2018-11-08T16:26:34-06:00 2017-12-31 GRANT THORNTON LLP 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2017-01-01 133971396 KENDAL ON HUDSON % JEAN ECCLESTON KEND 9149221000 1010 kendal way sleepy hollow NY 10591 JEAN ECCLESTON CFO 9149221000 2018-11-08 true Scott Thompsett P00741490 2125990100 209.220.136.124 26377520183125000007 2018-11-08 P 25D858DE85B81CAA8DEDDE0B47ADD735021FFE67 7D14034AF515942D2ABE7F7E27EA16D2649DB046 2017 2019-02-21 02:37:17Z James Antonucci 1010 KENDAL WAY sleepy hollow NY 10591 28838378 false X www.kohud.kendal.org X 1997 NY To provide innovative programs and services to foster the autonomy and well being of older adults in our community. 16 16 241 0 0 0 104660 73919 24534242 26301741 753114 1399590 1123875 1063128 26515891 28838378 83960 104165 0 0 9928262 10089597 0 0 0 17972447 18387578 27984669 28581340 -1468778 257038 177490031 178591164 191703397 192824082 -14213366 -14232918 X TO PROVIDE INNOVATIVE PROGRAMS AND SERVICES TO FOSTER THE AUTONOMY AND WELL BEING OF OLDER ADULTS IN OUR COMMUNITY, BASED ON A VALUES-DRIVEN COMMITMENT TO: - SUPPORTING INDEPENDENCE AND EQUALITY - FOSTERING A SPIRIT OF COMMUNITY - FOCUSING ON WELLNESS AND QUALITY HEALTH CARE - CREATING A CLIMATE OF CONTINUOUS LEARNING AND INNOVATION - OPERATING IN A MANNER ALWAYS CONSISTENT WITH THE HIGHEST STANDARDS OF SOCIAL, FISCAL AND GOVERNANCE RESPONSIBILITY IN ORDER TO FULFILL OUR PROMISE OF FUTURE CARE. false false 24900782 104165 26301741 In 2017, Kendal on Hudson fulfilled its mission and charitable purpose by providing care and services to 265 residents contract holders between the ages of 66 and 100. As a type A community care retirement community (CCRC) Kendal on Hudson has a lifetime obligation of care to all such residents, inclusive of the provision of charity care should residents become unable to pay. Kendal on Hudson served 10 persons as direct admission residents to our enriched housing and skilled nursing programs. As required under NY regulation, at least 23% of all direct admissions to Kohud must be Medicaid or eligible" patients. Care and services to residents include a resident care center where physicians visit on an as needed basis and a nurse practitioner provides care 6 days a week. In addition the community offers outpatient rehabilitation including physical, occupational and speech therapy, as well as home care services. There is a dietician who provides counseling on resident diets. The organization offers a comprehensive fitness program that includes a fitness center, indoor heated pool and 25 classes per week. During 2017 Kendal provided services to the wider community, by offering members of the Sleepy Hollow Senior Center and Tarrytown seniors access to the swimming pool, providing community space at no charge to local not-for profit organizations for meetings and presentations, providing mentoring to nursing assistant students from BOCES and running a meals on wheels program for homebound seniors. During 2017 Kendal on Hudson participated in Vitalize 360, a national membership consortium of older adult communities that is working to develop a set of standardized, integrated and systematic health and wellness assessment tools that will provide a national and international database of information about non-institutionalized seniors that will be used for research on how to maximize healthy aging for all seniors. Kendal on Hudson provided $1,022,000 in the form of space, time and financial donations to the surrounding community, including a payment in lieu of taxes. Internally Kendal provided its staff with a tuition assistance program for staff interested in continuing education. The total cost of this program was $12,059. For the 2017 fiscal year Kendal also provided subsidies to residents of $104,165. 24900782 true true false false false false false false false false true false false false true true false true false false false false false false false false false false true true true false true false false false false false false false false false false false false false true true false false false true 37 0 true 241 true false false false false false false false false false false X 16 16 false false false false false false true true true false true true true true true true true true true true false NY X JEAN ECCLESTON 9149221000 1010 KENDAL WAY SLEEPY HOLLOW NY 10591 ED HANIN VICE CHAIRMAN 4.0 1.0 X X 0 0 0 AUBREY HAWES Secretary/Treasurer 4.0 1.0 X X 0 0 0 Howard Smith CHAIRMAN 4.0 0.0 X X 0 0 0 DAN BLUM EX-OFFICIO (NON VOTING) 4.0 0.0 X 0 0 0 BARD BUNAES DIRECTOR 4.0 0.0 X 0 0 0 Marlene Calman Director 4.0 0.0 X 0 0 0 EDWARD DOTY DIRECTOR 4.0 0.0 X 0 0 0 ELIZABETH ENLOE DIRECTOR 4.0 0.0 X 0 0 0 Sean M Kelly EX-OFFICIO (non voting) 4.0 0.0 X 0 0 0 Joe Lillis Director (as of 01/01/2017) 4.0 0.0 X 0 0 0 KYLE MCGOVERN Director 4.0 0.0 X 0 0 0 Joanne Murray Director 4.0 0.0 X 0 0 0 Caroline Persell Director (as of 01/01/2017) 4.0 0.0 X 0 0 0 Bert Pepper Director (as of 01/01/2017) 4.0 0.0 X 0 0 0 John Sorice Director 4.0 0.0 X 0 0 0 Lynn Tepper Director (as of 01/01/2017) 4.0 0.0 X 0 0 0 Chip Wagner Director (as of 01/01/2017) 4.0 0.0 X 0 0 0 barry Whitcomb Director 4.0 0.0 X 0 0 0 Patricia Doyle CEO 40.0 1.0 X 251487 0 13366 Jennifer Anderson CFO 40.0 1.0 X 106734 0 7960 Karen Harvatin Health Svcs (thru 09/02/2017) 40.0 0.0 X 116906 0 3982 Gower Lane Director of Operations 40.0 0.0 X 154682 0 10982 Christine Appel Director of Nursing 40.0 0.0 X 151104 0 12362 Gemma Maver Director of Marketing 40.0 0.0 X 132659 0 12178 Tina Finnegan Director of Human Resources 40.0 0.0 X 133895 0 8748 1047467 0 69578 8 false true false L M COMPANY 140 HIGHLAND STREET PORT CHESTER NY 10573 ROOFING/CONSTRUCTION 586098 JOHNSON KENDALL JOHNSON INC 109 PHEASANT RUN NEWTOWN PA 18940 INSURANCE & RISK MGT 447460 All County Remodeling 445 Bonnie Court YORKTOWN HEIGHTS NY 10598 Construction 419335 Westchester Kitchen Bath 616 Saw Mill River Road YONKERS NY 10710 CONSTRUCTION 234289 UNITEX TEXTILE RENTAL SERVICES 401 SOUTH MACQUESTEN PKWY MT VERNON NY 10550 MEDICAL LINENS PROC. 177900 9 73919 0 73919 RESIDENTIAL FEES 623990 15010106 15010106 ENTRANCE FEES (AMORTIZED) 623990 6650104 6650104 HEALTH CENTER FEES 623990 4641531 4641531 26301741 905767 905767 0 0 0 0 0 493823 493823 493823 493823 0 0 0 0 0 0 0 0 0 ANCILLARY RESIDENTIAL SERVICES 623990 1063128 1063128 1063128 28838378 26301741 2462718 0 104165 104165 0 0 358221 358221 0 7725608 6719658 1005950 358016 304314 53702 1041019 884866 156153 606733 515723 91010 0 78461 78461 85300 85300 0 0 127338 127338 0 245059 3417 241642 708650 390157 318493 0 0 3496363 3496363 44071 12003 32068 0 17019 6225 10794 3104875 3042777 62098 983432 983432 5247576 5142625 104951 269420 269420 PURCHASED SERVICES 2632421 1990684 641737 FOOD 895732 895732 MEDICAL SUPPLIES 213485 213485 BAD DEBT 91503 91503 146873 103653 43220 28581340 24900782 3680558 0 108 108 21210045 21357250 0 0 920210 1148874 0 0 0 0 0 0 0 0 1830894 2242754 169593392 52369861 119800513 117223531 32875718 36618647 0 0 0 0 0 0 852543 0 177490031 178591164 3677398 3880424 0 0 108684673 112398608 77881959 75109779 0 0 0 0 0 0 0 0 1459367 1435271 191703397 192824082 X -14626303 -14232918 412937 0 0 0 -14213366 -14232918 177490031 178591164 X 257038 286795 -563385 X false true X true false X 215654 262303 106736 104660 73919 763272 26858895 25858401 23565117 24534242 26301741 127118396 1545171 1485000 1303431 1123875 1063128 6520605 0 0 28619720 27605704 24975284 25762777 27438788 134402273 0 0 0 134402273 1152134 1014205 947196 1016516 905767 5035818 0 1152134 1014205 947196 1016516 905767 5035818 0 0 29771854 28619909 25922480 26779293 28344555 139438091 0.96388 0.96252 0.03612 0.03748 X 157376641 43569589 113807052 11084658 7745803 3338855 1132093 1054469 77624 117223531 0 DEFERRED LAND LEASE 1435271 1435271 X 29140451 286795 119443 406238 28734213 104165 104165 28838378 28478861 1686 1686 28477175 104165 104165 28581340 Schedule D, Part XI, Line 2d Net Assets Released from Restriction: $(94,209) Revenues from consolidated subsidiary: $213,652 --------- Total: $119,443 ========= Schedule D, part XI, line 4B RESIDENT SUBSIDY netted against revenue reclassed to PART IX, LINE 2: $104,165 Schedule D, part XII, Line 2d Expenses from consolidated subsidiary: $1,686 Schedule D, part XII, line 4B RESIDENT SUBSIDY netted against revenue reclassed to PART IX, LINE 2: $104,165 Schedule D, Part X, Line 2 KOH follows guidance that clarifies the accounting for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to financial statement recognition and measurement. This guidance provides that the tax effects from an uncertain tax position can only be recognized in the consolidated financial statements if the position is "more-likely-than-not" to be sustained if the position were to be challenged by a taxing authority. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged. KOH is exempt from federal income tax, though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. KOH has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. KOH has determined that there are no material uncertain tax positions that require recognition or disclosure in the consolidated financial statements. true Housing stipend (for residents unable to pay) 3 104165 Schedule I, Part I, Line 1 Kendal on Hudson issued three individual stipends in 2017, and the amount was paid to residents of the facility who were unable to meet their contractual obligations. No further monitoring of the stipends was required as the amount was specifically earmarked to cover contractual obligations. X X X false false false false false false false true false Patricia Doyle CEO 230979 0 20508 0 0 0 2515 0 10851 0 264853 0 0 0 Gower Lane Director of Operations 154682 0 0 0 0 0 1547 0 9435 0 165664 0 0 0 Christine Appel Director of Nursing 151104 0 0 0 0 0 1511 0 10851 0 163466 0 0 0 Schedule J, Part I, Line 7 A non-fixed discretionary bonus was issued to CEO, Patricia Doyle (the amount is disclosed on Schedule J, Part II, column (b)(ii)). Ms. Doyle was awarded this bonus based on meeting certain objective performance-based criteria established by the Board. The Board approved the bonus (without any input from Ms. Doyle herself) and documented the decision in committee meeting minutes. A County of Westchester lDC 455135576 95737TAB2 2013-04-18 68330445 refund of bonds issued 2003 & 2007 false false false B County of Westchester LDC 455135576 2014-05-07 18000000 capital improvement false false false A 9131854 0 68331536 4851083 0 6483750 1515842 0 0 0 55844861 0 2013 false true true true B 743770 0 18000000 0 0 0 0 0 0 18000000 0 0 2014 false false false true A false false false false 0 false false false true B false false false false 0 false false false true A false false true false false 0 false 0 true true B false true false false 0 false 0 false false A true B true Schedule K, Part II PART II, LINE 13: THE REFUNDING WAS SUBSTANTIALLY COMPLETE IN 2013. THE BOND-FINANCED PROJECT WAS SUBSTANTIALLY COMPLETE IN 2005. PART II, LINES 14 & 15: THE BONDS ISSUED IN 2013 WERE PART OF A MULTIPURPOSE ISSUE ALLOCABLE TO THE REFUNDING OF THE 2003 BONDS AND THE CURRENT REFUNDING OF THE BONDS ISSUED IN 2007 (THE "2007 BONDS"). THE 2003 BONDS HAD A SERIES A AND A SERIES B. THE SERIES B BONDS WERE ADVANCE REFUNDED BY THE 2013 BONDS. THE SERIES A BONDS WERE CURRENT REFUNDED BY THE 2013 BONDS. PART IV, LINE 2C: Kendal on Hudson commissioned an arbitrage rebate report and calculation in April of 2018; this report concluded that no rebate liability exists and no reporting to the Internal Revenue Service is required at this time. FORM 990, PART VI, LINE 7B Kendal on Hudson is affiliated with Kendal New York through bylaw requirements. Kendal New York must approve the election of board members at Kendal on Hudson and any amendments to articles of incorporation or specific sections of the bylaws of Kendal on Hudson as well as the incurrence of debt of specific value, changes in corporate purpose, use of the name Kendal, the substance of resident contracts and the purchase, sale, lease, or other disposition of any real estate or improvements thereon of a specific value, and dissolution, merger with another entity, division, or acquiring control of another entity. FORM 990, PART VI, LINE 11 The Form 990 was prepared by an independent accounting firm in conjunction with the organization's financial department. A copy of the draft form 990 was circulated to the full board of trustees for discussion and comment. Each board member was provided ample opportunity to comment on the information contained in the 990 prior to its filing with the Internal Revenue Service. FORM 990, PART VI, LINE 12 Each officer, director, trustee and key employee of Kendal on Hudson is required to disclose any conflicts of interest that arise by virtue of employment, board service, or position with the organization. Kendal on Hudson monitors compliance with its conflict of interest policy through an annual questionnaire/disclosure statement that is distributed to these individuals. Potential conflicts are investigated immediately. FORM 990, PART VI, LINE 15 Kendal on Hudson undertakes a thorough process to ensure that the executive compensation it pays to its top management official and all of the other officers and key employees of the organization is reasonable given the market in which it operates. In relevant part, the board of directors has established a committee of independent persons that have no personal interest in the proposed compensation agreement. The CEO's compensation is reviewed by the organization on an annual basis (with the most recent review having been completed in May of 2017). The Finance Committee of the Board of Directors commissions a compensation survey from an independent compensation consultant. That survey analyzes competitive CEO compensation based on data complied from peer institutions within the metropolitan New York region. The Compensation for all director level positions, including the CFO, is established by management based on an analysis of competitive data in relevant communities, coupled with consultation with external consultants (i.e. executive search firms). FORM 990, PART VI, LINE 19 The taxpayer makes its form 990 available to the public by retaining a copy at its place of business. The Form 990 is likewise published on the internet at www.guidestar.org. The organization's financial statements, governing documents and conflict of interest policy are not ordinarily made available to the public, but, if requested, will be provided at management's discretion. form 990, part XI, line 9 Net Asset Transfer $(469,176) Net assets released from restrictions for operations $(94,209) ---------- Total: $(563,385) ========== KENDAL AT OBERLIN 600 KENDAL DRIVE OBERLIN OH 44074 341567246 OPERATE CCRC OH 501(C)(3) 10 NA false LEXINGTON RETIREMENT COMMUNITY INC 160 KENDAL DRIVE LEXINGTON VA 24450 541795871 OPERATE CCRC VA 501(C)(3) 10 NA false KENDAL AT HANOVER 80 LYME ROAD HANOVER NH 03755 020519490 OPERATE CCRC NH 501(C)(3) 10 NA false BARCLAY FRIENDS 700 FRANKLIN STREET WEST CHESTER PA 19380 232088476 nursing home PA 501(C)(3) 3 NA false THE KENDAL CORPORATION 1107 EAST BALTIMORE PIKE KENNETT SQUARE PA 19348 232688382 support svcs PA 501(C)(3) 12 NA false KENDAL CHARITABLE FUNDS 1107 EAST BALTIMORE PIKE KENNETT SQUARE PA 19348 232626425 support svcs PA 501(C)(3) 7 NA false KENDAL NEW YORK 1010 KENDAL WAY SLEEPY HoLLOW NY 10591 061656576 support svcs NY 501(C)(3) 12 NA false KENDAL CROSSLANDS COMMUNITIES PO BOX 100 KENNETT SQUARE PA 19348 231906212 OPERATE CCRC PA 501(C)(3) 10 NA false KENDAL AT GRANVILLE 2158 COLUMBUS ROAD GRANTVILLE OH 43023 311657346 OPERATE CCRC OH 501(C)(3) 10 NA false THE LATHROP COMMUNITIES 100 BASSETT BROKK DRIVE EAST HAMPTON MA 01027 042996627 OPERATE ccrc MA 501(C)(3) 10 NA false kendal at home 27519 DETROIT ROAD WESTLAKE OH 44145 200548053 OPERATE CcRC OH 501(C)(3) 10 NA false Kendal at Ithaca 2230 N Triphammer Road Ithaca NY 14850 521787487 Operate CCRC NY 501(C)(3) 10 NA false The Admiral AT THE LAKE 929 W FOSTER AVENUE CHICAGO IL 60640 362171730 operate ccrc IL 501(c)(3) 10 NA false COLLINGTON FOUNDATION INC 10450 LOTTSFORD ROAD MITCHELLVILLE MD 20721 522011239 OPERATE CCRC MD 501(C)(3) 12 NA false Kendal on Hudson Charitable Fund 1010 kendal way sleepy hollow NY 10591 463359139 support svcs NY 501(c)(3) 10 KOH true CHANDLER HALL HEALTH SERVICES 99 BARCLAY STREET NEWTOWN PA 18940 232365124 HEALTHCARE PA 501(C)(3) 10 NA false false false true false false false false false false false false true true true true false false false false