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          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
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            <State>OH</State>
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          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>PAINTING CONTRACTOR</DescriptionOfServices>
        <Compensation>134666</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>2</NumberOfContractorsGT100K>
      <AllOtherContributions>338273</AllOtherContributions>
      <TotalContributions>338273</TotalContributions>
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        <BusinessCode>623990</BusinessCode>
        <TotalRevenueColumn>9484431</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>9484431</RelatedOrExemptFunctionIncome>
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      <ProgramServiceRevenue>
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        <BusinessCode>623990</BusinessCode>
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        <RelatedOrExemptFunctionIncome>3238001</RelatedOrExemptFunctionIncome>
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        <BusinessCode>623990</BusinessCode>
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        <RelatedOrExemptFunctionIncome>1640965</RelatedOrExemptFunctionIncome>
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        <Description>OTHER REVENUE</Description>
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        <RelatedOrExemptFunctionIncome>252487</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
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        <ManagementAndGeneral>711997</ManagementAndGeneral>
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        <Total>374687</Total>
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        <ManagementAndGeneral>104465</ManagementAndGeneral>
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      <PayrollTaxes>
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        <ProgramServices>303683</ProgramServices>
        <ManagementAndGeneral>75921</ManagementAndGeneral>
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        <ManagementAndGeneral>6364</ManagementAndGeneral>
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      <FeesForServicesAccounting>
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        <ManagementAndGeneral>64527</ManagementAndGeneral>
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        <Fundraising>1611</Fundraising>
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        <ManagementAndGeneral>113487</ManagementAndGeneral>
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        <ProgramServices>199348</ProgramServices>
        <ManagementAndGeneral>40830</ManagementAndGeneral>
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      <OfficeExpenses>
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        <ProgramServices>57150</ProgramServices>
        <ManagementAndGeneral>11706</ManagementAndGeneral>
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      <InformationTechnology>
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        <ProgramServices>101043</ProgramServices>
        <ManagementAndGeneral>20695</ManagementAndGeneral>
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      <Occupancy>
        <Total>2041858</Total>
        <ProgramServices>2001021</ProgramServices>
        <ManagementAndGeneral>40837</ManagementAndGeneral>
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      <Travel>
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        <ProgramServices>47536</ProgramServices>
        <ManagementAndGeneral>6482</ManagementAndGeneral>
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      <ConferencesMeetings>
        <Total>16484</Total>
        <ProgramServices>14506</ProgramServices>
        <ManagementAndGeneral>1978</ManagementAndGeneral>
      </ConferencesMeetings>
      <Interest>
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        <ManagementAndGeneral>18150</ManagementAndGeneral>
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      <PaymentsToAffiliates>
        <Total>449828</Total>
        <ManagementAndGeneral>449828</ManagementAndGeneral>
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        <Total>1484053</Total>
        <ProgramServices>1410721</ProgramServices>
        <ManagementAndGeneral>73332</ManagementAndGeneral>
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        <ProgramServices>44558</ProgramServices>
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        <Description>FOOD AND DINING</Description>
        <Total>878013</Total>
        <ProgramServices>878013</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>MEDICAL SUPPLIES</Description>
        <Total>604926</Total>
        <ProgramServices>604926</ProgramServices>
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      <OtherExpenses>
        <Description>MAINTENANCE &amp; REPAIR</Description>
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        <ProgramServices>459373</ProgramServices>
        <ManagementAndGeneral>9375</ManagementAndGeneral>
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      <OtherExpenses>
        <Description>LICENSES &amp; DUES</Description>
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        <ProgramServices>167550</ProgramServices>
        <ManagementAndGeneral>34318</ManagementAndGeneral>
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      <AllOtherExpenses>
        <Total>19176</Total>
        <ProgramServices>13020</ProgramServices>
        <ManagementAndGeneral>6156</ManagementAndGeneral>
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      </AmtsRecdFromDisqualPersons>
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      <SupportFromDQPsEtc>
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        <CurrentTaxYear>636544</CurrentTaxYear>
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      </CurrentYearMinus2Years>
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      <OtherLiabilities>
        <Description>BOND INTEREST PAYABLE</Description>
        <Amount>309562</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>ANNUITY OBLIGATIONS</Description>
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      <OtherLiabilities>
        <Description>DUE TO AFFILIATE</Description>
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      <ExpensesNotRptdOnFinStmt>216492</ExpensesNotRptdOnFinStmt>
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      <Form990ScheduleDPartXIV>
        <ReturnReference>PART IV, LINE 2B:</ReturnReference>
        <Explanation>A PORTION OF THE DEPOSITS REPRESENT REFUNDABLE ENTRANCE FEES UPON REOCCUPANCY OF THE UNITS.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:</Identifier>
        <ReturnReference>PART V, LINE 4:</ReturnReference>
        <Explanation>THE PURPOSE OF THIS ENDOWMENT FUND IS TO PROVIDE SUBSIDY FOR THE RESIDENTS OF KENDAL AT OBERLIN WHO ARE NOT ABLE TO CONTINUE TO PAY THEIR MONTHLY FEE.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:</Identifier>
        <ReturnReference>PART X:</ReturnReference>
        <Explanation>FIN48 FOOTNOTE: THE COMMUNITY HAS BEEN GRANTED EXEMPT STATUS RELATIVE TO FEDERAL AND STATE CORPORATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE CODES. THE COMMUNITY FOLLOWS THE GUIDANCE IN THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS, IF ANY. THE GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE GUIDANCE FURTHER PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX PROVISIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE APPLICATION OF THIS STANDARD HAS NO IMPACT ON THE COMMUNITY'S FINANCIAL STATEMENTS. THE COMMUNITY'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE TAX RETURNS FOR THE YEARS 2008 TO 2010 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
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      <Form990ScheduleDPartXIV>
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      <Form990ScheduleDPartXIV>
        <Identifier>PART XII, LINE 4B - OTHER ADJUSTMENTS:</Identifier>
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      <Form990ScheduleDPartXIV>
        <Identifier>PART XIII, LINE 4B - OTHER ADJUSTMENTS:</Identifier>
        <Explanation>BENEVOLANCE FUNDS RELEASED FROM RESTRICTIONS 103,005.</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
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      <Form990ScheduleIPartIII>
        <TypeOfGrant>RESIDENT FINANCIAL SUPPORT</TypeOfGrant>
        <NumberOfRecipients>9</NumberOfRecipients>
        <AmountOfNonCashAssistance>103005</AmountOfNonCashAssistance>
        <DescriptionOfNonCashAssistance>TRANSFER OF FUNDS FROM RESIDENT ASSISTANCE FUND TO KENDAL AT OBERLIN'S RESIDENT REVENUE.</DescriptionOfNonCashAssistance>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIV>
        <Explanation>THE PURPOSE OF THE RESIDENT ASSISTANCE FUND IS TO PROVIDE FINANCIAL SUPPORT FOR THOSE RESIDENTS WHO ARE UNABLE TO PAY THEIR KENDAL MONTHLY FEE. THE RESIDENT ASSISTANCE FUND WAS ESTABLISHED TO PROVIDE MONTHLY FEE ASSISTANCE ON ONE-TIME GRANT NEEDS TO RESIDENTS WHO HAVE OUTLIVED THEIR RESOURCES AND EXPERIENCING FINANCIAL DIFFICULTIES.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <Form990OfOtherOrganizations>X</Form990OfOtherOrganizations>
      <CompensationSurvey>X</CompensationSurvey>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>0</SeverancePayment>
      <SupplementalNonqualRetirePlan>0</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>0</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>0</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>0</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>0</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>0</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>0</AnyNonFixedPayments>
      <InitialContractException>0</InitialContractException>
      <Form990ScheduleJPartII>
        <NamePerson>BARBARA THOMAS</NamePerson>
        <BaseCompensationFilingOrg>217267</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>13097</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>230364</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ANN O'MALLEY</NamePerson>
        <BaseCompensationFilingOrg>146485</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>2875</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>5805</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>155165</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
    </IRS990ScheduleJ>
    <IRS990ScheduleK documentId="RetDoc1053100001">
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>KENDAL AT OBERLIN BANK QUALIFIED LOAN AGREEMENT SPONSORED BY THE LORAIN CO</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>300131427</IssuerEIN>
        <DateIssued>2009-03-24</DateIssued>
        <IssuePrice>5000000</IssuePrice>
        <DescriptionOfPurpose>THE PROCEEDS ARE TO BE USED FOR SPECIFIC ENHANCEMENTS TO THE COMMUNITY.</DescriptionOfPurpose>
        <Defeased>0</Defeased>
        <OnBehalfOfIssuer>0</OnBehalfOfIssuer>
        <PoolFinancing>0</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartII>
        <AmountRetired>175933</AmountRetired>
        <TotalProceeds>5000000</TotalProceeds>
        <IssuanceCostsFromProceeds>83225</IssuanceCostsFromProceeds>
        <CapitalExpenditures>3251144</CapitalExpenditures>
        <AmountUnspent>1665631</AmountUnspent>
        <YearOfSubstCompletion>2012</YearOfSubstCompletion>
        <CurrentRefunding>0</CurrentRefunding>
        <AdvanceRefunding>0</AdvanceRefunding>
        <FinalAllocationMade>0</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>1</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartIII>
        <OwningBondFinancedProperty>0</OwningBondFinancedProperty>
        <AnyLeaseArrangements>0</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>0</MngmentCntrctBondFinancdPrprty>
        <AnyResearchAgreements>0</AnyResearchAgreements>
        <PrcntgePrvtBusinessUseByOthers>0.00000</PrcntgePrvtBusinessUseByOthers>
        <PercentageOfPrvtBusinessReUBI>0.00000</PercentageOfPrvtBusinessReUBI>
        <TotalPrivateBusinessUse>0.00000</TotalPrivateBusinessUse>
        <PostIssuanceComplianceProcdrs>1</PostIssuanceComplianceProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIV>
        <Form8038TFiled>0</Form8038TFiled>
        <VariableRateIssue>1</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>0</HedgeIdentifiedInBooksAndRecds>
        <GrossProceedsInvestedInGIC>0</GrossProceedsInvestedInGIC>
        <GrossProceedsInvested>0</GrossProceedsInvested>
        <ExceptionToRebate>0</ExceptionToRebate>
      </Form990ScheduleKPartIV>
    </IRS990ScheduleK>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <SecuritiesPubliclyTraded>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>1</NumberOfContributions>
        <NoncashContribsRptdF990>48522</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>MARKET VALUE</MethodOfDeterminingRevenues>
      </SecuritiesPubliclyTraded>
      <AnyPropertyThatMustBeHeld>0</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>1</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>1</ThirdPartiesUsed>
      <Form990ScheduleMPartII>
        <Identifier>THIRD PARTY USE:</Identifier>
        <ReturnReference>PART I, LINE 32B:</ReturnReference>
        <Explanation>THE SALE OF NON-CASH CONTRIBUTIONS BY A THIRD PARTY IS OVERSEEN BY THE KENDAL AT OBERLIN BOARD OF DIRECTORS, COMMITTEE ON PHILANTHROPY, A SUBCOMMITTEE OF THE FINANCE AND PROPERTY COMMITTEE. THE COMMITTEE ON PHILANTHROPY IS RESPONSIBLE TO FOLLOW ALL GUIDELINES FOR RECEIVING GIFTS.</Explanation>
      </Form990ScheduleMPartII>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 4</ReturnReference>
        <Explanation>IN JANUARY 2011, THE BY-LAWS WERE AMENDED. THE CHANGES TO THE BY-LAWS RELATES TO ADDING KENDAL NORTHERN OHIO AS THE SOLE MEMBER.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7B</ReturnReference>
        <Explanation>THE KENDAL CORPORATION, A NONPROFIT SUPPORTING ORGANIZATION, HAS CERTAIN RESERVE POWERS THAT ARE SUBJECT TO THEIR APPROVAL. THE RESERVE POWERS ARE OUTLINED IN THE ORGANIZATION'S BY-LAWS. THE KENDAL COPORATION MUST APPROVE THE ELECTION OF BOARD MEMBERS OF THE COMMUNITY AND ANY AMENDMENTS TO THE BYLAWS OR ARTICLES OF INCORPORATION OF THE COMMUNITY AS WELL AS THE INCURRENCE OF DEBT; CHANGES IN CORPORATE PURPOSE; USE OF THE NAME "KENDAL" THE SUBSTANCE OF RESIDENT CONTRACTS; THE PURCHASE, SALE, LEASE OR OTHER DISPOSITION OF ANY REAL ESTATE OF IMPROVEMENTS THEREON OF A SPECIFIC VALUE; ANY DISSOLUTION, MERGER WITH ANOTHER ENTITY, DIVISION OR ACQUIRING CONTROL OF ANOTHER ENITY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>A DRAFT FORM 990 IS DISTRIBUTED TO KENDAL AT OBERLIN'S BOARD OF DIRECTORS FOR REVIEW AND COMMENTS PRIOR TO THE COMPLETION OF THE FINAL ELECTRONIC FILING OF THE FORM 990. THE GOVERNANCE COMMITTEE HAS INSTRUCTED THE CHAIR OF THE BOARD AND THE TREASURER TO COMPLETE A DETAILED REVIEW AND APPROVAL OF THE FORM 990 PRIOR TO SUBMITTING TO THE FULL BOARD OF DIRECTORS. A HARD COPY IS ALSO MAINTAINED IN THE ADMINISTRATIVE OFFICES OF KENDAL AT OBERLIN FOR PUBLIC INSPECTION REQUESTS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>ON AN ANNUAL BASIS, THE BOARD OF DIRECTORS AND KEY STAFF (MANAGEMENT AND SUPERVISORS) OF THE ORGANIZATION COMPLETE A CONFLICT OF INTEREST STATEMENT. THIS INFORMATION IS SUMMARIZED AND REVIEWED BY THE BOARD OF DIRECTORS FOR AWARNESS. ALL KNOWN CONFLICTS ARE IDENTIFIED AGAIN IF THEY RELATE TO A SPECIFIC TRANSACTION THAT IS BEING CONSIDERED. THE PERSON WHO HAS THE CONFLICT WOULD NOT BE INVOLVED WITH THE DISCUSSIONS OR DECISION MAKING PROCESS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>THE CHIEF EXECUTIVE OFFICER'S COMPENSATION IS ESTABLISHED BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS UTILIZES INDEPENDENT SALARY SURVEYS FROM THE NATIONAL INDUSTRY ASSOCIATION, THE STATE INDUSTRY ASSOCIATION AND A LOCAL SALARY SURVEY. ADDITIONAL INFORMATION AND SUPPORT IS ALSO OBTAINED FROM THE KENDAL CORPORATION. COMPENSATION OF OTHER KEY EMPLOYEES ALSO UTILIZES INDEPENDENT SALARY SURVEYS FROM NATIONAL, STATE AND LOCAL SOURCES. COMPENSATION OF OTHER KEY EMPLOYEES IS ALSO DETERMINED BY INDEPENDENT SALARY SURVEYS FROM NATIONAL, STATE AND LOCAL SOURCES. THIS IS ALSO TIED TO THE OVERALL PERFORMANCE OF THE KEY EMPLOYEES. THE PROCESS WAS LAST UNDERTAKEN IN 2011.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>KENDAL AT OBERLIN PUBLISHES A COMPREHENSIVE DISCLOSURE STATEMENT THAT INCLUDES INFORMATION ON THE BOARD OF DIRECTORS, THE ORGANIZATION AND ITS AFFILIATE RELATIONSHIPS, CONTRACT INFORMATION AND SERVICES PROVIDED, CONTRACT PRICING AND REFUND POLICIES AND CONDITIONS. THE DISCLOSURE STATEMENT ALSO INCLUDES THE AUDITED FINANCIAL STATEMENTS AND THE RELATED FOOTNOTES, ADDITIONAL FINANCIAL HIGHLIGHTS AND BUDGET INFORMATION. THIS IS PUBLISHED ANNUALLY AND IS PROVIDED TO THE CURRENT RESIDENTS OF KENDAL AT OBERLIN, THE PRIORITY LIST MEMBERS OF KENDAL AT OBERLIN AND ANY REQUESTS WE OBTAIN THROUGHOUT THE YEAR.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5:</ReturnReference>
        <Explanation>NET UNREALIZED LOSSES ON INVESTMENTS: -750,303. CHANGE IN VALUE IN UNITRUST 294,152. CHANGE IN ANNUITY OBLIGATION -31,179. CHANGE IN POOLED INCOME FUNDS -1,151. NET ASSETS RELEASED FROM RESTRICTION USED FOR CAPITAL -15,985. TOTAL TO FORM 990, PART XI, LINE 5: -504,466.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XII, LINE 2C</ReturnReference>
        <Explanation>THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>KENDAL AT ITHACA</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>2230 NORTH TRIPHAMMER RD</AddressLine1>
          <City>ITHACA</City>
          <State>NY</State>
          <ZIPCode>14850</ZIPCode>
        </AddressUS>
        <EIN>521787487</EIN>
        <PrimaryActivities>OPERATE A CONTINUING CARE RETIREMENT COMMUNITY</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)</ExemptCodeSection>
        <PublicCharityStatus>12</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>KENDAL ON HUDSON</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1010 KENDAL WAY</AddressLine1>
          <City>SLEEPY HOLLOW</City>
          <State>NY</State>
          <ZIPCode>10591</ZIPCode>
        </AddressUS>
        <EIN>133971396</EIN>
        <PrimaryActivities>OPERATE A CONTINUING CARE RETIREMENT COMMUNITY</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)</ExemptCodeSection>
        <PublicCharityStatus>12</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>THE KENDAL CORPORATION THE KENDAL COMMUNITIES DEVELOPMENT</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1107 E BALTIMORE PIKE</AddressLine1>
          <City>KENNETT SQUARE</City>
          <State>PA</State>
          <ZIPCode>19348</ZIPCode>
        </AddressUS>
        <EIN>232688382</EIN>
        <PrimaryActivities>SUPPORTING ORGANIZATION THAT PROVIDES MANAGEMENT SUPPORT AND SERVICES</PrimaryActivities>
        <LegalDomicileState>PA</LegalDomicileState>
        <ExemptCodeSection>509(A)</ExemptCodeSection>
        <PublicCharityStatus>13 TYPE III</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>KENDAL CHARITABLE FUNDS</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1107 E BALTIMORE PIKE</AddressLine1>
          <City>KENNETT SQUARE</City>
          <State>PA</State>
          <ZIPCode>19348</ZIPCode>
        </AddressUS>
        <EIN>232626425</EIN>
        <PrimaryActivities>MANAGE CHARITABLE CONTRIBUTIONS</PrimaryActivities>
        <LegalDomicileState>PA</LegalDomicileState>
        <ExemptCodeSection>501(C)</ExemptCodeSection>
        <PublicCharityStatus>11A</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>THE KENDAL CORPORATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>KENDAL AT HANOVER</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>80 LYME RD</AddressLine1>
          <City>HANOVER</City>
          <State>NH</State>
          <ZIPCode>03755</ZIPCode>
        </AddressUS>
        <EIN>020519490</EIN>
        <PrimaryActivities>OPERATE A CONTINUING CARE RETIREMENT COMMUNITY</PrimaryActivities>
        <LegalDomicileState>NH</LegalDomicileState>
        <ExemptCodeSection>501(C)</ExemptCodeSection>
        <PublicCharityStatus>12</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>BARCLAY FRIENDS</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>700 N FRANKLIN ST</AddressLine1>
          <City>WEST CHESTER</City>
          <State>PA</State>
          <ZIPCode>19380</ZIPCode>
        </AddressUS>
        <EIN>232088476</EIN>
        <PrimaryActivities>OPERATE A CONTINUING CARE RETIREMENT COMMUNITY</PrimaryActivities>
        <LegalDomicileState>PA</LegalDomicileState>
        <ExemptCodeSection>501(C)</ExemptCodeSection>
        <PublicCharityStatus>12</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>KENDAL-CROSSLANDS COMMUNITIES</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1107 E BALTIMORE PIKE</AddressLine1>
          <City>KENNETT SQUARE</City>
          <State>PA</State>
          <ZIPCode>19348</ZIPCode>
        </AddressUS>
        <EIN>231906212</EIN>
        <PrimaryActivities>OPERATE A CONTINUING CARE RETIREMENT COMMUNITY</PrimaryActivities>
        <LegalDomicileState>PA</LegalDomicileState>
        <ExemptCodeSection>501(C)</ExemptCodeSection>
        <PublicCharityStatus>12</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>KENDAL AT GRANVILLE</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>2158 COLUMBUS ROAD</AddressLine1>
          <City>GRANVILLE</City>
          <State>OH</State>
          <ZIPCode>43023</ZIPCode>
        </AddressUS>
        <EIN>311657346</EIN>
        <PrimaryActivities>OPERATE A CONTINUING CARE RETIREMENT COMMUNITY</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <ExemptCodeSection>501(C)</ExemptCodeSection>
        <PublicCharityStatus>12</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>KENDAL AT HOME</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>27519 DETROIT ROAD</AddressLine1>
          <City>WESTLAKE</City>
          <State>OH</State>
          <ZIPCode>44145</ZIPCode>
        </AddressUS>
        <EIN>200548053</EIN>
        <PrimaryActivities>OPERATE A CONTINUING CARE RETIREMENT COMMUNITY</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <ExemptCodeSection>501(C)</ExemptCodeSection>
        <PublicCharityStatus>12</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>THE LATHROP COMMUNITIES</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>100 BASSETT BROOK DRIVE</AddressLine1>
          <City>EASTHAMPTON</City>
          <State>MA</State>
          <ZIPCode>01027</ZIPCode>
        </AddressUS>
        <EIN>541795871</EIN>
        <PrimaryActivities>OPERATES A 55 &amp; OVER COMMUNITY</PrimaryActivities>
        <LegalDomicileState>MA</LegalDomicileState>
        <ExemptCodeSection>501(C)</ExemptCodeSection>
        <PublicCharityStatus>12</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>KENDAL AT LEXINGTON</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>160 KENDAL DRIVE</AddressLine1>
          <City>LEXINGTON</City>
          <State>VA</State>
          <ZIPCode>24450</ZIPCode>
        </AddressUS>
        <EIN>541795871</EIN>
        <PrimaryActivities>OPERATE A CONTINUING CARE RETIREMENT COMMUNITY</PrimaryActivities>
        <LegalDomicileState>VA</LegalDomicileState>
        <ExemptCodeSection>501(C)</ExemptCodeSection>
        <PublicCharityStatus>12</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>KENDAL NEW YORK</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1010 KENDAL WAY</AddressLine1>
          <City>SLEEPY HOLLOW</City>
          <State>NY</State>
          <ZIPCode>10591</ZIPCode>
        </AddressUS>
        <EIN>061656576</EIN>
        <PrimaryActivities>PROVIDE SUPPORTING SERVICES IN OPERATION OF KENDAL ON HUDSON AND ITHACA</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)</ExemptCodeSection>
        <PublicCharityStatus>13 TYPE I</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>THE KENDAL CORPORATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>KENDAL NORTHERN OHIO</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>600 KENDAL DRIVE</AddressLine1>
          <City>OBERLIN</City>
          <State>OH</State>
          <ZIPCode>44074</ZIPCode>
        </AddressUS>
        <EIN>200547957</EIN>
        <PrimaryActivities>SUPPORTING ORGANIZATION FOR KENDAL AT OBERLIN AND KENDAL AT HOME</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <ExemptCodeSection>501(C)</ExemptCodeSection>
        <PublicCharityStatus>13 TYPE III</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>COLLINGTON EPISCOPAL LIFECARE COMMUNITY INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>10450 LOTTSFORD ROAD</AddressLine1>
          <City>MITCHELLVILLE</City>
          <State>MD</State>
          <ZIPCode>20721</ZIPCode>
        </AddressUS>
        <EIN>521281156</EIN>
        <PrimaryActivities>OPERATE A CONTINUING CARE RETIREMENT COMMUNITY</PrimaryActivities>
        <LegalDomicileState>MD</LegalDomicileState>
        <ExemptCodeSection>501(C)</ExemptCodeSection>
        <PublicCharityStatus>12</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>1</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>1</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>0</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>1</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>