2011-11-10T15:33:32-06:00 2010-12-31 LARSONALLEN LLP 18 SENTRY PARK WEST SUITE 300 BLUE BELL PA 194222240 990 2010-01-01 341567246 KENDAL AT OBERLIN KEND 4407750094 600 KENDAL DRIVE OBERLIN OH 44074 ANN M O'MALLEY 4407750094 2011-11-10 1 BERNADETTE O'TOOLECPA 2156433900 2010 2016-02-24 21:20:13Z ANN M O'MALLEY 600 KENDAL DRIVE OBERLIN OH 44074 16120316 0 X WWW.KAO.KENDAL.ORG X 1990 OH FOUNDED BY QUAKER VALUES, WE OFFER A VIBRANT, DIVERSE, CARING COMMUNITY FOR THE ELDERLY. 15 15 423 355 0 0 451669 302263 14542671 15164724 622914 647877 4452 5449 15621706 16120313 0 0 0 0 6775913 6860350 3064 5559 5559 7023224 7298698 13802201 14164607 1819505 1955706 61489383 64599268 52015938 50831904 9473445 13767364 X FOUNDED ON QUAKER VALUES, WE OFFER OLDER PEOPLE A VIBRANT, DIVERSE, CARING COMMUNITY ENCOURAGING INDIVIDUAL LIFESTYLES BY PROMOTING INDEPENDENCE, CONTINUING LEARNING, CIVIC INVOLVEMENT WITH THE WIDER COMMUNITY, SOCIAL RELATIONSHIPS AND EXCELLENCE IN HEALTH CARE. KENDAL AT OBERLIN OPERATES A NONPROFIT CONTINUING CARE RETIREMENT FACILITY IN OBERLIN, OH, CONSISTING OF 211 RESIDENTIAL UNITS WITH A COMMON FACILITY, 42 CERTIFIED AND LICENSED MEDICARE NURSING HOME BEDS AND 24 LICENSED UNITS FOR RESIDENTIAL CARE. PROGRAM SERVICE COSTS ALSO INCLUDE ADMISSION EXPENSES. SERVICES INCLUDE HOUSING, CENTRAL DINING, A FULL CONTINUUM OF CARE ON PREMISES, AS WELL AS SOCIAL, CULTURAL AND RECREATIONAL ACTIVITIES. 0 0 10011592 15164724 HEALTH CARE DELIVERY AND MANAGEMENT: AS A NONPROFIT ORGANIZATION, KENDAL AT OBERLIN IS COMMITTED TO SOCIAL RESPONSIBILITY AND LEADERSHIP. DURING THE 2010 CALENDAR YEAR, KENDAL RESIDENTS, STAFF AND BOARD VOLUNTEERED MORE THAN 40,000 RECORDED HOURS OF SERVICE TO OVER 80 NONPROFIT ORGANIZATIONS LOCATED IN OBERLIN AND OTHER LORAIN COUNTY COMMUNITIES. KENDAL ENCOURAGES STAFF TO SHARE THEIR SKILLS AND KNOWLEDGE WITH LOCAL GROUPS, ESPECIALLY WHEN THE FOCUS IS THE AGING PROCESS AND ISSUES OF CONCERN TO OLDER ADULTS. KENDAL AT OBERLIN IS ACCREDITED BY THE COMMISSION ON ACCREDITATION AND REHABILITATION FACILITIES/THE CONTINUING CARE ACCREDITATION COMMISSION (CARF/CCAC). THE COMMISSION RE-ACCREDITED KENDAL AT OBERLIN FOR A FIVE YEAR ACCREDITATION TERM THROUGH JUNE 2012 FOR A FIVE YEAR CONFORMANCE IN NINE SPECIFIC AREAS OF OPERATION THAT INCLUDED BOARD GOVERNANCE, FINANCIAL REPORTING AND DISCLOSURE PRACTICES, FINANCIAL PLANNING AND OPERATIONAL RESULTS, AND PERSON-CENTERED CARE PROGRAMS. KENDAL AT OBERLIN ALSO RECEIVED THE DESIGNATION AS A PERSON-CENTERED LONG-TERM CARE COMMUNITY AND WAS THE VERY FIRST RETIREMENT COMMUNITY IN OHIO TO RECEIVE THIS DESIGNATION. THE AMERICAN ASSOCIATION OF HOMES AND SERVICES FOR THE AGING FEATURED THE FOLLOWING PROGRAMS IMPLEMENTED BY KENDAL AT OBERLIN AS BEST PRACTICES; HUMAN RESOURCES APPROACH OF RECRUITING FROM WITHIN, WHICH HAS SUCCESSFULLY RECRUITED AND RETAINED CURRENT EMPLOYEES AS STATE TRAINED NURSING ASSISTANTS; THE FALLS AT RISK PROGRAM WHICH HAS REDUCED THE NUMBER OF RESIDENT FALLS AND INJURIES; RECEIVED THE PUBLIC TRUST AWARD FOR KENDAL AT OBERLIN'S PUBLICITY PLUGS PROGRAM FOR PROVIDING POSITIVE PUBLICITY FOR OBERLIN SCHOOLS. KENDAL AT OBERLIN HAS ALSO BEEN RECOGNIZED FOR EXCELLENCE IN SURVEY RESULTS (NO NURSING DEFICIENCIES); RATED AS A 5 STAR RATING BY THE CENTERS FOR MEDICARE AND MEDICAID SERVICES WHICH IS THE HIGHEST RATING POSSIBLE AND PLACED KENDAL AMONG THE TOP SKILLED NURSING FACILITIES IN THE STATE OF OHIO. KENDAL AT OBERLIN ALSO HAS AN EARLY LEARNING CENTER ON THE CAMPUS WHICH OFFERS INTERGENERATIONAL PROGRAMMING FOR THE RESIDENTS AND THE CHILDREN ATTENDING. IN 2010, KENDAL'S EARLY LEARNING CENTER RECEIVED A 3 STAR STEP-UP TO QUALITY AWARD (HIGHEST RATING) AS RECOGNITION OF THE EXCELLENT CHILD CARE PROGRAM AND ITS ONGOING COMMITTMENT TO CHILDREN. KENDAL AT OBERLIN HAS DEVELOPED A TEN YEAR MASTER CAMPUS PLAN AND HAS COMPLETED THE IMPLEMENTATION OF PHASE I AND II OF THE THREE PHASED PLAN. THE PLAN INCLUDED THE ADDITION OF 36 NEW INDEPENDENT LIVING UNITS, ENHANCEMENTS TO A VARIETY OF COMMUNITY SPACES AND THE ADDITION OF A 13 UNIT ASSISTED LIVING WING. 10011592 1 1 0 0 0 0 0 0 1 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 16 0 1 423 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X KENDAL AT OBERLIN 4407750094 600 KENDAL DRIVE OBERLIN OH 44074 GEORGE ANDREWS 1.00 X 0 0 0 CAROL BOJANOWSKI 1.00 X 0 0 0 ERROL BROWNE 1.00 X 0 0 0 JON CLARK 2.00 X X 0 0 0 DAVE CLASH 1.00 X 0 0 0 DAN COOK 1.00 X 0 0 0 EMMA MASON 2.00 X X 0 0 0 WILLIAM MEESE 1.00 X 0 0 0 ED MILLER 1.00 X 0 0 0 FERDINAND PROTZMAN 1.00 X 0 0 0 NANCY SABATH 2.00 X X 0 0 0 WILLIAM RICE 1.00 X 0 0 0 ELDONNA SHIELDS-KYLE 1.00 X 0 0 0 ROBERT TAYLOR 2.00 X X 0 0 0 STEPHANIE WILES 1.00 X 0 0 0 BARBARA THOMAS 60.00 X 209632 0 8436 ANN O'MALLEY 60.00 X 144380 0 5668 STACY TERRELL 60.00 X 99266 0 4000 DENNIS O'TOOLE 0.00 X 0 0 0 354012 0 14104 2 0 1 0 THERAPY PARTNERS 16600 SPRAGUE ROAD SUITE 365 MIDDLEBURG HEIGHTS OH 44130 THERAPY PROVIDER 334862 PULLIN PAINTING 1072 PLAZA DRIVE AMHERST OH 44001 PAINTING CONTRACTOR 146121 MOLTER INC 12961 STATE ROAD NORTH ROYALTON OH 44133 FLOORING CONTRACTOR 121835 3 302263 302263 HEALTH CARE DELIVERY A 623990 14698388 14698388 466336 466336 15164724 647880 647880 5449 5449 5449 5449 3 -3 -3 -3 16120313 15164724 0 653326 453278 453278 4905768 4496919 408849 303029 277260 25769 817474 678503 138971 380801 316065 64736 23143 23143 59960 59960 5559 5559 109570 109570 459748 350754 108994 206433 171339 35094 1990345 1651987 338358 122866 101979 20887 2016220 1673462 342758 34116 28317 5799 16160 13413 2747 43373 43373 470857 470857 1442782 1442782 LICENSE, DUES, AND FEES 233732 193998 39734 OTHER EXPENSES 60387 50121 10266 MEALS 9006 7475 1531 14164607 10011592 4147456 5559 1432371 1029531 2209091 1523487 6464 2964 1436957 1270592 162506 281415 98778 107628 62792 68312 51609725 20049530 31059709 31560195 24116308 27922155 204265 57389 700142 775600 61489383 64599268 1242724 1038698 32267357 31350840 17832858 17765592 175000 179000 497999 497774 52015938 50831904 X 7208268 11053557 2160177 2608807 105000 105000 9473445 13767364 61489383 64599268 X 1955706 2338213 X X 0 1 1 X 0 X 780880 308463 103763 451669 302263 1947038 12456375 13244454 13999651 14542671 15164724 69407875 13237255 13552917 14103414 14994340 15466987 71354913 0 0 0 71354913 704145 911829 763708 508120 653329 3541131 704145 911829 763708 508120 653329 3541131 13941400 14464746 14867122 15502460 16120316 74896044 0.95270 0.95200 0.04730 0.04800 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 106226 0 14889 121115 90728 0 15498 -2516 2516 0 106226 5000 100000 -14272 -3424 3424 0 90728 0.13000 0.87000 0.00000 0 0 1510483 1510483 41563778 16531796 25031982 8304347 3517734 4786613 231117 231117 31560195 BOND INTEREST PAYABLE 331047 ANNUITY OBLIGATIONS 150146 DUE TO AFFILIATE 16581 497774 16120313 14164607 1955706 2119796 218417 2338213 4293919 18411416 2119796 313177 2432973 15978443 109570 32300 141870 16120313 14055037 0 14055037 109570 109570 14164607 PART IV, LINE 2B: A PORTION OF THE DEPOSITS REPRESENTS REFUNDABLE ENTRANCE FEES UPON REOCCUPANCY OF THE UNITS. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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 2007 TO 2009 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN VALUE IN UNITRUST 313,177. CHANGE IN ANNUITY OBLIGATION -32,300. NET ASSETS RELEASE FOR CAPITAL EXPENDITURE -62,460. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE IN CHARITABLE UNITURST 313,177. PART XII, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN AMMUNITY OBLIGATON 32,300. X X X 0 0 0 0 0 0 0 0 0 BARBARA THOMAS 209632 0 0 0 0 0 8436 0 0 0 218068 0 0 0 ANN O'MALLEY 141700 0 2680 0 0 0 5668 0 0 0 150048 0 0 0 SUPPLEMENTAL INFORMATION PART III SCHEDULE J, PART 1, LINE 3 - KENDAL AT OBERLIN'S CHIEF EXECUTIVE OFFICER'S COMPENSATION IS ESTABLISHED BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS UTILIZES INDEPENDENT SALARY SURVEYS FROM THE FIELD OF AGING'S NATIONAL INDUSTRY ASSOCIATION, THE STATE INDUSTRY ASSOCIATION AND A LOCAL SALARY SURVEY. ADDITIONAL INFORMATION AND SUPPORT IS OBTAINED FROM THE KENDAL CORPORATION AS WELL. THE BOARD OF DIRECTORS IS ALSO PROVIDED COMPENSATION INFORMATION FROM OTHER "LIKE" NON-PROFIT ORGANIZATIONS BASED ON INFORMATION PROVIDED IN THE FORM 990. COMPENSATION FOR OTHER KEY EMPLOYEES IS ALSO ESTABLISHED BY UTILIZING INDEPENDENT SALARY SURVEYS FROM THE NATIONAL, STATE AND LOCAL INDUSTRY ASSOCIATIONS. THIS INFORMATION IS SHARED WITH THE BOARD CHAIR FOR REVIEW. KENDAL AT OBERLIN BANK QUALIFIED LOAN AGREEMENT SPONSORED BY THE LORAIN CO 2009-03-24 5000000 PROCEEDS TO BE USED FOR SPECIFIC ENHANCEMENTS/ADDITIONS ON KENDAL 0 0 0 5000000 103000 2500000 2012 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 7B 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 O 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. FORM 990, PART VI, SECTION B, LINE 11 FORM 990, PART VI, SECTION B, LINE 11A - A DRAFT FORM 990 IS DISTRIBUTED TO KENDAL AT OBERLIN'S BOARD OF DIRECTORS FOR REVIEW AND COMMENT PRIOR TO THE COMPLETION OF THE FINAL ELECTRONIC FILING OF THE FORM 990. A CONCENSUS IS OBTAINED FROM THE BOARD OF DIRECTORS IF THE FORM 990 IS READY FOR FILING. 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. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, THE BOARD OF DIRECTORS AND ALL STAFF OF THE ORGANIZATION COMPLETE A CONFLICT OF INTEREST STATEMENT. THIS INFORMATION IS SUMMARIZED AND REVIEWED BY THE BOARD OF 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. FORM 990, PART VI, SECTION B, LINE 15 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. THIS INFORMATION IS REVIEWED WITH THE CHAIR OF THE BOARD. 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. THIS INFORMATION IS REVIEWED WITH THE CHAIR OF THE BOARD ON AN ANNUAL BASIS. THE PROCESS WAS LAST UNDERTAKEN IN 2010. FORM 990, PART VI, SECTION C, LINE 19 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 STATEMENS 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 2,119,796. CHANGE IN VALUE IN UNITRUST 313,177. CHANGE IN ANNUITY OBLIGATION -32,300. NET ASSETS RELEASE FOR CAPITAL EXPENDITURE -62,460. TOTAL TO FORM 990, PART XI, LINE 5: 2,338,213. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR KENDAL AT ITHACA 2230 NORTH TRIPHAMMER RD ITHACA NY 14850 521787487 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY NY 501(C) 12 0 KENDAL ON HUDSON 1010 KENDAL WAY SLEEPY HOLLOW NY 10591 133971396 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY NY 501(C) 12 0 THE KENDAL CORPORATION THE KENDAL COMMUNITIES DEVELOPMENT 1107 E BALTIMORE PIKE KENNETT SQUARE PA 19348 232688382 SUPPORTING ORGANIZATION THAT PROVIDES MANAGEMENT SUPPORT AND SERVICES PA 509(A) 13 TYPE III 0 KENDAL CHARITABLE FUNDS 1107 E BALTIMORE PIKE KENNETT SQUARE PA 19348 232626425 MANAGE CHARITABLE CONTRIBUTIONS PA 501(C) 11A THE KENDAL CORPORATION 0 KENDAL AT HANOVER 80 LYME RD HANOVER NH 03755 020519490 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY NH 501(C) 12 0 BARCLAY FRIENDS 700 N FRANKLIN ST WEST CHESTER PA 19380 232088476 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY PA 501(C) 12 0 KENDAL-CROSSLANDS COMMUNITIES 1107 E BALTIMORE PIKE KENNETT SQUARE PA 19348 231906212 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY PA 501(C) 12 0 KENDAL AT GRANVILLE 2158 COLUMBUS ROAD GRANVILLE OH 43023 311657346 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY OH 501(C) 12 0 KENDAL AT HOME 27519 DETROIT ROAD WESTLAKE OH 44145 200548053 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY OH 501(C) 12 0 THE LATHROP COMMUNITIES 100 BASSETT BROOK DRIVE EASTHAMPTON MA 01027 541795871 OPERATES A 55 & OVER COMMUNITY MA 501(C) 12 0 KENDAL AT LEXINGTON 160 KENDAL DRIVE LEXINGTON VA 24450 541795871 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY VA 501(C) 12 0 KENDAL NEW YORK 1010 KENDAL WAY SLEEPY HOLLOW NY 10591 061656576 PROVIDE SUPPORTING SERVICES IN OPERATION OF KENDAL ON HUDSON AND KENDAL AT I NY 501(C) 13 TYPE I THE KENDAL CORPORATION 0 KENDAL NORTHERN OHIO 600 KENDAL DRIVE OBERLIN OH 44074 200547957 SUPPORTING ORGANIZATION FOR KENDAL AT OBERLIN AND KENDAL AT HOME OH 501(C) 13 TYPE III 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0