2014-08-11T13:05:06-05:00 2013-12-31 GRANT THORNTON LLP 666 THIRD AVENUE NEW YORK NY 100174057 990 2013-01-01 133971396 KENDAL ON HUDSON % JENNIFER ANDERSON KEND 9149221082 1010 kendal way Suite sleepy hollow NY 10591 jennifer anderson cfo 2014-08-11 2125990100 2013 2015-11-30 17:44:51Z Patricia Doyle 1010 KENDAL WAY sleepy hollow NY 10591 28209424 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. 15 12 262 0 0 184367 215654 26348251 25313724 911175 1134875 1597680 1545171 29041473 28209424 41712 41712 0 0 11114268 11142501 0 0 0 15323571 17836999 26479551 29021212 2561922 -811788 157797479 155481834 169359538 167672902 -11562059 -12191068 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 25834202 41712 25313724 In 2013, Kendal on Hudson fulfilled its mission and charitable purpose by providing care and services to 273 Resident contract holders between the ages of 70 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. In addition, Kendal on Hudson served 127 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 the Kendal on Hudson health center must be Medicaid or "Dual Eligible" persons. Care and services to residents include a resident care center where physicians visit on an as needed basis and a nurse practitioner is provided 6 days per week. In addition, the organization offers outpatient rehabilitation including physical and occupational therapy, as well as home care services. There is a Dietician who provides counseling on resident diets. The organization offers a comprehensive fitness and wellness program that includes a fitness center, indoor heated pool, and 25 exercise classes per week. During 2013 Kendal on Hudson provided services to the wider community by offering members of The Sleepy Hollow Senior Center and Tarrytown Seniors access to the swimming pool. To monitor activities by the swimming pool, 44 hours of Staff Lifeguard and 44 hours of Fitness Coordinator time was used for the year. Kendal on Hudson also provided community space at no charge to local Not-For-Profit Organizations for meetings and presentation, totaling approximately 63 hours, including time used in the swimming pool by other seniors. Senior Staff at Kendal, donated 23 hours of staff time in service to other organizations as unpaid volunteers and board members. Also during 2013, Kendal on Hudson participated in collage, 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. Overall, Kendal on Hudson provided $1,065,440 in the form of space, time and financial donations to the surrounding community, including an optional Payment in Lieu of Taxes to the town of Sleepy Hollow, NY. Internally, Kendal on Hudson provided its staff with a Tuition Assistance program for staff members interested in higher education courses. The total for this program was $21,902 for the 2013 fiscal year. Kendal on Hudson also provided subsidies to residents of $41,712 and charitable donations totaling $8,050 in support of other organizations that render services in health care and recreation to senior citizens and to children. 25834202 true true false false false false false false false false true false false false false true true false 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 false false false true 28 0 true 262 true false false false false false false false false false false X 15 12 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 X 0 0 HARRISON BLOOM DIRECTOR 4.0 X 0 0 BARD BUNAES DIRECTOR 4.0 X 0 0 EDWARD DOTY DIRECTOR 4.0 X 0 0 NORMA ELLIS DIRECTOR 4.0 X 0 0 ELIZABETH ENLOE DIRECTOR 4.0 X 0 0 FRANCINE GOLDSTEIN DIRECTOR 4.0 X 0 0 LINDA MARTIN DIRECTOR 4.0 X 0 0 MARY NICHOLS DIRECTOR 4.0 X 0 0 CLARE PIERSON DIRECTOR 4.0 X 0 0 JAMES WOOD DIRECTOR 4.0 X 0 0 ED HANIN CHAIRMAN 4.0 X X 0 0 AUBREY HAWES VICE CHAIR 4.0 X X 0 0 BARRY MORRIS TREASURER 4.0 X X 0 0 JOAN OLTMAN SECRETARY 4.0 X X 0 0 JOHN A DIFFEY EX OFFICIO 4.0 X 0 0 KEITH SAFIAN EX OFFICIO 4.0 X 0 0 Marge Glusker thru 72013 director 4.0 X 0 0 Patricia Doyle Executive Director 40.0 X 234119 20423 Jennifer Anderson CFO 40.0 X 175309 28572 Karen Harvatin Health Services Administrator 40.0 X 147216 16612 Gower Lane Director of Operations 40.0 X 140555 33178 Christine Appel Director of Nursing 40.0 X 135225 15494 Gemma Maver Director of Marketing 40.0 X 121275 16964 Tina Finnegan Director of Human Resources 40.0 X 120615 26819 1074314 0 158062 8 false true false Dimella Schaefer 281 Summer Street BOSTON MA 02210 architects 7601305 l m company 140 highland street PORTCHESTER NY 10573 contractor 260913 Unitex textile 35 washington street PERTH AMBOY NY 08861 Laundry svcs 177076 Angels on call 97 Gleneida Avenue CARMEL NY 10512 nursing agency 174289 Brickman Group 3630 solutions center CHICAGO IL 60677 landscapers 151778 7 215654 215654 RESIDENTIAL FEES 623990 13741975 13741975 HEALTH CENTER FEES 623990 5372934 5372934 ENTRANCE FEES (AMORTIZED) 623990 6198815 6198815 25313724 1152134 1152134 0 0 0 0 0 -17259 -17259 -17259 -17259 0 0 0 ANCILLARY RESIDENTIAL SERVICES 623990 1545171 1545171 1545171 28209424 25313724 2680046 0 41712 41712 0 0 443220 443220 0 8240094 7423648 816446 486328 413379 72949 1295944 1101552 194392 676915 575378 101537 0 53981 53981 64800 64800 0 0 0 0 0 180841 180841 1936335 1712634 223701 0 0 2929358 2929358 2601 2601 0 59298 24855 34443 2510740 2460525 50215 969250 969250 4373195 4285731 87464 243020 243020 EXTINGUISHMENT OF DEBT LOSS 2193388 2193388 PURCHASED SERVICES 1911158 1330329 580829 BAD DEBT 211800 211800 CASH RECEIPT ASSESSMENT 134858 134858 62376 25805 36571 29021212 25834202 3187010 0 0 0 6300036 9414810 0 0 1140913 1281954 0 0 0 0 0 0 0 0 3964940 3371187 140976472 35005284 107752340 105971188 38639250 35442695 0 0 0 0 0 0 0 0 157797479 155481834 1953822 2668959 0 0 97641527 96873321 69764189 68130622 0 0 0 0 0 0 0 0 0 0 169359538 167672902 X -12394026 -12930497 831967 739429 0 0 -11562059 -12191068 157797479 155481834 X -811788 272129 -89350 X false true X true X 175981 515102 99085 184367 215654 1190189 25258579 25177345 25680745 27945931 26858895 130921495 0 0 0 25434560 25692447 25779830 28130298 27074549 132111684 0 0 0 132111684 960989 970381 1118229 1191839 1152134 5393572 0 960989 970381 1118229 1191839 1152134 5393572 0 0 26395549 26662828 26898059 29322137 28226683 137505256 0.96078 0.96129 0.03922 0.03871 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 131272780 28545634 102727146 9703692 6459650 3244042 105971188 0 0 X 28350491 272129 -89350 182779 28167712 41712 41712 28209424 28979500 28979500 41712 41712 29021212 Schedule D, part XI, line 2d Net Assets Released from Restriction: $(165,565) kendal on hudson charitable fund contributions: 76,215 ---------- total: $(89,350) Schedule D, part XI, line 4b RESIDENT SUBSIDY NETTED AGAINST REVENUE RECLASSED TO PART IX, LINE 2: $41,712 Reconciliation of Expenses Schedule D, part XII, line 4B RESIDENT SUBSIDY NETTED AGAINST REVENUE RECLASSED TO PART IX, LINE 2: $41,712 schedule d, part X, line 2 Kendal on Hudson (koh) has received and the Fund has applied for an exemption from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. 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, 2010, 2011, 2012 and 2013 are still open to audit for both federal and state purposes. The fund's tax year ended December 31, 2013 is still open to audit for both federal and state purposes. true Housing stipend (for resident unable to pay) 1 41712 Schedule I, Part I, Line 1 Kendal on Hudson issued one individual a stipend in 2013, 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 true false Patricia Doyle Executive Director 222311 7500 4308 11098 9325 254542 Jennifer Anderson CFO 157781 15000 2528 6311 22261 203881 Karen Harvatin Health Services Administrator 145536 0 1680 7266 9346 163828 Gower Lane Director of Operations 140555 0 0 7067 26111 173733 Christine Appel Director of Nursing 133665 0 1560 6668 8826 150719 Part I, Line 7 Bonuses were paid out during the year that constituted non-fixed payments. A BONUS WAS PAID TO THE EXECUTIVE DIRECTOR, PATRICIA DOYLE, and The CFO, Jennifer anderson, FOR THE 2013 CALENDAR YEAR based on each individual's performance. THE BOARD HAS DISCRETION OVER THE AMOUNT PAID AS A BONUS. The amounts paid were as follows: P. doyle: $7,500 J. Anderson: $15,000 A County of Westchester lDC 455135576 95737tab2 2013-04-18 68330445 refund of bonds issued 2003 & 2007 false false false B COUNTY OF WESTCHESTER IDA 521294265 957370AP4 2007-12-20 41350000 Refund of 2003 series A Bonds false false false A 0 0 68331536 4851083 0 6483750 1151842 0 0 0 55844861 0 2013 true true true true B 41350000 0 40684079 0 0 39356242 949200 0 0 378638 0 0 2007 false true true true A false false false false 0 false false false true B false true false false 0.01000 0.01000 false false false false A false true false false 0 false 0 true true B false false true true lehman brothers 10. false false false 0 false false A true B false Schedule K, part I & Part II Part I: In 2003, the county of Westchester industrial development agency issued tax-exempt bonds (the "2003 Bonds") and loaned the proceeds to the taxpayer. As of the end of the reporting period, a portion of the 2003 bonds were outstanding, however, the 2003 bonds had been legally defeased in whole and were not treated as a liability of the taxpayer. Pursuant to Part I of the instructions to the schedule K, the 2003 bonds do not need to be listed in Part I nor are they subject to the generally applicable reporting requirements of Parts I, II, III and IV. 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 15 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.........$(165,565) Kendal on Hudson Charitable Fund contributions..................76,215 Total.........................................................$(89,350) 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 false false false false false true false