KENDAL CORPORATION: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- KENDAL CORPORATION (EIN 23-2688382)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-10-26
- IRS object ID
- 201702999349300900
- Schema version
- 2016v3.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-10-26T07:31:39-05:00 | ReturnTs |
| Tax Period End | 2016-12-31 | 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 | 610 W GERMANTOWN PIKE STE 400 | AddressLine1Txt |
| City | PLYMOUTH MEETING | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19462 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | 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 | 1107 EAST BALTIMORE PIKE | AddressLine1Txt |
| City | KENNETT SQUARE | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 193482366 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SEAN KELLY | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 6103351200 | PhoneNum |
| Signature | 2017-10-23 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BERNADETTE O'TOOLE CPA | PreparerPersonNm |
| PTIN | P00229258 | PTIN |
| Phone | 2156433900 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SEAN KELLY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1107 EAST BALTIMORE PIKE | AddressLine1Txt |
| City | KENNETT SQUARE | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 193482366 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $26,479,495 | 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 | DEVELOP, SUPPORT AND LEAD A SYSTEM OF COMMUNITIES AND SERVICES FOR OLDER PERSONS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 21 | VotingMembersIndependentCnt |
| Total Employee | 53 | TotalEmployeeCnt |
| Total Volunteers | 21 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $923,343 | PYContributionsGrantsAmt |
| CY Contributions Grants | $942,689 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $18,760,771 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $23,557,987 | CYProgramServiceRevenueAmt |
| PY Investment Income | $198,085 | PYInvestmentIncomeAmt |
| CY Investment Income | $133,275 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $19,882,199 | PYTotalRevenueAmt |
| CY Total Revenue | $24,633,951 | 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 | $7,557,593 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,273,340 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $326,546 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $12,147,270 | PYOtherExpensesAmt |
| CY Other Expenses | $16,298,148 | CYOtherExpensesAmt |
| PY Total Expenses | $19,704,863 | PYTotalExpensesAmt |
| CY Total Expenses | $23,571,488 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $177,336 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,062,463 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $24,820,988 | TotalAssetsBOYAmt |
| Total Assets EOY | $26,835,446 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $32,568,510 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $32,972,360 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$7,747,522 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$6,136,914 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO DEVELOP, SUPPORT, AND LEAD A SYSTEM OF COMMUNITIES AND SERVICES FOR OLDER PERSONS INTEGRATING QUAKER VALUES IN ITS WORK BY FOSTERING CONTINUED LEARNING, OUTREACH PROGRAMS IN THE FIELD OF AGING, AND A CULTURE OF GIVING | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $16,850,924 | ExpenseAmt |
| Revenue | $23,084,573 | 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 |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,477,292 | ExpenseAmt |
| Revenue | $473,414 | RevenueAmt |
| Desc | KENDAL OUTREACH, LLC, CONDUCTS EDUCATION AND TRAINING FOR ORGANIZATIONS WITHIN AND OUTSIDE THE KENDAL SYSTEM DESIGNED TO PROMOTE MODEL PRACTICES AND IMPROVE SERVICES FOR OLDER PEOPLE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $18,328,216 | 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 | Yes (1) | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 27 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 53 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 21 | 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 | NY | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEAN KELLY CEO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6103351241 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1107 EAST BALTIMORE PIKE | AddressLine1Txt |
| City | KENNETT SQUARE | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 193480100 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (31 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 |
|---|---|---|---|---|---|---|---|---|---|
| JOAN COUNTRYMAN | |||||||||
| BOARD CHAIR | 1.50 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| SUSAN S TEMPLE | |||||||||
| BOARD VICE CHAIR | 1.50 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| THOMAS GIBIAN | |||||||||
| BOARD TREASURER | 1.50 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| J HARRY HAMMOND | |||||||||
| BOARD SECRETARY | 1.50 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| CAROLYN AINSLIE | |||||||||
| BOARD MEMBER | 1.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| KEN ALDRIDGE | |||||||||
| BOARD MEMBER | 1.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| LOUIS P BARBARIN | |||||||||
| BOARD MEMBER | 1.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| WILLIAM BENSON | |||||||||
| BOARD MEMBER | 1.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| HAROLD CRAFT | |||||||||
| BOARD MEMBER | 1.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| PORTER DAWSON | |||||||||
| BOARD MEMBER | 1.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| ANNETHA HALL | |||||||||
| BOARD MEMBER | 1.50 | 0.25 | Yes (X) | $0 | $0 | $0 | |||
| ED HANIN | |||||||||
| BOARD MEMBER | 1.50 | 0.25 | Yes (X) | $0 | $0 | $0 | |||
| RAMONA KIRWAN | |||||||||
| BOARD MEMBER | 1.50 | 0.25 | Yes (X) | $0 | $0 | $0 | |||
| ROBERT LIPPINCOTT | |||||||||
| BOARD MEMBER | 1.50 | 0.25 | Yes (X) | $0 | $0 | $0 | |||
| PATRICIA MACPHERSON | |||||||||
| BOARD MEMBER | 1.50 | 0.25 | Yes (X) | $0 | $0 | $0 | |||
| RICHARD MELECKI | |||||||||
| BOARD MEMBER | 1.50 | 0.25 | Yes (X) | $0 | $0 | $0 | |||
| GEORGE MESIRES | |||||||||
| BOARD MEMBER | 1.50 | 0.25 | Yes (X) | $0 | $0 | $0 | |||
| ANNE PAGE | |||||||||
| BOARD MEMBER | 1.50 | 0.25 | Yes (X) | $0 | $0 | $0 | |||
| MARILYN RICHARDS | |||||||||
| BOARD MEMBER | 1.50 | 0.25 | Yes (X) | $0 | $0 | $0 | |||
| RICHARD SCHRAMM | |||||||||
| BOARD MEMBER | 1.50 | 0.25 | Yes (X) | $0 | $0 | $0 | |||
| JOSEPH VOLK | |||||||||
| BOARD MEMBER | 1.50 | 0.25 | Yes (X) | $0 | $0 | $0 | |||
| SEAN M KELLY | |||||||||
| PRESIDENT & CEO | 50.00 | 5.00 | Yes (X) | $553,455 | $0 | $113,149 | |||
| JOHN DIFFEY | |||||||||
| PRESIDENT THROUGH 12/31/15 (RET. 6/30/16) | 34.00 | 6.00 | Yes (X) | $109,166 | $0 | $26,711 | |||
| AMY HARRISON | |||||||||
| CHIEF FINANCIAL OFFICER | 50.00 | 5.00 | Yes (X) | $91,733 | $0 | $14,331 | |||
| JUDITH V BRAUN | |||||||||
| DIRECTOR FOR AFFILIATE SERVICES | 50.00 | 5.00 | $342,899 | $0 | $60,301 | Yes (X) | |||
| WANDA D WHITTED-SMITH | |||||||||
| DIRECTOR FOR HUMAN RESOURCES | 50.00 | 5.00 | $250,187 | $0 | $48,497 | Yes (X) | |||
| STEPHEN G BAILEY | |||||||||
| PROJECT DIRECTOR | 40.00 | 0.00 | $196,254 | $0 | $38,304 | Yes (X) | |||
| MARGARET A SINNOTT | |||||||||
| DIRECTOR FOR HEALTH SERVICES | 40.00 | 0.00 | $189,877 | $0 | $39,451 | Yes (X) | |||
| BEVERLY GROVE | |||||||||
| DIRECTOR FOR PHILANTHROPY | 40.00 | 0.00 | $157,161 | $0 | $32,543 | Yes (X) | |||
| DAVID JONES | |||||||||
| PROJECT DIRECTOR | 40.00 | 0.00 | $167,321 | $0 | $44,286 | Yes (X) | |||
| NORA E ADELMANN | |||||||||
| DIRECTOR FOR PLANNING & ADMIN. | 40.00 | 0.00 | $171,402 | $0 | $34,686 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,229,455 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $452,259 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 16 | 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 |
|---|---|---|---|---|---|
| CORE BTS INC | |||||
| PO BOX 774419 4419 SOLUTIONS CENTE | CHICAGO | IL | 606774004 | COMPUTER CONSULTING | $572,736 |
| THE ULTIMATE SOFTWARE GROUP INC | |||||
| PO BOX 930953 | ATLANTA | GA | 311930953 | PAYROLL PROCESSING | $429,245 |
| TOWERS WATSON DELAWARE INC | |||||
| 28025 NETWORK PLACE | CHICAGO | IL | 606731280 | ACTUARIAL CONSULTING | $286,600 |
| AV POWELL & ASSOCIATES LLC | |||||
| 1791 WOODCLIFFE TERRACE NE | ATLANTA | GA | 303244955 | ACTUARIAL CONSULTING | $238,966 |
| TRILOGY CONSTRUCTION MANAGEMENT | |||||
| 4 LEAR DRIVE | OTTSVILLE | PA | 18942 | CONSTRUCTION PROJECT MANAGEMENT | $167,112 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $942,689 | GovernmentGrantsAmt |
| Total Contributions | $942,689 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SELF-INSURANCE PREMIUMS FROM AFFI | 525100 | $10,671,572 | $10,671,572 |
| SYSTEM FEE FROM AFFILIATES | 623000 | $9,112,789 | $9,112,789 |
| DEVELOPMENT FEE FROM AFFILIATES | 900099 | $3,042,504 | $3,042,504 |
| OUTREACH PROGRAMS | 623000 | $473,164 | $473,164 |
| RESERVE FEE FROM AFFILIATES | 900099 | $257,958 | $257,958 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $23,557,987 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $283,698 | TotalRevenueColumnAmt |
| Exclusion | $283,698 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,695,121 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,845,544 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$150,423 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$150,423 | TotalRevenueColumnAmt |
| Exclusion | -$150,423 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,633,951 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $23,557,987 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $133,275 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,610,429 | TotalAmt |
| Program Services | $1,191,910 | ProgramServicesAmt |
| Management And General | $371,130 | ManagementAndGeneralAmt |
| Fundraising | $47,389 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,810,718 | TotalAmt |
| Program Services | $2,790,151 | ProgramServicesAmt |
| Management And General | $868,780 | ManagementAndGeneralAmt |
| Fundraising | $151,787 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $462,263 | TotalAmt |
| Program Services | $375,142 | ProgramServicesAmt |
| Management And General | $77,256 | ManagementAndGeneralAmt |
| Fundraising | $9,865 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,075,679 | TotalAmt |
| Program Services | $831,729 | ProgramServicesAmt |
| Management And General | $215,625 | ManagementAndGeneralAmt |
| Fundraising | $28,325 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $314,251 | TotalAmt |
| Program Services | $254,126 | ProgramServicesAmt |
| Management And General | $53,317 | ManagementAndGeneralAmt |
| Fundraising | $6,808 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,371 | TotalAmt |
| Program Services | $5,287 | ProgramServicesAmt |
| Management And General | $22,039 | ManagementAndGeneralAmt |
| Fundraising | $4,045 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $121,156 | TotalAmt |
| Program Services | $69,068 | ProgramServicesAmt |
| Management And General | $52,088 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,252 | TotalAmt |
| Management And General | $22,252 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,562,825 | TotalAmt |
| Program Services | $1,252,355 | ProgramServicesAmt |
| Management And General | $268,847 | ManagementAndGeneralAmt |
| Fundraising | $41,623 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $260,416 | TotalAmt |
| Program Services | $187,305 | ProgramServicesAmt |
| Management And General | $60,774 | ManagementAndGeneralAmt |
| Fundraising | $12,337 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172,822 | TotalAmt |
| Management And General | $172,822 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $469,619 | TotalAmt |
| Program Services | $410,734 | ProgramServicesAmt |
| Management And General | $44,492 | ManagementAndGeneralAmt |
| Fundraising | $14,393 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,334 | TotalAmt |
| Program Services | $169,755 | ProgramServicesAmt |
| Management And General | $18,426 | ManagementAndGeneralAmt |
| Fundraising | $6,153 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,627 | TotalAmt |
| Management And General | $113,627 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $277,404 | TotalAmt |
| Management And General | $277,404 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,179,662 | TotalAmt |
| Program Services | $6,929,002 | ProgramServicesAmt |
| Management And General | $2,250,660 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| UNCOLLECTIBLE | $3,714,501 | $3,714,501 | ||
| DUES, LICENSES, FEES | $99,314 | $74,156 | $21,999 | $3,159 |
| OVERHEAD ALLOCATIONS | $55,040 | $55,040 | ||
| STAFF RECRUIT/EDUCATION | $23,805 | $17,955 | $5,188 | $662 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,571,488 | TotalAmt |
| Program Services | $18,328,216 | ProgramServicesAmt |
| Management And General | $4,916,726 | ManagementAndGeneralAmt |
| Fundraising | $326,546 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $430,546 | BOYAmt |
| EOY | $1,290,802 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,779,484 | BOYAmt |
| EOY | $1,476,371 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $895,058 | BOYAmt |
| EOY | $749,757 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $578,169 | BOYAmt |
| EOY | $597,398 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,523 | BOYAmt |
| EOY | $68,012 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,214,917 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,765,510 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,309,585 | BOYAmt |
| EOY | $1,449,407 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,308,947 | BOYAmt |
| EOY | $9,478,230 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,480,676 | BOYAmt |
| EOY | $11,725,469 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,820,988 | BOYAmt |
| EOY | $26,835,446 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,302,412 | BOYAmt |
| EOY | $6,809,669 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,522,420 | BOYAmt |
| EOY | $1,522,420 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,000,000 | BOYAmt |
| EOY | $4,000,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,743,678 | BOYAmt |
| EOY | $20,640,271 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,568,510 | BOYAmt |
| EOY | $32,972,360 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$8,296,289 | BOYAmt |
| EOY | -$6,685,681 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $548,767 | BOYAmt |
| EOY | $548,767 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$7,747,522 | BOYAmt |
| EOY | -$6,136,914 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,820,988 | BOYAmt |
| EOY | $26,835,446 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,062,463 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $444,776 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $103,368 | 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 GRANVILLE | ||||
| 311657346 | 10 | 0 | $0 | $0 |
| KENDAL AT HOME | ||||
| 200548053 | 10 | 0 | $0 | $0 |
| THE LATHROP COMMUNITIES | ||||
| 042996627 | 10 | 0 | $0 | $0 |
| KENDAL NORTHERN OHIO | ||||
| 200547957 | 10 | 0 | $0 | $0 |
| THE ADMIRAL AT THE LAKE | ||||
| 362171730 | 10 | 0 | $0 | $0 |
| CHANDLER HALL HEALTH SERVICES | ||||
| 232365124 | 10 | 0 | $0 | $0 |
| COLLINGTON EPISCOPAL LIFE CARE COMMUNITY | ||||
| 522011248 | 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 | 0 | 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 | Yes (1) | 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 (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990: SCHEDULE A, SECTION A PART IV, 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, AND THEIR AFFILIATES AND SUBSIDIARIES WHO HAVE A HISTORIC AND CONTINUING RELATIONSHIP WITH ONE ANOTHER. |
| FORM 990: SCHEDULE A, 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 ORGANIZATION THEMSELVES. |
| SCHEDULE A, PAGE 5, SECTION E,LINE 2A | THE KENDAL CORPORATION PROVIDES ONGOING SUPPORT SERVICES TO AFFILIATED NONPROFIT ENTITIES THAT PROVIDE SERVICES TO THE AGING. THESE SERVICES GENERALLY CONSIST OF MANAGEMENT, INFORMATION TECHNOLOGY, DEVELOPMENT, MARKETING, LIQUIDITY SUPPORT, AND EMPLOYEE BENEFIT SERVICES THAT INCLUDE, BUT ARE NOT LIMITED TO, THE SPONSORSHIP OF A NONCONTRIBUTORY DEFINED BENEFIT PENSION PLAN, A 403(B) PLAN, AND A SELF-INSURED HEALTH PLAN. THE AMOUNT OF NONMONETARY AND ANY MONETARY SUPPORT FOR THE EXTENT OF THESE SERVICES IS SUBSTANTIAL AND IS NOT REASONABLY ALLOCABLE BETWEEN THE SUPPORTED ORGANIZATIONS. |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,689,968 | OtherCostOrOtherBasisAmt |
| Depreciation | $855,823 | DepreciationAmt |
| Book Value | $834,145 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,524,949 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,909,687 | DepreciationAmt |
| Book Value | $615,262 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,449,407 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| RECEIVABLES FROM AFFILIATES | $7,614,032 |
| ASSETS LIMITED AS TO USE | $3,489,197 |
| OTHER ASSETS | $622,240 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $11,725,469 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PENSION LIABILITY | Desc |
| Amt | $20,640,271 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $20,640,271 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $25,182,095 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $444,776 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $103,368 | OtherRevenueAmt |
| Revenue Not Reported | $548,144 | RevenueNotReportedAmt |
| Revenue Subtotal | $24,633,951 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $24,633,951 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $23,571,487 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $23,571,487 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $23,571,487 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | EFFECTIVE JANUARY 1, 2014, THE KENDAL CORPORATION ESTABLISHED A SELF-INSURED PLAN FOR HEALTHCARE COVERAGE FOR THE EMPLOYEES OF THE KENDAL CORPORATION AND THE EMPLOYEES OF PARTICIPATING KENDAL AFFILIATES (THE SELF-INSURED PLAN). THE KENDAL CORPORATION SERVES AS THE PLAN SPONSOR AND HAS ESTABLISHED OPERATIONAL GUIDELINES FOR THE SELF-INSURED PLAN AS WELL AS AN OVERSIGHT COMMITTEE WHICH INCLUDES REPRESENTATIVES FROM PARTICIPATING AFFILIATES. THE SELF-INSURED PLAN REQUIRES THE FUNDING OF AN INITIAL CASH AMOUNT FROM A PARTICIPATING AFFILIATE. THE SELF-INSURED PLAN RECEIVED INITIAL CONTRIBUTIONS OF $1,212,979 FROM AFFILIATES WHICH ARE LISTED AS DEPOSITS FROM AFFILIATES ON THE ORGANIZATION'S FINANCIAL STATEMENTS. |
| PART X, LINE 2: | THE KENDAL CORP, KENDAL CHARITABLE FUNDS, AND KENDAL NEW YORK ARE EXEMPT ORGANIZATIONS AS DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND ARE EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(A) OF THE CODE. THE KENDAL CORP, KENDAL CHARITABLE FUNDS, AND KENDAL NEW YORK FOLLOW 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 CORPORATION'S CONSOLIDATED FINANCIAL STATEMENTS. THE KENDAL CORP, KENDAL CHARITABLE FUNDS, AND KENDAL NEW YORK'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE CORPORATIONS ARE NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE THEIR TAX-EXEMPT STATUS. THE CORPORATIONS ARE NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN FUNDED STATUS OF DEFINED BENEFIT PENSION PLAN 103,368. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| 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 | 0 | 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| SEAN M KELLY | ||||||||||||||
| PRESIDENT & CEO | $540,189 | $0 | $13,000 | $0 | $266 | $0 | $83,018 | $0 | $30,131 | $0 | $666,604 | $0 | $0 | $0 |
| JUDITH V BRAUN | ||||||||||||||
| DIRECTOR FOR AFFILIATE SERVICES | $333,134 | $0 | $8,592 | $0 | $1,173 | $0 | $51,435 | $0 | $8,866 | $0 | $403,200 | $0 | $0 | $0 |
| WANDA D WHITTED-SMITH | ||||||||||||||
| DIRECTOR FOR HUMAN RESOURCES | $242,318 | $0 | $6,696 | $0 | $1,173 | $0 | $37,528 | $0 | $10,969 | $0 | $298,684 | $0 | $0 | $0 |
| STEPHEN G BAILEY | ||||||||||||||
| PROJECT DIRECTOR | $184,882 | $0 | $10,608 | $0 | $764 | $0 | $29,438 | $0 | $8,866 | $0 | $234,558 | $0 | $0 | $0 |
| MARGARET A SINNOTT | ||||||||||||||
| DIRECTOR FOR HEALTH SERVICES | $183,102 | $0 | $5,602 | $0 | $1,173 | $0 | $28,482 | $0 | $10,969 | $0 | $229,328 | $0 | $0 | $0 |
| BEVERLY GROVE | ||||||||||||||
| DIRECTOR FOR PHILANTHROPY | $151,041 | $0 | $5,017 | $0 | $1,103 | $0 | $23,574 | $0 | $8,969 | $0 | $189,704 | $0 | $0 | $0 |
| DAVID JONES | ||||||||||||||
| PROJECT DIRECTOR | $158,423 | $0 | $7,725 | $0 | $1,173 | $0 | $25,098 | $0 | $19,188 | $0 | $211,607 | $0 | $0 | $0 |
| NORA E ADELMANN | ||||||||||||||
| DIRECTOR FOR PLANNING & ADMIN. | $164,951 | $0 | $5,278 | $0 | $1,173 | $0 | $25,710 | $0 | $8,976 | $0 | $206,088 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | NEW EMPLOYEE, AMY HARRISON, COMPENSATED WITH $12,000 HOUSING ALLOWANCE DUE TO OUT OF STATE PERMANENT RESIDENCE. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE CFO & DIRECTOR OF POLICY, PLANNING & ADMINISTRATION REVIEW THE 990 PRIOR TO COMPLETION; UPON COMPLETION, THE 990 IS SENT TO THE BOARD FOR REVIEW AT THE NEAREST BOARD MEETING. UPON BOARD APPROVAL THE 990 IS THEN FILED. |
| 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 BOARD DEVELOPMENT COMMITTEE AND THE FULL BOARD. IF A CONFLICT AROSE IN BETWEEN COMPLETION OF THE STATEMENTS, THE INDIVIDUAL WOULD INFORM THE BOARD CHAIR OR CEO. THE STATEMENT FROM 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 SR VP, HUMAN RESOURCES RESEARCHES SALARY INFORMATION OF LIKE ORGANIZATIONS WITH SIMILAR REVENUE FROM THE LEADING AGE CHIEF EXECUTIVES OF MULTI-ORGANIZATIONS (CEMO) REPORT AND ECONOMIC RESEARCH INSTITUES (ERI). THIS INFORMATION IS SHARED CONFIDENTIALLY WITH THE MEMBERS OF THE COMPENSATION & BENEFITS COMMITTEE AND THE FULL BOARD ALONG WITH THE MOST RECENT SALARY AND BONUS DATA FOR THE CEO. THE DIRECTOR FOR HUMAN RESOURCES ALSO MEETS WITH THE COMMITTEE AND/OR BOARD IN EXECUTIVE SESSION TO ADDRESS ANY QUESTIONS OR CONCERNS. THE DIRECTOR FOR HUMAN RESOURCES IS THEN EXCUSED FROM THE MEETING. ONCE A DECISION IS REACHED, THE BOARD CHAIRPERSON NOTIFIES THE DIRECTOR FOR HUMAN RESOURCES OF THE NEW COMPENSATION FOR THE CEO. ADDITIONALLY, EVERY (5) YEARS KENDAL ENGAGES A CONSULTING FIRM TO CONDUCT A MORE IN-DEPTH COMPENSATION STUDY OF THE CEO AND OTHER KEY STAFF POSITIONS. THE CONSULTING FIRM WORKS DIRECTLY WITH BOARD AND PROVIDES THE STUDY DIRECTLY TO THE BOARD CHAIRPERSON. THE DIRECTOR FOR HUMAN RESOURCES PROVIDES THE CONSULTANT WITH ALL DATA REQUESTED. THE MOST RECENT STUDY WAS COMPLETED IN MARCH, 2015 BY RODEGHERO CONSULTING GROUP. |
| 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 103,368. |
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 | 1107 EAST BALTIMORE PIKE | AddressLine1Txt |
| City | KENNETT SQUARE | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19438 | 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 | $1,416,103 | TotalIncomeAmt |
| End Of Year Assets | $1,414,303 | 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 (2 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 |
|---|---|---|---|---|---|---|---|---|---|---|
| KENDAL CHARITABLE FUNDS | ||||||||||
| 1107 EAST BALTIMORE PIKE | KENNETT SQUARE | PA | 19348 | 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) |
| 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 | 0 | 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 | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| KENDAL NEW YORK | ||
| L | $1,556,484 | INTERCOMPANY BILLING |
| KENDAL OUTREACH | ||
| D | $4,954,354 | INTERCOMPANY BILLING |