2022-05-13T17:00:25-05:00 2021-06-30 390758449 WIPFLI LLP 170 NORTH RADNOR-CHESTER ROAD SUITE 200 RADNOR PA 19087 990 2020-07-01 390928211 BENEVOLENT CORPORATION CEDAR COMMUNITY BENE 2623062100 5595 COUNTY ROAD Z WEST BEND WI 53095 JOSEPH PICHLER VICE PRESIDENT OF FINANCE 2623062100 2022-05-10 1 JOSEPH PICHLER 999009999 SOLOMON MARDAKHAEV P01806552 6105653930 2022-05-10 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z NICOLE E PRETRE 5595 COUNTY ROAD Z WEST BEND WI 53095 46267665 0 X WWW.CEDARCOMMUNITY.ORG X 1953 WI TO OPERATE SENIOR RESIDENCES AND PROVIDE LONG-TERM HEALTHCARE SERVICES IN MULTIPLE SETTINGS, A RETREAT AND EDUCATION CENTER, AND HOME-BASED HEALTHCARE SERVICES. OUR MISSION IS TO MODEL CHRIST'S LOVE FOR HUMANITY BY CREATING LIFE-ENHANCING RELATIONSHIPS, SERVICES, AND ENVIRONMENTS. 13 13 634 322 0 0 3305255 5735535 35102637 33358329 3986288 1285752 1205384 735664 43599564 41115280 0 0 0 0 20116499 19467169 0 0 181908 18716516 19434677 38833015 38901846 4766549 2213434 104976834 115395812 74580346 77050934 30396488 38344878 X CEDAR COMMUNITY IS A FAITH-BASED ORGANIZATION DEDICATED TO MODELING CHRIST'S LOVE FOR HUMANITY BY CREATING LIFE-ENHANCING RELATIONSHIPS, SERVICES, AND ENVIRONMENTS THROUGH THE PROVISION OF A 110 BED SKILLED NURSING FACILITY PROVIDING LONG TERM AND SUBACUTE CARE WITH 47% OF RESIDENTS FUNDED THROUGH MEDICAID AND 32% THROUGH MEDICARE AND MEDICARE REPLACEMENT INSURANCE, REHABILITATION THERAPIES, HOME HEALTH AND HOSPICE SERVICES (PRIMARILY MEDICARE), RETREAT FACILITIES, COMMUNITY EDUCATION, 148 UNITS OF ASSISTED LIVING WITH 45 FUNDED THROUGH FAMILY CARE, 60 CBRF UNITS SPECIALIZING IN DEMENTIA CARE, 3 COMMUNITIES OF INDEPENDENT LIVING PROVIDING A TOTAL OF 412 UNITS, AND MINISTRY SERVICES AND PROGRAMS. A VARIETY OF ANCILLARY SERVICES SUPPORT THESE PROGRAMS INCLUDING GIFT SHOPS, DINING SERVICES, PHARMACY, PROVISION OF HEALTH & PERSONAL SUPPLIES, ACTIVITIES & ENTERTAINMENT. 0 0 11019740 11373776 CEDAR COMMUNITY PROVIDES ASSISTED LIVING SERVICES IN FOUR LOCATIONS, WITH 148 UNITS IN RESIDENTIAL CARE APARTMENT COMPLEX FACILITIES AND 60 UNITS IN COMMUNITY BASED RESIDENTIAL FACILITIES. IT PROVIDES A SECURE ENVIRONMENT, DINING SERVICES, ACTIVITIES, NURSING SUPPORT, SOCIAL & RELIGIOUS SERVICES. CEDAR COMMUNITY PROVIDED SERVICES DURING THE YEAR TO 322 INDIVIDUALS. 10300615 9385555 CEDAR COMMUNITY PROVIDES SKILLED NURSING SERVICES FOR RESIDENTS WITH HEALTHCARE NEEDS, INCLUDING DEMENTIA SPECIFIC CARE, SUBACUTE CARE, AND SUPPORTIVE SERVICES SUCH AS PHARMACY, THERAPIES, ACTIVITIES, DINING SERVICES, SOCIAL & RELIGIOUS SERVICES. CEDAR COMMUNITY SERVED 510 INDIVIDUALS DURING THE YEAR. 7161155 7665472 CEDAR COMMUNITY PROVIDES SECURE RETIREMENT LIVING FOR SENIORS AT THREE LOCATIONS PROVIDING BOTH APARTMENTS AND INDIVIDUAL HOMES. ANCILLARY SERVICES INCLUDE A VARIETY OF ACTIVITIES, DINING SERVICES, AND ACCESS TO BASIC SUPPLIES THROUGH A GIFT SHOP & STORE. CEDAR COMMUNITY PROVIDED INDEPENDENT LIVING SERVICES TO 593 INDIVIDUALS DURING THE YEAR. 4858333 4933526 CEDAR COMMUNITY PROVIDES HOME BASED SERVICES INCLUDING HOSPICE AND HOME HEALTH. 4858333 4933526 33339843 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 117 0 634 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X JOSEPH PICHLER 2623062100 5595 COUNTY ROAD Z WEST BEND WI 53095 JOE CARLSON PRESIDENT 1.00 X X 0 0 0 TOM ROSS TREASURER 1.00 X X 0 0 0 CHUCK O'MEARA VICE PRESIDENT 1.00 X X 0 0 0 SHERI KATZER BOARD MEMBER 1.00 X 0 0 0 REV ERIC KIRKEGAARD BOARD MEMBER 1.00 X 0 0 0 MARY KURER BOARD MEMBER 1.00 X 0 0 0 DAN MILLER BOARD MEMBER 1.00 X 0 0 0 BILL MYERS JR BOARD MEMBER 1.00 X 0 0 0 DOUG SHOLUND BOARD MEMBER 1.00 X 0 0 0 ADAM STONE BOARD MEMBER 1.00 X 0 0 0 MIKE WISNEFSKE BOARD MEMBER 1.00 X 0 0 0 CHRIS ZWYGART BOARD MEMBER 1.00 X 0 0 0 SARAH RUDNICK BOARD MEMBER (FROM JAN 2021) 1.00 X 0 0 0 LYNN OLSON CEO (THRU MAY 2021) 40.00 X 263894 0 11162 NICOLE E PRETRE CEO 40.00 X 172837 0 11071 JOSEPH PICHLER VP OF FINANCE 40.00 X 132258 0 5961 MARK SELLE DIRECTOR OF PHARMACY (THRU OCT 2020) 40.00 X 129072 0 5284 SAMUEL VANG DIRECTOR OF PHARMACY 40.00 X 131532 0 11017 KELLI DERUYTER VP OF CLINICAL SERVICES 40.00 X 117890 0 11255 JULIE GABELMANN VP OF INDEPENDENT LIVING 40.00 X 134279 0 1578 CHARLOTTE FREEMAN VP HUMAN RESOURCES 40.00 X 118211 0 932 1199973 0 58260 15 0 1 0 AMERICAN COSTRUCTION SERVICES INC 3350 S RIVER ROAD WEST BEND WI 53095 CONSTRUCTION SERVICES 2681224 MOORE CONSTRUCTION SERVICES LLC W146 N5805 ENTERPRISE AVENUE MENOMONEE FALLS WI 53051 CONSTRUCTION SERVICES 1883857 BSG MAINTENANCE INC PO BOX 165 NEWBURG WI 53060 HOUSEKEEPING AND LAUNDRY SERVICES 1276382 CONCEPT REHAB INC 7150 GRANITE CIRCLE SUITE 200 TOLEDO OH 43617 CONTRACT THERAPY SERVICES 1084102 CG SCHMIDT INC 11777 WEST LAKE PARK DRIVE MILWAUKEE WI 53224 CONSTRUCTION SERVICES 769208 23 4055144 1680391 43672 5735535 ASSISTED LIVING 623000 11373776 11373776 HEALTH AND REHABILITION 623000 9385555 9385555 INDEPENDENT LIVING 623000 7665472 7665472 ANCILLARY SERVICES 623000 2605956 2605956 HOME BASED SERVICES 623000 2327570 2327570 33358329 855399 855399 5569498 13240 5116092 36293 453406 -23053 430353 430353 ENTRY FEE AMORTIZED 900099 735464 735464 RETREAT AND EDUCATION 611430 200 200 735664 41115280 33358329 0 2021416 690898 690898 15080120 13474254 1485996 119870 182789 156514 24883 1392 2378688 2066531 293773 18384 1134674 971571 154460 8643 305286 80014 225272 260853 12620 248233 70569 70569 70798 70798 3174646 2550994 604880 18772 163378 25048 135466 2864 3853530 3293873 550923 8734 490408 3614 486794 1711165 1710381 784 91364 86727 2262 2375 44953 36205 8748 1674098 1674098 5700533 5700533 447359 447359 FOOD EXPENSE 853161 853161 EMPLOYEE SAFETY AND REC 236274 123041 113233 BED TAX ASSESSMENT 224400 224400 DUES & SUBSCRIPTIONS 72349 16761 54714 874 -10447 -14254 3807 38901846 33339843 5380095 181908 52626 45125 6902906 7809994 1255022 1448453 252487 257606 575853 666201 158962089 98609035 56056678 60353054 30760407 36726329 9120855 8089050 104976834 115395812 5326998 3955087 6304656 7095412 37183217 39790937 25765475 26209498 74580346 77050934 X 30323053 38170547 73435 174331 30396488 38344878 104976834 115395812 X 2213434 5716787 18169 X 0 1 X 1 0 X 1202990 1749688 605752 3305255 5735535 12599220 1202990 1749688 605752 3305255 5735535 12599220 12599220 368511 590943 730104 928643 855399 3473600 -1430227 1362345 1198092 735664 1865874 17938694 184110783 0.70230 0.74560 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3235505 3235505 116500487 73416870 43083617 34076817 25192165 8884652 5149280 5149280 60353054 CASH EQUIVALENTS 3324097 F U.S. GOVERNMENT AND AGENCY OBLIGATIONS 499665 F CORPORATE AND FOREIGN BONDS 2607686 F PRIVATE EQUITY FUND 1657602 F 8089050 RESIDENT FUNDS HELD IN TRUST 14548 ENTRANCE FEE DEPOSITS 1161170 REFUNDABLE ENTRANCE FEES 24858236 LIABILITY UNDER SPLIT-INTEREST AGREEMENTS 175544 26209498 46761269 5716787 5716787 41044482 70798 70798 41115280 38913775 82726 1 82727 38831048 70798 70798 38901846 PART XII, LINE 2D - OTHER ADJUSTMENTS: ROUNDING X X X X 0 0 0 0 0 0 0 1 0 LYNN OLSON CEO (THRU MAY 2021) 263894 0 0 0 0 0 0 0 11162 0 275056 0 0 0 NICOLE E PRETRE CEO 153639 0 19198 0 0 0 0 0 11071 0 183908 0 0 0 PART II, COLUMN (B)(II): PART II, COLUMN (B)(II) REPORTS SALES INCENTIVES PAID IN ACCORDANCE WITH COMPANY POLICY, WHICH WERE EARNED PRIOR TO APPOINTMENT TO THE CEO ROLE. A WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY 391337855 97712DH25 2017-12-28 40483291 SEE PART VI 0 0 0 A 2794625 40561418 2803083 439690 9818270 27500610 2021 1 0 0 1 A 0 1 1 1 0 0.00050 0.00050 0 0 0 A 0 1 0 0 0 0 0 0 0 A 0 SCHEDULE K, PART I, COLUMN (F), DESCRIPTION OF PURPOSE: CURRENT REFUNDING OF 2007 AND 2013 WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY BONDS AND FINANCING OF FUTURE CAPITAL PROJECTS. SCHEDULE K, PART II, LINE 3: THE DIFFERENCE BETWEEN THE PRICE ISSUED IN PART I AND THE TOTAL PROCEEDS OF ISSUE ON LINE 3 OF PART II IS DUE TO INVESTMENT EARNINGS FOR THE PERIOD ENDING 6/30/21. SCHEDULE K, PART III, LINE 9, PART IV, LINE 7, AND PART V: THE BOND DOCUMENTS, INCLUDING THE TAX EXEMPTION AGREEMENT ENTERED INTO WITH RESPECT TO THE BONDS, SETS FORTH DETAILED INFORMATION FOR THE ORGANIZATION TO FOLLOW WITH RESPECT TO NONQUALIFYING USE, REMEDIATION, AND ARBITRAGE. X 3 43672 SELLING PRICE 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS IN PART 1, COLUMN (B). FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE AND PROVIDED TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER SIGNS A CONFLICT OF INTEREST POLICY STATEMENT UPON BEING SEATED AS A MEMBER OF THE BOARD. ANNUALLY, ALL MEMBERS AND KEY EMPLOYEES COMPLETE AND SIGN A QUESTIONNAIRE DESIGNED TO IDENTIFY AREAS OF POTENTIAL CONFLICT OF INTEREST. OFFICERS OF THE BOARD ENSURE THE BOARD MEMBERS ABSTAIN FROM VOTING ON ANY ISSUE WERE THERE IS A CONFLICT OF INTEREST. THE CFO ENSURES THAT KEY EMPLOYEES DO NOT MAKE DECISIONS WHICH WOULD PLACE THEM IN A CONFLICT OF INTEREST POSITION. FORM 990, PART VI, SECTION B, LINE 15 CEDAR COMMUNITY'S ADMINISTRATIVE COUNCIL CONSISTS OF THE CEO, AS WELL AS SEVERAL VICE PRESIDENTS, WHO OVERSEE SPECIFIC SERVICE LINES OR DEPARTMENTS. COMPENSATION FOR THE CEO IS DETERMINED ANNUALLY BY THE BOARD EXECUTIVE COMMITTEE, WHILE COMPENSATION OF THE REMAINING ADMINISTRATIVE COUNCIL MEMBERS IS GENERALLY REVIEWED BY THE EXECUTIVE COMMITTEE, AND DETERMINED ANNUALLY BY THE CEO. IN ADDITION, DURING THIS TAX YEAR, THE COMPENSATION OF ALL ADMINISTRATIVE COUNCIL MEMBERS WAS REVIEWED BY AN INDEPENDENT COMPENSATION CONSULTING FIRM. ALL OTHER KEY EMPLOYEES HAVE SALARIES SET BY ADMINISTRATION WITHIN RANGES ESTABLISHED BY HUMAN RESOURCES. WAGE RANGES FOR ALL STAFF ARE BASED ON RECENT INDUSTRY, POSITION, AND LOCATION SPECIFIC DATA, AND WAGE CHANGES ARE DOCUMENTED DURING THE ANNUAL EVALUATIONS PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS MAY BE VIEWED AT THE CORPORATE OFFICES UPON REQUEST. FORM 990, PART XI, LINE 9: NET CHANGE IN CHARITABLE GIFT ANNUITY 18,169.