2014-07-15T09:23:46-05:00 2013-12-31 410746749 CLIFTONLARSONALLEN LLP 610 WEST GERMANTOWN PIKE SUITE 400 PLYMOUTH MEETING PA 19462 990 2013-01-01 200547957 KENDAL NORTHERN OHIO KEND 4407750094 600 KENDAL DR OBERLIN OH 44074 ANN M O'MALLEY CHIEF FINANCIAL OFFICER 4407750094 2014-07-14 1 BERNADETTE O'TOOLE P00229258 2156433900 2013 2015-11-30 17:44:51Z BARBARA THOMAS 600 KENDAL DR OBERLIN OH 44074 690060 0 X WWW.KENDALNORTHERNOHIO.ORG X 2009 OH KENDAL NORTHERN OHIO WAS ESTABLISHED AS A SUPPORTING ORGANIZATION FOR KENDAL AT HOME, KENDAL AT OBERLIN, AND KENDAL COMMUNITY OUTREACH OF NORTHERN OHIO, LLC. IT IS AN ORGANIZATION IN SERVICE TO THE AGING POPULATION. KENDAL NORTHERN OHIO PROVIDES TO EACH OF THE AFFLIATE ENTITIES THE BENEFIT OF: OPERATIONAL SEPARATION AND FIDUCIARY PURITY; OPERATIONAL SYNERGY TO MAXIMIZE INDIVIDUAL AND CORPORATE SUCCESS; AND INNOVATION IN AREAS COMPLIMENTARY TO THE MISSIONS OF EACH. 9 9 22 15 0 0 173354 4166 601096 685890 83 4 0 0 774533 690060 0 0 0 0 358339 409260 0 0 0 257226 352634 615565 761894 158968 -71834 208605 144159 180120 187508 28485 -43349 X KENDAL NORTHERN OHIO WAS ESTABLISHED AS A SUPPORTING ORGANIZATION FOR KENDAL AT HOME, KENDAL AT OBERLIN, AND KENDAL COMMUNITY OUTREACH OF NORTHERN OHIO, LLC. KENDAL AT HOME, KENDAL AT OBERLIN, AND KENDAL COMMUNITY OUTREACH OF NORTHERN OHIO, LLC. ARE 501(C)(3) ORGANIZATIONS IN SERVICE TO THE AGING POPULATION. 0 0 478712 685890 IN 2009, KENDAL NORTHERN OHIO ESTABLISHED A SINGLE MEMBER LLC, KENDAL COMMUNITY OUTREACH OF NORTHERN OHIO (DOING BUSINESS AS SENIOR INDEPENDENCE) TO PROVIDE HOME HEALTH CARE SERVICES AND PERSONAL CARE SERVICES TO SENIORS LIVING IN LORAIN AND CUYAHOGA COUNTIES. 478712 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 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 0 0 0 1 10 0 22 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X KENDAL AT OBERLIN 4407750094 600 KENDAL DRIVE OBERLIN OH 44074 ANETZBERGER GEORGIA BOARD MEMBER 2.00 0.00 X 0 0 0 HELM ANNEMARIE SECRETARY 2.00 0.00 X X 0 0 0 HIGHTOWER JOHN BOARD MEMBER 2.00 0.00 X 0 0 0 HOFFMAN MICHAEL VICE CHAIR 2.00 0.00 X X 0 0 0 MILLER ED BOARD MEMBER 2.00 0.00 X 0 0 0 MONCHEIN ROBERT CHAIR 2.00 0.00 X X 0 0 0 ROOSE DIANA BOARD MEMBER 2.00 0.00 X 0 0 0 SCHLICHENMAYER ED BOARD MEMBER 2.00 0.00 X 0 0 0 SOUTHWORTH JACK TREASURER 2.00 0.00 X X 0 0 0 O'MALLEY ANN CFO 5.00 55.00 X 0 156357 9904 TERRELL STACY CHIEF HEALTH SERVICES OFFI 5.00 55.00 X 0 106183 19474 THOMAS BARBARA CEO 3.00 57.00 X 0 226616 14824 0 489156 44202 0 0 1 0 THERAPY PARTNERS 16600 SPRAGUE ROAD SUITE 365 MIDDLEBURG HEIGHTS OH 44130 HEALTH CARE 103282 1 4166 4166 MEDICARE - PPS REVENUE 621610 579991 579991 PRIVATE PAY REVENUE 621610 101673 101673 INTER-AFFILIATE CAMPUS 621610 4226 4226 685890 4 4 690060 685890 0 4 337781 196201 141580 18586 10780 7806 28044 16266 11778 24849 14412 10437 7863 7863 12707 12707 5248 5248 21313 21313 6433 6433 22164 22164 6069 3520 2549 21422 12425 8997 3294 1911 1383 3188 3188 45988 45988 8851 8851 3959 3959 HEALTH CARE RELATED 176047 176047 BAD DEBT 5551 5551 LICENSE, DUES, AND FEES 1699 1699 STAFF RECRUITMENT 838 485 353 761894 478712 283182 0 44518 26678 143844 103623 663 389 36806 23512 19580 13294 0 175 208605 144159 37054 60269 85600 75600 57466 51639 180120 187508 X 18979 -48827 9506 5478 28485 -43349 208605 144159 -71834 0 X X 0 1 X 1 0 X X X X 0 0 0 KENDAL AT OBERLIN 341567246 509(A)(2) 1 1 1 0 KENDAL AT HOME 200548053 509(A)(2) 1 1 1 0 2 0 36806 23512 13294 13294 DUE TO AFFILIATE 51639 51639 X 690060 0 690060 0 690060 761894 0 761894 0 761894 PART X, LINE 2: KENDAL NORTHERN OHIO'S SENIOR INDEPENDENCE 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. KENDAL NORTHERN OHIO'S SENIOR INDEPENDENCE 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 FINANCIAL STATEMENTS OF KENDAL NORTHERN OHIO. KENDAL NORTHERN OHIO'S SENIOR INDEPENDENCE TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE TAX RETURNS FOR THE YEARS ENDED 2010 TO 2012 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. 0 0 0 0 0 0 0 0 0 O'MALLEY ANN CFO 0 153194 0 3163 0 0 0 9378 0 526 0 166261 0 0 THOMAS BARBARA CEO 0 226616 0 0 0 0 0 13866 0 958 0 241440 0 0 SCHEDULE J, PART II RELATED PARTY COMPENSATION POLICY: THE CHIEF EXECUTIVE OFFICER OF KENDAL NORTHERN OHIO'S PERFORMANCE AND COMPENSATION IS REVIEWED ANNUALLY BY THE GOVERNANCE COMMITTEE OF KENDAL AT OBERLIN'S BOARD OF DIRECTORS (THE CEO'S SALARY IS PAID BY KENDAL AT OBERLIN). INDEPENDENT SALARY SURVEYS WITH COMPARABLE ORGANIZATIONS THAT ARE SIMILAR SIZE ARE PROVIDED BY KENDAL CORPORATION AS PART OF THE COMPENSATION ADJUSTMENT PROCESS. THIS IS FURTHER EVALUATED AGAINST THE PERFORMANCE OF THE CHIEF EXECUTIVE OFFICER THROUGH A PERFORMANCE REVIEW PROCESS THAT COMPARES ACTUAL PERFORMANCE AGAINST THE OVERALL GOALS OF THE ORGANIZATION. INPUT IS OBTAINED FROM THE BOARD OF DIRECTORS (KENDAL AT OBERLIN) AND IS DISCUSSED WITH THE BOARD AS PART OF THE ANNUAL BOARD MEETING. ALL OTHER KENDAL NORTHERN OHIO EMPLOYEES PERFORMANCE ARE REVIEWED ANNUALLY AND SALARY SURVEYS ARE OBTAINED FOR THEIR RESPECTIVE POSITIONS. THIS IS REVIEWED WITH THE HUMAN RESOURCES DIRECTOR OF KENDAL NORTHERN OHIO AND IS INCLUDED AS PART OF THE ANNUAL BUDGET PROCESS. THE PROCESS WAS LAST UNDETAKEN IN NOVEMBER OF 2013. FORM 990, PART VI, SECTION A, LINE 7B THE DIRECTORS SHALL SEEK AND MUST OBTAIN THE APPROVAL OF THE KENDAL CORPORATION WITH RESPECT TO THE FOLLOWING: CHANGES IN CORPORATE PURPOSES, INCURRING OF INDEBTEDNESS, THE CORPORATIONS USE OF THE KENDAL NAME, SUBSTANCE OF RESIDENT CONTRACTS, THE PURCHASE, SALE, LEASE, OR DISPOSITION, A DISSOLUTION, MERGER, OR ACQUISITION OF ANOTHER ENTITY, THE SELECTION OF NEW MEMBERS OF THE BOARD OF DIRECTORS, AND ANY AMENDMENTS TO THE ARTICLES OF INCORPORATION OF BYLAWS. FORM 990, PART VI, SECTION B, LINE 11 KENDAL NORTHERN OHIO PROVIDES A COPY OF THE FORM 990 TO THE GOVERNANCE COMMITTEE FOR REVIEW AND APPROVAL. THE FORM 990 IS ALSO PROVIDED TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING FOR THEIR AWARENESS AND ACCEPTANCE. FORM 990, PART VI, SECTION B, LINE 12C KENDAL NORTHERN OHIO'S GOVERNANCE COMMITTEE OF THE BOARD REVIEWS ALL OF THE COMPLETED CONFLICT OF INTEREST STATEMENTS. THIS INFORMATION IS SUMMARIZED AND SHARED WITH THE FULL BOARD OF DIRECTORS FOR THEIR AWARENESS OF ANY POTENTIAL CONFLICTS. IF A PERSON HAS A CONFLICT, IT IS DISCLOSED AND THEY WILL NOT BE ABLE TO PARTICIPATE IN THE DECISION MAKING PROCESS. FORM 990, PART VI, SECTION B, LINE 15 CEO IS NOT COMPENSATED BY KENDAL NORTHERN OHIO BUT RATHER AFFILIATE KENDAL AT OBERLIN WHERE THE FULL PROCESS IS DELEGATED TO THE KENDAL AT OBERLIN BOARD OF DIRECTORS OF WHICH THERE ARE OVERLAPPING MEMBERS BETWEEN KENDAL AT OBERLIN AND KENDAL NORTHERN OHIO. FORM 990, PART VI, SECTION C, LINE 19 THE AUDITED FINANCIAL STATEMENTS FOR KENDAL COMMUNITY OUTREACH OF NORTHERN OHIO, LLC ARE DISTRIBUTED TO THE KENDAL NORTHERN OHIO BOARD, THE SENIOR INDEPENDENCE OPERATING BOARD AND THE KENDAL NORTHERN OHIO AUDIT COMMITTEE. IT IS ALWAYS MADE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR. KENDAL COMMUNITY OUTREACH OF NORTHERN OHIO LLC 200 ASBURY LANE ELYRIA OH 44035 200547957 HOME HEALTH SERVICES OH 690060 144159 KENDAL NORTHERN OHIO KENDAL AT ITHACA 2230 NORTH TRIPHAMMER ROAD ITHACA NY 14850 521787487 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY NY 501(C) LINE 9 0 KENDAL AT HUDSON 1010 KENDAL WAY SLEEPY HOLLOW NY 10591 133971396 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY NY 501(C) LINE 9 0 KENDAL CORPORATION 1107 BALTIMORE PIKE KENNETT SQUARE PA 19348 232688382 DEVELOP AND PROVIDE ADMINISTRATION PA 509(A) LINE 11C, III-FI 0 KENDAL CHARITABLE FUNDS 1107 BALTIMORE PIKE KENNETT SQUARE PA 19348 232626425 MANAGE CHARITABLE CONTRIBUTIONS PA 501(C) LINE 7 THE KENDAL CORPORATION 0 KENDAL AT HANOVER 80 LYME ROAD HANOVER NH 03755 020519490 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY NH 501(C) LINE 9 0 BARCLAY FRIENDS 700 N FRANKLIN STREET WEST CHESTER PA 19380 232088476 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY PA 501(C) LINE 9 0 KENDAL CROSSLANDS COMMUNITIES PO BOX 100 KENNETT SQUARE PA 19348 251906212 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY PA 501(C) LINE 9 0 KENDAL AT GRANVILLE 2158 COLUMBUS ROAD GRANVILLE OH 43023 311657346 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY OH 501(C) LINE 9 0 THE LATHROP COMMUNITIES 100 BASSETT BROOKE DRIVE EASTHAMPTON MA 01027 042996627 OPERATE A 55 AND OVER COMMUNITY MA 501(C) LINE 9 0 KENDAL AT LEXINGTON 160 KENDAL DRIVE LEXINGTON VA 24450 541795871 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY VA 501(C) LINE 9 0 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) LINE 11C, III-FI THE KENDAL CORPORATION 0 COLLINGTON EPISCOPAL LIFECARE COMMUNITY INC 10450 LOTTSFORD ROAD MITCHELLVILLE MD 20271 521281156 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY MD 501(C) LINE 9 0 KENDAL AT OBERLIN 600 KENDAL DRIVE OBERLIN OH 44074 341567246 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY OH 501(C) LINE 9 0 KENDAL AT HOME 27519 DETROIT ROAD WESTLAKE OH 44145 200548053 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY OH 501(C) LINE 9 0 THE ADMIRAL AT THE LAKE 929 WEST FOSTER AVE CHICAGO IL 60640 362171730 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY IL 501(C) LINE 9 0 CHANDLER HALL HEALTH SERVICES INC 99 BARCLAY STREET NEWTOWN PA 18940 232365124 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY PA 501(C) LINE 9 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 1 1 0 0 0