2015-11-12T18:39:52-06:00 2014-12-31 GRANT THORNTON LLP 757 THIRD AVE 2ND FLOOR NEW YORK NY 100172013 990 2014-01-01 133971396 KENDAL ON HUDSON % JENNIFER ANDERSON KEND 9149221000 1010 kendal way sleepy hollow NY 10591 jennifer anderson cfo 2125990100 2015-11-12 true SCOTT THOMPSETT P00741490 2125990100 2014 2016-04-25 22:37:26Z Patricia Doyle 1010 KENDAL WAY sleepy hollow NY 10591 27762598 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 13 245 0 0 215654 262303 25313724 24373401 1134875 1641894 1545171 1485000 28209424 27762598 41712 43860 0 0 11142501 10695231 0 0 0 17836999 16431526 29021212 27170617 -811788 591981 155481834 176588308 167672902 188573767 -12191068 -11985459 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 23587655 43860 24373401 In 2014, Kendal on Hudson fulfilled its mission and charitable purpose by providing care and services to 264 resident contract holders between the ages of 70 and 00. 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. In addition, Kendal on Hudson served 29 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 "dual 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 2014 Kendal provided services to the wider community, serving 2,225 persons 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 2014 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 $970,000 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 $40,000. For the 2014 fiscal year Kendal also provided subsidies to residents of $43,860. 23587655 true false 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 34 0 true 245 true false false false false false false false false false false X 16 13 false false false false false false true true true false true true true true true true true true true true false NY X JENNIFER ANDERSON 9149221082 1010 KENDAL WAY SLEEPY HOLLOW NY 10591 X Leonard Andrew DIRECTOR 4.0 1.0 X 0 0 0 HARRISON BLOOM DIRECTOR 4.0 0.0 X 0 0 0 BARD BUNAES DIRECTOR 4.0 0.0 X 0 0 0 EDWARD DOTY DIRECTOR 4.0 0.0 X 0 0 0 NORMA ELLIS DIRECTOR 4.0 0.0 X 0 0 0 ELIZABETH ENLOE DIRECTOR 4.0 0.0 X 0 0 0 FRANCINE GOLDSTEIN DIRECTOR 4.0 0.0 X 0 0 0 LINDA MARTIN DIRECTOR (Thru 6/2014) 4.0 0.0 X 0 0 0 MARY NICHOLS DIRECTOR 4.0 1.0 X 0 0 0 CLARE PIERSON DIRECTOR 4.0 0.0 X 0 0 0 JAMES WOOD DIRECTOR 4.0 0.0 X 0 0 0 ED HANIN CHAIRMAN 4.0 1.0 X X 0 0 0 AUBREY HAWES VICE CHAIR 4.0 1.0 X X 0 0 0 BARRY MORRIS TREASURER 4.0 1.0 X X 0 0 0 JOAN OLTMAN SECRETARY 4.0 1.0 X X 0 0 0 JOHN A DIFFEY EX OFFICIO (non-voting) 4.0 0.0 X 0 0 0 KEITH SAFIAN EX OFFICIO (non-voting) 4.0 0.0 X 0 0 0 KYLE MCGOVERN Director (as of 6/2014) 4.0 0.0 X 0 0 0 Howard Smith director 4.0 0.0 X 0 0 0 Patricia Doyle Executive Director 40.0 1.0 X 224736 0 8601 Jennifer Anderson CFO 40.0 1.0 X 162268 0 10746 Karen Harvatin Health Services Administrator 40.0 0.0 X 148416 0 8239 Gower Lane Director of Operations 40.0 0.0 X 142455 0 21910 Christine Appel Director of Nursing 40.0 0.0 X 137832 0 8191 Gemma Maver Director of Marketing 40.0 0.0 X 123891 0 8142 Tina Finnegan Director of Human Resources 40.0 0.0 X 122572 0 17172 1062170 0 83001 7 false true false Dimella Shaffer 281 summer street BOSTON MA 02210 architectural 382214 L M Company 140 Highland Street PORT CHESTER NY 10573 food services 245676 KesslerCore PO Box 643920 PITTSBURGH PA 15264 rehab services 228434 Unitex Textile 35 Washington St PERTH AMBOY NJ 08861 laundry services 180961 Brickman Group LTD LLC 3630 Solutions Center CHICAGO IL 606773006 landscaping services 169660 9 262303 262303 RESIDENTIAL FEES 623990 13548886 13548886 HEALTH CENTER FEES 623990 4963153 4963153 ENTRANCE FEES (AMORTIZED) 623990 5861362 5861362 24373401 1014205 1014205 0 0 0 0 0 627689 627689 627689 627689 0 0 0 ANCILLARY RESIDENTIAL SERVICES 623990 1485000 1485000 1485000 27762598 24373401 3126894 0 43860 43860 0 0 406351 406351 0 7642992 6778236 864756 575521 489193 86328 1435678 1220326 215352 634689 539486 95203 0 44899 44899 77800 77800 0 0 225295 225295 0 740005 540000 200005 682517 415276 267241 0 0 3330516 3330516 42974 10867 32107 0 14493 5953 8540 2470845 2421428 49417 895402 895402 3928379 3849811 78568 268096 268096 PURCHASED SERVICES 2014749 1410571 604178 FOOD 855612 855612 MEDICAL SUPPLIES 341344 341344 BAD DEBT 223086 223086 275514 216688 58826 27170617 23587655 3582962 0 11189 10729 9403621 16835789 0 0 1281954 971434 0 0 0 0 0 0 0 0 3371187 3802871 150074927 38604020 105971188 111470907 35442695 43496578 0 0 0 0 0 0 0 0 155481834 176588308 2668959 2609753 0 0 96873321 99004989 68130622 84396968 0 0 0 0 0 0 0 0 0 2562057 167672902 188573767 X -12930497 -12529027 739429 543568 0 0 -12191068 -11985459 155481834 176588308 X 591981 -134096 -32354 -219922 X false true X true false X 515102 99085 184367 215654 262303 1276511 25177345 25680745 27945931 26858895 25858401 131521317 0 0 0 25692447 25779830 28130298 27074549 26120704 132797828 0 0 0 132797828 970381 1118229 1191839 1152134 1014205 5446788 0 970381 1118229 1191839 1152134 1014205 5446788 0 0 26662828 26898059 29322137 28226683 27134909 138244616 0.96060 0.96078 0.03940 0.03922 X 131030359 31996994 99033365 8911138 6359738 2551400 10133430 247288 9886142 111470907 0 CONSTRUCTION PAYABLE 2087598 RETAINAGE PAYABLE 474459 2562057 X 28292166 -134096 663664 529568 27762598 27762598 27126767 27126767 43850 43850 27170617 Schedule D, Part XI, Line 2D Net Assets Released from Restriction: $(219,922) kendal on hudson charitable fund contributions: 883,531 kendal on hudson charitable fund Revenue 55 ---------- Total $ 663,664 Schedule D, part XII, line 4B RESIDENT SUBSIDY NETTED AGAINST REVENUE RECLASSED TO PART IX, LINE 2: $43,860 kendal on hudson charitable fund expenses: (10) -------- $43,850 Schedule D, Part X, Line 2 The Community follows the accounting guidance for uncertainties in income tax positions which requires that a tax position be recognized or derecognized based on a "more likely than not" threshold. This applies to positions taken or expected to be taken in a tax return. The Community does not believe its consolidated financial statements include any material uncertain tax positions. Koh's tax years ended December 31, 2011, 2012, 2013 and 2014 are still open to audit for both federal and state purposes. true Housing stipend (for resident unable to pay) 1 43860 Schedule I, Part I, Line 1 Kendal on Hudson issued one individual a stipend in 2014, and the amount was paid to a resident of the facility who was unable to meet his contractual obligation. No further monitoring of the stipend was required as the amount was specifically earmarked to cover a contractual obligation. X X X false false false false false false false false false Patricia Doyle Executive Director 220576 0 0 0 4160 0 1042 0 7559 0 233337 0 0 0 Jennifer Anderson CFO 162268 0 0 0 0 0 0 0 10746 0 173014 0 0 0 Karen Harvatin Health Services Administrator 145532 0 0 0 2884 0 680 0 7559 0 156655 0 0 0 Gower Lane Director of Operations 142455 0 0 0 0 0 680 0 21230 0 164365 0 0 0 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 1933477 0 68331536 4851083 0 6483750 1151842 0 0 0 55844861 0 2013 true true true true B 0 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 0.00000 0.00000 false false false true A 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 3: Amounts in excess of issue price represent investment earnings received on amounts in refunding escrow ($8) and amounts in the debt service reserve fund ($1,083). 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. 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. 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 VII - Board of Directors The organization's Board of Directors is comprised of 16 voting members. Keith Safian and John Diffey may attend board meetings by virtue of their respective positions as CEO of Phelps Memorial Hospital and Kendal of New York. Neither individual has a voting right. Jennifer Anderson, CFO, and Patricia Doyle, Executive Director, are officers of the corporation and employees of Kendal on Hudson. Both may attend board meetings, but neither can vote. form 990, part XI, line 9 Net assets released from restrictions for operations.........$(219,922) Total........................................................$(219,922) KENDAL AT OBERLIN 600 KENDAL DRIVE OBERLIN OH 44074 341567246 OPERATE CCRC OH 501(C)(3) 9 NA false LEXINGTON RETIREMENT COMMUNITY INC 160 KENDAL DRIVE LEXINGTON VA 24450 541795871 OPERATE CCRC VA 501(C)(3) 9 NA false KENDAL AT HANOVER 80 LYME ROAD HANOVER NH 03755 020519490 OPERATE CCRC NH 501(C)(3) 9 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) 11 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) 11 NA false KENDAL CROSSLANDS COMMUNITIES PO BOX 100 KENNETT SQUARE PA 19348 231906212 OPERATE CCRC PA 501(C)(3) 9 NA false KENDAL AT GRANVILLE 2158 COLUMBUS ROAD GRANTVILLE OH 43023 311657346 OPERATE CCRC OH 501(C)(3) 9 NA false THE LATHROP COMMUNITIES 100 BASSETT BROKK DRIVE EAST HAMPTON MA 01027 042996627 OPERATE ccrc MA 501(C)(3) 9 NA false kendal at home 27519 DETROIT ROAD WESTLAKE OH 44145 200548053 OPERATE CcRC OH 501(C)(3) 9 NA false Kendal at Ithaca 2230 N Triphammer Road Ithaca NY 14850 521787487 Operate CCRC NY 501(C)(3) 9 NA false The Admiral AT THE LAKE 929 W FOSTER AVENUE CHICAGO IL 60640 362171730 operate ccrc IL 501(c)(3) 9 NA false COLLINGTON FOUNDATION INC 10450 LOTTSFORD ROAD MITCHELLVILLE MD 20721 522011239 OPERATE CCRC MD 501(C)(3) 11 NA false Kendal on Hudson Charitable Fund 1010 kendal way sleepy hollow NY 10591 463359139 support svcs NY 501(c)(3) 9 KOH true CHANDLER HALL HEALTH SERVICES 99 BARCLAY STREET NEWTOWN PA 18940 232365124 HEALTHCARE PA 501(C)(3) 9 NA false false false false false false false false false false false false true true true true false false false false