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    <Timestamp>2011-11-10T15:34:14-06:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
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        <BusinessNameLine1>LARSONALLEN LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>18 SENTRY PARK WEST SUITE 300</AddressLine1>
        <City>BLUE BELL</City>
        <State>PA</State>
        <ZIPCode>19422</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
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      <Name>
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      </Name>
      <NameControl>KEND</NameControl>
      <Phone>4407750094</Phone>
      <USAddress>
        <AddressLine1>600 KENDAL DR</AddressLine1>
        <City>OBERLIN</City>
        <State>OH</State>
        <ZIPCode>44074</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ANN M O'MALLEY</Name>
      <Title>CHIEF FINANCIAL OFFICER</Title>
      <Phone>4407750094</Phone>
      <DateSigned>2011-11-10</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>BERNADETTE O'TOOLE</Name>
      <Phone>2156433900</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <WebSite>N/A</WebSite>
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      <GrossReceipts>121255</GrossReceipts>
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      <InvestmentIncome>245</InvestmentIncome>
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      <TotalRevenue>121255</TotalRevenue>
      <SalariesOtherCompEmplBenefits>132176</SalariesOtherCompEmplBenefits>
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      <PrintingPublicationsPostage>388</PrintingPublicationsPostage>
      <OtherExpensesTotal>4844</OtherExpensesTotal>
      <TotalExpenses>182186</TotalExpenses>
      <ExcessOrDeficitForYear>-60931</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>6974</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>0</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>-53957</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
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        <EOY>-53957</EOY>
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          <ZIPCode>44074</ZIPCode>
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          <ZIPCode>44074</ZIPCode>
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        <Title>VICE CHAIR - PART TIME</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ANNEMARIE HELM</PersonName>
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          <State>OH</State>
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          <City>OBERLIN</City>
          <State>OH</State>
          <ZIPCode>44074</ZIPCode>
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        <PersonName>ROBERT F MONCHEIN</PersonName>
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          <City>OBERLIN</City>
          <State>OH</State>
          <ZIPCode>44074</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER - PART TIME</Title>
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          <State>OH</State>
          <ZIPCode>44070</ZIPCode>
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        <Title>BOARD MEMBER - PART TIME</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
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          <State>OH</State>
          <ZIPCode>44074</ZIPCode>
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        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>STACY TERRELL</PersonName>
        <AddressUS>
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          <City>OBERLIN</City>
          <State>OH</State>
          <ZIPCode>44074</ZIPCode>
        </AddressUS>
        <Title>CHIEF HEALTH SERVICES OFFICER</Title>
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        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
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      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>0</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>0</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>0</OrganizationHadUBI>
      <OrganizationDissolvedEtc>0</OrganizationDissolvedEtc>
      <DirectIndirectPoliticalExpend>0</DirectIndirectPoliticalExpend>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
      <EngagedInExcessBenefitTrans>0</EngagedInExcessBenefitTrans>
      <AmountOfTaxImposedOnOrgMgr>0</AmountOfTaxImposedOnOrgMgr>
      <AmountOfTaxReimbursedByOrg>0</AmountOfTaxReimbursedByOrg>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>OH</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>KENDAL AT OBERLIN</BusinessNameLine1>
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        <AddressUS>
          <AddressLine1>600 KENDAL DRIVE</AddressLine1>
          <City>OBERLIN</City>
          <State>OH</State>
          <ZIPCode>44074</ZIPCode>
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        <TelephoneNumber>4407750094</TelephoneNumber>
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      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
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      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
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      <WrittenIRSDetermination>X</WrittenIRSDetermination>
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          <BusinessNameLine1>KENDAL AT HOME</BusinessNameLine1>
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        <Identifier>OTHER INVESTMENT INCOME</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 4</ReturnReference>
        <Explanation>INVESTMENT INCOME 245..</Explanation>
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      <GeneralExplanation>
        <Identifier>OTHER REVENUE</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 8</ReturnReference>
        <Explanation>DESCRIPTION: MEDICARE PPS REVENUE. AMOUNT: 18,046.</Explanation>
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      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>DESCRIPTION: TRAVEL. AMOUNT: 2,168. DESCRIPTION: STAFF RECRUITMENT. AMOUNT: 2,676. TOTAL TO FORM 990-EZ, LINE 16: 4,844.</Explanation>
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      <GeneralExplanation>
        <Identifier>OTHER ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 24</ReturnReference>
        <Explanation>DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 20,821. DESCRIPTION: DUE FROM RELATED PARTY. BEG. OF YEAR AMOUNT: 59,578. END OF YEAR AMOUNT: 2,048. DESCRIPTION: DEPOSITS AND PREPAIDS. BEG. OF YEAR AMOUNT: 163. END OF YEAR AMOUNT: 1,003. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 9,384.</Explanation>
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