2012-03-06T16:44:04-06:00 2011-06-30 WIPFLI LLP 10000 INNOVATION DRIVE SUITE 250 MILWAUKEE WI 532264837 990 2010-07-01 390928211 BENEVOLENT CORPORATION CEDAR COMMUNITY BENE 2623062100 5595 COUNTY ROAD Z WEST BEND WI 53095 STEVEN J JABERG 2623062100 2012-03-06 1 JAY ADKISSON 4144319300 2012-03-05 2010 2016-02-24 21:20:13Z STEVEN J JABERG 5595 COUNTY ROAD Z WEST BEND WI 53095 46343522 0 X WWW.CEDARCOMMUNITY.ORG X 1953 WI CEDAR COMMUNITY PROVIDES AN ARRAY OF HEALTH, RETIREMENT, RETREAT, AND EDUCATIONAL SERVICES INCLUDING A 229 BED SKILLED NURSING FACILITY PROVIDING LONG TERM AND SUBACUTE CARE WITH 50% OF RESIDENTS FUNDED THROUGH MEDICAID AND 20% THROUGH MEDICARE AND MEDICARE REPLACEMENT INSURANCES, AN 18 BED SUBACUTE NURSING FACILITY WITH PATIENTS FUNDED PRIMARILY THROUGH MEDICARE AND MEDICARE REPLACEMENT INSURANCES, REHABILITATION THERAPIES, HOME HEALTH (PRIMARILY MEDICARE), HOSPICE SERVICES (PRIMARILY MEDICARE), IN-HOME SUPPORTIVE CARE, RETREAT FACILITIES, COMMUNITY EDUCATION, 184 UNITS OF ASSISTED LIVING WITH 20 FUNDED THROUGH TITLE XIX WAIVER, 19 CBRF UNITS SPECIALIZING IN DEMENTIA CARE, 3 COMMUNITIES OF INDEPENDENT LIVING PROVIDING A TOTAL OF 435 UNITS, BIBLE CAMP/RECREATIONAL PROGRAMS. A VARIETY OF ANCILLARY SERVICES SUPPORT THESE PROGRAMS INCLUDING GIFT SHOPS, DINING SERVICES, PHARMACY, PROVISION OF HEALTH & PERSONAL SUPPLIES, ACTIVITIES & ENTERTAINMENT. 11 11 946 524 0 0 875149 1082624 40440636 42357215 274239 -53518 -468 1362 41589556 43387683 0 0 0 0 25669783 26158692 0 0 147640 16594436 17221193 42264219 43379885 -674663 7798 83249747 83539038 54228963 53298445 29020784 30240593 X CEDAR COMMUNITY IS A FAITH-BASED ORGANIZATION DEDICATED TO CREATING RELATIONSHIPS, SERVICES AND ENVIRONMENTS THAT ENHANCE THE LIVES OF INDIVIDUALS WE SERVE. 0 0 25296411 25012025 CEDAR COMMUNITY PROVIDES SKILLED NURSING SERVICES AT TWO LOCATIONS 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 828 INDIVIDUALS DURING THE YEAR. 6541574 6154397 CEDAR COMMUNITY PROVIDES SECURE RETIREMENT LIVING FOR SENIORS AT 3 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 563 INDIVIDUALS DURING THE YEAR. 7665505 7432991 CEDAR COMMUNITY PROVIDES ASSISTED LIVING SERVICES IN TWO LOCATIONS, WITH 184 UNITS IN RCAC FACILITIES AND 19 UNITS IN A CBRF. IT PROVIDES A SECURE ENVIRONMENT, DINING SERVICES, ACTIVITIES, NURSING SUPPORT, SOCIAL, & RELIGIOUS SERVICES. CEDAR COMMUNITY PROVIDED SERVICES DURING THE YEAR TO 271 INDIVIDUALS. 2526447 3757802 ANCILLARY SERVICES 2526447 3757802 42029937 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 24 0 1 946 1 0 0 0 0 0 1 1 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X CHRIS CHERNEY 2623062100 5595 HWY Z WEST BEND WI 53095 DALE PAULS 1.00 X X 0 0 0 GARY DRAEGER 1.00 X X 0 0 0 JAMES WESSON 1.00 X X 0 0 0 SYDNEY NIXON 1.00 X X 0 0 0 ROBERT FREMDER 1.00 X 0 0 0 REV KATHRYN KUHN 1.00 X 0 0 0 JIM RIEHLE 1.00 X 0 0 0 LORNA SCHWINGLE-GLASS 1.00 X 0 0 0 HEIDI THOMAS 1.00 X 0 0 0 JAYNE WICK 1.00 X 0 0 0 JOAN ADLER 1.00 X 0 0 0 STEVEN JABERG 40.00 X 203380 0 9165 CHRISTOPHER CHERNEY 40.00 X 122726 0 15486 JAMES WILLIAMS 40.00 X 97629 0 14455 JOANNE BODIEN 40.00 X 127963 0 9933 MARK SELLE 40.00 X 119437 0 12250 671135 0 61289 4 0 1 0 SUPERIOR HEALTH LINEN INC 5005 S PACKARD AVE CUDAHY WI 53110 LAUNDRY SERVICES 493528 SYSTEMS & PROGRAMMING 9055 N 51 ST MILWAUKEE WI 53223 IT CONSULTING AND IMPLEMENTATION 226652 ADZ ETC INC N88 W16749 MAIN STREET MENOMONEE FALLS WI 53051 ADVERTISING 162709 HOSPICE PHARMACIA 1601 CHERRY STREET SUITE 1700 PHILADELPHIA PA 19175 PHARMACEUTICALS AND CONSULTING 116673 STAT TEMPORARY SERVICES 5800 NORTH BAYSHORE DRIVE MILWAUKEE WI 53217 CONTRACT NURSING SERVICES 108069 5 34034 1048590 1082624 HEALTH AND REHABILITAT 623000 27200423 27200423 ASSISTED LIVING 623000 7333606 7333606 INDEPENDENT LIVING 623000 4106820 4106820 ANCILLARY SERVICES 623000 2358088 2358088 ENTRANCE FEE AMORTIZAT 623000 1358278 1358278 42357215 381377 381377 2498519 100 2913724 19790 -415205 -19690 -434895 -434895 23687 34034 22325 1362 1362 43387683 42357215 0 -52156 506835 506835 20483343 19292347 1077835 113161 3708198 3708198 1460316 1460316 59684 36812 22675 197 45850 10050 35800 437692 437096 596 5639878 5614821 20248 4809 1644623 1644623 120948 106759 11947 2242 28566 23317 5249 1162403 1162403 4904569 4904569 442404 442404 CONTRACTED SERVICES 1271790 1237651 17500 16639 WISCONSIN BED TAX 545870 545870 BAD DEBT 201361 201361 VEHICLE EXPENSE 93739 93739 NURSING SERVICES 75448 75448 546368 525318 11054 9996 43379885 42029937 1202308 147640 8736184 11545644 2423235 2614283 345829 375033 353168 237141 113535763 55399861 61238926 58135902 9710725 10141437 441680 489598 83249747 83539038 3592924 3722328 15491711 16565754 29800000 29050000 5344328 3960363 54228963 53298445 X 28998982 30228674 21802 11919 29020784 30240593 83249747 83539038 X 7798 1212011 X 0 1 1 X 0 X 1090346 1269714 1555287 875149 1082624 5873120 32482931 36833399 38982811 40440636 42357215 191096992 33573277 38103113 40538098 41315785 43439839 196970112 1090436 1248471 1507819 826074 1082624 5755424 0 1090436 1248471 1507819 826074 1082624 5755424 191214688 953784 966599 461628 369102 381377 3132490 953784 966599 461628 369102 381377 3132490 34527061 39069712 40999726 41684887 43821216 200102602 0.95560 0.95070 0.01570 0.01910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1532101 1532101 68876445 30923973 37952472 20897319 10888329 10008990 21110850 13187015 7923835 1119048 400544 718504 58135902 PATIENT TRUST FUNDS 11663 ENTRANCE FEE DEPOSITS 555037 INTEREST RATE SWAP AGREEMENT 3393663 3960363 43387683 43379885 7798 521704 690307 1212011 1219809 43466174 78491 78491 43387683 0 43387683 43379885 0 43379885 0 43379885 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE CORPORATION IS A TAX-EXEMPT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE CORPORATION IS ALSO EXEMPT FROM STATE INCOME TAXES ON RELATED INCOME. IN ORDER TO ACCOUNT FOR ANY UNCERTAIN TAX POSITIONS, THE CORPORATION DETERMINES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION ON THE TECHNICAL MERITS OF THE POSITION ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE CORPORATION RECORDED NO ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS IN 2011 OR 2010. FEDERAL TAX RETURNS FOR THE TAX YEARS 2007 AND BEYOND, REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN FAIR VALUE OF SWAP 690,307. PART XII, LINE 2D - OTHER ADJUSTMENTS: NET ASSETS RELEASED FROM RESTRICTIONS FOR OPERATIONS 78,491. BENEFIT GALA 46762 33769 12993 3139 11307 4419 RIDGE FEST 10959 265 10694 3460 57721 34034 23687 3139 11307 7879 22325 1362 X X X X 0 0 0 0 0 0 0 0 0 STEVEN JABERG 202630 0 750 0 0 0 8135 0 1030 0 212545 0 0 0 WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY 391337855 97710V3U0 2007-06-01 31875000 SEE SCHEDULE O 0 0 0 31875000 227387 31647613 2008 0 0 1 1 0 0 0 0 1 1 0 1 1 JPMORGAN CHASE BANK 25.000000000000 0 0 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS REVIEWED BY THE FINANCE COMMITTEE AND PROVIDED TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT. FORM 990, PART VI, SECTION B, LINE 12C TO INITIATE THE POLICY, EACH MEMBER OF THE BOARD WILL SIGN THIS "CONFLICT OF INTEREST POLICY" AT THE ANNUAL MEETING OF THE BOARD. THEREAFTER, NEW BOARD MEMBERS WILL BE ASKED TO COMPLETE IT UPON SEATING AS A BOARD MEMBER." MEMBERS COMPLETE AND SIGN A QUESTIONNAIRE WITH POLICY STATEMENT ATTACHED ANNUALLY. OFFICERS AT MEETINGS MONITOR THAT INDIVIDUALS WITH CONFLICT OF INTEREST ABSTAIN FROM VOTING ON SUCH ISSUES. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD AUTHORIZES A COMPENSATION COMMITTEE TO SET OFFICER COMPENSATION. THEY HIRED AN EXTERAL CONSULTANT FIRM TO REVIEW COMPENSATION, AND REFER TO INDUSTRY COMPARISONS SUPPLIED BY WAHSA IN DETERMINING COMPENSATION. THEY GIVE SUBSTANTIAL DELIBERATION TO THE PROCESS AND MAINTAIN DOCUMENTATION OF DECISIONS. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 521,704. CHANGE IN FAIR VALUE OF SWAP 690,307. TOTAL TO FORM 990, PART XI, LINE 5: 1,212,011. FORM 990, SCHEDULE K, PART 1, COLUMN F PURPOSE - REFUND 2002 A&B SERIES; REIMBURSE LEASEHOLD IMPROVEMENTS ON SNF; FINANCE CONSTRUCTION OF ASSISITED LIVING AND SENIOR LIVING FACILITIES; PAY CERTAIN COST OF ISSUANCE. CEDAR COMMUNITY FOUNDATION 5595 COUNTY HWY Z WEST BEND WI 53095 391249432 FUND RAISING FOR BCCC WI 501(C)(3) LINE 11A, I N/A 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 CEDAR COMMUNITY FOUNDATION C 1024405 FAIR MARKET VALUE CEDAR COMMUNITY FOUNDATION K 147638 FAIR MARKET VALUE