2020-05-11T16:18:49-05:00 2019-06-30 390758449 WIPFLI LLP 10000 INNOVATION DRIVE SUITE 250 MILWAUKEE WI 532264837 990 2018-07-01 390928211 BENEVOLENT CORPORATION CEDAR COMMUNITY BENE 2623062100 5595 COUNTY ROAD Z WEST BEND WI 53095 JOSEPH PICHLER VICE PRESIDENT OF FINANCE 2623062100 2020-05-11 1 CHLOE CHIUMINATTO P01924323 4144319300 2020-05-11 184.59.22.73 2020-05-11 09:57:47 CD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 CC322FB1B7FC8ED290785ACCB7D2994D8745AEAD 2018 2020-09-23 17:36:50Z LYNN W OLSON 5595 COUNTY ROAD Z WEST BEND WI 53095 49447884 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. 10 10 688 392 0 0 1749688 605752 36671815 35165966 607270 1091919 -1430227 1362345 37598546 38225982 0 0 0 0 23545011 21765698 0 0 249456 19144598 18832337 42689609 40598035 -5091063 -2372053 93805171 101759930 77289666 75700961 16515505 26058969 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 126 BED SKILLED NURSING FACILITY PROVIDING LONG TERM AND SUBACUTE CARE WITH 55% OF RESIDENTS FUNDED THROUGH MEDICAID AND 30% THROUGH MEDICARE AND MEDICARE REPLACEMENT INSURANCE, REHABILITATION THERAPIES, HOME HEALTH AND HOSPICE SERVICES (PRIMARILY MEDICARE), RETREAT FACILITIES, COMMUNITY EDUCATION, 170 UNITS OF ASSISTED LIVING WITH 37 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 15053070 0 11068822 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 619 INDIVIDUALS DURING THE YEAR. 10604679 0 12412481 CEDAR COMMUNITY PROVIDES ASSISTED LIVING SERVICES IN FOUR LOCATIONS, WITH 170 UNITS IN RESIDENTIAL CARE APARTMENT COMPLEX FACILITIES AND 60 UNITS IN COMMUNITY BASED RESIDENTIAL FACILITIES. IT PROVIDES A SECURE ENVIRONMENT, DINING SERVICES, ACTIVITES, NURSING SUPPORT, SOCIAL & RELIGIOUS SERVICES. CEDAR COMMUNITY PROVIDED SERVICES DURING THE YEAR TO 325 INDIVIDUALS. 6783018 0 9479022 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 590 INDIVIDUALS DURING THE YEAR. 2490272 0 2205641 CEDAR COMMUNITY PROVIDES HOME BASED SERVICES INCLUDING HOSPICE AND HOME HEALTH. 2490272 0 2205641 34931039 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 1 1 1 0 0 1 100 0 688 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 10 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 JOAN ADLER BOARD MEMBER 1.00 X 0 0 0 REV ERIC KIRKEGAARD BOARD MEMBER 1.00 X 0 0 0 DAN MILLER BOARD MEMBER 1.00 X 0 0 0 BILL MYERS BOARD MEMBER 1.00 X 0 0 0 CHUCK O'MEARA BOARD MEMBER 1.00 X 0 0 0 ADAM STONE BOARD MEMBER 1.00 X 0 0 0 BUD WENDORF BOARD MEMBER 1.00 X 0 0 0 CHRIS ZWYGART BOARD MEMBER 1.00 X 0 0 0 KATHY VAN EERDEN PRESIDENT (THRU 2/19) 1.00 X X 0 0 0 JOE CARLSON VP (THRU 5/19)/PRESIDENT (BEG 5/19) 1.00 X X 0 0 0 TOM ROSS SECRETARY/TREASURER 1.00 X X 0 0 0 LYNN OLSON CHIEF EXECUTIVE OFFICER 40.00 X 266848 0 8093 JOSEPH PICHLER VICE PRESIDENT OF FINANCE (BEG 11/18) 40.00 X 10000 0 0 ANDREA COLLIEN REGISTERED NURSE 40.00 X 113379 0 1165 KELLI DERUYTER VICE PRESIDENT OF CLINICAL SERVICES 40.00 X 114262 0 8789 NICOLE E PRETRE VICE PRESIDENT OF DEVELOPMENT 40.00 X 146434 0 8171 MARK SELLE PHARMACY DIRECTOR 40.00 X 137414 0 5896 SAMUEL VANG PHARMACIST 40.00 X 127249 0 8139 CHRISTOPHER CHERNEY FORMER CFO (THRU 6/18) 40.00 X 230528 0 8624 1146114 0 48877 14 1 1 0 BSG MAINTENANCE INC PO BOX 165 NEWBURG WI 53060 HOUSEKEEPING AND LAUNDRY SERVICES 1303541 ILLINGWORTH-KILGUST MECHANICAL INC 11217 W BECHER STREET WEST ALLIS WI 53227 HVAC SERVICES 705308 CG SCHMIDT INC 11777 WEST LAKE PARK DRIVE MILWAUKEE WI 53224 CONSTRUCTION SERVICES 441785 HEALTH DIMENSIONS GROUP INC 4400 BAKER ROAD SUITE 100 MINNEAPOLIS MN 55343 CONSULTING SERVICES 344719 REINHART BOERNER VAN DEUREN SC PO BOX 2965 MILWAUKEE WI 53201 LEGAL SERVICES 297614 12 322838 282914 47984 605752 ASSISTED LIVING 623000 12412481 12412481 HEALTH AND REHABILITATION 623000 11068822 11068822 INDEPENDENT LIVING 623000 6482578 6482578 ANCILLARY SERVICES 623000 2996444 2996444 HOME BASED SERVICES 623000 2205641 2205641 35165966 730104 730104 11579407 4310 11160312 61590 419095 -57280 361815 361815 ENTRY FEE AMORTIZED 900099 1064136 1064136 RETREAT AND EDUCATION 611430 298209 298209 1362345 38225982 35165966 0 2454264 348386 348386 16169228 14070069 2021732 77427 121646 103665 17411 570 3677709 3140044 520385 17280 1448729 1234582 207353 6794 43923 25949 17974 109512 109512 83358 80858 2500 126232 126232 3083938 2398968 571391 113579 193919 186912 7007 2885757 2786545 97720 1492 916263 903295 12968 1510325 1332366 177959 272398 247116 20452 4830 43568 15147 23722 4699 1452805 1452805 6123645 6123645 420383 420383 FOOD EXPENSE 1119193 1119193 BED TAX ASSESSMENT 256605 256605 DUES & SUBSCRIPTIONS 70722 62478 7934 310 BAD DEBT EXPENSE 4844 4844 114947 10403 104544 40598035 34931039 5417540 249456 18887 89577 3750152 1886602 1596697 1625360 271387 312807 639237 553264 145772551 91717572 55407891 54054979 17711746 28070309 14382536 15167032 26638 0 93805171 101759930 4288676 3490647 6745294 6613552 39264110 38232266 26991586 27364496 77289666 75700961 X 16515505 25994742 0 64227 16515505 26058969 93805171 101759930 X -2372053 1111838 10803679 X 0 1 X 1 0 X 2148687 1504682 1202990 1749688 605752 7211799 2148687 1504682 1202990 1749688 605752 7211799 7211799 235644 236949 368511 590943 730104 2162151 9373950 205855689 0.76930 0.85660 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3235505 3235505 108761440 69011619 39749821 31435005 22705953 8729052 2340601 2340601 54054979 CASH EQUIVALENTS 11497704 F CERTIFICATES OF DEPOSIT 247853 F U.S. GOVERNMENT AND AGENCY OBLIGATIONS 884399 F CORPORATE AND FOREIGN BONDS 2537076 F 15167032 RESIDENT FUNDS HELD IN TRUST 9268 ENTRANCE FEE DEPOSITS 755757 REFUNDABLE ENTRANCE FEES 26263508 LIABILITY UNDER SPLIT-INTEREST AGREEMENTS 335963 27364496 X X X X 1 0 0 0 0 0 0 0 0 LYNN OLSON CHIEF EXECUTIVE OFFICER 260076 0 6772 0 0 0 0 0 8093 0 274941 0 0 0 NICOLE E PRETRE VICE PRESIDENT OF DEVELOPMENT 121584 0 24850 0 0 0 0 0 8171 0 154605 0 0 0 CHRISTOPHER CHERNEY FORMER CFO (THRU 6/18) 70528 0 0 0 160000 0 0 0 8624 0 239152 0 0 0 PART I, LINE 4A CHRISTOPHER CHERNEY - SEVERENCE - 160,000 A WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY 391337855 97712DH25 2017-12-28 40483291 SEE PART VI 0 0 0 A 1300000 40546983 2798875 439690 2375840 27499654 7432925 2020 1 0 0 1 A 0 1 1 1 0 0.00100 0.00100 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 6/30/19. 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 5 47984 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION TRACKED AND REPORTED THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION B, LINE 11B THE 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 THAT BOARD MEMBERS ABSTAIN FROM VOTING ON ANY ISSUE WHERE 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 IS REVIEWED BY THE EXECUTIVE COMMITTEE, AND DETERMINED ANNUALLY BY THE CEO. 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 EVALUATION 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 ASSETS TRANSFERRED FROM CEDAR COMMUNITY FOUNDATION, INC. 10,796,441. NET CHANGE IN FOUNDATION GIFT ANNUITY -35,114. NET ASSETS RELEASED FROM RESTRICTION 42,352. CEDAR COMMUNITY FOUNDATION INC 5595 COUNTY ROAD Z WEST BEND WI 53095 391249432 TO SUPPORT BENEVOLENT CORPORATION CEDAR COMMUNITY WI 501(C)(3) LINE 12A, I BENEVOLENT CORPORATION CEDAR COMMUNITY 1 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 1 CEDAR COMMUNITY FOUNDATION INC C 322838 FAIR MARKET VALUE CEDAR COMMUNITY FOUNDATION INC S 10796441 FAIR MARKET VALUE