2025-06-03T07:24:53-05:00 2024-12-31 611064249 DEMING MALONE LIVESAY & OSTROFF PSC 9300 SHELBYVILLE ROAD SUITE 1100 LOUISVILLE KY 402225187 990 2024-01-01 611247246 CEDAR LAKE RESIDENCES INC CEDA 5024954946 9901 LINN STATION ROAD 901 LOUISVILLE KY 40223 MARGE WAUGH VP OF FINANCE 5024954946 2025-05-19 1 0 SARAH K ANTLE P01391676 5024269660 2025-05-19 2024 2025-03-06 01:10:19Z RICK DAVIS 9901 LINN STATION ROAD 901 LOUISVILLE KY 40223 8139459 0 X WWW.CEDARLAKE.ORG X 1993 KY CEDAR LAKE RESIDENCES, INC. PROVIDES A WIDE ARRAY OF COMMUNITY SUPPORT. (SEE SCHEDULE O) THE SUPPORT INCLUDES COMMUNITY-BASED RESIDENTIAL OPTIONS, HOUSING OPTIONS, DAY PROGRAMS AND SUPPORT FOR ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES IN JEFFERSON COUNTY AND OLDHAM COUNTY, KENTUCKY AND THE SURROUNDING AREA. CEDAR LAKE RESIDENCES PROVIDES MANAGEMENT SERVICES FOR ALL CEDAR LAKE - HUD CORPORATIONS. 8 8 0 43 0 0 339633 453254 6532783 7373019 5171 16838 338781 152841 7216368 7995952 0 0 0 0 5475281 5601531 0 0 0 2443961 2427701 7919242 8029232 -702874 -33280 2944769 2984337 1882451 1952985 1062318 1031352 X OUR VISION IS OF A COMMUNITY WHERE THOSE WITH AND WITHOUT DISABILITIES LEARN TO SHARE AND ENRICH EACH OTHER'S LIVES THROUGH MEANINGFUL INTERACTIONS THAT CULTIVATE MUTUAL RESPECT AND UNCONDITIONAL LOVE. OUR MISSION IS TO OFFER HIGHLY COMPASSIONATE, (SEE SCHEDULE O) 0 0 6873796 7525860 CEDAR LAKE RESIDENCES DELIVERED A WIDE ARRAY OF COMMUNITY-BASED RESIDENTIAL OPTIONS, COMMUNITY ACCESS, SUPORTED EMPLOYMENT, ADULT DAY AND OTHER IN-HOME SUPPORT TO OVER 116 ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. CEDAR LAKE FOUNDATION PROVIDED FINANCIAL ASSISTANCE OF $336,871 TO CEDAR LAKE RESIDENCES TO COVER SHORTFALLS IN MEDICAID FUNDING. 6873796 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 KY X X MARGE WAUGH VP OF FINANCE 5024954948 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40222 X THERESA STIEBLING DIRECTOR 1.00 X 0 0 0 NICK GARBER VICE CHAIR 1.00 X X 0 0 0 PATRICIA ELLISON TREASURER 1.00 X X 0 0 0 WENDY GONZALES DIRECTOR 1.00 X 0 0 0 DEBORAH CAMPBELL DIRECTOR 1.00 X 0 0 0 BRUCE BEICKMAN CHAIR 1.00 X X 0 0 0 CAIT WHATLEY SECRETARY 1.00 X X 0 0 0 ADAM WALDNER DIRECTOR 1.00 X 0 0 0 JASON SQUIRES CHIEF OPERATING OFFICER (THRU 1.2024) 13.00 27.00 X 0 65493 930 RICK DAVIS PRESIDENT AND CEO 13.00 27.00 X 0 287038 11133 MARGARET WAUGH VP OF FINANCE 13.00 27.00 X 0 172739 19952 ILESE ANDERSON EXECUTIVE DIRECTOR 40.00 X 104709 0 23825 104709 525270 55840 1 0 1 0 AMERICAN ROOFING & METAL 4610 ROOFING ROAD LOUISVILLE KY 40218 ROOF CONTRACTOR 103064 1 453254 453254 SUPPORT SERVICE REVENU 623990 6110700 6110700 TRANSPORTATION REVENUE 480000 939759 939759 HUD MANAGER FEES 623990 141600 141600 HUD MAINTENANCE FEES 623990 91065 91065 HUD MANAGEMENT FEES 623990 89895 89895 7373019 11461 11461 148884 143507 5377 5377 5377 OTHER REVENUES 900099 152486 152486 OTHER MAINTENANCE FEES 623990 355 355 152841 7995952 7525860 0 16838 4416014 4177086 238928 79960 68579 11381 812019 739774 72245 293538 278359 15179 654786 654786 36570 36570 19900 19900 1172 1172 3827 138 3689 54877 23262 31615 45910 42439 3471 15848 13216 2632 168493 167596 897 11768 11768 PURCHASED SERVICES 580059 573054 7005 PROVIDER TAX 282467 282467 AUTO EXPENSE 183240 175332 7908 FOOD & DOMESTIC SUPPLIE 121217 121217 247567 211277 36290 8029232 6873796 1155436 0 377644 223765 60293 350545 269615 3342 3742 4190676 2594723 1478010 1595953 249585 267043 425350 624219 2944769 2984337 943016 950530 939435 1002455 1882451 1952985 X 1041429 1008050 20889 23302 1062318 1031352 2944769 2984337 -33280 2314 0 X X 0 1 X 1 0 X 743624 2277400 1121272 339633 453254 4935183 4683697 5316199 6046127 6532783 7373019 29951825 5427321 7593599 7167399 6872416 7826273 34887008 0 0 0 34887008 7267 6923 7546 10661 11461 43858 7267 6923 7546 10661 11461 43858 303658 301861 320514 338781 152841 1417655 5738246 7902383 7495459 7221858 7990575 36348521 0.95980 0.95390 0.00120 0.00110 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 675 1 1 0 675 0 PART II-B, LINE 1: THE ORGANIZATION PAYS DUES TO TRADE ASSOCIATIONS WHICH REPRESENT INTERESTS OF MEMBERS TO SUPPORT INTELLECTUALLY AND DEVELOPMENTALLY DISABLED INDIVIDUALS. THE PORTION OF DUES PAID RELATED TO LOBBYING TO THESE ASSOCIATIONS FOR THE YEAR ENDED DECEMBER 31, 2024 IS $675. OUR STAFF ALSO ATTEND FUNCTIONS WITH THE TRADE ASSOCIATION AND SPEAK TO LEGISLATORS FACE TO FACE. 0 309878 17516 60351 267043 338755 125000 11165 165042 309878 298901 88306 -12043 36409 338755 280695 8557 20109 10460 298901 369039 11948 100292 280695 1.00000 0 1 1 269586 269586 2227048 1207808 1019240 1694042 1386915 307127 1595953 RELATED PARTY RECEIVABLES 624219 624219 RELATED PARTY PAYABLES 963469 CLIENT DEPOSITS 38986 1002455 X 7997094 2314 2314 7994780 1172 1172 7995952 8028060 0 8028060 1172 1172 8029232 PART V, LINE 4: THE PURPOSE OF THE BOARD DESIGNATED ENDOWMENT FUND IS TO SERVE AS A FUNDED DEPRECIATION RESERVE FOR FUTURE CAPITAL PURCHASES. PART X, LINE 2: THE CORPORATION IS EXEMPT FROM FEDERAL, STATE AND LOCAL INCOME TAXES AS A NONPROFIT CORPORATION AS DESCRIBED UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THE CORPORATION FILES AN INFORMATIONAL TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE KENTUCKY OFFICE OF THE ATTORNEY GENERAL. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE CORPORATION'S TAX-EXEMPT PURPOSE COULD BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. MANAGEMENT DOES NOT BELIEVE THAT THE CORPORATION HAS UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. AS OF DECEMBER 31, 2024 AND 2023, THE CORPORATION DID NOT HAVE ANY ACCRUED INTEREST OR PENALTIES RELATED TO INCOME TAX LIABILITIES, AND NO INTEREST OR PENALTIES HAVE BEEN RECORDED FOR THE YEARS THEN ENDED. X X X X 1 0 0 0 0 0 0 0 0 RICK DAVIS PRESIDENT AND CEO 0 261038 0 26000 0 0 0 0 0 11133 0 298171 0 0 MARGARET WAUGH VP OF FINANCE 0 143141 0 29598 0 0 0 7185 0 12767 0 192691 0 0 PART I, LINE 4A JASON SQUIRES, FORMER CHIEF OPERATING OFFICER, RECEIVED $56,238 IN SEVERANCE PAY. FORM 990M PART III, LINE 1: CAPABLE CARE FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES SO THEY MAY EXPERIENCE A LIFE OF ABUNDANT POSSIBILITIES. WE BELIEVE IN THE GOD-GIVEN WORTH OF PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES AND COMMIT TO ADVOCATE FOR THEIR FULL RIGHTS; WE BELIEVE OUR NONPROFIT, FAITH-BASED AGENCY CAN OPERATE EFFICIENTLY AND EFFECTIVELY THROUGH PUBLIC, COMMUNITY AND CORPORATE PARTNERSHIPS; WE BELIEVE PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES SHOULD HAVE AS MUCH CONTROL OVER THEIR LIVES AS POSSIBLE AND BE OFFERED OPPORTUNITIES TO EXPRESS PERSONAL CHOICES; WE BELIEVE IN OFFERING RESIDENTIAL AND COMMUNITY SUPPORTS WITH EXCELLENCE, TO MAXIMIZE THE UNIQUE ABILITIES, SAFETY, HEALTH, WELFARE AND SELF-ESTEEM OF EACH PERSON WE SUPPORT; WE BELIEVE A JOINT COMMITMENT WITH FAMILIES/GUARDIANS IS ESSENTIAL IN ORDER TO ACT RESPONSIBLY IN ADDRESSING THE CURRENT AND FUTURE NEEDS OF THOSE WE SUPPORT. WE BELIEVE A WELL-TRAINED STAFF, COMMITTED TO THE MISSION AND VISION OF CEDAR LAKE, WILL SUCCESSFULLY OFFER A HIGH LEVEL OF COMPASSIONATE, CAPABLE CARE, RESPONSIVE TO THE NEEDS OF THE MIND, BODY, AND SPIRIT OF THE PEOPLE WE SUPPORT. CEDAR LAKE IS FORMALLY RECOGNIZED BY THE LUTHERAN CHURCH-MISSOURI SYNOD AND HAS A LONG AND PROUD AFFILIATION WITH THE EVANGELICAL LUTHERAN CHURCH IN AMERICA. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT OF THE FORM 990 WILL BE REVIEWED BY THE VP OF FINANCE AND ASSIGNED PERSONNEL. UPON COMPLETION OF THE MANAGEMENT REVIEW THE FORM 990 WILL BE AVAILABLE FOR REVIEW BY THE BOARD OF DIRECTORS PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND COMMITTEE MEMBERS ARE OBLIGATED TO REPORT ANY POTENTIAL CONFLICT OF INTEREST TO ANY OFFICER OF THE CORPORATION FOR REFERRAL, CONSIDERATION AND RESOLUTION BY THE EXECUTIVE COMMITTEE. IF THE EXECUTIVE COMMITTEE OF THE BOARD DETERMINES THAT A BOARD MEMBER, OFFICER OR COMMITTEE MEMBER HAS FAILED TO PROPERLY DISCLOSE AN ACTUAL OR A POSSIBLE CONFLICT OF INTEREST, THE EXECUTIVE COMMITTEE IS OBLIGATED TO TAKE APPROPRIATE ACTION CONCERNING THE TRANSACTION AND INDIVIDUAL. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE PRESIDENT/CEO AND OTHER EXECUTIVE STAFF MEMBERS ON THE PRESIDENT/CEO'S MANAGEMENT TEAM IS REVIEWED AND APPROVED IN ACCORDANCE WITH THE BYLAWS OF CEDAR LAKE, INC. THE ORGANIZATION IS A WHOLLY OWNED SUBSIDIARY OF CEDAR LAKE, INC. THE COMPENSATION OF THESE INDIVIDUALS IS LISTED IN ALL THREE WHOLLY OWNED OPERATING SUBSIDIARY 990'S SINCE THEIR COMPENSATION IS ALLOCATED AMONG THESE SUBSIDIARIES. PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THE REVIEW AND APPROVAL. THE COMMITTEE RESPONSIBLE FOR COMPENSATION USES DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS WHEN DEVELOPING THE COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 STANDARD PRACTICE IS TO REFER THOSE SEEKING TO REVIEW ANY CEDAR LAKE 990 TO VIST CEDAR LAKE'S WEBSITE OR WWW.GUIDESTAR.ORG TO ACCESS THAT INFORMATION. CEDAR LAKE'S POLICIES, GOVERNING AND FINANCIAL DOCUMENTS ARE MADE AVAILABLE FOR "PUBLIC REVIEW" DURING BUSINESS HOURS UPON REQUEST BUT UNDER CEDAR LAKE'S CONTROL AND SUPERVISION; THEY ARE NOT DISTRIBUTED FREELY BECAUSE MANY ARE PROPRIETARY IN NATURE. AN ANNUAL REPORT IS MADE WIDELY AVAILABLE TO THE PUBLIC AND PROVIDES SIGNIFICANT AND MEANINGFUL DISCLOSURE FOR THE PUBLIC. FORM 990, PART VII AND SCHEDULE J, PART II: CEDAR LAKE LODGE, INC. IS THE SOLE MEMBER OF CEDAR LAKE WORKFORCE, LLC. CEDAR LAKE WORKFORCE, LLC SERVES AS THE SINGLE EMPLOYER OF THE EMPLOYEES OF CEDAR LAKE LODGE, INC., CEDAR LAKE RESIDENCES, INC. AND CEDAR LAKE FOUNDATION, INC. CEDAR LAKE WORKFORCE, LLC LEASES EMPLOYEES TO CEDAR LAKE LODGE, INC., CEDAR LAKE RESIDENCES, INC. AND CEDAR LAKE FOUNDATION, INC. CERTAIN EMPLOYEES LEASED BY CEDAR LAKE LODGE, INC. PROVIDE SUPPORT TO CEDAR LAKE FOUNDATION, INC., CEDAR LAKE RESIDENCES, INC., AND CEDAR LAKE - HUD FACILITIES VIA A MANAGEMENT CONTRACT WITH CEDAR LAKE LODGE, INC. FORM 990, PART XII, LINE 2C: ASSIGNED PERSONNEL REVIEW A DRAFT OF THE AUDIT REPORT IN DETAIL. THE DRAFT COPY OF THE AUDIT REPORT IS PRESENTED TO THE BOARD CHAIR AND TREASURER AND DISCUSSED IN DETAIL WITH THESE REPRESENTATIVES AND MANAGEMENT. AFTER THE DRAFT AUDIT REPORT HAS BEEN APPROVED, THE FINAL AUDIT REPORT IS PRESENTED TO THE FULL BOARD OF DIRECTORS. FORM 990, PART V, LINE 2A AND 2B: CEDAR LAKE WORKFORCE, LLC SERVES AS THE SINGLE EMPLOYER OF THE EMPLOYEES OF CEDAR LAKE LODGE, INC., CEDAR LAKE RESIDENCES, INC. AND CEDAR LAKE FOUNDATION, INC. CEDAR LAKE WORKFORCE, LLC LEASES EMPLOYEES TO CEDAR LAKE LODGE, INC., CEDAR LAKE RESIDENCES, INC. AND CEDAR LAKE FOUNDATION, INC. THUS, NO FORM W-3 OR PAYROLL TAX RETURNS ARE FIELD IN THE ORGANIZATION'S NAME. THESE FORMS WERE APPROPRIATELY FILED IN THE NAME OF CEDAR LAKE WORKFORCE, LLC. CEDAR LAKE INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 611247248 PASSIVE PARENT CORPORATION FOR ALL CEDAR LAKE SUBSIDIARIES KY 501(C)(3) 509(A)(3) 0 CEDAR LAKE LODGE INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 610713587 HEALTH CARE FOR INDIVIDAULS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE FOUNDATION INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 611093278 FUNDRAISING,FUND MGT & DISTRIBUTION & MARKETING & COMM TO SUPPORT CEDAR LAKE KY 501(C)(3) 509(A)(1) CEDAR LAKE INC 0 CEDAR LAKE ABIGAIL INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 611249441 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE PRINCETON INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 611272399 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE BIRCHWOOD INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 311500650 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE ST MATTHEWS INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 611318947 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE EAST INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 611340245 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE JEFFERSON MANOR INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 611364350 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE CHERRYWOOD INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 200659956 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE KEELING INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 205075911 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE MONTICELLO PARKE INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 261585616 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE L'ESPRIT INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 270822225 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE WASHBURN INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 455615737 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 GARLAND HOUSE INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 611388109 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 WILLOW POND FARM I INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 611365227 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 WILLOW POND FARM II INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 611365230 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0