2024-06-21T18:40:11-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2023-01-01 232688382 THE KENDAL CORPORATION KEND 6103351200 591 COLLABORATION WAY 603 NEWARK DE 19713 AMY HARRISON CFO 6103351200 2024-06-20 1 AMY HARRISON 999009999 0 CONNIE M LIRA P00481097 2156433900 2024-06-20 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z VASSAR BYRD 591 COLLABORATION WAY 603 NEWARK DE 19713 14160441 0 X WWW.KENDAL.ORG X 1992 PA TO DEVELOP, SUPPORT, AND COORDINATE A SYSTEM OF COMMUNITIES AND SERVICES FOR OLDER PERSONS 17 17 34 21 0 0 0 0 9083260 8566094 182134 1060499 0 0 9265394 9626593 0 0 0 0 6988977 7343944 0 0 1200 7497746 2704410 14486723 10048354 -5221329 -421761 21286649 20836687 8087743 6292083 13198906 14544604 TOGETHER TRANSFORMING THE EXPERIENCE OF AGING 0 0 8965588 0 8566094 TO CREATE A SYSTEM OF ORGANIZATIONS THAT PROVIDE A COORDINATED CONTINUUM OF CARE AND SERVICES FOR OLDER ADULTS, INTEGRATING QUAKER PRINCIPLES IN FOSTERING CONTINUED LEARNING, OUTREACH PROGRAMS AND A CULTURE OF GENEROSITY. 8965588 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 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 1 1 1 1 0 0 1 30 0 34 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA NY X AMY HARRISON CFO 6103351241 591 COLLABORATION WAY 603 NEWARK DE 19713 ANNETHA HALL CHAIR 7.80 0.30 X X 0 0 0 GEORGIA ANETZBERGER VICE CHAIR 2.50 0.30 X X 0 0 0 STAN PELLI TREASURER 1.60 0.30 X X 0 0 0 JODI LEESER SECRETARY 2.90 0.30 X X 0 0 0 PAUL COONEY ASSISTANT SECRETARY 2.10 0.30 X X 0 0 0 RICHARD BAZNIK MEMBER 3.00 0.30 X 0 0 0 WILLIAM BENSON MEMBER 2.20 1.30 X 0 0 0 CASEY BROWER MEMBER 2.50 0.30 X 0 0 0 ANNA MARIE BUTRIE MEMBER 2.20 0.30 X 0 0 0 BROOKE CARROLL MEMBER 1.70 0.30 X 0 0 0 JEFF LAYTON MEMBER 2.50 1.30 X 0 0 0 ROBERT LIPPINCOTT MEMBER 2.30 1.30 X 0 0 0 RICHARD MELECKI MEMBER 2.50 0.30 X 0 0 0 GEORGE MESIRES MEMBER 2.20 0.30 X 0 0 0 ANNE PAGE MEMBER 1.80 0.30 X 0 0 0 MARGARET PLANK MEMBER 3.80 0.30 X 0 0 0 HOWARD SMITH MEMBER 1.50 0.30 X 0 0 0 BETH ROHLFING MEMBER - LEFT APRIL 2023 0.10 0.30 X 0 0 0 RAMONA KIRWAN MEMBER - LEFT OCT 2023 0.10 0.30 X 0 0 0 AMY HARRISON CFO/INTERIM CEO AS OF JAN 2023 54.00 1.75 X 441717 0 45741 SEAN KELLY PRESIDENT & CEO - LEFT JAN 2023 45.00 7.50 X 36330 0 3419 STEPHEN G BAILEY SR. VP, NEW BUSINESS DEVEL 40.00 0.00 X 324424 0 28609 WANDA D WHITTED-SMITH SR. VP, HUMAN RESOURCES 40.00 0.00 X 316709 0 14735 LISA JOHNSON VP, HEALTH SERVICES 40.00 0.00 X 282842 0 7168 HOWARD BRAXTON DIRECTOR OF MARKETING 40.00 0.00 X 270461 0 37042 DAVID LARKIN GENERAL COUNSEL 40.00 0.00 X 217331 0 35666 KURT RAHNER VP, INFORMATION TECHNOLOGY 40.00 0.00 X 215115 0 16151 FRANK MANDY VP, DEVELOPMENT 40.00 0.00 X 207521 0 35851 2312450 0 224382 21 0 1 0 WILLIS TOWERS WATSON US LLC 28025 NETWORK PLACE CHICAGO IL 606731280 ACTUARIAL CONSULTING 957037 UKG INC PO BOX 930953 ATLANTA GA 311930953 PAYROLL PROCESSING/SOFTWARE 664752 CORE BTS INC PO BOX 854419 MINNEAPLOIS MN 554854418 IT SERVICES 474417 HARTMAN EXECUTIVE ADVISORS LLC 1954 GREENSPRING DRIVE TIMONIUM MD 21093 PROJECT CONSULTANT 350500 PC CONNECTION SALES CORP PO BOX 536472 PITTSBURGH PA 152535906 COMPUTER SALES 288741 15 SYSTEM FEE FROM AFFILIATES 561000 7725986 7725986 CONSTRUCTION ADMIN SUPPORT FEE 561000 408833 408833 RESERVE FEE FROM AFFILIATES 561000 225708 225708 AFFILIATE VENDOR REBATES 561499 205567 205567 8566094 350635 350635 5243712 4533848 709864 709864 709864 9626593 8566094 0 1060499 1359055 1359055 3773827 3773827 1322102 1322102 591489 591489 297471 297471 87851 86855 996 59994 59994 752944 628632 123112 1200 96499 90642 5857 257779 256369 1410 89018 89018 204017 144071 59946 64151 57959 6192 141847 141847 113655 113655 49587 49587 UNCOLLECTIBLE 489418 489418 STAFF RECRUIT/EDUCATION 198917 198917 DUES, LICENSES, FEES 98733 98205 528 10048354 8965588 1081566 1200 419091 1560860 1530801 1568715 386431 364898 9913 180438 3640656 3234750 418759 405906 8457568 5866561 10064086 10889309 21286649 20836687 2132995 1814721 2400000 3554748 4477362 8087743 6292083 X 13198906 14544604 13198906 14544604 21286649 20836687 X -421761 -354477 2392764 -270828 X 0 1 X 1 0 X X 13 KENDAL-CROSSLANDS COMMUNITIES 231906212 10 0 0 0 KENDAL AT OBERLIN 341567246 10 0 0 0 KENDAL AT HANOVER 020519490 10 0 0 0 BARCLAY FRIENDS 232088476 10 0 0 0 KENDAL CHARITABLE FUNDS 232626425 7 0 0 0 LEXINGTON RETIREMENT COMMUNITIES INC 541795871 10 0 0 0 KENDAL AT HOME 200548053 10 0 0 0 LATHROP COMMUNITY INC 042996627 10 0 0 0 THE ADMIRAL AT THE LAKE 362171730 10 0 0 0 COLLINGTON LIFE PLAN COMMUNITY INC 522011248 10 0 0 0 KENDAL AT ITHACA 521787487 10 0 0 0 KENDAL ON HUDSON 133971396 10 0 0 0 KENDAL AT SONOMA 814896082 10 0 0 0 13 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 X 1 1 PART IV, SECTION A, LINE 1: THE KENDAL CORPORATION IS PART OF THE KENDAL SYSTEM OF HOUSING AND SERVICES FOR OLDER PEOPLE, CONSISTING OF THE KENDAL CORPORATION, KENDAL NEW YORK, KENDAL AGING, AND THEIR AFFILIATES AND SUBSIDIARIES WHO HAVE A HISTORIC AND CONTINUING RELATIONSHIP WITH ONE ANOTHER. PART IV, SECTION A, LINE 5A: KENDAL-CROSSLANDS COMMUNITIES EIN: 23-1906212 THE KENDAL CORPORATION AND KENDAL-CROSSLANDS COMMUNITIES EXECUTED THE DOCUMENT, DISAFFILIATION AND TRANSITIONS AGREEMENT TO TERMINATE THE MUTUAL EXPECTATIONS, SYSTEM SERVICES, AND FINANCIAL UNDERSTANDINGS (THE AFFILIATION AGREEMENT), TO TERMINATE THEIR AFFILIATION EFFECTIVE OCTOBER 31, 2023. THE KENDAL CORPORATION CONTINUED TO PROVIDE SERVICES THROUGH DECEMBER 31, 2023. KENDAL AT SONOMA EIN: 81-4896082 KENDAL AT SONOMA IS AN IRC SECTION 501(C)(3) ENTITY WITH PUBLIC CHARITY STATUS UNDER IRC SECTION 509(A)(2); WHOSE EXEMPT PURPOSE IS TO OPERATE A CONTINUING CARE RETIREMENT COMMUNITY FOR OLDER PEOPLE, WHICH IS DIRECTLY IN LINE WITH THE CATEGORY OF EXEMPT ENTITY THAT THE KENDAL CORPORATION'S EXEMPT PURPOSE IS DESIGNATED TO SUPPORT. THE KENDAL CORPORATION AND KENDAL AT SONOMA ENTERED INTO AN AFFILIATION AGREEMENT, BRINGING KENDAL AT SONOMA IN AS PART OF THE KENDAL SYSTEM UPON THE OPENING OF KENDAL AT SONOMA. KENDAL AT SONOMA WAS OPENED LATE IN 2023. NOW THAT THE KENDAL AT SONOMA COMMUNITY IS OPENED IT IS BEING ADDED TO SCHEDULE A AS A NEW SUPPORTED ORGANIZATION. PART IV, SECTION D, LINE 2: THE KENDAL CORPORATION HAS MAINTAINED A HISTORIC AND CONTINUING RELATIONSHIPS AND/OR POLICIES THAT DEFINE THE RELATIONSHIP WITH EACH SUPPORTED ORGANIZATION. PROCEDURES PUT IN PLACE AS PART OF THE REQUIRED AFFILIATION AGREEMENTS ENSURE THE ORGANIZATION MAINTAINS A CLOSE AND CONTINUOUS WORKING RELATIONSHIP WITH EACH SUPPORTED ORGANIZATION WHILE STILL PERMITTING AUTONOMY FOR EACH OF THE SUPPORTED ORGANIZATIONS. PART IV, SECTION E, LINE 2A: THE KENDAL CORPORATION PROVIDES CONTINUOUS SUPPORT SERVICES TO ALL SUPPORTED ORGANIZATIONS NOTED ON SCHEDULE A, PART I, LINE 12, ALL OF WHICH PROVIDE SERVICES TO THE AGING OR OTHER RELATED ORGANIZATIONS OR RELATED CHARITABLE PURPOSES. THE SUPPORT SERVICES PROVIDED BY THE KENDAL CORPORATION GENERALLY CONSIST OF ADMINISTRATION, INFORMATION TECHNOLOGY, CONSTRUCTION ADMINISTRATIVE SUPPORT, MARKETING, RISK MANAGEMENT, LIQUIDITY SUPPORT, AND EMPLOYEE BENEFIT SERVICES THAT INCLUDE, BUT ARE NOT LIMITED TO, THE SPONSORSHIP OF A NONCONTRIBUTORY DEFINED BENEFIT PENSION PLAN, A 401(A) PLAN, A 403(B) PLAN, AND A SELF-INSURED HEALTH PLAN. ALL DIRECT AND INDIRECT NONMONETARY AND MONETARY SUPPORT FOR THE EXTENT OF THESE SERVICES AS WELL AS THE EXPLORATION AND CONSTRUCTION OF NEW NONPROFIT ORGANIZATIONS WHICH PROVIDE SERVICES FOR THE AGING COMPRISES THE SOLE PURPOSE AND ACTIVITIES CONDUCTED BY THE KENDAL CORPORATION AND IS NOT REASONABLY ALLOCABLE BETWEEN ALL SUPPORTED ORGANIZATIONS. PART IV, SECTION E, LINE 2B: THE ACTIVITIES THAT ARE SUPPORTED ARE REQUIRED ACTIVITIES; IF NOT PERFORMED BY THE ORGANIZATION THEY WILL STILL BE REQUIRED TO BE FULFILLED BY THE SUPPORTED ORGANIZATIONS THEMSELVES. 107008 32102 74906 3533648 3202648 331000 405906 DUE FROM AFFILIATES 3835036 SELF-INSURED HEALTH PLAN 3883401 ROU ASSET 372567 INVESTMENT IN AFFILIATE 2798305 10889309 SELF-INSURED HEALTH PLAN 3074802 LEASE LIABILITY 346577 DUE TO AFFILIATES 1055983 4477362 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. X X X X X 0 0 0 0 0 0 0 1 0 AMY HARRISON CFO/INTERIM CEO AS OF JAN 2023 440475 0 0 0 1242 0 5238 0 40503 0 487458 0 0 0 STEPHEN G BAILEY SR. VP, NEW BUSINESS DEVEL 310860 0 10000 0 3564 0 16761 0 11848 0 353033 0 0 0 WANDA D WHITTED-SMITH SR. VP, HUMAN RESOURCES 309851 0 0 0 6858 0 2887 0 11848 0 331444 0 0 0 HOWARD BRAXTON DIRECTOR OF MARKETING 263603 0 0 0 6858 0 5481 0 31561 0 307503 0 0 0 LISA JOHNSON VP, HEALTH SERVICES 280520 0 0 0 2322 0 5610 0 1558 0 290010 0 0 0 DAVID LARKIN GENERAL COUNSEL 215267 0 0 0 2064 0 4162 0 31504 0 252997 0 0 0 FRANK MANDY VP, DEVELOPMENT 195175 0 7000 0 5346 0 4142 0 31709 0 243372 0 0 0 KURT RAHNER VP, INFORMATION TECHNOLOGY 209196 0 4000 0 1919 0 4129 0 12022 0 231266 0 0 0 PART I, LINE 7 REASONABLE NON-FIXED PERFORMANCE AND RETENTION PAYMENTS ARE MADE TO EMPLOYEES AS APPROVED BY THE BOARD, ALL NON-FIXED PAYMENTS ARE REPORTED AS TAXABLE INCOME TO THE EMPLOYEE AND REPORTED IN THEIR W-2 COMPENSATION. AS PART OF THE EVALUATION, THE BOARD REVIEWED COMPARABLE COMPENSATION INFORMATION FROM VARIOUS DATA SURVEYS. ALL EMPLOYEES WHO RECEIVED A NON-FIXED PAYMENT THAT ARE LISTED ON FORM 990, PART VII, SECTION A, LINE 1A ARE ALSO LISTED ON SCHEDULE J, PART II. THE FIGURE REPORTED ON SCHEDULE J, PART II, COLUMN B(II) IS THE NON-FIXED PAYMENT MADE TO EACH EMPLOYEE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN THE CFO, CEO, AND CONTROLLER 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 SVP OF HUMAN RESOURCES RESEARCHES SALARY INFORMATION OF LIKE ORGANIZATIONS WITH SIMILAR REVENUE FROM THE COMPENSATION SURVEY OF CHIEF EXECUTIVES OF MULTI-SITE ORGANIZATIONS (CEMO) DONE BY LEADINGAGE ANNUALY. THE RECOMMENDED SALARY INCREASE FOR THE CEO AND OTHER OFFICERS AND KEY EMPLOYEES IS USUALLY A COST OF LIVING ADJUSTMENT (COLA) AND BONUS. THE COLA AND BONUS RECOMMENDATION IS PRESENTED TO THE COMPENSATION AND BENEFITS COMMITTEE OF THE BOARD AND THEN TO THE BOARD FOR FINAL APPROVAL. EVERY FIVE (5) YEARS KENDAL ENGAGES A CONSULTING FIRM TO CONDUCT A MORE IN-DEPTH COMPENSATION STUDY OF THE CEO AND OTHER KEY STAFF POSITIONS, INCLUDING ALL THOSE DESIGNATED AS OTHER OFFICERS AND KEY EMPLOYEES. THE SVP OF HUMAN RESOURCES PROVIDES THE CONSULTANT WITH ALL DATA REQUESTED. THE COMPENSATION OF THE OTHER OFFICERS AND KEY EMPLOYEES FOLLOWS THE SAME METHOD OF REVIEW AND OVERSIGHT AS THAT WHICH IS UTILIZED FOR THE CEO. AN INDEPENDENT CONSULTANT WAS HIRED IN 2021 TO CONDUCT A MARKET ANALYSIS OF ALL KENDAL CORPORATION POSITIONS AND TO RECOMMEND AN INCENTIVE PROGRAM FOR KENDAL CORPORATION STAFF. THE CONSULTANT PRESENTED THEIR FINDINGS TO THE COMPENSATION AND BENEFITS COMMITTEE OF THE BOARD. 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. FORM 990, PART XI, LINE 9: CHANGE IN FUNDED STATUS OF DEFINED BENEFIT PENSION PLAN -676,369. CHANGE IN INVESTMENT IN AFFILIATE 405,541. KENDAL OUTREACH LLC 591 COLLABORATION WAY SUITE 603 NEWARK DE 19713 200372308 PROVIDE SERVICES, EDUCATION, AND RESEARCH IN THE FIELD OF AGING PA 0 0 THE KENDAL CORPORATION KENDAL AGING C/O 591 COLLABORATION WAY SUITE 603 NEWARK DE 19713 823361136 PROVIDE SUPPORT SERVICES FOR RETIREMENT COMMUNITIES IN CA STATE CA 501(C)(3) LINE 12B, II THE KENDAL CORPORATION 1 KENDAL CHARITABLE FUNDS 591 COLLABORATION WAY SUITE 603 NEWARK DE 19713 232626425 INVESTMENT/FUNDRAISING IN SUPPORT OF THE KENDAL CORPORATION PA 501(C)(3) LINE 7 THE KENDAL CORPORATION 1 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 1 BARCLAY FRIENDS 700 N FRANKLIN ST WEST CHESTER PA 19380 232088476 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY PA 501(C)(3) LINE 10 N/A 0 COLLINGTON LIFE PLAN COMMUNITY INC 10450 LOTTSFORD RD MITCHELLVILLE MD 20721 521281156 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY MD 501(C)(3) LINE 10 N/A 0 KENDAL AT HANOVER 67 CUMMINGS ROAD HANOVER NH 037551263 020519490 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY NH 501(C)(3) LINE 10 N/A 0 KENDAL AT HOME 27519 DETROIT RD WESTLAKE OH 44145 200548053 OPERATE CONTINUING CARE WITHOUT WALLS OH 501(C)(3) LINE 10 N/A 0 KENDAL AT ITHACA INC 2230 NORTH TRIPHAMMER RD ITHACA NY 14850 521787487 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY NY 501(C)(3) LINE 10 N/A 0 KENDAL AT OBERLIN 600 KENDAL DR OBERLIN OH 44074 341567246 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY OH 501(C)(3) LINE 10 N/A 0 KENDAL AT SONOMA 300 PAGE ST SAN FRANCISCO CA 94102 814896082 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY CA 501(C)(3) LINE 10 N/A 0 KENDAL ON HUDSON 1010 KENDAL WAY SLEEPY HOLLOW NY 10591 133971396 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY NY 501(C)(3) LINE 10 N/A 0 KENDAL-CROSSLANDS COMMUNITIES 1660 STREET RD KENNETT SQUARE PA 19348 231906212 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY PA 501(C)(3) LINE 10 N/A 0 LEXINGTON RETIREMENT COMMUNITY INC 160 KENDAL DR LEXINGTON VA 24450 541795871 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY VA 501(C)(3) LINE 10 N/A 0 THE ADMIRAL AT THE LAKE 929 WEST FOSTER AVE CHICAGO IL 60640 362171730 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY IL 501(C)(3) LINE 10 N/A 0 LATHROP COMMUNITY INC 100 BASSETT BROOK DR EASTHAMPTON MA 01027 042996627 OPERATE A 55 & OVER COMMUNITY MA 501(C)(3) LINE 10 N/A 0 KENDAL AT VENTURA 300 PAGE ST SAN FRANCISCO CA 94102 882322210 DEVELOP, OWN, & OPERATE A SENIOR HOUSING FACILITY CA 501(C)(3) LINE 10 N/A 0 0 0 0 1 0 0 0 0 0 0 0 1 0 1 1 0 0 0 1 KENDAL NEW YORK L 1894260 FMV KENDAL AGING L 219515 FMV KENDAL CHARITABLE FUNDS S 2798305 YEAR-END VALUE