2017-10-26T07:31:39-05:00 2016-12-31 410746749 CLIFTONLARSONALLEN LLP 610 W GERMANTOWN PIKE STE 400 PLYMOUTH MEETING PA 19462 990 2016-01-01 232688382 THE KENDAL CORPORATION KEND 6103351200 1107 EAST BALTIMORE PIKE KENNETT SQUARE PA 193482366 SEAN KELLY CEO 6103351200 2017-10-23 1 BERNADETTE O'TOOLE CPA P00229258 2156433900 2016 2022-09-23 18:48:47Z SEAN KELLY 1107 EAST BALTIMORE PIKE KENNETT SQUARE PA 193482366 26479495 0 X WWW.KENDAL.ORG X 1992 PA DEVELOP, SUPPORT AND LEAD A SYSTEM OF COMMUNITIES AND SERVICES FOR OLDER PERSONS. 21 21 53 21 0 0 923343 942689 18760771 23557987 198085 133275 0 0 19882199 24633951 0 0 0 0 7557593 7273340 0 0 326546 12147270 16298148 19704863 23571488 177336 1062463 24820988 26835446 32568510 32972360 -7747522 -6136914 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 0 0 16850924 23084573 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. 1477292 473414 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. 18328216 1 0 0 0 0 0 0 0 1 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 27 0 1 53 1 0 0 0 0 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NY X X SEAN KELLY CEO 6103351241 1107 EAST BALTIMORE PIKE KENNETT SQUARE PA 193480100 JOAN COUNTRYMAN BOARD CHAIR 1.50 0.50 X X 0 0 0 SUSAN S TEMPLE BOARD VICE CHAIR 1.50 0.50 X X 0 0 0 THOMAS GIBIAN BOARD TREASURER 1.50 0.50 X X 0 0 0 J HARRY HAMMOND BOARD SECRETARY 1.50 0.50 X X 0 0 0 CAROLYN AINSLIE BOARD MEMBER 1.50 0.50 X 0 0 0 KEN ALDRIDGE BOARD MEMBER 1.50 0.50 X 0 0 0 LOUIS P BARBARIN BOARD MEMBER 1.50 0.50 X 0 0 0 WILLIAM BENSON BOARD MEMBER 1.50 0.50 X 0 0 0 HAROLD CRAFT BOARD MEMBER 1.50 0.50 X 0 0 0 PORTER DAWSON BOARD MEMBER 1.50 0.50 X 0 0 0 ANNETHA HALL BOARD MEMBER 1.50 0.25 X 0 0 0 ED HANIN BOARD MEMBER 1.50 0.25 X 0 0 0 RAMONA KIRWAN BOARD MEMBER 1.50 0.25 X 0 0 0 ROBERT LIPPINCOTT BOARD MEMBER 1.50 0.25 X 0 0 0 PATRICIA MACPHERSON BOARD MEMBER 1.50 0.25 X 0 0 0 RICHARD MELECKI BOARD MEMBER 1.50 0.25 X 0 0 0 GEORGE MESIRES BOARD MEMBER 1.50 0.25 X 0 0 0 ANNE PAGE BOARD MEMBER 1.50 0.25 X 0 0 0 MARILYN RICHARDS BOARD MEMBER 1.50 0.25 X 0 0 0 RICHARD SCHRAMM BOARD MEMBER 1.50 0.25 X 0 0 0 JOSEPH VOLK BOARD MEMBER 1.50 0.25 X 0 0 0 SEAN M KELLY PRESIDENT & CEO 50.00 5.00 X 553455 0 113149 JOHN DIFFEY PRESIDENT THROUGH 12/31/15 (RET. 6/30/16) 34.00 6.00 X 109166 0 26711 AMY HARRISON CHIEF FINANCIAL OFFICER 50.00 5.00 X 91733 0 14331 JUDITH V BRAUN DIRECTOR FOR AFFILIATE SERVICES 50.00 5.00 X 342899 0 60301 WANDA D WHITTED-SMITH DIRECTOR FOR HUMAN RESOURCES 50.00 5.00 X 250187 0 48497 STEPHEN G BAILEY PROJECT DIRECTOR 40.00 0.00 X 196254 0 38304 MARGARET A SINNOTT DIRECTOR FOR HEALTH SERVICES 40.00 0.00 X 189877 0 39451 BEVERLY GROVE DIRECTOR FOR PHILANTHROPY 40.00 0.00 X 157161 0 32543 DAVID JONES PROJECT DIRECTOR 40.00 0.00 X 167321 0 44286 NORA E ADELMANN DIRECTOR FOR PLANNING & ADMIN. 40.00 0.00 X 171402 0 34686 2229455 0 452259 16 0 1 0 CORE BTS INC PO BOX 774419 4419 SOLUTIONS CENTE CHICAGO IL 606774004 COMPUTER CONSULTING 572736 THE ULTIMATE SOFTWARE GROUP INC PO BOX 930953 ATLANTA GA 311930953 PAYROLL PROCESSING 429245 TOWERS WATSON DELAWARE INC 28025 NETWORK PLACE CHICAGO IL 606731280 ACTUARIAL CONSULTING 286600 AV POWELL & ASSOCIATES LLC 1791 WOODCLIFFE TERRACE NE ATLANTA GA 303244955 ACTUARIAL CONSULTING 238966 TRILOGY CONSTRUCTION MANAGEMENT 4 LEAR DRIVE OTTSVILLE PA 18942 CONSTRUCTION PROJECT MANAGEMENT 167112 5 942689 942689 SELF-INSURANCE PREMIUMS FROM AFFI 525100 10671572 10671572 SYSTEM FEE FROM AFFILIATES 623000 9112789 9112789 DEVELOPMENT FEE FROM AFFILIATES 900099 3042504 3042504 OUTREACH PROGRAMS 623000 473164 473164 RESERVE FEE FROM AFFILIATES 900099 257958 257958 23557987 283698 283698 1695121 1845544 -150423 -150423 -150423 24633951 23557987 0 133275 1610429 1191910 371130 47389 3810718 2790151 868780 151787 462263 375142 77256 9865 1075679 831729 215625 28325 314251 254126 53317 6808 31371 5287 22039 4045 121156 69068 52088 22252 22252 1562825 1252355 268847 41623 260416 187305 60774 12337 172822 172822 469619 410734 44492 14393 194334 169755 18426 6153 113627 113627 277404 277404 9179662 6929002 2250660 UNCOLLECTIBLE 3714501 3714501 DUES, LICENSES, FEES 99314 74156 21999 3159 OVERHEAD ALLOCATIONS 55040 55040 STAFF RECRUIT/EDUCATION 23805 17955 5188 662 23571488 18328216 4916726 326546 430546 1290802 1779484 1476371 895058 749757 578169 597398 38523 68012 5214917 3765510 1309585 1449407 9308947 9478230 10480676 11725469 24820988 26835446 6302412 6809669 1522420 1522420 4000000 4000000 20743678 20640271 32568510 32972360 X -8296289 -6685681 548767 548767 -7747522 -6136914 24820988 26835446 X 1062463 444776 103368 X 0 1 X 1 0 X X 13 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 13 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 X 1 1 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. 0 1 X 1689968 855823 834145 3524949 2909687 615262 1449407 RECEIVABLES FROM AFFILIATES 7614032 ASSETS LIMITED AS TO USE 3489197 OTHER ASSETS 622240 11725469 PENSION LIABILITY 20640271 20640271 X 25182095 444776 103368 548144 24633951 0 24633951 23571487 0 23571487 0 23571487 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. X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 SEAN M KELLY PRESIDENT & CEO 540189 0 13000 0 266 0 83018 0 30131 0 666604 0 0 0 JUDITH V BRAUN DIRECTOR FOR AFFILIATE SERVICES 333134 0 8592 0 1173 0 51435 0 8866 0 403200 0 0 0 WANDA D WHITTED-SMITH DIRECTOR FOR HUMAN RESOURCES 242318 0 6696 0 1173 0 37528 0 10969 0 298684 0 0 0 STEPHEN G BAILEY PROJECT DIRECTOR 184882 0 10608 0 764 0 29438 0 8866 0 234558 0 0 0 MARGARET A SINNOTT DIRECTOR FOR HEALTH SERVICES 183102 0 5602 0 1173 0 28482 0 10969 0 229328 0 0 0 BEVERLY GROVE DIRECTOR FOR PHILANTHROPY 151041 0 5017 0 1103 0 23574 0 8969 0 189704 0 0 0 DAVID JONES PROJECT DIRECTOR 158423 0 7725 0 1173 0 25098 0 19188 0 211607 0 0 0 NORA E ADELMANN DIRECTOR FOR PLANNING & ADMIN. 164951 0 5278 0 1173 0 25710 0 8976 0 206088 0 0 0 PART I, LINE 1A NEW EMPLOYEE, AMY HARRISON, COMPENSATED WITH $12,000 HOUSING ALLOWANCE DUE TO OUT OF STATE PERMANENT RESIDENCE. 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. KENDAL OUTREACH LLC 1107 EAST BALTIMORE PIKE KENNETT SQUARE PA 19438 200372308 PROVIDE SERVICES, EDUCATION, AND RESEARCH IN THE FIELD OF AGING PA 1416103 1414303 THE KENDAL CORPORATION 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 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 1 0 0 0 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 KENDAL NEW YORK L 1556484 INTERCOMPANY BILLING KENDAL OUTREACH D 4954354 INTERCOMPANY BILLING