2018-08-24T12:41:43-05:00 2017-12-31 410746749 CLIFTONLARSONALLEN LLP 610 W GERMANTOWN PIKE STE 400 PLYMOUTH MEETING PA 19462 990 2017-01-01 521787487 KENDAL AT ITHACAINC KEND 6072665300 2230 NORTH TRIPHAMMER ROAD ITHACA NY 14850 DANIEL GOVERNANTI EXECUTIVE DIRECTOR 6072665300 2018-08-20 1 SETH BRODY CPA P01586423 2156433900 2017 2022-09-23 18:48:47Z DANIEL GOVERNANTI 2230 NORTH TRIPHAMMER ROAD ITHACA NY 14850 33450829 0 X WWW.KAI.KENDAL.ORG X 1992 NY CONTINUING CARE RETIREMENT COMMUNITY SERVING OLDER ADULTS IN THE ITHACA COMMUNITY. 19 15 302 31 0 0 197795 44910 19422812 22089433 -1515949 1075257 135363 115879 18240021 23325479 43200 65150 0 0 10137837 10337684 0 0 0 10799915 12438558 20980952 22841392 -2740931 484087 105896466 109151923 98523601 101083383 7372865 8068540 X KENDAL AT ITHACA IS A NOT-FOR-PROFIT CONTINUING CARE RETIREMENTCOMMUNITY. OUR VISION IS TO BE A COMMUNITY WHOSE HALLMARKS ARE THEQUAKER VALUES OF RESPECT, CARE, AND TRUST. IN ADDITION WE STRIVE TO BEGOOD STEWARDS OF OUR RESOURCES AND ENVIRONMENT. OUR MISSION IS TOPROVIDE A MUTUALLY SUPPORTIVE ENVIRONMENT FOR RESIDENTS AND STAFF, ANDTO CONTRIBUTE TO THE GREATER ITHACA COMMUNITY. 0 0 18996072 65150 22089433 CONTINUING CARE RETIREMENT COMMUNITY: KENDAL AT ITHACA CONSISTS OF 236 INDEPENDENT LIVING UNITS, A COMMUNITY CENTER, AND A 84- BED HEALTH CENTER COMPOSED OF 36 ADULT HOME BEDS AND 48 NURSING HOME BEDS. KENDAL PROVIDES COMFORTABLE AND SAFE HOUSING FOR SENIORS, WHICH INCLUDES ASSISTED AND SKILLED NURSING ON CAMPUS IF AND WHEN NEEDED, AND ALSO IS COMMITTED TO CONTINUING THESE SERVICES EVEN IF A RESIDENT OUTLIVES HIS/HER ASSETS AND IS NO LONGER ABLE TO PAY THE MONTHLY FEE. KENDAL AT ITHACA IS COMMITTED TO FOSTERING WELL-BEING, SECURITY, AND FULFILLMENT IN LATER YEARS FOR THOSE IT SERVES AND FOR OLDER PEOPLE IN THE BROADER COMMUNITY. 18996072 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 50 0 302 1 0 0 0 0 0 0 0 0 0 0 X 19 15 0 0 1 0 0 0 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X GREGORY SOMMERS CHIEF FINANCIAL OFFICER 6072665300 223O NORTH TRIPHAMMER ROAD ITHACA NY 14850 HAROLD CRAFT BOARD CHAIR 4.00 X X 0 0 0 MARTHA ARMSTRONG BOARD VICE-CHAIR 2.00 X X 0 0 0 DAVID MCNIFF BOARD TREASURER-LEFT 4/1/17 2.00 X X 0 0 0 ELIZABETH EAST BOARD MEMBER AND TREASURER 2.00 X X 0 0 0 ARNON GREIF BOARD SECRETARY 2.00 X X 0 0 0 RUSSELL BOURNE BOARD MEMBER 2.00 X 0 0 0 DAVID CALL BOARD MEMBER 2.00 X 0 0 0 SUSAN DALE-HALL BOARD MEMBER 2.00 X 0 0 0 MARY PAT DOLAN BOARD MEMBER 2.00 X 0 0 0 GEORGE FERRARI JR BOARD MEMBER 2.00 X 0 0 0 BRADLEY GRAINGER BOARD MEMBER-LEFT 4/1/17 2.00 X 0 0 0 JOHN GUTENBERGER BOARD MEMBER 2.00 X 0 0 0 RICHARD MCDANIEL BOARD MEMBER 2.00 X 0 0 0 ANDREW MILLER BOARD MEMBER 2.00 X 0 0 0 SUSAN MURPHY BOARD MEMBER 2.00 X 0 0 0 MARY OPPERMAN BOARD MEMBER 2.00 X 0 0 0 DEBRA RAUPERS BOARD MEMBER 2.00 X 0 0 0 ANDREW SIMKIN BOARD MEMBER 2.00 X 0 0 0 BRYAN WARREN BOARD MEMBER 2.00 X 0 0 0 ALENE WYATT BOARD MEMBER 2.00 X 0 0 0 PAULA YOUNGER BOARD MEMBER 2.00 X 0 0 0 DANIEL GOVERNANTI EXECUTIVE DIRECTOR 40.00 X 159578 0 32241 GREGORY SOMMERS CHIEF FINANCIAL OFFICER 40.00 X 109988 0 38267 RAMONA GONZALES HEALTH SERVICES ADMINISTRA 40.00 X 119011 0 16046 388577 0 86554 3 0 1 0 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 DINING MANAGEMENT 1241657 A & S BLACKTOP PAVING LLC 249 POLLARD HILL ROAD JOHNSON CITY NY 13790 PAVING 393858 HEALTHPRO HERITAGE 536 OLD HOWELL ROAD GREENVILLE SC 29615 PHYSICAL & OPERATIONAL THERAPY 340364 HIGH STANDARD CONSTRUCTION INC PO BOX 62 TRUMANSBURG NY 14886 PAINTING & UNIT REFURBISHMENTS 257083 OMNICARE INC DEPT 781668 PO BOX 78000 DETROIT MI 48278 PHARMACY CONSULTANT & PROVIDER 248179 9 44910 44910 RESIDENT CARE FEES 623990 12356480 12356480 ENTRY FEES EARNED 623990 5061354 5061354 HEALTH CENTER FEES 623990 3307191 3307191 PER DIEM FEES 623990 747804 747804 MEDICARE AND MEDICAID PAYMENTS 623990 616604 616604 22089433 931884 931884 10268723 10125350 143373 143373 143373 CAFETERIA 623000 83319 83319 32560 32560 115879 23325479 22089433 0 1191136 20000 20000 45150 45150 340074 340074 7479904 6713454 766450 423787 375827 47960 1532813 1380280 152533 561106 489540 71566 927657 260709 666948 31476 31476 52270 52270 87250 87250 798178 658964 139214 97499 97499 375154 204109 171045 237501 237501 2224027 2116588 107439 51675 22006 29669 19864 15726 4138 2031104 1868616 162488 3518881 3237371 281510 148764 11995 136769 FOOD SERVICES 917505 917505 MEDICAL EXPENSE 407058 407058 LOSS ON DISPOSAL OF ASS 207353 207353 305342 251174 54168 22841392 18996072 3845320 0 833 733 3731130 4864838 1330622 1998857 79106 79207 2946273 2839528 95528582 36534496 59645056 58994086 35257191 37074037 2906255 3300637 105896466 109151923 3225788 1368333 48947187 53369164 44079001 44192892 1311989 1193563 959636 959431 98523601 101083383 X 5599653 6282119 1773212 1786421 7372865 8068540 105896466 109151923 484087 211588 0 X X 0 1 X 1 0 X 458099 97107 73157 197795 44910 871068 17168135 16746166 17809865 19422812 22089433 93236411 17626234 16843273 17883022 19620607 22134343 94107479 2355446 2248256 2142703 2091409 1769757 10607571 2481728 2791232 3255970 8515498 3911803 20956231 4837174 5039488 5398673 10606907 5681560 31563802 62543677 742545 854522 927282 928102 931884 4384335 742545 854522 927282 928102 931884 4384335 127865 124969 194464 135363 115879 698540 18496644 17822764 19004768 20684072 23182106 99190354 0.63050 0.62570 0.04420 0.04580 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: CAFETERIA - 2013 AMOUNT: $ 104,844. 2014 AMOUNT: $ 96,988. 2015 AMOUNT: $ 111,170. 2016 AMOUNT: $ 90,067. 2017 AMOUNT: $ 83,319. MISCELLANEOUS - 2013 AMOUNT: $ 23,021. 2014 AMOUNT: $ 27,981. 2015 AMOUNT: $ 83,294. 2016 AMOUNT: $ 45,296. 2017 AMOUNT: $ 32,560. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 489816 950855 774171 666500 1 X 2572434 2572434 78904919 29870687 49034232 14051229 6663809 7387420 58994086 INTEREST PAYABLE 952694 DUE TO AFFILIATES 6737 959431 X 23404667 211588 -45150 166438 23238229 87250 87250 23325479 22501639 0 22501639 87250 252503 339753 22841392 PART IV, LINE 1B: KENDAL AT ITHACA RECEIVES REFUNDABLE DEPOSITS OF $1000 EACH FROM PROSPECTIVE RESIDENTS WHO WISH TO BE ON THE PRIORITY LIST FOR MOVE-INS. THESE DEPOSITS, AND INTEREST EARNED, REMAIN THE PROPERTY OF THE PROSPECTIVE RESIDENTS AND ARE MADE DIRECTLY TO A LOCAL BANK, WHERE THEY ARE HELD IN ESCROW UNTIL OCCUPANCY OR WITHDRAWAL. IN ADDITION, KENDAL SETS UP ESCROW ACCOUNTS FOR INDIVIDUALS WHO HAVE SIGNED A LIFECARE CONTRACT AND PAID A DEPOSIT ON THEIR UNIT BUT WHO HAVE NOT YET MOVED TO KENDAL. PART IV, LINE 2B: RESIDENTS PAY FEES TO THE ORGANIZATION PURSUANT TO ENTERING INTO A RESIDENCY CONTRACT. THESE FEES, NET OF THE PORTION THAT IS REFUNDABLE TO RESIDENTS, ARE RECORDED AS DEFERRED REVENUE FROM ENTRANCE FEES AND ARE AMORTIZED TO INCOME USING THE STRAIGHT-LINE METHOD OVER THE ESTIMATED REMAINING LIFE EXPECTANCY OF THE RESIDENCY OR COUPLE, ADJUSTED ANNUALLY. THE CURRENT PORTION OF REFUNDABLE ENTRANCE FEES AS OF DECEMBER 31, 2017 IS $125,044 AND THE LONG-TERM PORTION IS $1,068,519. PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(A) OF THE INTERNAL REVENUE 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 ORGANIZATIONS FINANCIAL STATEMENTS. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS OR OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. PART XI, LINE 2D - OTHER ADJUSTMENTS: GRANT AID -45,150. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANT AID 45,150. LOSS ON DISPOSAL OF ASSETS 207,353. 1 KENDAL CHARITABLE FUNDS 1107 EAST BALTIMORE PIKE KENNETT SQUARE PA 19348 232626425 501(C)(3) 5000 AFFILIATE-WIDE INITIATIVE FOR EMPLOYEE DEVELOPMENT BARCLAY FRIENDS 700 N FRANKLIN STREET WEST CHESTER PA 19380 232088476 501(C)(3) 15000 RELIEF FOR FIRE DAMAGE 2 0 FINANCIAL AID TO RESIDENTS TO HELP PAY FOR THEIR MONTHLY FEES 2 45150 N/A N/A PART I, LINE 2: THE GRANTS TYPICALLY GIVEN BY KENDAL AT ITHACA ARE FOR RESIDENT ASSISTANCE, SPECIFICALLY, TO HELP RESIDENTS PAY THEIR MONTHLY FEES. NO MONITORING IS REQUIRED. THE GRANTS ARE DIRECTLY APPLIED TO RESIDENTS' MONTHLY BILLS AND ACT TO DECREASE THE AMOUNT OWED BY THE RESIDENTS FOR THEIR MONTHLY FEES. IN ADDITION TO RESIDENT ASSISTANCE, KENDAL AT ITHACA ALSO PROVIDED ASSISTANCE TO BARCLAY FRIENDS DURING 2017 TO ASSIST IN RELIEF FOR FIRE DAMAGE TO THE FACILITY. ASSISTANCE WAS ALSO GIVEN TO KENDAL CHARITABLE FUNDS DURING 2017 AS PART OF THE AFFILIATE-WIDE INITIATIVE FOR EMPLOYEE DEVELOPMENT. KENDAL AT ITHACA'S CFO ANNUALLY REVIEWS THE FINANCIAL INFORMATION PROVIDED BY RESIDENTS AND AWARDS (OR RESCINDS) GRANTS BASED ON THAT INFORMATION. OTHER ASSISTANCE IS AWARDED ON AN AS NEEDED BASIS AND IS ALSO REVIEWED BY THE CFO. X X 0 0 0 0 0 0 0 0 0 DANIEL GOVERNANTI EXECUTIVE DIRECTOR 159578 0 0 0 0 0 5802 0 26439 0 191819 0 0 0 A TOMPKINS COUNTY DEVELOPMENT CORPORATION 272290745 2012-11-20 8853091 REFINANCE SERIES 2003 BONDS 0 0 0 B TOMPKINS COUNTY DEVELOPMENT CORPORATION 272290745 890090AM5 2014-12-31 33632496 REFINANCE SERIES 2000 AND 2003 BONDS 0 0 0 C TOMPKINS COUNTY DEVELOPMENT CORPORATION 272290745 890090AM5 2014-12-31 16000000 CONSTRUCTION PROJECTS 0 0 0 A 790000 8853091 537450 177062 8138579 2012 1 0 1 1 B 33632496 2682623 1428793 992650 16916329 10862871 749229 2017 1 0 1 1 C 8560000 13086758 86081 11205160 33399 1762118 2017 0 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 C 0 1 0 0 1 0 0 0 1 A 1 B 1 C 1 FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE OFFICERS OF THE CORPORATION AND OTHER TRUSTEES THAT MAY BE NAMED TO THE COMMITTEE BY THE CHAIR. THE EXECUTIVE COMMITTEE: (A) SHALL HAVE AND EXERCISE THE AUTHORITY OF THE BOARD OF TRUSTEES IN THE MANAGEMENT OF THE BUSINESS OF THE CORPORATION AND SHALL: (I) ACT AS AN ETHICS COMMITTEE WHEN NEEDED TO DEVELOP POLICIES AND GUIDELINES FOR HANDLING OF ETHICAL ISSUES AND REVIEW AND GIVE CONSULTATION INVOLVING ETHICAL DIFFICULTIES. (II) CONDUCT PERFORMANCE REVIEW OF THE CHIEF EXECUTIVE OFFICER. (III) MONITOR EFFECTIVENESS AND APPROVE INCENTIVE COMPENSATION OF EMPLOYEES UNDER INCENTIVE COMPENSATION PROGRAMS. (IV) REVIEW AND RECOMMEND TO THE BOARD CHANGES TO THE HUMAN RESOURCES POLICY AND BENEFIT PLANS OF THE CORPORATION. (V) SUCH OTHER DUTIES AND FUNCTIONS AS MAY BE ASSIGNED BY THE BOARD. (B) SHALL NOT HAVE ANY POWER OR THE AUTHORITY AS TO THE FOLLOWING: (I) THE FILLING OF VACANCIES IN THE BOARD OF TRUSTEES. (II) THE ADOPTION, AMENDMENT OR REPEAL OF (THE) BYLAWS OF THE CORPORATION. (III) THE AMENDMENT OR REPEAL OF ANY RESOLUTION OF THE BOARD. (IV) ACTION ON MATTERS ASSIGNED BY (THE) BYLAWS OR RESOLUTION OF THE BOARD OF TRUSTEES TO ANOTHER COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE UPDATED ON MAY 17, 2017 BY THE BOARD OF TRUSTEES. THERE WERE CHANGES MADE TO THE COMMITTEE STRUCTURES AND THE AUDIT FUNCTIONS REQUIRED BY THE NOT-FOR-PROFIT CORPORATION LAW. THE "QUALIFICATIONS" SECTION WAS REMOVED ON APRIL 19, 2017 BY KENDAL NEW YORK. FORM 990, PART VI, SECTION A, LINE 7B KENDAL AT ITHACA IS AFFILIATED WITH KENDAL NEW YORK THROUGH BYLAW REQUIREMENTS. KENDAL NEW YORK MUST APPROVE THE ELECTION OF BOARD MEMBERS OF KENDAL AT ITHACA AND ANY AMENDMENTS TO THE ARTICLES OF INCORPORATION OR SPECIFIC SECTIONS OF THE BYLAWS OF KENDAL AT ITHACA AS WELL AS THE INCURRENCE OF DEBT OF SPECIFIED VALUE; CHANGES IN CORPORATE PURPOSE; USE OF THE NAME KENDAL; THE SUBSTANCE OF RESIDENT CONTRACTS; AND THE PURCHASE, SALE, LEASE, OR OTHER DISPOSITION OF ANY REAL ESTATE OR IMPROVEMENTS THEREON OF A SPECIFIC VALUE; AND DISSOLUTION, MERGER WITH ANOTHER ENTITY, DIVISION, OR ACQUIRING CONTROL OF ANOTHER ENTITY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE REVIEWED BY THE AUDIT COMMITTEE OF THE BOARD IN AUGUST, AND THEN WILL BE DISTRIBUTED AND PRESENTED TO ALL BOARD MEMBERS FOR APPROVAL BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST IS DEFINED AS "EXCESS BENEFIT" TO THE DISQUALIFIED PERSON. EXCESS BENEFITS MAY ARISE FROM A TRANSACTION IN WHICH THE AMOUNT OF THE ECONOMIC BENEFIT PROVIDED BY KENDAL AT ITHACA TO OR FOR THE USE OF THE DISQUALIFIED PERSON EXCEEDS THE VALUE OF THE CONSIDERATION (INCLUDING THE PERFORMANCE OF SERVICES) RECEIVED BY KENDAL AT ITHACA FOR PROVIDING SUCH BENEFIT. ALL MEMBERS OF THE KENDAL AT ITHACA BOARD OF TRUSTEES AND STAFF ARE COVERED BY THIS POLICY. ANY PERSON WHO REASONABLY BELIEVES THEY MAY BE AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF AND THE MATERIAL FACTS OF THE NATURE OF HIS OR HER INTEREST TO THE TRUSTEES OR MEMBERS OF THE COMMITTEE CONSIDERING THE PROPOSED TRANSACTION. SUCH DISCLOSURE SHALL INCLUDE ANY RELEVANT AND MATERIAL FACTS KNOWN TO SUCH PERSON ABOUT THE TRANSACTION AND ALL FACTS RELATING TO THE REASON THAT SUCH PERSON MIGHT BE A DISQUALIFIED PERSON. WHEN A PERSON DISCLOSES THEY MAY BE A DISQUALIFIED PERSON, THE BODY TO WHICH THE DISCLOSURE IS MADE SHALL THEREUPON, BY MAJORITY VOTE (OTHER THAN THE PERSON WHO MADE THE DISCLOSURE), DETERMINE WHETHER THE PERSON IS A DISQUALIFIED PERSON OR IS A POTENTIALLY DISQUALIFIED PERSON. IF IT IS DETERMINED THAT SUCH PERSON IS A DISQUALIFIED PERSON, SUCH PERSON SHALL NOT VOTE ON, NOR USE HIS PERSONAL INFLUENCE ON, NOR PARTICIPATE IN THE DISCUSSIONS OR DELIBERATIONS WITH RESPECT TO SUCH CONTRACT OR OTHER TRANSACTION. SUCH PERSON MAY PRESENT FACTUAL INFORMATION OR RESPOND TO QUESTIONS AS MAY BE REQUIRED BY THE REMAINDER OF THE BOARD OR COMMITTEE. THE DISQUALIFIED PERSON SHALL WITHDRAW FROM THE MEETING UNTIL THE DISCUSSION OR DISCUSSIONS, INCLUDING ANY VOTES TAKEN, HAS BEEN COMPLETED. THE MINUTES OF THE MEETING SHALL REFLECT THE DISCLOSURE OF THE DISQUALIFIED PERSON AND HIS/HER WITHDRAWAL FROM THE MEETING. EACH TRUSTEE, DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH A PERSON HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND HAS DISCLOSED ALL KNOWN CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S COMPENSATION HAS BEEN DETERMINED BY THE BOARD IN CONSULTATION WITH THE PRESIDENT AND THE DIRECTOR OF HUMAN RESOURCES OF THE KENDAL CORPORATION. FROM TIME TO TIME THE KENDAL CORPORATION PROVIDES TO THE BOARD CHAIR AN UPDATED COMPARATIVE AND INDEPENDENT SURVEY ON COMPENSATION FOR EXECUTIVE DIRECTORS. THE BOARD CHAIR THEN REVIEWS THIS INFORMATION WITH THE EXECUTIVE COMMITTEE AND/OR THE BOARD. KENDAL AT ITHACA'S HUMAN RESOURCE DIRECTOR, CFO, AND EXECUTIVE DIRECTOR DETERMINE COMPENSATION FOR ALL OTHER EMPLOYEES BASED ON INDEPENDENT DATA SUCH AS SURVEYS, TAKING INTO ACCOUNT THOSE EMPLOYEES' POSITIONS AND RESPONSIBILITIES RELATIVE TO OTHER POSITIONS AT KENDAL AND IN THE MARKETPLACE. COMPENSATION INCREASES FOR THE EXECUTIVE DIRECTOR AND ALL OTHER STAFF ARE REVIEWED AND APPROVED AS PART OF THE ANNUAL BUDGET PROCESS. THE KENDAL AT ITHACA BOARD OF TRUSTEES HAS FINAL APPROVAL OF THE BUDGET AND ASSOCIATED COMPENSATION INCREASES. THIS PROCESS WAS LAST UNDERTAKEN IN OCTOBER 2017. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C IN 2017, THE BOARD OF TRUSTEES FORMED AN AUDIT COMMITTEE, WHICH IS ENTRUSTED WITH REVIEW AND APPROVAL OF THE ANNUAL AUDIT, AS WELL AS PRESENTING THE ANNUAL FORM 990 TO THE FULL BOARD FOR APPROVAL. FORMERLY, THE FINANCE COMMITTEE REVIEWED THE AUDIT AND 990 PRIOR TO PRESENTING THEM FOR BOARD APPROVAL. KENDAL AT OBERLIN 600 KENDAL DRIVE OBERLIN OH 44074 341567246 OPERATE CCRC OH 501C(3) LINE 10 N/A 0 KENDAL AT LEXINGTON 160 KENDAL DRIVE LEXINGTON VA 24450 541795871 OPERATE CCRC VA 501C(3) LINE 10 N/A 0 KENDAL AT HANOVER 80 LYME ROAD HANOVER NH 03755 020519490 OPERATE CCRC NH 501C(3) LINE 10 N/A 0 BARCLAY FRIENDS 700 N FRANKLIN STREET WEST CHESTER PA 19380 232088476 OPERATE SKILLED AND ASSISTED LIVING HOME PA 501C(3) LINE 10 N/A 0 THE KENDAL CORPORATION 1107 EAST BALTIMORE PIKE KENNETT SQUARE PA 19348 232688382 DEVELOP AND PROVIDE SUPPORT SERVICES FOR CCRCS PA 501C(3) LINE 12C, III-FI N/A 0 KENDAL CHARITABLE FUNDS 1107 EAST BALTIMORE PIKE KENNETT SQUARE PA 19348 232626425 MANAGE CHARITABLE CONTRIBUTIONS TO PRIMARILY BENEFIT AFFILIATES PA 501C(3) LINE 10 THE KENDAL CORPORATION 0 KENDAL NEW YORK 1010 KENDAL WAY SLEEPY HOLLOW NY 10591 061656576 PROVIDE SUPPORT SERVICES TO KENDAL CCRCS IN NY NY 501C(3) LINE 12C, III-FI THE KENDAL CORPORATION 0 KENDAL CROSSLANDS COMMUNITIES PO BOX 100 KENNETT SQUARE PA 19348 231906212 OPERATE CCRC PA 501C(3) LINE 10 N/A 0 KENDAL ON HUDSON 1010 KENDAL WAY SLEEPY HOLLOW NY 10591 133971396 OPERATE CCRC NY 501C(3) LINE 10 N/A 0 KENDAL AT GRANVILLE 2158 COLUMBUS ROAD GRANVILLE OH 43023 311657346 OPERATE CCRC OH 501C(3) LINE 10 N/A 0 THE LATHROP COMMUNITIES 100 BASSETT BROOK DRIVE EASTHAMPTON MA 01027 042996627 OPERATE OVER-55 COMMUNITY MA 501C(3) LINE 10 N/A 0 KENDAL AT HOME 26040 DETROIT ROAD SUITE 1 WESTLAKE OH 44145 200548053 OPERATE CONTINUING CARE AT HOME PROGRAM OH 501C(3) LINE 10 N/A 0 COLLINGTON 10450 LOTTSFORD ROAD MITCHELLVILLE MD 20721 521281156 OPERATE CCRC MD 501C(3) LINE 10 N/A 0 THE ADMIRAL AT THE LAKE 929 W FOSTER AVE CHICAGO IL 60640 362171730 OPERATE CCRC IL 501C(3) LINE 10 N/A 0 CHANDLER HALL HEALTH SERVICES 90 BARCLAY STREET NEWTOWN PA 18940 232365124 OPERATE CCRC PA 501C(3) LINE 10 N/A 0 KENDAL NORTHERN OHIO 200 ASBURY LANE ELYRIA OH 44135 200547957 OPERATE CCRC OH 501C(3) LINE 10 N/A 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0