KENDAL CORPORATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- KENDAL CORPORATION (EIN 23-2688382)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-06-21
- IRS object ID
- 202411739349301231
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-06-21T18:40:11-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 S WARNER ROAD SUITE 310 | AddressLine1Txt |
| City | KING OF PRUSSIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19406 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 232688382 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE KENDAL CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KEND | BusinessNameControlTxt |
| Phone | 6103351200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 591 COLLABORATION WAY 603 | AddressLine1Txt |
| City | NEWARK | CityNm |
| State Abbreviation | DE | StateAbbreviationCd |
| ZIP | 19713 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AMY HARRISON | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 6103351200 | PhoneNum |
| Signature | 2024-06-20 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | AMY | PersonFirstNm |
| Person Last | HARRISON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CONNIE M LIRA | PreparerPersonNm |
| PTIN | P00481097 | PTIN |
| Phone | 2156433900 | PhoneNum |
| Preparation | 2024-06-20 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | VASSAR BYRD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 591 COLLABORATION WAY 603 | AddressLine1Txt |
| City | NEWARK | CityNm |
| State Abbreviation | DE | StateAbbreviationCd |
| ZIP | 19713 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $14,160,441 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.KENDAL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1992 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | TO DEVELOP, SUPPORT, AND COORDINATE A SYSTEM OF COMMUNITIES AND SERVICES FOR OLDER PERSONS | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 34 | TotalEmployeeCnt |
| Total Volunteers | 21 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $9,083,260 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $8,566,094 | CYProgramServiceRevenueAmt |
| PY Investment Income | $182,134 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,060,499 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $9,265,394 | PYTotalRevenueAmt |
| CY Total Revenue | $9,626,593 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,988,977 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,343,944 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,200 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,497,746 | PYOtherExpensesAmt |
| CY Other Expenses | $2,704,410 | CYOtherExpensesAmt |
| PY Total Expenses | $14,486,723 | PYTotalExpensesAmt |
| CY Total Expenses | $10,048,354 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$5,221,329 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$421,761 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $21,286,649 | TotalAssetsBOYAmt |
| Total Assets EOY | $20,836,687 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $8,087,743 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,292,083 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $13,198,906 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $14,544,604 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TOGETHER TRANSFORMING THE EXPERIENCE OF AGING | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $8,965,588 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $8,566,094 | RevenueAmt |
| Desc | TO CREATE A SYSTEM OF ORGANIZATIONS THAT PROVIDE A COORDINATED CONTINUUM OF CARE AND SERVICES FOR OLDER ADULTS, INTEGRATING QUAKER PRINCIPLES IN FOSTERING CONTINUED LEARNING, OUTREACH PROGRAMS AND A CULTURE OF GENEROSITY. | Desc |
| Total Program Service Expenses | $8,965,588 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 30 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 34 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AMY HARRISON CFO | PersonNm |
| Phone | 6103351241 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 591 COLLABORATION WAY 603 | AddressLine1Txt |
| City | NEWARK | CityNm |
| State Abbreviation | DE | StateAbbreviationCd |
| ZIP | 19713 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (28 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| ANNETHA HALL | |||||||||
| CHAIR | 7.80 | 0.30 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| GEORGIA ANETZBERGER | |||||||||
| VICE CHAIR | 2.50 | 0.30 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| STAN PELLI | |||||||||
| TREASURER | 1.60 | 0.30 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JODI LEESER | |||||||||
| SECRETARY | 2.90 | 0.30 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| PAUL COONEY | |||||||||
| ASSISTANT SECRETARY | 2.10 | 0.30 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| RICHARD BAZNIK | |||||||||
| MEMBER | 3.00 | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| WILLIAM BENSON | |||||||||
| MEMBER | 2.20 | 1.30 | Yes (X) | $0 | $0 | $0 | |||
| CASEY BROWER | |||||||||
| MEMBER | 2.50 | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| ANNA MARIE BUTRIE | |||||||||
| MEMBER | 2.20 | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| BROOKE CARROLL | |||||||||
| MEMBER | 1.70 | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| JEFF LAYTON | |||||||||
| MEMBER | 2.50 | 1.30 | Yes (X) | $0 | $0 | $0 | |||
| ROBERT LIPPINCOTT | |||||||||
| MEMBER | 2.30 | 1.30 | Yes (X) | $0 | $0 | $0 | |||
| RICHARD MELECKI | |||||||||
| MEMBER | 2.50 | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| GEORGE MESIRES | |||||||||
| MEMBER | 2.20 | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| ANNE PAGE | |||||||||
| MEMBER | 1.80 | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| MARGARET PLANK | |||||||||
| MEMBER | 3.80 | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| HOWARD SMITH | |||||||||
| MEMBER | 1.50 | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| BETH ROHLFING | |||||||||
| MEMBER - LEFT APRIL 2023 | 0.10 | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| RAMONA KIRWAN | |||||||||
| MEMBER - LEFT OCT 2023 | 0.10 | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| AMY HARRISON | |||||||||
| CFO/INTERIM CEO AS OF JAN 2023 | 54.00 | 1.75 | Yes (X) | $441,717 | $0 | $45,741 | |||
| SEAN KELLY | |||||||||
| PRESIDENT & CEO - LEFT JAN 2023 | 45.00 | 7.50 | Yes (X) | $36,330 | $0 | $3,419 | |||
| STEPHEN G BAILEY | |||||||||
| SR. VP, NEW BUSINESS DEVEL | 40.00 | 0.00 | $324,424 | $0 | $28,609 | Yes (X) | |||
| WANDA D WHITTED-SMITH | |||||||||
| SR. VP, HUMAN RESOURCES | 40.00 | 0.00 | $316,709 | $0 | $14,735 | Yes (X) | |||
| LISA JOHNSON | |||||||||
| VP, HEALTH SERVICES | 40.00 | 0.00 | $282,842 | $0 | $7,168 | Yes (X) | |||
| HOWARD BRAXTON | |||||||||
| DIRECTOR OF MARKETING | 40.00 | 0.00 | $270,461 | $0 | $37,042 | Yes (X) | |||
| DAVID LARKIN | |||||||||
| GENERAL COUNSEL | 40.00 | 0.00 | $217,331 | $0 | $35,666 | Yes (X) | |||
| KURT RAHNER | |||||||||
| VP, INFORMATION TECHNOLOGY | 40.00 | 0.00 | $215,115 | $0 | $16,151 | Yes (X) | |||
| FRANK MANDY | |||||||||
| VP, DEVELOPMENT | 40.00 | 0.00 | $207,521 | $0 | $35,851 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,312,450 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $224,382 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 21 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| WILLIS TOWERS WATSON US LLC | |||||
| 28025 NETWORK PLACE | CHICAGO | IL | 606731280 | ACTUARIAL CONSULTING | $957,037 |
| UKG INC | |||||
| PO BOX 930953 | ATLANTA | GA | 311930953 | PAYROLL PROCESSING/SOFTWARE | $664,752 |
| CORE BTS INC | |||||
| PO BOX 854419 | MINNEAPLOIS | MN | 554854418 | IT SERVICES | $474,417 |
| HARTMAN EXECUTIVE ADVISORS LLC | |||||
| 1954 GREENSPRING DRIVE | TIMONIUM | MD | 21093 | PROJECT CONSULTANT | $350,500 |
| PC CONNECTION SALES CORP | |||||
| PO BOX 536472 | PITTSBURGH | PA | 152535906 | COMPUTER SALES | $288,741 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 15 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SYSTEM FEE FROM AFFILIATES | 561000 | $7,725,986 | $7,725,986 |
| CONSTRUCTION ADMIN SUPPORT FEE | 561000 | $408,833 | $408,833 |
| RESERVE FEE FROM AFFILIATES | 561000 | $225,708 | $225,708 |
| AFFILIATE VENDOR REBATES | 561499 | $205,567 | $205,567 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $8,566,094 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $350,635 | TotalRevenueColumnAmt |
| Exclusion | $350,635 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,243,712 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,533,848 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $709,864 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $709,864 | TotalRevenueColumnAmt |
| Exclusion | $709,864 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,626,593 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,566,094 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,060,499 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,359,055 | TotalAmt |
| Program Services | $1,359,055 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,773,827 | TotalAmt |
| Program Services | $3,773,827 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,322,102 | TotalAmt |
| Program Services | $1,322,102 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $591,489 | TotalAmt |
| Program Services | $591,489 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $297,471 | TotalAmt |
| Program Services | $297,471 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,851 | TotalAmt |
| Program Services | $86,855 | ProgramServicesAmt |
| Management And General | $996 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,994 | TotalAmt |
| Program Services | $59,994 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $752,944 | TotalAmt |
| Program Services | $628,632 | ProgramServicesAmt |
| Management And General | $123,112 | ManagementAndGeneralAmt |
| Fundraising | $1,200 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,499 | TotalAmt |
| Program Services | $90,642 | ProgramServicesAmt |
| Management And General | $5,857 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $257,779 | TotalAmt |
| Program Services | $256,369 | ProgramServicesAmt |
| Management And General | $1,410 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,018 | TotalAmt |
| Management And General | $89,018 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $204,017 | TotalAmt |
| Program Services | $144,071 | ProgramServicesAmt |
| Management And General | $59,946 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,151 | TotalAmt |
| Program Services | $57,959 | ProgramServicesAmt |
| Management And General | $6,192 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,847 | TotalAmt |
| Management And General | $141,847 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,655 | TotalAmt |
| Management And General | $113,655 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,587 | TotalAmt |
| Management And General | $49,587 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| UNCOLLECTIBLE | $489,418 | $489,418 | |
| STAFF RECRUIT/EDUCATION | $198,917 | $198,917 | |
| DUES, LICENSES, FEES | $98,733 | $528 | $98,205 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,048,354 | TotalAmt |
| Program Services | $8,965,588 | ProgramServicesAmt |
| Management And General | $1,081,566 | ManagementAndGeneralAmt |
| Fundraising | $1,200 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $419,091 | BOYAmt |
| EOY | $1,560,860 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,530,801 | BOYAmt |
| EOY | $1,568,715 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $386,431 | BOYAmt |
| EOY | $364,898 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,913 | BOYAmt |
| EOY | $180,438 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,640,656 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,234,750 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $418,759 | BOYAmt |
| EOY | $405,906 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,457,568 | BOYAmt |
| EOY | $5,866,561 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,064,086 | BOYAmt |
| EOY | $10,889,309 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,286,649 | BOYAmt |
| EOY | $20,836,687 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,132,995 | BOYAmt |
| EOY | $1,814,721 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,400,000 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,554,748 | BOYAmt |
| EOY | $4,477,362 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,087,743 | BOYAmt |
| EOY | $6,292,083 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,198,906 | BOYAmt |
| EOY | $14,544,604 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,198,906 | BOYAmt |
| EOY | $14,544,604 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,286,649 | BOYAmt |
| EOY | $20,836,687 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$421,761 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$354,477 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $2,392,764 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | -$270,828 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type3 Func Int | Yes (X) | SupportingOrgType3FuncIntInd |
| Supported Organizations | 13 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp (13 entries)
| EINEIN | Organization TypeOrganizationTypeCd | Governing Document ListedGoverningDocumentListedInd | SupportSupportAmt | Other SupportOtherSupportAmt |
|---|---|---|---|---|
| KENDAL-CROSSLANDS COMMUNITIES | ||||
| 231906212 | 10 | 0 | $0 | $0 |
| KENDAL AT OBERLIN | ||||
| 341567246 | 10 | 0 | $0 | $0 |
| KENDAL AT HANOVER | ||||
| 020519490 | 10 | 0 | $0 | $0 |
| BARCLAY FRIENDS | ||||
| 232088476 | 10 | 0 | $0 | $0 |
| KENDAL CHARITABLE FUNDS | ||||
| 232626425 | 7 | 0 | $0 | $0 |
| LEXINGTON RETIREMENT COMMUNITIES INC | ||||
| 541795871 | 10 | 0 | $0 | $0 |
| KENDAL AT HOME | ||||
| 200548053 | 10 | 0 | $0 | $0 |
| LATHROP COMMUNITY INC | ||||
| 042996627 | 10 | 0 | $0 | $0 |
| THE ADMIRAL AT THE LAKE | ||||
| 362171730 | 10 | 0 | $0 | $0 |
| COLLINGTON LIFE PLAN COMMUNITY INC | ||||
| 522011248 | 10 | 0 | $0 | $0 |
| KENDAL AT ITHACA | ||||
| 521787487 | 10 | 0 | $0 | $0 |
| KENDAL ON HUDSON | ||||
| 133971396 | 10 | 0 | $0 | $0 |
| KENDAL AT SONOMA | ||||
| 814896082 | 10 | 0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 13 | SupportedOrganizationsTotalCnt |
| Support Sum | $0 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | 0 | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | Yes (1) | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timely Provided Documents | Yes (1) | TimelyProvidedDocumentsInd |
| Officers Close Relationship | 0 | OfficersCloseRelationshipInd |
| Supported Org Voice Investment | 0 | SupportedOrgVoiceInvestmentInd |
Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Test | Yes (X) | ActivitiesTestInd |
| Activities Further Exempt Prps | Yes (1) | ActivitiesFurtherExemptPrpsInd |
| Activities Engaged Org Invlmnt | Yes (1) | ActivitiesEngagedOrgInvlmntInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, SECTION A, LINE 1: | THE KENDAL CORPORATION IS PART OF THE KENDAL SYSTEM OF HOUSING AND SERVICES FOR OLDER PEOPLE, CONSISTING OF THE KENDAL CORPORATION, KENDAL NEW YORK, KENDAL AGING, AND THEIR AFFILIATES AND SUBSIDIARIES WHO HAVE A HISTORIC AND CONTINUING RELATIONSHIP WITH ONE ANOTHER. |
| PART IV, SECTION A, LINE 5A: | KENDAL-CROSSLANDS COMMUNITIES EIN: 23-1906212 THE KENDAL CORPORATION AND KENDAL-CROSSLANDS COMMUNITIES EXECUTED THE DOCUMENT, DISAFFILIATION AND TRANSITIONS AGREEMENT TO TERMINATE THE MUTUAL EXPECTATIONS, SYSTEM SERVICES, AND FINANCIAL UNDERSTANDINGS (THE AFFILIATION AGREEMENT), TO TERMINATE THEIR AFFILIATION EFFECTIVE OCTOBER 31, 2023. THE KENDAL CORPORATION CONTINUED TO PROVIDE SERVICES THROUGH DECEMBER 31, 2023. KENDAL AT SONOMA EIN: 81-4896082 KENDAL AT SONOMA IS AN IRC SECTION 501(C)(3) ENTITY WITH PUBLIC CHARITY STATUS UNDER IRC SECTION 509(A)(2); WHOSE EXEMPT PURPOSE IS TO OPERATE A CONTINUING CARE RETIREMENT COMMUNITY FOR OLDER PEOPLE, WHICH IS DIRECTLY IN LINE WITH THE CATEGORY OF EXEMPT ENTITY THAT THE KENDAL CORPORATION'S EXEMPT PURPOSE IS DESIGNATED TO SUPPORT. THE KENDAL CORPORATION AND KENDAL AT SONOMA ENTERED INTO AN AFFILIATION AGREEMENT, BRINGING KENDAL AT SONOMA IN AS PART OF THE KENDAL SYSTEM UPON THE OPENING OF KENDAL AT SONOMA. KENDAL AT SONOMA WAS OPENED LATE IN 2023. NOW THAT THE KENDAL AT SONOMA COMMUNITY IS OPENED IT IS BEING ADDED TO SCHEDULE A AS A NEW SUPPORTED ORGANIZATION. |
| PART IV, SECTION D, LINE 2: | THE KENDAL CORPORATION HAS MAINTAINED A HISTORIC AND CONTINUING RELATIONSHIPS AND/OR POLICIES THAT DEFINE THE RELATIONSHIP WITH EACH SUPPORTED ORGANIZATION. PROCEDURES PUT IN PLACE AS PART OF THE REQUIRED AFFILIATION AGREEMENTS ENSURE THE ORGANIZATION MAINTAINS A CLOSE AND CONTINUOUS WORKING RELATIONSHIP WITH EACH SUPPORTED ORGANIZATION WHILE STILL PERMITTING AUTONOMY FOR EACH OF THE SUPPORTED ORGANIZATIONS. |
| PART IV, SECTION E, LINE 2A: | THE KENDAL CORPORATION PROVIDES CONTINUOUS SUPPORT SERVICES TO ALL SUPPORTED ORGANIZATIONS NOTED ON SCHEDULE A, PART I, LINE 12, ALL OF WHICH PROVIDE SERVICES TO THE AGING OR OTHER RELATED ORGANIZATIONS OR RELATED CHARITABLE PURPOSES. THE SUPPORT SERVICES PROVIDED BY THE KENDAL CORPORATION GENERALLY CONSIST OF ADMINISTRATION, INFORMATION TECHNOLOGY, CONSTRUCTION ADMINISTRATIVE SUPPORT, MARKETING, RISK MANAGEMENT, LIQUIDITY SUPPORT, AND EMPLOYEE BENEFIT SERVICES THAT INCLUDE, BUT ARE NOT LIMITED TO, THE SPONSORSHIP OF A NONCONTRIBUTORY DEFINED BENEFIT PENSION PLAN, A 401(A) PLAN, A 403(B) PLAN, AND A SELF-INSURED HEALTH PLAN. ALL DIRECT AND INDIRECT NONMONETARY AND MONETARY SUPPORT FOR THE EXTENT OF THESE SERVICES AS WELL AS THE EXPLORATION AND CONSTRUCTION OF NEW NONPROFIT ORGANIZATIONS WHICH PROVIDE SERVICES FOR THE AGING COMPRISES THE SOLE PURPOSE AND ACTIVITIES CONDUCTED BY THE KENDAL CORPORATION AND IS NOT REASONABLY ALLOCABLE BETWEEN ALL SUPPORTED ORGANIZATIONS. |
| PART IV, SECTION E, LINE 2B: | THE ACTIVITIES THAT ARE SUPPORTED ARE REQUIRED ACTIVITIES; IF NOT PERFORMED BY THE ORGANIZATION THEY WILL STILL BE REQUIRED TO BE FULFILLED BY THE SUPPORTED ORGANIZATIONS THEMSELVES. |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $107,008 | OtherCostOrOtherBasisAmt |
| Depreciation | $32,102 | DepreciationAmt |
| Book Value | $74,906 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,533,648 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,202,648 | DepreciationAmt |
| Book Value | $331,000 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $405,906 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DUE FROM AFFILIATES | $3,835,036 |
| SELF-INSURED HEALTH PLAN | $3,883,401 |
| ROU ASSET | $372,567 |
| INVESTMENT IN AFFILIATE | $2,798,305 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $10,889,309 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| SELF-INSURED HEALTH PLAN | $3,074,802 |
| LEASE LIABILITY | $346,577 |
| DUE TO AFFILIATES | $1,055,983 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,477,362 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS AN EXEMPT ORGANIZATION AS DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(A) OF THE CODE. THE ORGANIZATION FOLLOWS THE PROVISIONS OF THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE APPLICATION OF THESE PROVISIONS HAS NO IMPACT ON THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| AMY HARRISON | ||||||||||||||
| CFO/INTERIM CEO AS OF JAN 2023 | $440,475 | $0 | $0 | $0 | $1,242 | $0 | $5,238 | $0 | $40,503 | $0 | $487,458 | $0 | $0 | $0 |
| STEPHEN G BAILEY | ||||||||||||||
| SR. VP, NEW BUSINESS DEVEL | $310,860 | $0 | $10,000 | $0 | $3,564 | $0 | $16,761 | $0 | $11,848 | $0 | $353,033 | $0 | $0 | $0 |
| WANDA D WHITTED-SMITH | ||||||||||||||
| SR. VP, HUMAN RESOURCES | $309,851 | $0 | $0 | $0 | $6,858 | $0 | $2,887 | $0 | $11,848 | $0 | $331,444 | $0 | $0 | $0 |
| HOWARD BRAXTON | ||||||||||||||
| DIRECTOR OF MARKETING | $263,603 | $0 | $0 | $0 | $6,858 | $0 | $5,481 | $0 | $31,561 | $0 | $307,503 | $0 | $0 | $0 |
| LISA JOHNSON | ||||||||||||||
| VP, HEALTH SERVICES | $280,520 | $0 | $0 | $0 | $2,322 | $0 | $5,610 | $0 | $1,558 | $0 | $290,010 | $0 | $0 | $0 |
| DAVID LARKIN | ||||||||||||||
| GENERAL COUNSEL | $215,267 | $0 | $0 | $0 | $2,064 | $0 | $4,162 | $0 | $31,504 | $0 | $252,997 | $0 | $0 | $0 |
| FRANK MANDY | ||||||||||||||
| VP, DEVELOPMENT | $195,175 | $0 | $7,000 | $0 | $5,346 | $0 | $4,142 | $0 | $31,709 | $0 | $243,372 | $0 | $0 | $0 |
| KURT RAHNER | ||||||||||||||
| VP, INFORMATION TECHNOLOGY | $209,196 | $0 | $4,000 | $0 | $1,919 | $0 | $4,129 | $0 | $12,022 | $0 | $231,266 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 7 | FormAndLineReferenceDesc |
| Explanation | REASONABLE NON-FIXED PERFORMANCE AND RETENTION PAYMENTS ARE MADE TO EMPLOYEES AS APPROVED BY THE BOARD, ALL NON-FIXED PAYMENTS ARE REPORTED AS TAXABLE INCOME TO THE EMPLOYEE AND REPORTED IN THEIR W-2 COMPENSATION. AS PART OF THE EVALUATION, THE BOARD REVIEWED COMPARABLE COMPENSATION INFORMATION FROM VARIOUS DATA SURVEYS. ALL EMPLOYEES WHO RECEIVED A NON-FIXED PAYMENT THAT ARE LISTED ON FORM 990, PART VII, SECTION A, LINE 1A ARE ALSO LISTED ON SCHEDULE J, PART II. THE FIGURE REPORTED ON SCHEDULE J, PART II, COLUMN B(II) IS THE NON-FIXED PAYMENT MADE TO EACH EMPLOYEE. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN THE CFO, CEO, AND CONTROLLER REVIEW THE FORM 990. UPON COMPLETION OF THAT INITIAL REVIEW, THE FORM 990 IS SENT TO THE BOARD AUDIT AND COMPLIANCE COMMITTEE FOR REVIEW. THE COMPENSATION AND BENEFITS COMMITTEE AND FINANCIAL RESOURCES COMMITTEE ALSO REVIEW SECTIONS OF THE FORM 990 RELEVANT TO THEIR AREAS OF RESPONSIBILITIES, FOLLOWING WHICH THE FULL BOARD REVIEWS THE FORM 990 PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL BOARD AND COMMITTEE MEMBERS, AS WELL AS STAFF MEMBERS COMPLETE AN ANNUAL STATEMENT REGARDING EACH PERSON'S CONFORMANCE WITH KENDAL'S CONFLICT OF INTEREST POLICY. A SUMMARY OF THE STATEMENT IS REVIEWED BY THE AUDIT AND COMPLIANCE COMMITTEE AND THE FULL BOARD, WHO THEN MAKE THE DETERMINATION AS TO WHETHER AN ACTUAL CONFLICT EXISTS. IF A CONFLICT AROSE IN BETWEEN COMPLETION OF THE STATEMENTS, THE INDIVIDUAL WOULD INFORM THE BOARD CHAIR OR CEO. THE POLICY STATES: "INDIVIDUALS HAVING CONFLICTS OF INTEREST SHALL DISCLOSE THE CONFLICTS; SHALL ABSTAIN FROM DISCUSSION OF SUCH MATTERS RELATING TO THE CONFLICT AT BOARD, COMMITTEE, OR STAFF MEETINGS; AND SHALL NOT USE THEIR PERSONAL INFLUENCE IN ANY DECISION REGARDING THE MATTERS RELATING TO THE CONFLICT. THE MINUTES OF ANY SUCH MEETING SHALL REFLECT THE DISCLOSURE THAT WAS MADE AND THE ABSTENTION FROM DISCUSSION." |
| FORM 990, PART VI, SECTION B, LINE 15 | THE SVP OF HUMAN RESOURCES RESEARCHES SALARY INFORMATION OF LIKE ORGANIZATIONS WITH SIMILAR REVENUE FROM THE COMPENSATION SURVEY OF CHIEF EXECUTIVES OF MULTI-SITE ORGANIZATIONS (CEMO) DONE BY LEADINGAGE ANNUALY. THE RECOMMENDED SALARY INCREASE FOR THE CEO AND OTHER OFFICERS AND KEY EMPLOYEES IS USUALLY A COST OF LIVING ADJUSTMENT (COLA) AND BONUS. THE COLA AND BONUS RECOMMENDATION IS PRESENTED TO THE COMPENSATION AND BENEFITS COMMITTEE OF THE BOARD AND THEN TO THE BOARD FOR FINAL APPROVAL. EVERY FIVE (5) YEARS KENDAL ENGAGES A CONSULTING FIRM TO CONDUCT A MORE IN-DEPTH COMPENSATION STUDY OF THE CEO AND OTHER KEY STAFF POSITIONS, INCLUDING ALL THOSE DESIGNATED AS OTHER OFFICERS AND KEY EMPLOYEES. THE SVP OF HUMAN RESOURCES PROVIDES THE CONSULTANT WITH ALL DATA REQUESTED. THE COMPENSATION OF THE OTHER OFFICERS AND KEY EMPLOYEES FOLLOWS THE SAME METHOD OF REVIEW AND OVERSIGHT AS THAT WHICH IS UTILIZED FOR THE CEO. AN INDEPENDENT CONSULTANT WAS HIRED IN 2021 TO CONDUCT A MARKET ANALYSIS OF ALL KENDAL CORPORATION POSITIONS AND TO RECOMMEND AN INCENTIVE PROGRAM FOR KENDAL CORPORATION STAFF. THE CONSULTANT PRESENTED THEIR FINDINGS TO THE COMPENSATION AND BENEFITS COMMITTEE OF THE BOARD. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGE IN FUNDED STATUS OF DEFINED BENEFIT PENSION PLAN -676,369. CHANGE IN INVESTMENT IN AFFILIATE 405,541. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KENDAL OUTREACH LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 591 COLLABORATION WAY SUITE 603 | AddressLine1Txt |
| City | NEWARK | CityNm |
| State Abbreviation | DE | StateAbbreviationCd |
| ZIP | 19713 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200372308 | EIN |
| Primary Activities | PROVIDE SERVICES, EDUCATION, AND RESEARCH IN THE FIELD OF AGING | PrimaryActivitiesTxt |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Total Income | $0 | TotalIncomeAmt |
| End Of Year Assets | $0 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE KENDAL CORPORATION | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (16 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| KENDAL AGING | |||||||||||
| C/O 591 COLLABORATION WAY SUITE 603 | NEWARK | DE | 19713 | 823361136 | PROVIDE SUPPORT SERVICES FOR RETIREMENT COMMUNITIES IN CA STATE | CA | 501(C)(3) | LINE 12B, II | THE KENDAL CORPORATION | Yes (1) | |
| KENDAL CHARITABLE FUNDS | |||||||||||
| 591 COLLABORATION WAY SUITE 603 | NEWARK | DE | 19713 | 232626425 | INVESTMENT/FUNDRAISING IN SUPPORT OF THE KENDAL CORPORATION | PA | 501(C)(3) | LINE 7 | THE KENDAL CORPORATION | Yes (1) | |
| KENDAL NEW YORK | |||||||||||
| 1010 KENDAL WAY | SLEEPY HOLLOW | NY | 10591 | 061656576 | PROVIDE SUPPORT SERVICES FOR TWO RETIREMENT COMMUNITIES IN NY STATE | NY | 501(C)(3) | LINE 12A, I | THE KENDAL CORPORATION | Yes (1) | |
| BARCLAY FRIENDS | |||||||||||
| 700 N FRANKLIN ST | WEST CHESTER | PA | 19380 | 232088476 | OPERATE A CONTINUING CARE RETIREMENT COMMUNITY | PA | 501(C)(3) | LINE 10 | 0 | N/A | |
| COLLINGTON LIFE PLAN COMMUNITY INC | |||||||||||
| 10450 LOTTSFORD RD | MITCHELLVILLE | MD | 20721 | 521281156 | OPERATE A CONTINUING CARE RETIREMENT COMMUNITY | MD | 501(C)(3) | LINE 10 | 0 | N/A | |
| KENDAL AT HANOVER | |||||||||||
| 67 CUMMINGS ROAD | HANOVER | NH | 037551263 | 020519490 | OPERATE A CONTINUING CARE RETIREMENT COMMUNITY | NH | 501(C)(3) | LINE 10 | 0 | N/A | |
| KENDAL AT HOME | |||||||||||
| 27519 DETROIT RD | WESTLAKE | OH | 44145 | 200548053 | OPERATE CONTINUING CARE WITHOUT WALLS | OH | 501(C)(3) | LINE 10 | 0 | N/A | |
| KENDAL AT ITHACA INC | |||||||||||
| 2230 NORTH TRIPHAMMER RD | ITHACA | NY | 14850 | 521787487 | OPERATE A CONTINUING CARE RETIREMENT COMMUNITY | NY | 501(C)(3) | LINE 10 | 0 | N/A | |
| KENDAL AT OBERLIN | |||||||||||
| 600 KENDAL DR | OBERLIN | OH | 44074 | 341567246 | OPERATE A CONTINUING CARE RETIREMENT COMMUNITY | OH | 501(C)(3) | LINE 10 | 0 | N/A | |
| KENDAL AT SONOMA | |||||||||||
| 300 PAGE ST | SAN FRANCISCO | CA | 94102 | 814896082 | OPERATE A CONTINUING CARE RETIREMENT COMMUNITY | CA | 501(C)(3) | LINE 10 | 0 | N/A | |
| KENDAL ON HUDSON | |||||||||||
| 1010 KENDAL WAY | SLEEPY HOLLOW | NY | 10591 | 133971396 | OPERATE A CONTINUING CARE RETIREMENT COMMUNITY | NY | 501(C)(3) | LINE 10 | 0 | N/A | |
| KENDAL-CROSSLANDS COMMUNITIES | |||||||||||
| 1660 STREET RD | KENNETT SQUARE | PA | 19348 | 231906212 | OPERATE A CONTINUING CARE RETIREMENT COMMUNITY | PA | 501(C)(3) | LINE 10 | 0 | N/A | |
| LEXINGTON RETIREMENT COMMUNITY INC | |||||||||||
| 160 KENDAL DR | LEXINGTON | VA | 24450 | 541795871 | OPERATE A CONTINUING CARE RETIREMENT COMMUNITY | VA | 501(C)(3) | LINE 10 | 0 | N/A | |
| THE ADMIRAL AT THE LAKE | |||||||||||
| 929 WEST FOSTER AVE | CHICAGO | IL | 60640 | 362171730 | OPERATE A CONTINUING CARE RETIREMENT COMMUNITY | IL | 501(C)(3) | LINE 10 | 0 | N/A | |
| LATHROP COMMUNITY INC | |||||||||||
| 100 BASSETT BROOK DR | EASTHAMPTON | MA | 01027 | 042996627 | OPERATE A 55 & OVER COMMUNITY | MA | 501(C)(3) | LINE 10 | 0 | N/A | |
| KENDAL AT VENTURA | |||||||||||
| 300 PAGE ST | SAN FRANCISCO | CA | 94102 | 882322210 | DEVELOP, OWN, & OPERATE A SENIOR HOUSING FACILITY | CA | 501(C)(3) | LINE 10 | 0 | N/A | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| KENDAL NEW YORK | ||
| L | $1,894,260 | FMV |
| KENDAL AGING | ||
| L | $219,515 | FMV |
| KENDAL CHARITABLE FUNDS | ||
| S | $2,798,305 | YEAR-END VALUE |