2016-11-15T11:59:12-06:00 2015-12-31 HW&CO 23240 Chagrin Blvd Suite 700 Cleveland OH 441225450 990 2015-01-01 311657346 Kendal at Granville % KENDAL AT GRANVILLE KEND 7403210400 2158 Columbus Road Granville OH 430231242 DOUGLAS P HELMAN Executive Director 7403210400 2016-11-15 true Anthony S LaNasa CPA P01049857 2168311200 2016-11-01 2015 2017-02-10 21:41:12Z DOUGLAS P HELMAN 2158 COLUMBUS ROAD GRANVILLE OH 43023 14019106 false X kag.kendal.org X 1999 OH A CCRC supporting its residents to their fullest potential by providing opportunities for growth, security, high quality innovative services and sound fiscal management. 15 15 217 15 0 80314 111436 12175443 13426746 183914 239764 0 0 12439671 13777946 0 0 0 0 4696607 4853075 0 0 21665 9508692 9581192 14205299 14434267 -1765628 -656321 60164398 62897350 69268475 73053938 -9104077 -10156588 TO BUILD COMMUNITY WITH VALUES THAT RESPECT AND ENRICH THE PHYSICAL, MENTAL AND SPIRITUAL WELL-BEING OF THOSE WHO LIVE, WORK AND SERVE AT KENDAL AT GRANVILLE. false false 11624417 13426746 A continuing care retirement community whose environment supports each resident to live to his or her full potential believing that retirement and growing older can bring new opportunities for growth, and seeks to provide security, peace of mind, high quality innovative services, and sound fiscal management for each resident's lifetime. Kendal at Granville has fulfilled its mission by providing care and services to 164 resident contract holders. Kendal at Granville has a lifetime obligation of care to its contract holders including charity care in the event residents outlive their financial resources. In addition, Kendal at Granville served 190 persons as direct admissions to skilled nursing and also offers outpatient rehabilitation including physical, occupational and speech therapy to Kendal at Granville residents and residents of the greater community. Kendal at Granville is accredited by the Commission on Accreditation and Rehabilitation Facilities/The Continuing Care Accreditation Commission (CARF/CCAC) for a five year accreditation term through 2019. Kendal at Granville residents, staff and board continue to provide support to not-for profit organizations in Licking and Franklin counties through donations and volunteer hours. Kendal at Granville also provided $110,175 in subsidies to its residents during 2015. 11624417 true true false false false false false false true false true false false false true false true false false false false false false false false false false false false true true false false false false false false false false false false false false false false false true false false false true 74 0 true 217 true false false false false false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true true false OH X X X KENDAL AT GRANVILLE 7403210400 2158 COLUMBUS ROAD granville OH 43023 Sarah Reynolds SECRETARY 1.0 0.0 X X 0 0 0 JULIA HOUPT VICE PRESIDENT 1.0 0.0 X X 0 0 0 MIKE RAPP President 1.0 0.0 X X 0 0 0 James R Cooper trustee 1.0 0.0 X 0 0 0 Reed Browning trustee 1.0 0.0 X 0 0 0 Robert O'Neill trustee 1.0 0.0 X 0 0 0 Karen Chakoian Trustee 1.0 0.0 X 0 0 0 Seth Patton Treasurer 1.0 0.0 X X 0 0 0 MOLLY INGOLD TRUSTEE 1.0 0.0 X 0 0 0 Ruth Owen Trustee 1.0 0.0 X 0 0 0 Becky Skeen Trustee 1.0 0.0 X 0 0 0 Thomas Cummiskey Trustee 1.0 0.0 X 0 0 0 Thomas Gallant Trustee 1.0 0.0 X 0 0 0 Mary Paumier Trustee 1.0 0.0 X 0 0 0 Jessica Rettig Trustee 1.0 0.0 X 0 0 0 Douglas Helman Executive Director 40.0 0.0 X 154605 0 35168 Jennifer Bobak Finance Manager 40.0 0.0 X 111912 0 34010 266517 0 69178 2 false true false Aegis Therapies Inc PO Box 8103 FORT SMITH AR 72902 Therapy Services 112669 Central Ohio Geriatrics LLC PO Box 378 GRANVILLE OH 43023 Medical Support Serv 152200 The Kendal Corporation 1107 E Baltimore Pike KENNET SQUARE PA 19348 Contractor 965252 Breneman Painting Construction 31644 TR 72 FRAZEYSBURG OH 43822 Contractor 468351 HealthPro Rehabilitation 16600 Sprague Road Ste 365 MIDDLEBURG HEIGHTS OH 44130 Therapy Services 440365 5 111436 111436 RESIDENTIAL FEES 623000 10714897 10714897 AMORTIZATION OF ENTRY FEES 623000 2711849 2711849 13426746 240912 240912 0 0 0 0 0 240012 241160 -1148 -1148 -1148 0 0 0 0 13777946 13426746 239764 0 0 0 0 335695 335695 0 3434342 3348565 69367 16410 132625 131978 647 726089 707451 15171 3467 224324 203095 20234 995 0 28601 28601 50302 50302 0 0 0 730423 183122 547249 52 131406 131406 213657 121873 91784 189503 142127 47376 0 1374104 799093 575011 48681 38566 10103 12 0 20905 16710 4179 16 2026200 1811680 214520 0 2254173 2015517 238656 85301 76270 9031 CONTRACTED SERVICES 748938 632319 116597 22 DIETARY 609650 609650 MEDICAL SUPPLIES 243013 243013 MINOR EQUIPMENT 178225 34736 143489 648110 508652 139414 44 14434267 11624417 2788185 21665 454427 732810 9441527 12801431 0 0 805246 448898 0 0 0 0 0 0 82623 69700 76318 100496 59760460 13969942 46788680 45790518 0 0 0 0 0 0 2351529 2755576 164048 197921 60164398 62897350 1298399 2708607 0 0 22673700 23318793 19420000 39281794 4562 700 0 0 16495955 0 331192 16896 9044667 7727148 69268475 73053938 X -9545274 -10575164 441197 418576 0 0 -9104077 -10156588 60164398 62897350 X -656321 -278190 -118000 X false true X true false X 380657 225493 52646 80314 111436 850546 9090602 9059701 10617621 12175443 13426746 54370113 0 0 0 9471259 9285194 10670267 12255757 13538182 55220659 209225 217523 118692 222022 434876 1202338 2175999 1422740 4669270 3929042 2698444 14895495 2385224 1640263 4787962 4151064 3133320 16097833 39122826 183123 292061 199388 194234 240912 1109718 0 183123 292061 199388 194234 240912 1109718 0 0 9654382 9577255 10869655 12449991 13779094 56330377 0.69452 0.71570 0.01970 0.02286 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true 716497 716497 55383811 11720560 43663251 3553374 2249382 1303992 106778 106778 45790518 0 REFUNDABLE RESIDENT ENTRANCE FEE 7452848 DEPOSITS 274300 7727148 13381756 -278190 -118000 -396190 13777946 13777946 14434267 14434267 14434267 SCHEDULE D, PART XI, Line 2D Change in value of interest rate swap agreement $90,953 Impairment of Operating Rights to licensed beds ($208,953) --------- ($118,000) X X X false false false false false false false false false Douglas Helman Executive Director 154605 0 0 0 0 0 7914 0 27254 0 189773 0 0 0 A COUNTY OF LICKING OHIO 316400074 53166PAH6 2015-05-29 39270760 construction and refund issue false false false A 0 0 39270760 2701021 0 35070490 785415 0 0 0 0 0 2015 true false true true A false true false false 0.00397 0.00000 0.00397 false false false true A false true true false false false 0 false 0 false true A false Part II, line 6: The current refunding escrow was expended on the date of issuance of the series 2015 bonds, may 29, 2015. Part III, lines 4 and 5: The deminimis amount of private business use is a result of a lease with a physicians group and a lease with a beautician. FORM 990, PART VI, LINE 11B THE 990 IS COMPILED BY KENDAL'S TAX ACCOUNTANT IN COLLABORATION WITH THE FINANCE MANAGER. UPON COMPLETION OF THE 990, A COPY IS PROVIDED TO ALL MEMBERS OF THE FINANCE COMMITTEE FOR DISCUSSION AND REVIEW. CHANGES ARE MADE BASED UPON COMMITTEE RECOMMENDATIONS. A FINAL COPY OF THE 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD AND DISCUSSED AT THE BOARD MEETING. CHANGES ARE MADE BASED UPON BOARD RECOMMENDATIONS. FORM 990, PART VI, LINE 12C SENIOR STAFF MEMBERS SHALL SUBMIT A WRITTEN SURVEY FORM ANNUALLY, DISCLOSING HIS OR HER REAL, POTENTIAL OR PERCEIVED CONFLICTS OF INTEREST. ALL STAFF MEMBERS WILL RECEIVE AN EXPLANATION OF THE CONFLICTS OF INTEREST POLICY THROUGH THE ANNUAL CORPORATE COMPLIANCE TRAINING. ALL STAFF MEMBERS SHALL DISCLOSE ALL KNOWN, POTENTIAL OR POSSIBLE CONFLICTS OF INTEREST TO THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR SHALL DISCLOSE SUCH CONFLICTS INVOLVING HIMSELF/HERSELF TO THE BOARD OF DIRECTORS. THE BOARD ALONE MAY GRANT APPROVAL FOR EXCEPTIONS TO THIS POLICY. THE EXECUTIVE DIRECTOR REVIEWS BOARD DISCLOSURES ANNUALLY. ANY VIOLATIONS ARE DISCUSSED WITH THE EXECUTIVE COMMITTEE OF THE BOARD AND DEALT WITH ACCORDINGLY. EMPLOYEES ARE SUBJECT TO TERMINATION IF THEY HAVE VIOLATED THIS POLICY. FORM 990, PART VI, LINE 15A & 15B THE EXECUTIVE COMMITTEE OF THE BOARD SERVES AS THE COMPENSATION COMMITTEE TO DETERMINE ANNUAL PAY INCREASES FOR THE EXECUTIVE DIRECTOR. THE EXECUTIVE COMMITTEE GATHERS MARKET DATA FROM LIKE ORGANIZATIONS FOR LIKE POSITIONS AND USES THE DATA AS A FRAMEWORK FOR SETTING COMPENSATION RANGES. THE BOARD CHAIR REQUESTS FROM KENDAL CORPORATION'S (A RELATED PARTY) DIRECTOR FOR HUMAN RESOURCES THE RESULTS OF THE SALARY STUDY FOR THE EXECUTIVE DIRECTOR ROLE. THE BOARD CHAIR WILL CONSULT WITH THE PRESIDENT/CEO OF THE KENDAL CORPORATION AND/OR THE DIRECTOR FOR AFFILIATE SERVICES AND WILL BRING THE RESULTS OF THESE DISCUSSIONS TO THE COMPENSATION COMMITTEE DELIBERATIONS. ANNUAL INCREASES ARE BASED UPON ACHIEVEMENT OF MUTUALLY AGREED UPON GOALS, MARKET TRENDS IN COMPARABLE SITUATIONS, INCLUDING LABOR AND LIVING COSTS AND CONSIDERS EXPERIENCE AND SKILL IN POSITION. RECOMMENDATIONS FROM THE COMPENSATION COMMITTEE ARE BROUGHT TO THE BOARD FOR DISCUSSION AND DECISION. COMPENSATION FOR KEY EMPLOYEES IS DETERMINED BY THE EXECUTIVE DIRECTOR AND HUMAN RESOURCES MANAGER USING MARKET DATA FROM LIKE ORGANIZATIONS FOR LIKE POSITIONS. ANNUAL INCREASES ARE BASED UPON ACHIEVEMENT OF MUTUALLY AGREED UPON GOALS, MARKET TRENDS IN COMPARABLE SITUATIONS, INCLUDING LABOR AND LIVING COSTS AND CONSIDERS EXPERIENCE AND SKILL IN POSITION. ANNUAL INCREASES ARE SHARED WITH THE EXECUTIVE COMMITTEE. FORM 990, PART VI, LINE 19 The organization provides its governing documents, conflict of interest policy and financial statements upon request. COMMUNITY BENEFIT Kendal at Granville provided 364 hours totaling $17,065 of community benefit. Programs that were supported in 2015 included serving lunch at the Salvation Army Newark monthly, Kendal at Granville Resident Assistance and acting as representatives with the following organizations: Granville Rotary, Newark Rotary, Newark Kiwanis, Granville Fellowship, Robbins Hunter Museum, Leading Age Ohio Marketing and PR Committee, Licking Memorial Hospital Development Council and A Call to College. Form 990, Part XI, Line 9 Change in value of interest rate swap agreement $90,953 Impairment of Operating Rights to licensed beds ($208,953) ----------- ($118,000) THE KENDAL CORPORATION 1107 east baltimore pike kennett square PA 19348 232688382 management PA 501(C)(3) 11 NA false false false false false false false false false false false false false true false false false false false false