2023-05-12T22:42:02-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2022-01-01 823361136 KENDAL AGING KEND 6103351200 CO 591 COLLABORATION WAY 603 NEWARK DE 19713 AMY HARRISON CFO/INTERIM CEO 6103351241 2023-05-10 1 AMY HARRISON 999009999 0 CONNIE M LIRA P00481097 2156433900 2023-05-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X KENDAL CALIFORNIA AMY HARRISON C/O 591 COLLABORATION WAY 603 NEWARK DE 19713 333718 0 X WWW.KENDAL.ORG X 2017 CA TO DEVELOP, SUPPORT & COORDINATE A SYSTEM OF LIFE PLAN COMMUNITIES & SERVICES FOR OLDER PERSONS 19 19 0 19 0 0 0 0 1723682 333718 0 0 0 0 1723682 333718 0 0 0 0 0 0 0 0 0 1723682 333718 1723682 333718 0 0 0 0 0 0 0 0 TOGETHER TRANSFORMING THE EXPERIENCE OF AGING 0 0 333718 0 333718 PROVIDED SUPPORT SERVICES IN THE OPERATION OF COMMUNITIES AND SERVICES IN CALIFORNIA. DURING 2022, SERVICES WERE PROVIDED TO KENDAL AT SONOMA. 333718 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 1 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 0 0 0 CA X AMY HARRISON CFOINTERIM CEO 6103351241 C/O 591 COLLABORATION WAY 603 NEWARK DE 19713 SEAN KELLY PRESIDENT/CEO 2.50 50.00 X 0 642832 136220 AMY HARRISON CHIEF FINANCIAL OFFICER 0.75 55.00 X 0 337947 90486 ANNETHA HALL CHAIR 0.15 1.65 X X 0 0 0 KEN ALDRIDGE ASSISTANT SECRETARY 0.15 1.65 X X 0 0 0 J HARRY HAMMOND SECRETARY 0.15 1.65 X X 0 0 0 GEORGIA ANETZBERGER VICE CHAIR 0.15 1.65 X X 0 0 0 GEORGE MESIRES TREASURER 0.15 1.65 X X 0 0 0 RICHARD BAZNIK MEMBER 0.15 1.65 X 0 0 0 WILLIAM BENSON MEMBER 0.15 1.65 X 0 0 0 CASEY BROWER MEMBER 0.15 1.65 X 0 0 0 MARGARET PLANK MEMBER 0.15 1.65 X 0 0 0 ANNA MARIE BUTRIE MEMBER 0.15 1.65 X 0 0 0 BROOKE CARROLL MEMBER 0.15 1.65 X 0 0 0 PAUL COONEY MEMBER 0.15 1.65 X 0 0 0 RAMONA KIRWAN MEMBER 0.15 1.65 X 0 0 0 BETH ROHLFING MEMBER 0.15 1.65 X 0 0 0 JODI LEESER MEMBER 0.15 1.65 X 0 0 0 ROBERT LIPPINCOTT MEMBER 0.15 1.65 X 0 0 0 RICHARD MELECKI MEMBER 0.15 1.65 X 0 0 0 STAN PELLI MEMBER 0.15 1.65 X 0 0 0 HAROLD CRAFT MEMBER 0.15 1.65 X 0 0 0 0 980779 226706 0 0 1 0 0 CO-SPONSOR FEES 561000 333718 333718 333718 333718 333718 0 0 CONDUIT PAYMENTS 333718 333718 333718 333718 0 0 0 0 0 0 X 0 0 0 0 0 0 X 0 1 X 1 0 X X X 1 THE KENDAL CORPORATION 232688382 10 1 333718 0 1 333718 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 PART IV, SECTION A, LINE 2: THE KENDAL CORPORATION IS A TYPE III SUPPORTING ORGANIZATION. EACH YEAR KENDAL AGING WORKS WITH THE KENDAL CORPORATION TO DETERMINE THE KENDAL CORPORATION IS ABLE TO PASS THE SCHEDULE A, PART II OR PART III PUBLIC CHARITY SUPPORT TEST AND MAINTAINS THE SUBSTANTIATION IN ITS FILES. 0 X PART X, LINE 2: THE ORGANIZATION IS AN EXEMPT ORGANIZATION AS DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(A) OF THE 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 CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. 0 0 0 0 0 0 0 0 0 SEAN KELLY PRESIDENT/CEO 0 629183 0 0 0 13649 0 96425 0 39795 0 779052 0 0 AMY HARRISON CHIEF FINANCIAL OFFICER 0 309944 0 20500 0 7503 0 50692 0 39794 0 428433 0 0 PART I, LINE 3 THE ORGANIZATION DOES NOT COMPENSATE ANY INDIVIDUAL. ALL COMPENSATION DISCLOSED ON FORM 990, PART VII AND ON SCHEDULE J, PART II IS BY A RELATED PARTY FOR SERVICES RENDERED TO THE RELATED PARTY. THE RELATED PARTY, THE KENDAL CORPORATION, IS A 501(C)(3) PUBLIC CHARITY. THE RELATED PARTY USES THE FOLLOWING WHEN EVALUATING COMPENSATION: A COMPENSATION COMMITTEE, AN INDEPENDENT COMPENSATION CONSULTANT, THE FORM 990S OF OTHER SIMILAR ORGANIZATIONS, A COMPENSATION SURVEY/STUDY AND APPROVAL BY THE BOARD. FORM 990, PART VI, SECTION A, LINE 4 ON APRIL 20TH, 2022 THE KENDAL AGING BYLAWS WERE AMENDED. THE FOLLOWING CHANGES ARE CONSIDERED SIGNIFICANT FOR PURPOSES OF THIS DISCLOSURE: 1) PREVIOUSLY, IF THE CHAIR DETERMINED A BOARD ACTION SHOULD BE REPORTED TO AN EXTERNAL BODY, THE SECRETARY WAS REQUIRED TO RECORD THE NUMBER WHO VOTED FOR, AGAINST, AND ABSTAINED FROM THE VOTE RELATED TO THE BOARD ACTION. THIS REQUIREMENT HAS BEEN REMOVED. 2) THE CHIEF OPERATING OFFICER (COO) WAS ADDED TO THE LIST OF OFFICERS. THE COO IS APPOINTED BY THE CHIEF EXECUTIVE OFFICER AND HAS SIGNATURE AUTHORITY FOR THE ORGANIZATION. 3) SPECIFIC REQUIREMENTS OF AFFILIATE BOARDS AND OPERATIONS WERE PREVIOUSLY INCLUDED IN THE BYLAWS, THESE SPECIFICS HAVE BEEN REMOVED TO BE MADE A PART OF SEPARATE POLICIES AS NEEDED. 4) NOT MORE THAN 33% OF THE VOTING BOARD MEMBERS CAN BE 'INTERESTED PERSONS' AS DEFINED IN THE BYLAWS. PREVIOUSLY IT WAS 49%. THERE WAS NO CHANGE TO THE DEFINITION OF 'INTERESTED PERSONS'. FORM 990, PART VI, SECTION A, LINE 6 THE KENDAL CORPORATION, A 501(C)(3) PUBLIC CHARITY, IS CONSIDERED THE SOLE MEMBER BASED ON THE INTERNAL REVENUE SERVICE DEFINITION OF MEMBER. UPON THE ORGANIZATION'S DISSOLUTION, THE KENDAL CORPORATION IS ENTITLED TO RECEIVE A SHARE OF THE PROFITS, EXCESS DUES, OR NET ASSETS. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS OF THE SOLE MEMBER SHALL SERVE AS THE BOARD OF DIRECTORS OF THE FILING ORGANIZATION. AT ALL TIMES, THE MAJORITY OF THE KENDAL AGING BOARD SHALL BE REPRESENTATIVE OF THE BOARD OF DIRECTORS OF THE KENDAL CORPORATION. FORM 990, PART VI, SECTION A, LINE 7B ANY CHANGES TO THE ARTICLES OF INCORPORATION AND/OR THE BYLAWS SHALL BE EFFECTIVE ONLY WITH THE APPROVAL OF THE SOLE MEMBER. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN THE CFO AND SENIOR VP OF GOVERNANCE REVIEW THE FORM 990. UPON COMPLETION OF THAT INITIAL REVIEW, THE FORM 990 IS SENT TO THE BOARD AUDIT AND COMPLIANCE COMMITTEE FOR REVIEW. THE COMPENSATION AND BENEFITS COMMITTEE AND FINANCIAL RESOURCES COMMITTEE ALSO REVIEW SECTIONS OF THE FORM 990 RELEVANT TO THEIR AREAS OF RESPONSIBILITIES, FOLLOWING WHICH THE FULL BOARD REVIEWS THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD AND COMMITTEE MEMBERS, AS WELL AS STAFF MEMBERS COMPLETE AN ANNUAL STATEMENT REGARDING EACH PERSON'S CONFORMANCE WITH KENDAL'S CONFLICT OF INTEREST POLICY. A SUMMARY OF THE STATEMENT IS REVIEWED BY THE AUDIT AND COMPLIANCE COMMITTEE AND THE FULL BOARD, WHO THEN MAKE THE DETERMINATION AS TO WHETHER AN ACTUAL CONFLICT EXISTS. IF A CONFLICT AROSE IN BETWEEN COMPLETION OF THE STATEMENTS, THE INDIVIDUAL WOULD INFORM THE BOARD CHAIR OR CEO. THE POLICY STATES: "INDIVIDUALS HAVING CONFLICTS OF INTEREST SHALL DISCLOSE THE CONFLICTS; SHALL ABSTAIN FROM DISCUSSION OF SUCH MATTERS RELATING TO THE CONFLICT AT BOARD; COMMITTEE, OR STAFF MEETINGS; AND SHALL NOT USE THEIR PERSONAL INFLUENCE IN ANY DECISION REGARDING THE MATTERS RELATING TO THE CONFLICT. THE MINUTES OF ANY SUCH MEETING SHALL REFLECT THE DISCLOSURE THAT WAS MADE AND THE ABSTENTION FROM DISCUSSION." FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DOES NOT HAVE ANY PAID EMPLOYEES AND AS SUCH FORM 990, PART VI, SECTION B, LINES 15A AND 15B ARE REQUIRED TO BE ANSWERED NO. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE KENDAL CORPORATION 591 COLLABORATION WAY SUITE 603 NEWARK DE 19703 232688382 DEVELOP/SUPPORT/LEAD A SYSTEM OF COMMUNITIES AND SERVICES FOR OLDER PERSONS PA 501(C)(3) LINE 12C, III-FI N/A 0 KENDAL CHARITABLE FUNDS 591 COLLABORATION WAY SUITE 603 NEWARK DE 09703 232626425 INVESTMENT/FUNDRAISING IN SUPPORT OF THE KENDAL CORPORATION PA 501(C)(3) LINE 7 THE KENDAL CORPORATION 0 KENDAL NEW YORK 1010 KENDAL WAY SLEEPY HOLLOW NY 10591 061656576 PROVIDE SUPPORT SERVICES FOR TWO RETIREMENT COMMUNITIES IN NY STATE NY 501(C)(3) LINE 12A, I THE KENDAL CORPORATION 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0