2016-10-28T07:19:27-05:00 2015-12-31 410746749 CLIFTONLARSONALLEN LLP 610 W GERMANTOWN PIKE STE 400 PLYMOUTH MEETING PA 19462 990 2015-01-01 521787487 KENDAL AT ITHACAINC KEND 6072665300 2230 NORTH TRIPHAMMER ROAD ITHACA NY 14850 DANIEL GOVERNANTI EXECUTIVE DIRECTOR 6072665300 2016-10-26 1 BERNADETTE O'TOOLE CPA P00229258 2156433900 2015 2017-02-10 21:41:12Z DANIEL GOVERNANTI 2230 NORTH TRIPHAMMER ROAD ITHACA NY 14850 30742306 0 X WWW.KAI.KENDAL.ORG X 1992 NY KENDAL AT ITHACA IS A NOT-FOR-PROFIT CONTINUING CARE RETIREMENT COMMUNITY SERVING OLDER ADULTS AND CONTRIBUTING TO THE ITHACA COMMUNITY. 20 15 297 43 0 0 97107 73157 16746166 17809865 1238472 922222 124969 194464 18206714 18999708 49200 46200 0 0 9530567 9885740 0 0 0 8013104 8569286 17592871 18501226 613843 498482 93751862 105265128 83823929 95397404 9927933 9867724 PLEASE REFER TO SCHEDULE O FOR KENDAL AT ITHACA'S PRIMARY MISSION. 0 0 15274465 46200 17809865 CONTINUING CARE RETIREMENT COMMUNITY: KENDAL AT ITHACA CONSISTS OF 212 INDEPENDENT LIVING UNITS, A COMMUNITY CENTER, AND A 71- BED HEALTH CENTER COMPOSED OF 36 ADULT HOME BEDS AND 35 NURSING HOME BEDS. KENDAL AT ITHACA IS COMMITTED TO FOSTERING WELL-BEING, SECURITY, AND FULFILLMENT IN LATER YEARS FOR THOSE IT SERVES AND FOR OLDER PEOPLE IN THE BROADER COMMUNITY. 15274465 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 1 58 0 1 297 1 0 0 0 0 0 0 0 0 0 0 X 20 15 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X GREGORY SOMMERS CHIEF FINANCIAL OFFICER 6072665300 223O NORTH TRIPHAMMER ROAD ITHACA NY 14850 HAROLD CRAFT BOARD CHAIR 2.00 1.50 X X 0 0 0 MARTHA ARMSTRONG BOARD VICE-CHAIR 2.00 X X 0 0 0 TANYA SAUNDERS BOARD SECRETARY 2.00 X X 0 0 0 DAVID MCNIFF BOARD TREASURER 2.00 X X 0 0 0 JAMES A BROWN BOARD MEMBER 2.00 X 0 0 0 DAVID CALL BOARD MEMBER 2.00 X 0 0 0 HENRIK DULLEA BOARD MEMBER 2.00 X 0 0 0 BETSY EAST BOARD MEMBER 2.00 X 0 0 0 BRADLEY GRAINGER BOARD MEMBER 2.00 X 0 0 0 ARNON GREIF BOARD MEMBER 2.00 X 0 0 0 DAVID ILES BOARD MEMBER 2.00 X 0 0 0 ANDREW MILLER BOARD MEMBER 2.00 X 0 0 0 SUSAN MURPHY BOARD MEMBER 2.00 X 0 0 0 SUSAN NOHELTY BOARD MEMBER 2.00 X 0 0 0 MARY OPPERMAN BOARD MEMBER 2.00 X 0 0 0 HANNAH RICHTER BOARD MEMBER 2.00 X 0 0 0 CAROL SISLER BOARD MEMBER 2.00 X 0 0 0 BRYAN WARREN BOARD MEMBER 2.00 X 0 0 0 ALENE WYATT BOARD MEMBER 2.00 X 0 0 0 PAULA YOUNGER BOARD MEMBER 2.00 X 0 0 0 RUSSELL BOURNE BOARD MEMBER 2.00 X 0 0 0 SUSAN DALE-HALL BOARD MEMBER 2.00 X 0 0 0 ANDREW SIMKIN BOARD MEMBER 2.00 X 0 0 0 DANIEL GOVERNANTI EXECUTIVE DIRECTOR 40.00 X 158843 0 24935 GREGORY SOMMERS CHIEF FINANCIAL OFFICER 40.00 X 113727 0 29454 272570 0 54389 2 0 1 0 LECESSE CONSTRUCTION 75 THRUWAY PARK DRIVE WEST HENRIETTA NY 14586 CONSTRUCTION 18644128 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 DINING MANAGEMENT 1048254 PERKINS EASTMAN ARCHITECTS PC 115 FIFTH AVENUE NEW YORK NY 10003 ARCHITECTS 685441 SEDGWICK BUSINESS INTERIORS 100 W COURT ST SYRACUSE NY 13204 FURNITURE 284925 OMNICARE OF SYRACUSE DBA PHARMACY SOL PO BOX 715276 COLUMBUS OH 43271 PHARMACY 261728 6 73157 73157 RESIDENT CARE FEES 623990 11086710 11086710 ENTRY FEES EARNED 623990 4226665 4226665 HEALTH CENTER FEES 623990 2341237 2341237 MEDICARE AND MEDICAID PAYMENTS 623990 155253 155253 17809865 927282 927282 11734493 3045 11740815 1783 -6322 1262 -5060 -5060 CAFETERIA 623000 111170 111170 83294 83294 194464 18999708 17809865 0 1116686 46200 46200 326959 326959 6674330 6012065 662265 682388 585972 96416 1695357 1455817 239540 506706 438471 68235 721485 180501 540984 37382 37382 65741 65741 83703 83703 457468 278721 178747 133669 133669 315225 170482 144743 131995 131995 1844723 1760515 84208 55999 25863 30136 27680 21238 6442 680401 625969 54432 2528257 2325996 202261 113109 11959 101150 FOOD SERVICES 811866 811866 MEDICAL EXPENSE 361514 361514 199069 161316 37753 18501226 15274465 3226761 0 833 833 5208854 3943503 1174394 1227766 78875 79106 4697104 4531737 90219786 34982025 33022499 55237761 46985284 37529279 2584019 2715143 93751862 105265128 1388721 3814685 37339039 39180549 43405064 50484912 1494726 933669 196379 983589 83823929 95397404 X 8327077 8264129 1600856 1603595 9927933 9867724 93751862 105265128 498482 -558691 0 X X 0 1 X 1 0 X 108916 60812 458099 97107 73157 798091 16660230 17042797 17168135 16746166 17809865 85427193 16769146 17103609 17626234 16843273 17883022 86225284 983386 1551082 2355446 2248256 2142703 9280873 2750261 2481728 2791232 3255970 11279191 983386 4301343 4837174 5039488 5398673 20560064 65665220 827504 854842 742545 854522 927282 4206695 827504 854842 742545 854522 927282 4206695 127537 163874 127865 124969 194464 738709 17724187 18122325 18496644 17822764 19004768 91170688 0.72020 0.77730 0.04610 0.04510 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: CAFETERIA - 2011 AMOUNT: $ 111,266. 2012 AMOUNT: $ 103,647. 2013 AMOUNT: $ 104,844. 2014 AMOUNT: $ 96,988. 2015 AMOUNT: $ 111,170. MISCELLANEOUS - 2011 AMOUNT: $ 16,271. 2012 AMOUNT: $ 60,227. 2013 AMOUNT: $ 23,021. 2014 AMOUNT: $ 27,981. 2015 AMOUNT: $ 83,294. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1072791 1496634 -877162 1692263 1 X 2572434 2572434 51009634 27638364 23371270 10774234 7343661 3430573 25863484 25863484 55237761 INTEREST PAYABLE 958108 DUE TO AFFILIATES 25481 983589 X 18311114 -558691 -558691 18869805 83703 46200 129903 18999708 18371323 0 18371323 83703 46200 129903 18501226 PART IV, LINE 1B: KENDAL AT ITHACA RECEIVES REFUNDABLE DEPOSITS OF $1000 EACH FROM PROSPECTIVE RESIDENTS WHO WISH TO BE ON THE PRIORITY LIST FOR MOVE-INS. THESE DEPOSITS, AND INTEREST EARNED, REMAIN THE PROPERTY OF THE PROSPECTIVE RESIDENTS AND ARE MADE DIRECTLY TO A LOCAL BANK, WHERE THEY ARE HELD IN ESCROW UNTIL OCCUPANCY OR WITHDRAWAL. IN ADDITION, KENDAL SETS UP ESCROW ACCOUNTS FOR INDIVIDUALS WHO HAVE SIGNED A LIFECARE CONTRACT AND PAID A DEPOSIT ON THEIR UNIT BUT WHO HAVE NOT YET MOVED TO KENDAL. PART IV, LINE 2B: RESIDENTS PAY FEES TO THE ORGANIZATION PURSUANT TO ENTERING INTO A RESIDENCY CONTRACT. THESE FEES, NET OF THE PORTION THAT IS REFUNDABLE TO RESIDENTS, ARE RECORDED AS DEFERRED REVENUE FROM ENTRANCE FEES AND ARE AMORTIZED TO INCOME USING THE STRAIGHT-LINE METHOD OVER THE ESTIMATED REMAINING LIFE EXPECTANCY OF THE RESIDENCY OR COUPLE, ADJUSTED ANNUALLY. THE CURRENT PORTION OF REFUNDABLE ENTRANCE FEES AS OF DECEMBER 31, 2015 IS $0 AND THE LONG-TERM PORTION IS $933,669. PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(A) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION FOLLOWS THE PROVISIONS OF THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE APPLICATION OF THESE PROVISIONS HAS NO IMPACT ON THE ORGANIZATIONS FINANCIAL STATEMENTS. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS OR OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS IN AID 46,200. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS IN AID 46,200. 1 FINANCIAL AID TO RESIDENTS TO HELP PAY FOR THEIR MONTHLY FEES 3 46200 N/A N/A PART I, LINE 2: THE ONLY GRANTS GIVEN BY KENDAL AT ITHACA ARE FOR RESIDENT ASSISTANCE, SPECIFICALLY, TO HELP RESIDENTS PAY THEIR MONTHLY FEES. NO MONITORING IS REQUIRED. THE GRANTS ARE DIRECTLY APPLIED TO RESIDENTS' MONTHLY BILLS AND ACT TO DECREASE THE AMOUNT OWED BY THE RESIDENTS FOR THEIR MONTHLY FEES. KENDAL AT ITHACA'S CFO ANNUALLY REVIEWS THE FINANCIAL INFORMATION PROVIDED BY RESIDENTS AND AWARDS (OR RESCINDS) GRANTS BASED ON THAT INFORMATION. X X 0 0 0 0 0 0 0 0 0 DANIEL GOVERNANTI EXECUTIVE DIRECTOR 158843 0 0 0 0 0 1500 0 23435 0 183778 0 0 0 A TOMPKINS COUNTY DEVELOPMENT CORPORATION 272290745 2012-11-20 8853091 REFINANCE SERIES 2003 BONDS 0 0 0 B TOMPKINS COUNTY DEVELOPMENT CORPORATION 272290745 890090AM5 2014-12-31 33632496 REFINANCE SERIES 200 AND 2003 BONDS 0 0 0 C TOMPKINS COUNTY DEVELOPMENT CORPORATION 272290745 890090AM5 2014-12-31 16000000 CONSTRUCTION PROJECTS 0 0 0 A 435000 8853091 537450 177062 8138579 2012 1 0 1 1 B 33632496 2682623 1207485 992650 11074586 10862871 6812281 1 0 0 1 C 8509134 7335664 1173470 0 0 0 0 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 C 0 1 0 0 1 0 0 0 1 A 1 B 1 C 1 DAVID CALL A RESIDENT OF THE COMMUNITY THAT CURRENTLY SERVES ON THE BOARD OF DIRECTORS 86199 PAYMENT OF MONTHLY FEES 0 CAROL SISLER A RESIDENT OF THE COMMUNITY THAT CURRENTLY SERVES ON THE BOARD OF DIRECTORS 85601 PAYMENT OF MONTHLY FEES 0 DONALD STEWART FORMER BOARD MEMBER WITH PARENT OR IN-LAW WHO IS A RESIDENT 53963 PAYMENT OF MONTHLY FEES 0 ARNON GREIF A RESIDENT OF THE COMMUNITY THAT CURRENTLY SERVES ON THE BOARD OF DIRECTORS 87848 PAYMENT OF MONTHLY FEES 0 ALENE WYATT A RESIDENT OF THE COMMUNITY THAT CURRENTLY SERVES ON THE BOARD OF DIRECTORS 51524 PAYMENT OF MONTHLY FEES 0 JANET CORSON-RIKERT FORMER BOARD MEMBER/FAMILY MEMBER OF RESIDENTS CARROLL RIKERT&NELLIE CORSON 94901 FAMILY MEMBER PAID MONTHLY FEES TO KENDAL AND DONATED MONEY TO A KENDAL CHARITABLE FUND. 0 RUSSELL BOURNE RESIDENT AND BOARD MEMBER 63933 PAID MONTHLY FEES 0 FORM 990, PART III, LINE 1 KENDAL AT ITHACA IS A NOT-FOR-PROFIT CONTINUING CARE RETIREMENT COMMUNITY. OUR VISION IS TO BE A COMMUNITY WHOSE HALLMARKS ARE THE QUAKER VALUES OF RESPECT, CARE, AND TRUST. IN ADDITION WE STRIVE TO BE GOOD STEWARDS OF OUR RESOURCES AND ENVIRONMENT. OUR MISSION IS TO PROVIDE A MUTUALLY SUPPORTIVE ENVIRONMENT FOR RESIDENTS AND STAFF, AND TO CONTRIBUTE TO THE GREATER ITHACA COMMUNITY. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE OFFICERS OF THE CORPORATION AND OTHER TRUSTEES THAT MAY BE NAMED TO THE COMMITTEE BY THE CHAIR. THE EXECUTIVE COMMITTEE: (A) SHALL HAVE AND EXERCISE THE AUTHORITY OF THE BOARD OF TRUSTEES IN THE MANAGEMENT OF THE BUSINESS OF THE CORPORATION AND SHALL: (I) ACT AS AN ETHICS COMMITTEE WHEN NEEDED TO DEVELOP POLICIES AND GUIDELINES FOR HANDLING OF ETHICAL ISSUES AND REVIEW AND GIVE CONSULTATION INVOLVING ETHICAL DIFFICULTIES. (II) CONDUCT PERFORMANCE REVIEW OF PRESIDENT CHIEF EXECUTIVE OFFICER. (III) MONITOR EFFECTIVENESS AND APPROVE INCENTIVE COMPENSATION OF EMPLOYEES UNDER INCENTIVE COMPENSATION PROGRAMS. (IV) REVIEW AND RECOMMEND TO THE BOARD CHANGES TO THE HUMAN RESOURCES POLICY AND BENEFIT PLANS OF THE CORPORATION. (V) SUCH OTHER DUTIES AND FUNCTIONS AS MAY BE ASSIGNED BY THE BOARD. (B) THE EXECUTIVE COMMITTEE, HOWEVER, SHALL NOT HAVE ANY POWER OR THE AUTHORITY AS TO THE FOLLOWING: (I) THE FILLING OF VACANCIES IN THE BOARD OF TRUSTEES. (II) THE ADOPTION, AMENDMENT OR REPEAL OF (THE) BYLAWS OF THE CORPORATION. (III) THE AMENDMENT OR REPEAL OF ANY RESOLUTION OF THE BOARD. (IV) ACTION ON MATTERS ASSIGNED BY (THE) BYLAWS OR RESOLUTION OF THE BOARD OF TRUSTEES TO ANOTHER COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B KENDAL AT ITHACA IS AFFILIATED WITH KENDAL NEW YORK THROUGH BYLAW REQUIREMENTS. KENDAL NEW YORK MUST APPROVE THE ELECTION OF BOARD MEMBERS OF KENDAL AT ITHACA AND ANY AMENDMENTS TO THE ARTICLES OF INCORPORATION OR SPECIFIC SECTIONS OF THE BYLAWS OF KENDAL AT ITHACA AS WELL AS THE INCURRENCE OF DEBT OF SPECIFIED 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, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE AND IS ALSO DISTRIBUTED TO ALL BOARD MEMBERS BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST IS DEFINED AS "EXCESS BENEFIT" TO THE DISQUALIFIED PERSON. EXCESS BENEFITS MAY ARISE FROM A TRANSACTION IN WHICH THE AMOUNT OF THE ECONOMIC BENEFIT PROVIDED BY KENDAL AT ITHACA TO OR FOR THE USE OF THE DISQUALIFIED PERSON EXCEEDS THE VALUE OF THE CONSIDERATION (INCLUDING THE PERFORMANCE OF SERVICES) RECEIVED BY KENDAL AT ITHACA FOR PROVIDING SUCH BENEFIT. ALL MEMBERS OF THE KENDAL AT ITHACA BOARD OF TRUSTEES AND STAFF ARE COVERED BY THIS POLICY. ANY PERSON WHO REASONABLY BELIEVES THEY MAY BE AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF AND THE MATERIAL FACTS OF THE NATURE OF HIS OR HER INTEREST TO THE TRUSTEES OR MEMBERS OF THE COMMITTEE CONSIDERING THE PROPOSED TRANSACTION. SUCH DISCLOSURE SHALL INCLUDE ANY RELEVANT AND MATERIAL FACTS KNOWN TO SUCH PERSON ABOUT THE TRANSACTION AND ALL FACTS RELATING TO THE REASON THAT SUCH PERSON MIGHT BE A DISQUALIFIED PERSON. WHEN A PERSON DISCLOSES THEY MAY BE A DISQUALIFIED PERSON, THE BODY TO WHICH THE DISCLOSURE IS MADE SHALL THEREUPON, BY MAJORITY VOTE (OTHER THAN THE PERSON WHO MADE THE DISCLOSURE), DETERMINE WHETHER THE PERSON IS A DISQUALIFIED PERSON OR IS A POTENTIALLY DISQUALIFIED PERSON. IF IT IS DETERMINED THAT SUCH PERSON IS A DISQUALIFIED PERSON, SUCH PERSON SHALL NOT VOTE ON, NOR USE HIS PERSONAL INFLUENCE ON, NOR PARTICIPATE IN THE DISCUSSIONS OR DELIBERATIONS WITH RESPECT TO SUCH CONTRACT OR OTHER TRANSACTION. SUCH PERSON MAY PRESENT FACTUAL INFORMATION OR RESPOND TO QUESTIONS AS MAY BE REQUIRED BY THE REMAINDER OF THE BOARD OR COMMITTEE. THE DISQUALIFIED PERSON SHALL WITHDRAW FROM THE MEETING UNTIL THE DISCUSSION OR DISCUSSIONS, INCLUDING ANY VOTES TAKEN, HAS BEEN COMPLETED. THE MINUTES OF THE MEETING SHALL REFLECT THE DISCLOSURE OF THE DISQUALIFIED PERSON AND HIS/HER WITHDRAWAL FROM THE MEETING. EACH TRUSTEE, DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH A PERSON HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND HAS DISCLOSED ALL KNOWN CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S COMPENSATION HAS BEEN DETERMINED BY THE BOARD IN CONSULTATION WITH THE PRESIDENT AND THE DIRECTOR OF HUMAN RESOURCES OF THE KENDAL CORPORATION. FROM TIME TO TIME THE KENDAL CORPORATION PROVIDES TO THE BOARD CHAIR AN UPDATED COMPARATIVE AND INDEPENDENT SURVEY ON COMPENSATION FOR EXECUTIVE DIRECTORS. THE BOARD CHAIR THEN REVIEWS THIS INFORMATION WITH THE EXECUTIVE COMMITTEE AND/OR THE BOARD. KENDAL AT ITHACA'S HUMAN RESOURCE DIRECTOR, CFO, AND EXECUTIVE DIRECTOR DETERMINE COMPENSATION FOR ALL OTHER EMPLOYEES BASED ON INDEPENDENT DATA SUCH AS SURVEYS, TAKING INTO ACCOUNT THOSE EMPLOYEES' POSITIONS AND RESPONSIBILITIES RELATIVE TO OTHER POSITIONS AT KENDAL AND IN THE MARKETPLACE. COMPENSATION INCREASES FOR THE EXECUTIVE DIRECTOR AND ALL OTHER STAFF ARE REVIEWED AND APPROVED AS PART OF THE ANNUAL BUDGET PROCESS. THE KENDAL AT ITHACA BOARD OF TRUSTEES HAS FINAL APPROVAL OF THE BUDGET AND ASSOCIATED COMPENSATION INCREASES. THIS PROCESS WAS LAST UNDERTAKEN IN OCTOBER 2014. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS 990 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. THE MOST RECENT YEAR FORM 990 IS ALSO PUBLISHED ON THEIR WEBSITE (WWW.KAI.KENDAL.ORG). FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 PART XII, LINE 2C THE ORGANIZATION HAS A FINANCE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. KENDAL AT OBERLIN 600 KENDAL DRIVE OBERLIN OH 44074 341567246 OPERATE CCRC OH 501C(3) LINE 9 N/A 0 KENDAL AT LEXINGTON 160 KENDAL DRIVE LEXINGTON VA 24450 541795871 OPERATE CCRC VA 501C(3) LINE 9 N/A 0 KENDAL AT HANOVER 80 LYME ROAD HANOVER NH 03755 020519490 OPERATE CCRC NH 501C(3) LINE 9 N/A 0 BARCLAY FRIENDS 700 N FRANKLIN STREET WEST CHESTER PA 19380 232088476 OPERATE SKILLED AND ASSISTED LIVING HOME PA 501C(3) LINE 9 N/A 0 THE KENDAL CORPORATION 1107 EAST BALTIMORE PIKE KENNETT SQUARE PA 19348 232688382 DEVELOP AND PROVIDE SUPPORT SERVICES FOR CCRCS PA 501C(3) LINE 11C, III-FI N/A 0 KENDAL CHARITABLE FUNDS 1107 EAST BALTIMORE PIKE KENNETT SQUARE PA 19348 232626425 MANAGE CHARITABLE CONTRIBUTIONS TO PRIMARILY BENEFIT AFFILIATES PA 501C(3) LINE 9 THE KENDAL CORPORATION 0 KENDAL NEW YORK 1010 KENDAL WAY SLEEPY HOLLOW NY 10591 061656576 PROVIDE SUPPORT SERVICES TO KENDAL CCRCS IN NY NY 501C(3) LINE 11C, III-FI THE KENDAL CORPORATION 0 KENDAL CROSSLANDS COMMUNITIES PO BOX 100 KENNETT SQUARE PA 19348 231906212 OPERATE CCRC PA 501C(3) LINE 9 N/A 0 KENDAL ON HUDSON 1010 KENDAL WAY SLEEPY HOLLOW NY 10591 133971396 OPERATE CCRC NY 501C(3) LINE 9 N/A 0 KENDAL AT GRANVILLE 2158 COLUMBUS ROAD GRANVILLE OH 43023 311657346 OPERATE CCRC OH 501C(3) LINE 9 N/A 0 THE LATHROP COMMUNITIES 100 BASSETT BROOK DRIVE EASTHAMPTON MA 01027 042996627 OPERATE OVER-55 COMMUNITY MA 501C(3) LINE 9 N/A 0 KENDAL AT HOME 26040 DETROIT ROAD SUITE 1 WESTLAKE OH 44145 200548053 OPERATE CONTINUING CARE AT HOME PROGRAM OH 501C(3) LINE 9 N/A 0 COLLINGTON 10450 LOTTSFORD ROAD MITCHELLVILLE MD 20721 521281156 OPERATE CCRC MD 501C(3) LINE 9 N/A 0 THE ADMIRAL AT THE LAKE 929 W FOSTER AVE CHICAGO IL 60640 362171730 OPERATE CCRC IL 501C(3) LINE 9 N/A 0 CHANDLER HALL HEALTH SERVICES 90 BARCLAY STREET NEWTOWN PA 18940 232365124 OPERATE CCRC PA 501C(3) LINE 9 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 KENDAL NEW YORK M 540984 FMV KENDAL NEW YORK P 350004 FMV KENDAL NEW YORK P 162073 FMV KENDAL NEW YORK M 1671951