KENDAL AT OBERLIN: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- KENDAL AT OBERLIN (EIN 34-1567246)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-07-21
- IRS object ID
- 202342029349300839
- Schema version
- 2022v5.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule I
- Schedule J
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-07-21T13:26:37-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | 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 | 4334 MUNSON STREET SUITE 200 | AddressLine1Txt |
| City | CANTON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44718 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 341567246 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KENDAL AT OBERLIN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KEND | BusinessNameControlTxt |
| Phone | 4407750094 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 KENDAL DRIVE | AddressLine1Txt |
| City | OBERLIN | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44074 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BARBARA THOMAS | PersonNm |
| Person Title | CHIEF EXECUTIVE OFFICER | PersonTitleTxt |
| Phone | 4407750094 | PhoneNum |
| Signature | 2023-07-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | BARBARA | PersonFirstNm |
| Person Last | THOMAS | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JENNIFER COLEMAN | PreparerPersonNm |
| PTIN | P00743188 | PTIN |
| Phone | 3304972000 | PhoneNum |
| Preparation | 2023-07-21 | 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 | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BARBARA THOMAS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 KENDAL DRIVE | AddressLine1Txt |
| City | OBERLIN | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44074 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $27,690,802 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.KAO.KENDAL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1990 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | FOUNDED ON QUAKER VALUES, WE OFFER A VIBRANT, DIVERSE, CARING COMMUNITY SERVING OLDER ADULTS AND CONTRIBUTING TO THE OBERLIN COMMUNITY AND BEYOND IN NORTHEAST OHIO. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 302 | TotalEmployeeCnt |
| Total Volunteers | 224 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $841,951 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,112,880 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $23,748,008 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $22,250,921 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,756,650 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,193,735 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,133 | PYOtherRevenueAmt |
| CY Other Revenue | $938 | CYOtherRevenueAmt |
| PY Total Revenue | $27,347,742 | PYTotalRevenueAmt |
| CY Total Revenue | $27,558,474 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $302,100 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $312,648 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $10,519,144 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $11,493,962 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $6,270 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $9,898 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $9,898 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $9,892,500 | PYOtherExpensesAmt |
| CY Other Expenses | $10,709,955 | CYOtherExpensesAmt |
| PY Total Expenses | $20,720,014 | PYTotalExpensesAmt |
| CY Total Expenses | $22,526,463 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $6,627,728 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $5,032,011 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $128,343,682 | TotalAssetsBOYAmt |
| Total Assets EOY | $119,793,857 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $65,791,604 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $64,527,488 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $62,552,078 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $55,266,369 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | FOUNDED AS A NONPROFIT ORGANIZATION BASED ON QUAKER VALUES, WE ARE A VIBRANT, DIVERSE, INCLUSIVE, CARING COMMUNITY FOCUSED ON HEALTHY AGING. (CONTINUED ON SCHEDULE O)WE SUPPORT INDIVIDUAL LIFESTYLES BY PROMOTING INDEPENDENCE, CONTINUOUS LEARNING, ENGAGEMENT IN AND SERVICE TO THE WIDER COMMUNITY, SOCIAL AND INTERGENERATIONAL RELATIONSHIPS, AND EXCELLENT HEALTH CARE. KENDAL AT OBERLIN OPERATES A CONTINUING CARE RETIREMENT FACILITY IN OBERLIN, OH CONSISTING OF 225 RESIDENTIAL UNITS WITH A COMMON FACILITY, 12 CERTIFIED AND LICENSED MEDICARE NURSING HOME BEDS AND 55 LICENSED UNITS FOR RESIDENTIAL CARE, AND 12 PRIVATE MEMORY CARE SUITES. PROGRAM SERVICE COSTS ALSO INCLUDE ADMISSION EXPENSES. SERVICES INCLUDE HOUSING, CENTRAL DINING, A FULL CONTINUUM OF CARE ON PREMISES, AS WELL AS SOCIAL, CULTURAL AND RECREATIONAL ACTIVITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $18,628,633 | ExpenseAmt |
| Grant | $312,648 | GrantAmt |
| Revenue | $22,250,921 | RevenueAmt |
| Desc | KENDAL AT OBERLIN OPENED IN 1993 AND HAS PROVIDED SERVICES TO OVER 911 RESIDENTS FROM 37 STATES AND THE DISTRICT OF COLUMBIA. KENDAL AT OBERLIN IS A LIFE PLAN COMMUNITY (ALSO KNOWN AS A CONTINUING CARE RETIREMENT COMMUNITY), AN ACCREDITED ORGANIZATION UNDER THE COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES (CARF) STANDARDS AND HAS BEEN IDENTIFIED AS A 5 STAR RATED NURSING HOME BY THE CENTER OF MEDICARE AND MEDICAID SERVICES (CMS). KENDAL AT OBERLIN HAS ALSO RECEIVED A SPECIAL DESIGNATION AS A PERSON CENTERED LONG TERM CARE COMMUNITY AND AS A DEMENTIA CARE SPECIALTY PROGRAM BY CARF.(CONTINUED ON SCHEDULE O)KENDAL AT OBERLIN IS COMMITTED TO SOCIAL RESPONSIBILITY BY PROVIDING LEADERSHIP IN THE GREATER COMMUNITY AND MAKING KENDAL'S CAMPUS SPACES AND ONSITE PROGRAMS ACCESSIBLE TO THE LARGER COMMUNITY. SOME OF THE WAYS KENDAL CONNECTS WITH THE LARGER COMMUNITY INCLUDE:-KENDAL WELCOMES THE PUBLIC TO ART GALLERY TALKS, LECTURES, THEATRICAL AND MUSICAL PERFORMANCES FREE OF CHARGE.-OUR MEETING ROOMS WERE MADE AVAILABLE TO OVER 30 NONPROFIT ORGANIZATIONS FREE OF CHARGE.-MORE THAN 100 NEIGHBORING OLDER ADULTS ARE SERVED ANNUALLY IN KENDAL'S REHABILITATION AND FITNESS PROGRAMS.-MORE THAN 100 LOCAL STUDENTS FROM NURSING, REHABILITATION AND VOCATIONAL SCHOOLS WERE PROVIDED CLINICAL TRAINING AT KENDAL AT OBERLIN TO PREPARE THEM PROFESSIONALLY.-MORE THAN 28 AREA FAMILIES USE KENDAL'S ACCREDITED 5-STAR EARLY LEARNING PROGRAM (RATED BY THE STATE OF OHIO) FROM TODDLERS TO PRE-KINDERGARTEN CHILDREN. KENDAL AT OBERLIN'S EARLY LEARNING CENTER IS A PARTNER MEMBER AND ON THE STEERING COMMITTEE OF THE OBERLIN KIDS COLLABORATIVE THAT WAS ESTABLISHED BY THE UNITED WAY FOUNDATION. THE PROGRAM DEPENDS ON PARTNER ENGAGEMENT TO DEVELOP SOLUTIONS TO ENSURE ALL CHILDREN FROM BIRTH THROUGH PRE-K ENTER OBERLIN SCHOOL YEARS HEALTHY AND READY TO LEARN. THEIR FOCUS IS ON COMMUNITY-LEVEL IMPACT TO SUPPORT CHILDREN AND FAMILIES THROUGH SYSTEMS OF CHANGE, RESEARCH AND EVALUATION, ADVOCACY, AND PROGRAMMING. -KENDAL AT OBERLIN RECENTLY RECEIVED A PROGRAM OF DISTINCTION FROM GENERATIONS UNITED FOR ITS INTERGENERATIONAL PROGRAMMING OFFERED THROUGH KENDAL'S EARLY LEARNING CENTER, INVOLVEMENT WITH HIGH SCHOOL AND COLLEGE LEVEL STUDENTS IN PROGRAMMING THROUGHOUT THE CAMPUS COMMUNITY.-THE CITY OF OBERLIN WAS ALSO RECOGNIZED AS BEING ONE OF THE 5 BEST INTERGENERATIONAL COMMUNITIES.-KENDAL AT OBERLIN HAS MADE REAL ESTATE TAX PAYMENTS OF OVER $7.9 MILLION SINCE 2000. THIS HAS RESULTED IN SIGNIFICANT ECONOMIC IMPACT TO THE CITY OF OBERLIN AND THE LOCAL SCHOOL SYSTEM.-KENDAL AT OBERLIN HAS APPROXIMATELY 223 EMPLOYEES WHICH HAVE PROVIDED OVER $384 MILLION OF ECONOMIC BENEFIT IN THE LAST TWO DECADES TO LORAIN COUNTY FROM THE PAYROLL DOLLARS PAID TO EMPLOYEES.-KENDAL AT OBERLIN RESIDENTS, STAFF AND BOARD OF DIRECTORS HAVE VOLUNTEERED 55,726 OF RECORDED SERVICE HOURS ON AN ANNUAL BASIS THAT BENEFIT OVER 80 DIFFERENT NONPROFIT ORGANIZATIONS IN LORAIN COUNTY. THESE VOLUNTEER HOURS HAVE AN ECONOMIC VALUE OF OVER $1.6 MILLION PER YEAR FOR A CUMULATIVE IMPACT OF APPROXIMATELY $22.3 MILLION OVER THE PAST 2 DECADES.-KENDAL AT OBERLIN IS A LEADER IN THE FIELD OF AGING SERVICES AND HAS BEEN INSTRUMENTAL IN SUPPORTING BOTH THE NATIONAL AND STATE LEADERSHIP ACADEMY PROGRAMS THROUGH STAFF LEADERSHIP.-LEADING AGE AND LEADING AGE OHIO (NATIONAL AND STATE AGING SERVICES ORGANIZATION) HAS RECOGNIZED KENDAL AT OBERLIN FOR THE FOLLOWING PROGRAMS THAT ARE CONSIDERED MODEL PRACTICES:1. HUMAN RESOURCES APPROACH OF RECRUITING FROM WITHIN, WHICH HAS SUCCESSFULLY RECRUITED AND RETAINED CURRENT EMPLOYEES;2. THE FALLS AT RISK PROGRAM WHICH HAS REDUCED THE NUMBER OF RESIDENT FALLS AND INJURIES;3. RECEIVED THE PUBLIC TRUST AWARD FOR KENDAL AT OBERLIN'S PUBLICITY PLUGS PROGRAM FOR PROVIDING POSITIVE PUBLICITY FOR OBERLIN SCHOOLS;4. RECOGNIZED FOR ACHIEVING EXCELLENCE IN SURVEY RESULTS;5. RATED AS A 5 STAR RATING BY THE CENTERS FOR MEDICARE AND MEDICAID SERVICES WHICH IS THE HIGHEST RATING POSSIBLE AND PLACES KENDAL AT OBERLIN AMONG THE TOP SKILLED NURSING FACILITIES IN THE STATE OF OHIO;6. LEADINGAGE OHIO AWARDED KENDAL AT OBERLIN'S MOLLY KAVANAUGH THE EXCELLENCE IN COMMUNICATIONS AWARD FOR PROMOTING A POSITIVE IMAGE OF SENIOR SERVICES.-IN ADDITION, KENDAL AT OBERLIN'S RESIDENTS AND STAFF ACTIVELY CONTRIBUTE AND ENGAGE IN A VARIETY OF COMMUNITY EVENTS SUCH AS THE ""WALK TO END ALZHEIMER'S"", UNITED WAY, OBERLIN SCHOOLS AND OBERLIN COMMUNITY SERVICES TO NAME ONLY A FEW.KENDAL AT OBERLIN CONTINUES TO BE COMMITTED TO PROVIDING A HIGH QUALITY PROGRAM IN SERVICE TO THE RESIDENTS, IS A LEADER IN THE FIELD OF AGING SERVICES AND COMMITTED TO PROVIDING OUTREACH TO THE LARGER COMMUNITY, ""TOGETHER, TRANSFORMING THE EXPERIENCE OF AGING"".VOLUNTARY EVENT DISCLOSURE - COVID-19:WITH THE WORLD HEALTH ORGANIZATION'S DECLARATION OF A WORLDWIDE PANDEMIC DUE TO THE SPREAD OF THE CORONAVIRUS (COVID-19), WE KNOW THERE IS AN IMPACT ON GLOBAL MARKETS, SUPPLY CHAINS, BUSINESSES, AND COMMUNITIES. THE IMPACTS ON KENDAL AT OBERLIN HAVE INCLUDED ADDITIONAL COSTS FOR EMERGENCY PREPAREDNESS AND RESPONSE, DISEASE CONTROL AND CONTAINMENT, PERSONNEL SHORTAGES, OR LOSS OF REVENUE DUE TO REDUCTIONS IN CERTAIN REVENUE STREAMS. THE FULL IMPACT OF COVID-19 IS UNKNOWN AND CANNOT BE REASONABLY PREDICTED OR ESTIMATED AT THIS TIME.KENDAL AT OBERLIN HAS DEPLOYED ENHANCED INFECTION CONTROL MEASURES, WHICH HAVE BEEN DEVELOPED FOR PREVIOUS VIRAL OUTBREAKS, AND WE ARE ON HEIGHTENED ALERT AS RECOMMENDATIONS FROM THE CDC AND OTHER PUBLIC HEALTH OFFICIALS EVOLVE TO ADDRESS THE LATEST DEVELOPMENTS. WE ARE IN FREQUENT COMMUNICATION WITH THE KENDAL CORPORATION TO LEVERAGE RESOURCES AND KENDAL AT OBERLIN STAFF MEET DAILY TO PROACTIVELY STRATEGIZE AND PLAN FOR POTENTIAL SCENARIOS. OUR CLINICIANS ARE WORKING WITH LOCAL AND STATE HEALTH DEPARTMENTS TO FOLLOW THEIR GUIDELINES TO MITIGATE THE SPREAD AND IMPACT OF THE VIRUS.MARKETING AND COMMUNICATIONS-RECOGNIZING THE CHALLENGES OF MARKETING UNDER THE CURRENT CIRCUMSTANCES, THE MARKETING PROGRAM IS ADDING TO ITS DIGITAL STRATEGY IN ORDER TO MAINTAIN OCCUPANCY LEVELS.-ADDITIONAL RESOURCES HAVE BEEN PUT IN PLACE TO MAXIMIZE CONNECTIONS WITH WAITLIST AND PROSPECTIVE RESIDENTS VIA TELEPHONE, MAIL, EMAIL, AND VIRTUAL CONTACTS USING FACETIME, ZOOM, WEBEX AND SIMILAR VIDEOTELEPHONY TECHNOLOGIES.-DIGITAL EVENTS HAVE BEEN IMPLEMENTED FOR PROSPECTIVE RESIDENTS RELATED TO GENERAL KNOWLEDGE OF KENDAL AT OBERLIN AND THE FINANCIAL CONSIDERATIONS OF A LIFE PLAN COMMUNITY.-REGULAR UPDATES ON SOCIAL MEDIA SITES WITH VIDEOS, INSPIRATIONAL QUOTES AND ARTICLES, INCLUDING RESIDENTS AND PROSPECTS, TO ENGAGE WITH THE EXTERNAL COMMUNITY.-CREATION OF INFORMATIONAL VIDEOS, INCLUDING TOURS OF AVAILABLE APARTMENTS, RESIDENT TESTIMONIALS AND RESIDENT AND STAFF BIOS.-VIRTUAL SUPPORT GROUPS FOR HEALTH CENTER RESIDENCES' FAMILY MEMBERS, COORDINATED WITH SOCIAL WORKERS, ALLOWING FAMILY MEMBERS TO ASK QUESTIONS AND STAY CONNECTED WITH KENDAL AT OBERLIN.FINANCE-TO RECOVER SOME OF THE ADDITIONAL EXPENSES OF COVID-19, KENDAL AT OBERLIN HAS APPLIED FOR APPROPRIATE GRANTS AND LOANS FROM GOVERNMENT AND OTHER SOURCES.-IN COLLABORATION WITH OTHER ORGANIZATIONS IN THE KENDAL SYSTEM, WE HAVE ENGAGED IN GROUP PURCHASING FOR SUPPLIES AND OTHER PURCHASES TO PROVIDE APPROPRIATE LEVELS OF SERVICE TO OUR RESIDENTS AND A SAFE ENVIRONMENT FOR OUR STAFF.-IN 2022, KENDAL AT OBERLIN'S RATING WAS AFFIRMED BY THE FITCH RATING AGENCY AND RECEIVED AN A+ WITH A STABLE OUTLOOK.FOR INFORMATION ABOUT COVID-19 IN OUR GEOGRAPHIC AREA, PLEASE REFER TO:OHIO DEPARTMENT OF HEALTH AT HTTPS://CORONAVIRUS.OHIO.GOV/WPS/PORTAL/GOV/COVID-19 ANDTHE LORAIN COUNTY PUBLIC HEALTH AT HTTPS://WWW.LORAINCOUNTYHEALTH.COM/CORONAVIRUS. FOR KENDAL AT OBERLIN UPDATES, PLEASE REFER TO KAO.KENDAL.ORG/NEWS. | Desc |
| Total Program Service Expenses | $18,628,633 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | 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 | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | 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 | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| 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 | 0 | 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 | 63 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 302 | 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 | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| 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 | OH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANN O'MALLEY CFO | PersonNm |
| Phone | 4407750094 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 KENDAL DRIVE | AddressLine1Txt |
| City | OBERLIN | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44074 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (26 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 | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| VILLARREAL JOAN | ||||||||
| CHAIR | 3.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| STECKER DOMINIQUE | ||||||||
| VICE CHAIR | 3.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BENJAMIN BARB | ||||||||
| SECRETARY | 3.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SOUTHWORTH JACK | ||||||||
| TREASURER | 3.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| CHUANG WUU-SHUNG | ||||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DERSTINE ANDRIA | ||||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MANDEREN BETSY | ||||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MCIVER ANNETTE | ||||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MONCHEIN ROBERT | ||||||||
| BOARD MEMBER | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| MOORE SCOTT | ||||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| OLIN GARY | ||||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| RILEY MARIANNE | ||||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| SCHULTZ LIZ | ||||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| STORER DAN | ||||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| STYER DAN | ||||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| SUTHERLAND TRACY | ||||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| TOMPOS GRACE | ||||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| VERHOSKE CARMEN | ||||||||
| BOARD MEMBER | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| THOMAS BARBARA | ||||||||
| CHIEF EXEUCTIVE OFFICER | 50.00 | 5.00 | Yes (X) | $330,059 | $0 | $29,913 | ||
| O'MALLEY ANN | ||||||||
| CHIEF FINANCIAL OFFICER | 50.00 | 5.00 | Yes (X) | $209,291 | $0 | $14,574 | ||
| TERRELL STACY | ||||||||
| CHIEF HEALTH SERVICES OFFICER | 50.00 | 3.00 | Yes (X) | $142,299 | $0 | $35,336 | ||
| MERLENO TONI | ||||||||
| DIRECTOR OF HR & OPER. SER | 50.00 | 0.00 | $128,154 | $0 | $17,086 | Yes (X) | ||
| PETSAS CHRYSTN | ||||||||
| NURSE PRACTITIONER | 50.00 | 0.00 | $113,751 | $0 | $33,184 | Yes (X) | ||
| ZEHE GREGORY | ||||||||
| DIRECTOR OF HOSPITALITY SERVICES | 50.00 | 0.00 | $111,292 | $0 | $25,326 | Yes (X) | ||
| CARRION REYNALDO | ||||||||
| DIRECTOR OF FACILITY SERVICES | 50.00 | 0.00 | $112,381 | $0 | $16,320 | Yes (X) | ||
| STEWART BETH | ||||||||
| DIRECTOR OF CLINICAL SERVICES | 50.00 | 0.00 | $109,667 | $0 | $23,614 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,256,894 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $195,353 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| PULLIN PAINTING & REMODELING | |||||
| 766 SHADYLAWN DRIVE | AMHERST | OH | 44001 | PAINTING CONTRACTOR | $309,142 |
| WALLACE MANAGEMENT CORP | |||||
| PO BOX 69268 | BALTIMORE | MD | 21264 | THERAPY PROVIDER | $246,503 |
| ROCKWOOD FLOORING LLC | |||||
| 12077 LEAVITT ROAD | OBERLIN | OH | 44074 | FLOORING COMPANY | $144,098 |
| MAXIM HEALTHCARE SERVICES INC | |||||
| 12558 COLLECTIONS CTR DR | CHICAGO | IL | 60693 | MEDICAL STAFFING CO | $114,274 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $133,484 | RelatedOrganizationsAmt |
| Government Grants | $33,500 | GovernmentGrantsAmt |
| All Other Contributions | $945,896 | AllOtherContributionsAmt |
| Total Contributions | $1,112,880 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RESIDENT SERVICE FEES | 623990 | $14,081,363 | $14,081,363 |
| AMORTIZATION OF DEFERRED FEES | 623990 | $4,225,164 | $4,225,164 |
| HEALTH CENTER FEES | 623990 | $3,701,770 | $3,701,770 |
| OTHER REVENUE | 623990 | $150,779 | $150,779 |
| EARLY LEARNING CENTER | 623990 | $91,845 | $91,845 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $22,250,921 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,662,623 | TotalRevenueColumnAmt |
| Exclusion | $1,662,623 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $938 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $938 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $938 | TotalRevenueColumnAmt |
| Exclusion | $938 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,663,440 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $132,328 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,663,440 | SecuritiesAmt |
| Other | -$132,328 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,531,112 | TotalRevenueColumnAmt |
| Exclusion | $2,531,112 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,558,474 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $22,250,921 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,194,673 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,000 | TotalAmt |
| Program Services | $100,000 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $212,648 | TotalAmt |
| Program Services | $212,648 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $761,472 | TotalAmt |
| Management And General | $761,472 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,880,998 | TotalAmt |
| Program Services | $6,935,278 | ProgramServicesAmt |
| Management And General | $945,720 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $488,969 | TotalAmt |
| Program Services | $430,293 | ProgramServicesAmt |
| Management And General | $58,676 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,762,235 | TotalAmt |
| Program Services | $1,550,767 | ProgramServicesAmt |
| Management And General | $211,468 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $600,288 | TotalAmt |
| Program Services | $474,228 | ProgramServicesAmt |
| Management And General | $126,060 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,697 | TotalAmt |
| Management And General | $95,697 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,980 | TotalAmt |
| Management And General | $54,980 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,898 | TotalAmt |
| Fundraising | $9,898 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $198,510 | TotalAmt |
| Management And General | $198,510 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $449,466 | TotalAmt |
| Program Services | $379,574 | ProgramServicesAmt |
| Management And General | $69,892 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $311,068 | TotalAmt |
| Program Services | $258,186 | ProgramServicesAmt |
| Management And General | $52,882 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,188 | TotalAmt |
| Program Services | $89,796 | ProgramServicesAmt |
| Management And General | $18,392 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $408,234 | TotalAmt |
| Program Services | $338,834 | ProgramServicesAmt |
| Management And General | $69,400 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,953,008 | TotalAmt |
| Program Services | $1,913,948 | ProgramServicesAmt |
| Management And General | $39,060 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,473 | TotalAmt |
| Program Services | $26,816 | ProgramServicesAmt |
| Management And General | $3,657 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,665 | TotalAmt |
| Program Services | $22,585 | ProgramServicesAmt |
| Management And General | $3,080 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $355,246 | TotalAmt |
| Management And General | $355,246 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $653,210 | TotalAmt |
| Management And General | $653,210 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,978,505 | TotalAmt |
| Program Services | $2,868,778 | ProgramServicesAmt |
| Management And General | $109,727 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,012 | TotalAmt |
| Program Services | $73,012 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FOOD AND DINING | $1,223,870 | $1,223,870 | |
| MAINTENANCE AND REPAIR | $968,775 | $949,400 | $19,375 |
| MEDICAL SUPPLIES | $659,125 | $659,125 | |
| OTHER EXPENSES | $162,923 | $121,495 | $41,428 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,526,463 | TotalAmt |
| Program Services | $18,628,633 | ProgramServicesAmt |
| Management And General | $3,887,932 | ManagementAndGeneralAmt |
| Fundraising | $9,898 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $868,476 | BOYAmt |
| EOY | $809,473 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,870,310 | BOYAmt |
| EOY | $606,899 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,500 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,742,670 | BOYAmt |
| EOY | $1,655,192 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $187,002 | BOYAmt |
| EOY | $231,022 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $314,957 | BOYAmt |
| EOY | $233,115 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $98,699,180 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $45,487,761 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,723,366 | BOYAmt |
| EOY | $53,211,419 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,031,381 | BOYAmt |
| EOY | $60,608,752 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $427,918 | BOYAmt |
| EOY | $1,044,272 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,167,102 | BOYAmt |
| EOY | $1,393,713 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $128,343,682 | BOYAmt |
| EOY | $119,793,857 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,898,983 | BOYAmt |
| EOY | $2,166,065 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,431,351 | BOYAmt |
| EOY | $46,518,374 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,888,770 | BOYAmt |
| EOY | $15,168,919 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $572,500 | BOYAmt |
| EOY | $674,130 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,791,604 | BOYAmt |
| EOY | $64,527,488 | 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 | $56,216,038 | BOYAmt |
| EOY | $48,535,933 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,336,040 | BOYAmt |
| EOY | $6,730,436 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,552,078 | BOYAmt |
| EOY | $55,266,369 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $128,343,682 | BOYAmt |
| EOY | $119,793,857 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $5,032,011 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$12,864,016 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $546,296 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| 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) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $845,474 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $215,171 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,575,058 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $841,951 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,112,880 | CurrentTaxYearAmt |
| Total | $4,590,534 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,098,410 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $20,464,853 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,562,702 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $23,748,008 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,250,921 | CurrentTaxYearAmt |
| Total | $108,124,894 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,943,884 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $20,680,024 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $23,137,760 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $24,589,959 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $23,363,801 | CurrentTaxYearAmt |
| Total | $112,715,428 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $170,817 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $139,403 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,193,693 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $336,649 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $907,217 | CurrentTaxYearAmt |
| Total | $2,747,779 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $170,817 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $139,403 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,193,693 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $336,649 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $907,217 | CurrentTaxYearAmt |
| Total | $2,747,779 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $109,967,649 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,385,420 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,416,078 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,156,306 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,446,131 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,663,561 | CurrentTaxYearAmt |
| Total | $7,067,496 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,385,420 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,416,078 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,156,306 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,446,131 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,663,561 | CurrentTaxYearAmt |
| Total | $7,067,496 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,329,304 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,096,102 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $24,294,066 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,036,090 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $25,027,362 | CurrentTaxYearAmt |
| Total | $119,782,924 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.91810 | PublicSupportCY509Pct |
| Public Support PY509 | 0.91420 | PublicSupportPY509Pct |
| Investment Income CY | 0.05900 | InvestmentIncomeCYPct |
| Investment Income PY | 0.05700 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,322,295 | BeginningYearBalanceAmt |
| Contributions | $2,775 | ContributionsAmt |
| Investment Earnings Or Losses | -$263,384 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $9,669 | OtherExpendituresAmt |
| End Year Balance | $1,052,017 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,131,577 | BeginningYearBalanceAmt |
| Contributions | $37,665 | ContributionsAmt |
| Investment Earnings Or Losses | $162,710 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $9,657 | OtherExpendituresAmt |
| End Year Balance | $1,322,295 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $491,944 | BeginningYearBalanceAmt |
| Contributions | $504,913 | ContributionsAmt |
| Investment Earnings Or Losses | $138,922 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $4,202 | OtherExpendituresAmt |
| End Year Balance | $1,131,577 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $402,676 | BeginningYearBalanceAmt |
| Contributions | $18,969 | ContributionsAmt |
| Investment Earnings Or Losses | $70,299 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $491,944 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $355,382 | BeginningYearBalanceAmt |
| Contributions | $65,885 | ContributionsAmt |
| Investment Earnings Or Losses | -$17,971 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $620 | OtherExpendituresAmt |
| End Year Balance | $402,676 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.14000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.86000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,928,801 | OtherCostOrOtherBasisAmt |
| Book Value | $1,928,801 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $85,154,557 | OtherCostOrOtherBasisAmt |
| Depreciation | $39,984,309 | DepreciationAmt |
| Book Value | $45,170,248 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,615,822 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,503,452 | DepreciationAmt |
| Book Value | $6,112,370 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $53,211,419 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| ANNUITY OBLIGATIONS | $463,157 |
| DEPOSITS FROM PROSPECTIVE RESIDENTS | $179,000 |
| DUE TO AFFILIATE | $31,973 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $674,130 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $14,829,596 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$12,864,016 | NetUnrealizedGainsInvstAmt |
| Recoveries Prior Year Grants | -$33,600 | RecoveriesPriorYearGrantsAmt |
| Other Revenue | $367,248 | OtherRevenueAmt |
| Revenue Not Reported | -$12,530,368 | RevenueNotReportedAmt |
| Revenue Subtotal | $27,359,964 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $198,510 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $198,510 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $27,558,474 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $22,115,305 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | -$212,648 | OtherExpensesIncludedAmt |
| Expenses Not Reported | -$212,648 | ExpensesNotReportedAmt |
| Expenses Subtotal | $22,327,953 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $198,510 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $198,510 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $22,526,463 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE PURPOSE OF THIS ENDOWMENT FUND IS TO PROVIDE SUBSIDY FOR THE RESIDENTS OF KENDAL AT OBERLIN WHO ARE NOT ABLE TO CONTINUE TO PAY THEIR MONTHLY FEE AS WELL AS TO FUND TRAINING FOR STAFF AND OTHER SPECIAL PURPOSE NEEDS. |
| PART X, LINE 2: | THE COMMUNITY HAS BEEN GRANTED EXEMPT STATUS RELATIVE TO FEDERAL AND STATE CORPORATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE CODES. THE COMMUNITY FOLLOWS THE GUIDANCE IN THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS, IF ANY. THE GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE GUIDANCE FURTHER PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE APPLICATION OF THIS STANDARD HAS NO IMPACT ON THE COMMUNITY'S FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN VALUE OF CHARITABLE REMAINDER UNITRUSTS -152,524. CHANGE IN VALUE OF ANNUITY OBLIGATIONS -160,574. CHANGE IN VALUE OF INTEREST RATE SWAP AGREEMENT 892,994. RESIDENT ASSISTANCE GRANTS -212,648. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RESIDENT ASSISTANCE GRANTS -212,648. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KENDAL NORTHERN OHIO | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 KENDAL DRIVE | AddressLine1Txt |
| City | OBERLIN | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44074 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 200547957 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $0 | CashGrantAmt |
| Non Cash Assistance | $100,000 | NonCashAssistanceAmt |
| Purpose Of Grant | SUPPORT OF SPECIAL MEMBERSHIP AGREEMENT AND OTHER KNO OUTREACH INITIATIVES | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | RESIDENT FINANCIAL SUPPORT | GrantTypeTxt |
| Recipient | 10 | RecipientCnt |
| Non Cash Assistance | $212,648 | NonCashAssistanceAmt |
| Valuation Method Used | N/A | ValuationMethodUsedDesc |
| Non Cash Assistance | THE PRIMARY PURPOSE OF THE RESIDENT ASSISTANCE FUND IS TO PROVIDE FINANCIAL SUPPORT FOR THOSE RESIDENTS WHO ARE UNABLE TO PAY THEIR KENDAL MONTHLY FEE OR OTHER FINANCIAL NEEDS THAT MAY OCCUR. THE RESIDENT ASSISTANCE FUND WAS ESTABLISHED TO PROVIDE MONTHLY FEE ASSISTANCE ON GRANT NEEDS TO RESIDENTS WHO HAVE OUTLIVED THEIR RESOURCES AND ARE EXPERIENCING FINANCIAL DIFFICULTIES THROUGH NO FAULT OF THEIR OWN. | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | KENDAL AT OBERLIN IS ABLE TO ENSURE THE PROPER USE OF THE SUPPORT TO KENDAL NORTHERN OHIO THROUGH THEIR HISTORIC AND CONTINUING CLOSE RELATIONSHIP, WHICH INCLUDES, BUT IS NOT LIMITED TO SOME OVERLAPPING BOARD MEMBERS. THE RESIDENT FINANCIAL SUPPORT IS VETTED PRIOR TO THEIR RELEASE TO ENSURE PROPER USE OF THE FUNDS FOR THEIR INTENDED PURPOSE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (3 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| THOMAS BARBARA | ||||||||||||||
| CHIEF EXEUCTIVE OFFICER | $319,736 | $0 | $10,323 | $0 | $0 | $0 | $19,784 | $0 | $10,129 | $0 | $359,972 | $0 | $0 | $0 |
| O'MALLEY ANN | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $207,241 | $0 | $2,050 | $0 | $0 | $0 | $13,188 | $0 | $1,386 | $0 | $223,865 | $0 | $0 | $0 |
| TERRELL STACY | ||||||||||||||
| CHIEF HEALTH SERVICES OFFICER | $140,149 | $0 | $2,150 | $0 | $0 | $0 | $9,285 | $0 | $26,051 | $0 | $177,635 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 7 | FormAndLineReferenceDesc |
| Explanation | BONUSES ARE PAID OUT BASED ON PERFORMANCE EVALUATIONS, OVERALL FINANCIAL STATUS OF THE ORGANIZATION, AND SPECIFIC GOALS ACHIEVED BY EACH EMPLOYEE DURING THE YEAR. THE AMOUNT OF THE FINANCIAL REWARD IS EVALUATED AND DETERMINED BY THE BOARD, WHO ALSO UTILIZES COMPARABILITY DATA TO ENSURE OVERALL COMPENSATION IS REASONABLE WHEN COMPARED TO SIMILAR POSITIONS AS SIMILAR ORGANIZATIONS IN THE SAME GEOGRAPHIC REGION. THE FOLLOWING INDIVIDUALS LISTED ON FORM 990, PART VII, SECTION A RECEIVED A BONUS, THE BONUS WAS INCLUDED IN THEIR 2022 W-2 AND IS INCLUDED ON SCHEDULE J, PART II, COLUMN B(II) WHEN APPLICABLE: BARBARA THOMAS $10,323 ANN O'MALLEY $2,050 STACY TERRELL $2,150 TONI MERLENO $2,150 CHRYSTN PETSAS $2,301 GREGORY ZEHE $2,300 REYNALDO CARRION $2,000 BETH STEWART $900 | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|
| LORAIN COUNTY PORT AUTHORITY | |||||||
| A | 300131427 | 2018-07-17 | $5,675,000 | CURRENT REFUNDING OF 2013 SERIES B BONDS | 0 | 0 | 0 |
| LORAIN COUNTY PORT AUTHORITY | |||||||
| B | 300131427 | 2021-07-29 | $13,825,000 | REFINANCE THE 2013A BONDS TO LOWER THE COST OF CAPITAL | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt |
|---|---|---|---|---|---|---|---|---|---|
| A | $1,142,658 | $5,675,000 | $5,675,000 | 2018 | Yes (1) | 0 | Yes (1) | Yes (1) | |
| B | $1,860,000 | $13,825,000 | $13,513,167 | 2021 | Yes (1) | 0 | Yes (1) | Yes (1) | $311,833 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) | ||
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05000 | 0.05000 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd | Term Of HedgeTermOfHedgePct | Superintegrated HedgeSuperintegratedHedgeInd | Hedge TerminatedHedgeTerminatedInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| (no name) | ||||||||||||
| A | 0 | 0 | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | Yes (1) | |||
| HUNTINGTON BANK | ||||||||||||
| B | 0 | 0 | 0 | Yes (1) | Yes (1) | Yes (1) | 0 | 0 | Yes (1) | 9.500000000000 | 0 | 0 |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | DATE REBATE COMPUTATION PERFORMED | FormAndLineReferenceDesc |
| Explanation | ISSUER NAME: LORAIN COUNTY PORT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 05/09/2018 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD CONSIST OF THE EXECUTIVE AND ALL STANDING COMMITTEES. EACH COMMITTEE IS REQUIRED TO PROVIDE THEIR CONTEMPORANEOUS MINUTES TO THE BOARD OF DIRECTORS AS PART OF THE BOARD'S CONSENT AGENDA. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE KENDAL CORPORATION, A 501(C)(3) PUBLIC CHARITY, IS CONSIDERED THE SOLE MEMBER BASED ON THE INTERNAL REVENUE SERVICE DEFINITION OF MEMBER. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE SELECTION OF ANY MEMBER OF THE BOARD OF DIRECTORS MUST BE APPROVED BY THE KENDAL CORPORATION. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE BOARD MUST SEEK AND OBTAIN APPROVAL FROM THE KENDAL CORPORATION PRIOR TO UNDERTAKING ANY OF THE FOLLOWING: (1) ANY CHANGE IN CORPORATE PURPOSES; (2) INCURRING OF INDEBTEDNESS WITH A PRINCIPAL AMOUNT OVER A SPECIFIED AMOUNT; (3) THE MANNER IN WHICH THE CORPORATION USES THE NAME "KENDAL" (4) ANY MATERIAL CHANGE IN THE CONTRACTS WITH RESIDENTS/MEMBERS; (5) PURCHASE, SALE, LEASE, ENCUMBRANCE OR OTHER DISPOSITION OF ANY REAL ESTATE OR IMPROVEMENTS OVER A SPECIFIED VALUE; (6) DISSOLUTION, DIVISION, OR ACQUISITION BY OR OF ANOTHER ENTITY; AND (7) CERTAIN AMENDMENT TO THE ARTICLES OF INCORPORATION AND/OR BYLAWS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE GOVERNANCE COMMITTEE HAS INSTRUCTED THE CHAIR OF THE BOARD AND THE TREASURER TO COMPLETE A DETAILED REVIEW AND APPROVAL OF THE FORM 990 PRIOR TO SUBMITTING TO THE FULL BOARD OF DIRECTORS. AFTER THIS DETAIL REVIEW, A DRAFT FORM 990 IS DISTRIBUTED TO KENDAL AT OBERLIN'S BOARD OF DIRECTORS FOR REVIEW AND COMMENT PRIOR TO THE COMPLETION OF THE FINAL ELECTRONIC FILING OF THE FORM 990. |
| FORM 990, PART VI, SECTION B, LINE 12C | ON AN ANNUAL BASIS, THE BOARD OF DIRECTORS AND KEY STAFF (MANAGEMENT AND SUPERVISORS) OF THE ORGANIZATION COMPLETE A CONFLICT OF INTEREST STATEMENT. THIS INFORMATION IS SUMMARIZED AND REVIEWED BY THE BOARD OF DIRECTORS FOR AWARENESS. THE BOARD OF DIRECTORS DETERMINES IF A POTENTIAL CONFLICT IS AN ACTUAL CONFLICT. ALL KNOWN CONFLICTS ARE EVALUATED AGAIN IF THEY RELATE TO A SPECIFIC TRANSACTION THAT IS BEING CONSIDERED. IF A CONFLICT WERE TO ARISE, THE PERSON WHO HAS THE CONFLICT WOULD NOT BE INVOLVED WITH THE DISCUSSIONS OR DECISION MAKING PROCESS. THE GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS RECEIVES AND REVIEWS A SUMMARY OF THE COMPLETED CONFLICT OF INTEREST DISCLOSURES. AT EACH BOARD MEETING THE BOARD CHAIR REMINDS EVERYONE TO CONSIDER ANY POTENTIAL CONFLICTS OF INTEREST AND ABSTAIN FROM THAT PARTICULAR DECISION MAKING PROCESS IF A CONFLICT IS PRESENT. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE CHIEF EXECUTIVE OFFICER'S COMPENSATION IS ESTABLISHED BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS UTILIZES INDEPENDENT SALARY SURVEYS FROM THE NATIONAL INDUSTRY ASSOCIATION, THE STATE INDUSTRY ASSOCIATION AND A LOCAL SALARY SURVEY. ADDITIONAL INFORMATION AND SUPPORT IS ALSO OBTAINED FROM THE KENDAL CORPORATION. THIS INFORMATION IS REVIEWED WITH THE CHAIR OF THE BOARD ON AN ANNUAL BASIS. THIS PROCESS WAS LAST COMPLETED IN 2022. COMPENSATION OF OTHER OFFICERS ALSO UTILIZES INDEPENDENT SALARY SURVEYS FROM NATIONAL, STATE AND LOCAL SOURCES, IN CONJUNCTION WITH THE OVERALL PERFORMANCE REVIEW OF THE EMPLOYEE. THIS INFORMATION IS REVIEWED WITH THE CHAIR OF THE BOARD ON AN ANNUAL BASIS. THIS PROCESS WAS LAST COMPLETED IN 2022. |
| FORM 990, PART VI, SECTION C, LINE 19 | KENDAL AT OBERLIN MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE ANNUAL DISCLOSURE STATEMENT INCLUDES THE AUDITED FINANCIAL STATEMENTS AND RELATED FOOTNOTES. THIS IS PROVIDED TO THE CURRENT RESIDENTS OF KENDAL AT OBERLIN, THE PRIORITY WAIT LIST MEMBERS OF KENDAL AT OBERLIN AND ANY REQUEST OBTAINED THROUGHOUT THE YEAR. |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF CHARITABLE REMAINDER UNITRUSTS -152,524. CHANGE IN VALUE OF ANNUITY OBLIGATIONS -160,574. CHANGE IN VALUE OF INTEREST RATE SWAP AGREEMENT 892,994. REPAYMENT OF PRIOR PERIOD GRANT EXPENSES -33,600. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (17 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| THE KENDAL CORPORATION | |||||||||||
| 591 COLLABORATION WAY SUITE 603 | NEWARK | DE | 19017 | 232688382 | SUPPORTING ORGANIZATION THAT PROVIDES MANAGEMENT SUPPORT AND SERVICES | PA | 501(C)(3) | LINE 12C, III-FI | N/A | 0 | |
| KENDAL AGING | |||||||||||
| 300 PAGE STREET | SAN FRANCISCO | CA | 94102 | 823361136 | PROVIDE SUPPORTING SERVICES IN THE OPERATION OF KENDAL AT SONOMA | CA | 501(C)(3) | LINE 12B, II | 0 | THE KENDAL CORPORATION | |
| KENDAL CHARITABLE FUNDS | |||||||||||
| 591 COLLABORATION WAY SUITE 603 | NEWARK | DE | 19017 | 232626425 | MANAGE CHARITABLE CONTRIBUTIONS | PA | 501(C)(3) | LINE 12B, II OR LINE | 0 | THE KENDAL CORPORATION | |
| KENDAL NEW YORK | |||||||||||
| 1010 KENDAL WAY | SLEEPY HOLLOW | NY | 10591 | 061656576 | PROVIDE SUPPORTING SERVICES IN OPERATION OF KENDAL ON HUDSON AND ITHACA | NY | 501(C)(3) | LINE 12A, I | 0 | THE KENDAL CORPORATION | |
| BARCLAY FRIENDS | |||||||||||
| 700 N FRANKLIN STREET | WEST CHESTER | PA | 19380 | 232088476 | OPERATE A CONTINUING CARE RETIREMENT COMMUNITY | PA | 501(C)(3) | LINE 10 | N/A | 0 | |
| CHANDLER HALL HEALTH SERVICES INC | |||||||||||
| 99 BARCLAY STREET | NEWTOWN | PA | 18940 | 232365124 | OPERATE A CONTINUING CARE RETIREMENT COMMUNITY | PA | 501(C)(3) | LINE 10 | N/A | 0 | |
| COLLINGTON EPISCOPAL LIFECARE COMMUNITY INC | |||||||||||
| 10450 LOTTSFORD ROAD | MITCHELLVILLE | MD | 20721 | 521281156 | OPERATE A CONTINUING CARE RETIREMENT COMMUNITY | MD | 501(C)(3) | LINE 10 | N/A | 0 | |
| KENDAL AT HANOVER | |||||||||||
| 80 LYME ROAD | HANOVER | NH | 03755 | 020519490 | OPERATE A CONTINUING CARE RETIREMENT COMMUNITY | NH | 501(C)(3) | LINE 10 | N/A | 0 | |
| KENDAL AT HOME | |||||||||||
| 27519 DETROIT ROAD | WESTLAKE | OH | 44145 | 200548053 | OPERATE A CONTINUING CARE RETIREMENT COMMUNITY WITHOUT WALLS | OH | 501(C)(3) | LINE 10 | N/A | 0 | |
| KENDAL AT ITHACA | |||||||||||
| 2230 NORTH TRIPHAMMER ROAD | ITHACA | NY | 14850 | 521787487 | OPERATE A CONTINUING CARE RETIREMENT COMMUNITY | NY | 501(C)(3) | LINE 10 | N/A | 0 | |
| KENDAL AT SONOMA | |||||||||||
| 300 PAGE STREET | SAN FRANCISCO | CA | 94102 | 814896082 | OPERATE A CONTINUING CARE RETIREMENT COMMUNITY | CA | 501(C)(3) | LINE 10 | N/A | 0 | |
| KENDAL ON HUDSON | |||||||||||
| 1010 KENDAL WAY | SLEEPY HOLLOW | NY | 10591 | 133971396 | OPERATE A CONTINUING CARE RETIREMENT COMMUNITY | NY | 501(C)(3) | LINE 10 | N/A | 0 | |
| KENDAL-CROSSLANDS COMMUNITIES | |||||||||||
| 1107 E BALTIMORE PIKE | KENNETT SQUARE | PA | 19348 | 231906212 | OPERATE A CONTINUING CARE RETIREMENT COMMUNITY | PA | 501(C)(3) | LINE 10 | N/A | 0 | |
| LEXINGTON RETIREMENT COMMUNITY INC | |||||||||||
| 160 KENDAL DRIVE | LEXINGTON | VA | 24450 | 541795871 | OPERATE A CONTINUING CARE RETIREMENT COMMUNITY | VA | 501(C)(3) | LINE 10 | N/A | 0 | |
| THE ADMIRAL AT THE LAKE | |||||||||||
| 929 WEST FOSTER AVENUE | CHICAGO | IL | 60640 | 362171730 | OPERATE A CONTINUING CARE RETIREMENT COMMUNITY | IL | 501(C)(3) | LINE 10 | N/A | 0 | |
| THE LATHROP COMMUNITIES INC | |||||||||||
| 100 BASSETT BROOK DRIVE | EASTHAMPTON | MA | 01027 | 042996627 | OPERATES A 55 & OVER COMMUNITY | MA | 501(C)(3) | LINE 10 | N/A | 0 | |
| KENDAL NORTHERN OHIO | |||||||||||
| 600 KENDAL DRIVE | OBERLIN | OH | 44074 | 200547957 | SUPPORTING ORGANIZATION FOR KENDAL AT OBERLIN AND KENDAL COMMUNITY OUTREACH | OH | 501(C)(3) | LINE 12C, III-FI | Yes (1) | KENDAL AT OBERLIN | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | 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 | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| KENDAL NORTHERN OHIO | ||
| B | $100,000 | CASH VALUE |
| KENDAL NORTHERN OHIO | ||
| D | $650,000 | BOOK VALUE |
| KENDAL NORTHERN OHIO | ||
| D | $1,265,097 | BOOK VALUE |