2023-11-13T06:28:20-06:00 2022-12-31 341883473 CBIZ MHM LLC 1065 AVENUE OF THE AMERICAS NEW YORK NY 10018 990 2022-01-01 232088476 BARCLAY FRIENDS BARC 6106965211 700 NORTH FRANKLIN STREET WEST CHESTER PA 19380 JENNIE BURY CHIEF FINANCIAL OFFICER 6106965211 2023-11-09 1 JENNIE BURY 999009999 0 GAIL ROTH P01051391 2127905700 2023-11-03 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z LINDA STERTHOUS 700 NORTH FRANKLIN STREET WEST CHESTER PA 19380 23844377 0 X BF.KENDAL.ORG X 1978 PA PROVIDE HOMELIKE, COMPASSIONATE, HIGH-QUALITY PERSONAL CARE AND SKILLED NURSING TO OLDER ADULTS. 13 13 303 11 0 0 2914407 246138 12151915 16034665 1336165 383674 37459 41818 16439946 16706295 0 0 0 0 9758887 10400564 0 0 79847 6769726 8995863 16528613 19396427 -88667 -2690132 57772015 53301795 22217930 21155295 35554085 32146500 SEE SCHEDULE O 0 0 15464125 16034665 SEE SCHEDULE O 15464125 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 46 0 1 303 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X X JENNIE BURY 6106965211 700 NORTH FRANKLIN STREET WEST CHESTER PA 19380 JOHN G BRACELAND CHAIR 4.00 X X 0 0 0 JOHN S CIGLER DIRECTOR 2.00 X 0 0 0 SUSAN CUSACK DIRECTOR 2.00 X 0 0 0 DUANE M DAVIS TREASURER & SECRETARY 2.00 X X 0 0 0 MATT DAVIS DIRECTOR 2.00 X 0 0 0 ELLEN GILBERT VICE CHAIR 2.00 X X 0 0 0 ELIZABETH C GUMAN DIRECTOR (UNTIL 5/22) 2.00 X 0 0 0 SONY P JOHN DIRECTOR 2.00 X 0 0 0 JOLIE KARP DIRECTOR 2.00 X 0 0 0 ANGELA LAVERY DIRECTOR 2.00 X 0 0 0 DON LYNN DIRECTOR (MAY-SEP 2022) 2.00 X 0 0 0 RON M MADDEN DIRECTOR 2.00 X 0 0 0 MARIANNE PESSOGNELLI SECRETARY 2.00 X X 0 0 0 SERITA SPADONI DIRECTOR 2.00 X 0 0 0 NELSON WICAS DIRECTOR 2.00 X 0 0 0 LINDA STERTHOUS EXECUTIVE DIRECTOR 45.00 X 194055 0 27129 JENNIE BURY CHIEF FINANCIAL OFFICER 45.00 X 147880 0 7401 HAINWATTIE CHANDARDAT LICENSED PRACTICAL NURSE 72.00 X 163549 0 20280 SULIAMAN W SANKOH CERTIFIED NURSING ASSIS 72.00 X 145593 0 17604 LAURA SMITH SR. DIR. HEALTH SERVICES 45.00 X 129008 0 36936 MARIA R KIWAGAMA DIRECTOR OF NURSING 45.00 X 115199 0 5764 PRINCE M KAMARA CERTIFIED NURSING ASSIS 72.00 X 113568 0 36157 1008852 0 151271 10 0 1 0 INTELYCARE INC PO BOX 200413 PITTSBURGH PA 152510413 AGENCY STAFFING 890274 SYSCO EASTERN MARYLAND LLC 33300 PEACH ORCHARD ROAD POCOMOKE CITY MD 218510477 FOOD VENDOR 415130 HEALTHPRO HERITAGE LLC PO BOX 69268 BALTIMORE MD 212649268 THERAPY SERVICES 397911 KENDAL - CROSSLANDS COMMUNITIES PO BOX 100 1109 EAST BALTIMORE P KENNETT SQUARE PA 19348 LAUNDRY, THERAPY AND IT SERVICES 295159 RKL LLP PO BOX 8408 LANCASTER PA 176048408 BILLING AND CONSULTING SERVICES 280261 10 118332 127806 246138 RESIDENT SERVICE REVENUE 623000 16034665 16034665 16034665 423230 423230 7080556 7120112 -39556 -39556 -39556 59788 17970 41818 41818 16706295 16034665 0 425492 X 376466 376466 8208753 7158089 1050664 259126 216362 42764 889395 771448 117947 666824 559354 107470 532692 426154 106538 128928 128928 45300 45300 53511 44414 9097 552265 552265 110289 110289 311694 249355 62339 781706 578244 203462 1818050 1397311 420739 209035 209035 RESIDENT CARE SERVICES 2719161 2675961 43200 FACILITY SERVICES 845397 655775 189622 CULINARY SERVICES 618973 612036 6937 ENVIRONMENTAL SERVICES 157848 119622 38226 111014 31167 79847 19396427 15464125 3852455 79847 4595273 3016655 51574 25145 752341 964205 255952 212232 44769468 13619736 32456872 31149732 16225650 14053488 3434353 3880338 57772015 53301795 974945 1693403 110215 111787 21132770 19350105 22217930 21155295 X 32978597 30054611 2575488 2091889 35554085 32146500 57772015 53301795 X -2690132 -2934270 2216817 X X 0 1 X 1 1 1 X 935127 846945 3153992 2914407 246138 8096609 7459467 11716358 9598385 12151915 16034665 56960790 8394594 12563303 12752377 15066322 16280803 65057399 19136 80985 19582 11245 20720 151668 0 19136 80985 19582 11245 20720 151668 64905731 278105 386755 280145 337312 423230 1705547 278105 386755 280145 337312 423230 1705547 5990366 5238775 41818 11270959 14663065 18188833 13032522 15403634 16745851 78033905 0.83180 0.80600 0.02190 0.02030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 8976 8976 0 1176704 -202296 974436 1031334 145370 1176704 900620 130714 1031334 740247 160373 900620 789327 -49080 740247 1 0 802719 802719 38985825 10815261 28170564 4569574 2526373 2043201 411350 278102 133248 31149732 881803 F BENEFICIAL INTEREST IN TRUST 849449 F REAL ESTATE INVESTMENT TRUST 172346 F INVESTMENT IN INSURANCE PLANS 464198 F GOVERNMENT OBLIGATIONS 1512542 F 3880338 X 15922134 -2934270 2234787 -699483 16621617 53511 31167 84678 16706295 19329719 17970 17970 19311749 53511 31167 84678 19396427 PART IV, LINE 1B: AS A CONVENIENCE TO ITS RESIDENTS, BARCLAY FRIENDS WILL HOLD THE PERSONAL FUNDS OF RESIDENTS ALLOWING THEM TO MAKE PURCHASES FOR GOODS AND SERVICES WITHIN AND OUTSIDE OF THE BARCLAY FRIENDS COMMUNITY. PART V, LINE 4: INCOME FROM THE ENDOWMENT FUNDS ARE UTILIZED TO SUPPORT OPERATIONS OF THE ORGANIZATION, INCLUDING ACQUISITIONS OF PLANT, PROPERTY, AND EQUIPMENT. PART X, LINE 2: BARCLAY FRIENDS IS A NOT-FOR-PROFIT CORPORATION AND HAS BEEN RECOGNIZED AS TAX-EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND THE PENNSYLVANIA BUSINESS CORPORATION LAW OF 1988, KNOWN AS THE NONPROFIT ORGANIZATIONS LAW AND, ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED. BARCLAY FRIENDS ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD APPLIED TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. INTEREST AND PENALTIES ASSESSED, IF ANY, ARE ACCRUED AS INCOME TAX EXPENSE. BARCLAY FRIENDS HAS IDENTIFIED ITS TAX STATUS AS A TAX-EXEMPT ENTITY AS A TAX POSITION; HOWEVER, IT HAS DETERMINED THAT SUCH TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. BARCLAY FRIENDS BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO DECEMBER 31, 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: GAIN ON DERIVATIVE FINANCIAL INSTRUMENTS 2,216,817. EVENT DIRECT EXPENSES REPORT NET ON AFS 17,970. PART XI, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE REPORTED NET AGAINST NET RESIDENT SERVICE REVENUES ON AFS 31,167. PART XII, LINE 2D - OTHER ADJUSTMENTS: EVENT DIRECT EXPENSES REPORT NET ON AFS 17,970. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE REPORTED NET AGAINST NET RESIDENT SERVICE REVENUES ON AFS 31,167. GOLF OUTING 59788 59788 1216 6959 7830 1965 59788 59788 1216 6959 7830 1965 17970 41818 X X 0 0 0 0 0 0 0 0 0 LINDA STERTHOUS EXECUTIVE DIRECTOR 194055 0 0 0 0 0 16927 0 10202 0 221184 0 0 0 JENNIE BURY CHIEF FINANCIAL OFFICER 143630 0 4250 0 0 0 7401 0 0 0 155281 0 0 0 HAINWATTIE CHANDARDAT LICENSED PRACTICAL NURSE 163549 0 0 0 0 0 8491 0 11789 0 183829 0 0 0 SULIAMAN W SANKOH CERTIFIED NURSING ASSIS 145593 0 0 0 0 0 7402 0 10202 0 163197 0 0 0 LAURA SMITH SR. DIR. HEALTH SERVICES 124758 0 4250 0 0 0 7008 0 29928 0 165944 0 0 0 SCH J LINE 3 THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS IN CONSULTATION WITH STAFF OF THE KENDAL CORPORATION. THE COMPENSATION FOR ALL OTHER POSITIONS WITHIN THE ORGANIZATION, INCLUDING OTHER KEY PERSONNEL, ARE DETEREMINED ON AN ANNUAL BASIS BY THE EXECUTIVE DIRECTOR, THE CHIEF FINANCIAL OFFICER, AND THE HUMAN RESOURCES DIRECTOR BY UTILIZING COMPARATIVE DATA FROM TRADE ASSOCIATION SALARY SURVEYS AND LOCAL COMPETITORS. FORM 990, PART III, LINE #1 BARCLAY FRIENDS WAS FOUNDED ON THE PRINCIPLES OF THE RELIGIOUS SOCIETY OF FRIENDS (QUAKERS). OUR MISSION REFLECTS THE QUAKER CONCERN FOR THE ELDERLY BY CONTINUOUSLY IMPROVING THE CARE OF THE AGED ACROSS THE CONTINUUM OF SERVICES WE PROVIDE. BARCLAY FRIENDS ASPIRES TO THE HIGHEST PROFESSIONAL HUMANITARIAN STANDARDS WHILE PROVIDING CARE AND SERVICES IN A SUPPORTIVE AND COMPASSIONATE ATMOSPHERE. IN ACCORD WITH THE PRINCIPLES OF THE QUAKER PHILOSOPHY, WE HOLD THE WORTH OF EACH INDIVIDUAL AS CENTRAL AND PROMOTE INDEPENDENCE AND DIGNITY FOR ALL RESIDENTS. IN ADDITION, WE BELIEVE RESIDENTS ARE BEST SERVED BY A HARMONIOUS WORK FORCE, ARE COMMITTED TO CONTINUING EDUCATION AND SUPPORT, STRIVE TO BE ALERT TO EMERGING NEEDS IN OUR AREA AND INNOVATIVE IN OUR RESPONSES, OPERATE ON A NOT-FOR-PROFIT BASIS, MAINTAIN HIGH STANDARDS, AND PROVIDE APPROPRIATE COMPENSATION FOR STAFF. BARCLAY FRIENDS, AN AFFILIATE OF KENDAL CORPORATION, OPERATES UNDER THE LICENSURE OF THE PENNSYLVANIA DEPARTMENT OF INSURANCE AS A CONTINUING CARE COMMUNITY. BARCLAY FRIENDS IS PROUD TO BE ACCREDITED BY THE JOINT COMMISSION. THE JOINT COMMISSION GOLD SEAL OF APPROVAL IS AN INTERNATIONALLY RECOGNIZED SYMBOL OF QUALITY. BARCLAY FRIENDS HAS MET RIGOROUS PERFORMANCE STANDARDS TO OBTAIN THIS DISTINCTION. WE CONTINUE TO FULFILL OUR MISSION THROUGH THE CARING FUND AND THE HORTICULTURAL THERAPY PROGRAM WHICH DIRECTLY BENEFIT RESIDENTS. THE CARING FUND WAS ESTABLISHED TO ENABLE BARCLAY FRIENDS TO CONTINUE COMPASSIONATE CARE FOR PERSONAL CARE RESIDENTS WHO HAVE EXHAUSTED THEIR FINANCIAL MEANS. IN ADDITION, BARCLAY FRIENDS IS FULLY LICENSED TO RECEIVE MEDICAID FUNDS FOR RESIDENTS IN SKILLED NURSING CARE. ANNUALLY, ABOUT 30% OF OUR SKILLED NURSING RESIDENTS ARE BELOW THE POVERTY LINE AND THUS ELIGIBLE TO RECEIVE MEDICAID. ALL OF THESE RESIDENTS CONTINUE TO RECEIVE QUALITY CARE, DESPITE THE LOW REIMBURSEMENT RATE TO BARCLAY FRIENDS. THE HORTICULTURAL THERAPY PROGRAM, LED BY A FULL TIME HORTICULTURALIST, PROVIDES ACTIVITIES TO ALL OF OUR RESIDENTS THROUGH A VARIETY OF WAYS INCLUDING FLORAL DESIGN, INDOOR AND OUTDOOR GARDENING, AND SENSORY STIMULATION. SEASONAL OFFERINGS INCLUDE PARTICIPATING IN FLOWER SHOWS, TASTING HARVESTED VEGETABLES AND HERBS, AND FORCING BULBS IN THE COLD WINTER MONTHS. BARCLAY FRIENDS ALSO DONATES YEARLY PRODUCE TO THE CHESTER COUNTY FOOD BANK. THE PROGRAM OFFERS INDIVIDUAL AS WELL AS GROUP ACTIVITIES AND IS CUSTOMIZED TO EACH RESIDENT'S PARTICULAR NEEDS. HORTICULTURAL THERAPY IS ONE PART OF A LARGER OVERALL UNIQUE APPROACH TO "CULTIVATING THE ARTS AND GARDENS." THIS APPROACH ALSO INCLUDES CAPABLE THERAPEUTIC RECREATION ACTIVITIES THAT FOCUS ON MINDFULNESS, MUSIC AND CREATIVE ARTS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS DISTRIBUTED FOR REVIEW TO BOTH THE FINANCE COMMITTEE AND THE FULL BOARD OF DIRECTORS BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EVERY BOARD MEMBER IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM EVERY YEAR. ANY CONFLICTS OF INTEREST ARE BROUGHT TO THE ENTIRE BOARD FOR DISCLOSURE. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS IN CONSULTATION WITH STAFF OF THE KENDAL CORPORATION. THE COMPENSATION FOR ALL OTHER POSITIONS WITHIN THE ORGANIZATION, INCLUDING OTHER KEY PERSONNEL, ARE DETEREMINED ON AN ANNUAL BASIS BY THE EXECUTIVE DIRECTOR, THE CHIEF FINANCIAL OFFICER, AND THE HUMAN RESOURCES DIRECTOR BY UTILIZING COMPARATIVE DATA FROM TRADE ASSOCIATION SALARY SURVEYS AND LOCAL COMPETITORS. FORM 990, PART VI, SECTION C, LINE 19 THE CONFLICT OF INTEREST POLICY IS INCORPORATED INTO THE CORPORATE COMPLIANCE PROGRAM OF BARCLAY FRIENDS. THE CODE OF CONDUCT, WHICH CAN BE FOUND ON OUR WEBSITE, WWW.BF.KENDAL.ORG, ENCOMPASSES OUR ENTIRE CORPORATE COMPLIANCE PROGRAM, INCLUDING CONFLICT OF INTEREST. THE GOVERNING DOCUMENTS ARE SHARED WITH OTHERS ON AN AS NEEDED BASIS. FORM 990, PART IX, LINE 24E FUND-RAISING EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 79,847. TOTAL EXPENSES 79,847. BAD DEBT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 31,167. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,167. FORM 990, PART XI, LINE 9: GAIN ON DERIVATIVE FINANCIAL INSTRUMENTS 2,216,817. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE KENDAL CORPORATION 1107 E BALTIMORE PIKE KENNETT SQUARE PA 19348 232688382 DEVELOP AND PROVIDE ADMINISTRATION FOR CCRCS PA 501(C)(3) LINE 12C, III-FI N/A 0 KENDAL CROSSLANDS COMMUNITIES 1660 EAST STREEET ROAD KENNETT SQUARE PA 19348 231906212 OPERATE CCRC PA 501(C)(3) LINE 10 N/A 0 KENDAL AT OBERLIN 600 KENDAL DRIVE OBERLIN OH OH 44074 341567246 OPERATE CCRC OH 501(C)(3) LINE 10 N/A 0 LEXINGTON RETIREMENT COMMUNITY DBA KENDAL AT LEXINGTON 160 KENDAL DRIVE LEXINGTON VA 24450 541795871 OPERATE CCRC VA 501(C)(3) LINE 10 N/A 0 KENDAL AT HANOVER 80 LYME ROAD HANOVER NH 03755 020519490 OPERATE CCRC NH 501(C)(3) LINE 10 N/A 0 KENDAL CHARITABLE FUNDS 1107 E BALTIMORE PIKE KENNETT SQUARE PA 19348 232626425 MANAGE CHARITABLE CONTRIBUTIONS TO PRIMARILY BENEFIT AFFILIATES PA 501(C)(3) LINE 7 N/A 0 KENDAL NEW YORK 1010 KENDAL WAY SLEEPY HOLLOW NY 10591 061656576 PROVIDE SUPPORT SERVICES FOR RETIREMENT COMMUNITIES IN NY STATE NY 501(C)(3) LINE 12A, I N/A 0 KENDAL ON HUDSON 1010 KENDAL WAY SLEEPY HOLLOW NY 10591 133971396 OPERATE CCRC NY 501(C)(3) LINE 10 N/A 0 KENDAL AT GRANVILLE 2158 COLUMBUS ROAD GRANVILLE OH 43023 311657346 OPERATE CCRC OH 501(C)(3) LINE 10 N/A 0 THE LATHROP COMMUNITIES 100 BASSETT BROOK DRIVE EASTHAMPTON MA 01027 042996627 OPERATE OVER 55 COMMUNITY MA 501(C)(3) LINE 10 N/A 0 KENDAL AT HOME 27519 DETROIT ROAD WESTLAKE OH 44145 200548053 OPERATE CCRC OH 501(C)(3) LINE 10 N/A 0 KENDAL AT ITHACA 2230 NORTH TRIPHAMMER ROAD ITHACA NY 14850 521787487 OPERATE CCRC NY 501(C)(3) LINE 10 N/A 0 COLLINGTON EPISCOPAL LIFECARE COMMUNITY INC 10450 LOTTSFORD ROAD MITCHELLVILLE MD 20721 521281156 OPERATE CCRC MD 501(C)(3) LINE 10 N/A 0 THE ADMIRAL AT THE LAKE 929 WEST FOSTER AVENUE CHICAGO IL 60640 362171730 OPERATE CCRC IL 501(C)(3) LINE 10 N/A 0 CHANDLER HALL HEALTH SERVICES 99 BARCLAY STREET NEWTOWN PA 18940 232365124 OPERATE CCRC PA 501(C)(3) LINE 10 N/A 0 KENDAL AGING 300 PAGE STREET SAN FRANCISCO CA 94102 823361136 PROVIDE SUPPORT SERVICES FOR RETIREMENT COMMUNITIES IN CA STATE CA 501(C)(3) LINE 12B, II N/A 0 KENDAL AT SONOMA 300 PAGE STREET SAN FRANCISCO CA 94102 814896082 OPERATE CCRC CA 501(C)(3) LINE 10 N/A 0 LEXINGTON HEALTH INVESTORS 160 KENDAL DRIVE LEXINGTON VA 24450 541956103 OPERATE SKILLED NURSING HOME VA 501(C)(3) LINE 10 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 THE KENDAL CORPORATION P 230197 KENDAL CROSSLANDS COMMUNITIES P 448273 THE KENDAL CORPORATION M 532692