2026-05-05T10:32:59-05:00 2025-06-30 393647910 WIPFLI ADVISORY LLC 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2024-07-01 390928211 BENEVOLENT CORPORATION CEDAR COMMUNITY BENE 2623062100 5595 COUNTY ROAD Z WEST BEND WI 53095 JIM KARLS CHIEF FINANCIAL OFFICER 2623062100 2026-05-05 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2026-04-06 2024 2025-03-06 01:10:19Z NICOLE PRETRE 5595 COUNTY ROAD Z WEST BEND WI 53095 44817607 0 X WWW.CEDARCOMMUNITY.ORG X 1953 WI TO MODEL JESUS' LOVE BY CREATING LIFE-ENHANCING RELATIONSHIPS, SERVICES, AND ENVIRONMENTS. 7 7 665 302 0 0 1044513 2128812 38829144 38897888 3656171 2687262 1374 1721 43531202 43715683 0 0 0 0 22396563 22372819 0 0 210206 20520819 24466477 42917382 46839296 613820 -3123613 145625388 144587984 111403769 111842286 34221619 32745698 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 75 BED SKILLED NURSING FACILITY PROVIDING LONG TERM AND SUBACUTE CARE WITH 31% OF RESIDENTS FUNDED THROUGH MEDICAID AND 44% THROUGH MEDICARE AND MEDICARE REPLACEMENT INSURANCE, REHABILITATION THERAPIES, COMMUNITY EDUCATION, 153 UNITS OF ASSISTED LIVING WITH 17% FUNDED THROUGH FAMILY CARE, 60 CBRF UNITS SPECIALIZING IN DEMENTIA CARE, 4 COMMUNITIES OF INDEPENDENT LIVING PROVIDING A TOTAL OF 411 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 15215816 0 12834340 CEDAR COMMUNITY PROVIDES ASSISTED LIVING SERVICES IN 3 LOCATIONS, WITH 153 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 271 INDIVIDUALS. 14404351 0 10828856 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 477 INDIVIDUALS DURING THE YEAR. 11739420 0 15236413 CEDAR COMMUNITY PROVIDES SECURE RETIREMENT LIVING FOR SENIORS AT FOUR 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 608 INDIVIDUALS DURING THE YEAR. 41359587 1 1 0 0 0 0 1 0 1 1 1 0 0 0 1 0 1 0 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 1 138 0 665 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X JIM KARLS 2623062100 5595 COUNTY ROAD Z WEST BEND WI 53095 JOE CARLSON PRESIDENT 1.00 X X 0 0 0 CHUCK O'MEARA VICE PRESIDENT 1.00 X X 0 0 0 TOM ROSS TREASURER 1.00 X X 0 0 0 SHERI KATZER SECRETARY 1.00 X X 0 0 0 REV ERIC KIRKEGAARD 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 NICOLE E PRETRE CEO 40.00 X 345804 0 12973 SARAH MALCHOW CAO 40.00 X 200885 0 3505 JIM KARLS CFO 40.00 X 16862 0 0 JOSEPH PICHLER VP OF FIN. SERVICES (THRU JULY 2024) 40.00 X 114521 0 6601 SAMUEL VANG DIRECTOR OF PHARMACY 40.00 X 150875 0 12335 KELLI DERUYTER VP OF CLINICAL SERVICE/ADMIN. 40.00 X 149733 0 11651 TODD MILLER VP OF FACILITIES AND MAINTENANCE 40.00 X 159772 0 5370 TRACY BLAUBACH VP OF HUMAN RESOURCES 40.00 X 159341 0 5570 DAVID GRANDINETTI PHARMACIST 40.00 X 129052 0 6173 1426845 0 64178 19 0 1 0 BSG MAINTENANCE INC PO BOX 165 NEWBURG WI 53060 HOUSEKEEPING LAUNDRY 1201040 JP CULLEN & SONS INC 330 E DELEVAN DR JANESVILLE WI 53546 CONSTRUCTION 1092248 US FOODS BOX 99021 CHICAGO IL 606939021 FOOD 1009835 CONCEPT REHAB INC 6591 W CENTRAL AVE SUITE 105 TOLEDO OH 43617 THERAPY SERVICES 970281 VJS CONSTRUCTION SERVICES INC W233 W2847 ROUNDY CIRCLE WEST PEWAUKEE WI 53072 CONSTRUCTION 873752 35 2128812 30762 2128812 ASSISTED LIVING 623000 12834340 12834340 INDEPENDENT LIVING 623000 10953578 10953578 HEALTH AND REHABILITION 623000 10828856 10828856 ANCILLARY SERVICES 623000 3117073 3117073 ENTRY FEE AMORTIZED 900099 1164041 1164041 38897888 1540995 1540995 2238416 9775 1101924 0 1136492 9775 1146267 1146267 RETREAT AND EDUCATION 611430 1721 1721 1721 43715683 38899609 0 2687262 708250 21481 686769 17759051 15513369 2092244 153438 201728 201728 2387067 2387067 1316723 1316723 69738 31250 38488 211114 211114 86039 86039 89718 89718 3784335 2570225 1203851 10259 388122 348831 33787 5504 3713864 3523615 150491 39758 346967 7144 339823 2238901 2238901 106587 52134 54116 337 91647 20647 70965 35 3183923 3183923 8263278 8263278 661951 661951 FOOD EXPENSE 997812 997812 BED TAX ASSESSMENT 153000 153000 DUES & SUBSCRIPTIONS 66113 12805 52433 875 BAD DEBT EXPENSE 3434 3434 9934 3269 6665 46839296 41359587 5269503 210206 82283 21187 3007433 1051909 1321156 1225070 169523 170038 743756 484723 209313741 119576938 90552150 89736803 45021293 46677837 4727794 5220417 145625388 144587984 4996475 3716621 10989011 14271094 67877150 65767732 4987 4959 616037 458720 26920109 27623160 111403769 111842286 X 31745542 28818128 2476077 3927570 34221619 32745698 145625388 144587984 X -3123613 2251890 -604198 X 0 1 X 1 0 X 5753704 767068 1695106 1044513 2128812 11389203 5753704 767068 1695106 1044513 2128812 11389203 1833395 9555808 855399 988791 1120471 1268965 1540995 5774621 17163824 184485118 0.55670 0.64430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 1 100.00 0 0 0 1 1 0 1 X 3994833 279942 4274775 3657500 337333 3994833 3121728 535772 3657500 2110930 1152818 -142020 3121728 2098565 12365 2110930 0.63610 0.36390 0.00000 0 0 2681654 2681654 155704566 88716825 66987741 47769711 30860113 16909598 3157810 3157810 89736803 ENTRANCE FEE DEPOSITS 1516281 REFUNDABLE ENTRANCE FEES 25130950 LIABILITY UNDER SPLIT-INTEREST AGREEMENTS 101720 OBLIGATIONS UNDER INTEREST RATE SWAPS 874209 27623160 45273657 2251890 -604198 1647692 43625965 89718 89718 43715683 46749578 0 46749578 89718 89718 46839296 PART IV, LINE 2B: THE ORGANIZATION HOLDS DEPOSITS HELD IN TRUST. PART V, LINE 4: THE CORPORATION'S ENDOWMENTS ARE ESTABLISHED TO SUPPORT THE CORPORATION'S MISSION, AND THESE ENDOWMENTS INCLUDE A DONOR-RESTRICTED ENDOWMENT AND FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS AN ENDOWMENT. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET CHANGE IN INTEREST RATE SWAP -604,198. X X X X 1 0 0 0 0 0 0 1 0 NICOLE E PRETRE CEO 324527 0 20035 0 1242 0 0 0 12973 0 358777 0 0 0 SARAH MALCHOW CAO 191849 0 8116 0 920 0 0 0 3505 0 204390 0 0 0 TODD MILLER VP OF FACILITIES AND MAINTENANCE 139675 0 7804 0 12293 0 0 0 5370 0 165142 0 0 0 TRACY BLAUBACH VP OF HUMAN RESOURCES 143498 0 8374 0 7469 0 0 0 5570 0 164911 0 0 0 SAMUEL VANG DIRECTOR OF PHARMACY 141318 0 6652 0 2905 0 0 0 12335 0 163210 0 0 0 KELLI DERUYTER VP OF CLINICAL SERVICE/ADMIN. 135712 0 4917 0 9104 0 0 0 11651 0 161384 0 0 0 PART I, LINE 4A JOSEPH PICHLER, VP OF FINANCE, RECEIVED $44,351 AS A SEVERANCE PAYMENT. PART I, LINE 7 SCHEDULE J, PART II, COLUMN (B)(II) REPORTS DISCRETIONARY INCENTIVE AMOUNTS THAT WERE APPROVED BY THE BOARD BASED UPON PERFORMANCE. A WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY 391337855 97712DH25 2017-12-28 40483291 SEE PART VI 0 0 0 B WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY 391337855 2022-10-21 41000000 CAPITAL PROJECTS 0 0 0 A 7820000 40561418 2803083 439690 9818270 27500610 2021 1 0 1 1 B 38457161 1694748 643712 36118701 2024 0 0 1 1 A 0 1 1 1 0 0.00050 0.00050 0 1 0.09370 1 0 B 0 1 1 1 0 0.00050 0.00050 0 0 0 A 0 1 0 0 0 0 0 0 0 B 0 1 0 0 0 1 OLD NATIONAL BANK 10.000000000000 0 0 0 0 0 A 0 B 0 SCHEDULE K, PART IA, 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 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 2 30762 SELLING PRICE 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS IN PART I, COLUMN (B). FORM 990, PART VI, SECTION B, LINE 11B THE 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 EXECUTIVE 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 GENERALLY 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 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 INTEREST RATE SWAP -604,198.