2024-11-12T10:00:31-06:00 2023-12-31 341884125 CBIZ ADVISORS LLC 4722 N 24TH ST STE 300 PHOENIX AZ 85016 990 2023-01-01 232088476 BARCLAY FRIENDS BARC 6106965211 700 NORTH FRANKLIN STREET WEST CHESTER PA 19380 JENNIE BURY CHIEF FINANCIAL OFFICER 6106965211 2024-11-08 1 1 KRISTEN M BASS P01247587 6022646835 2024-11-08 2023 2024-10-15 13:58:12Z MARIA SANTANGELO 700 NORTH FRANKLIN STREET WEST CHESTER PA 19380 28252927 0 X BF.KENDAL.ORG X 1978 PA PROVIDE HOMELIKE, COMPASSIONATE, HIGH-QUALITY PERSONAL CARE AND SKILLED NURSING TO OLDER ADULTS. 13 13 324 33 0 0 246138 1021542 16034665 19218614 383674 1309383 41818 421509 16706295 21971048 0 0 0 0 10400564 12280945 0 0 129155 8995863 8898237 19396427 21179182 -2690132 791866 53301795 54192433 21155295 20516180 32146500 33676253 X BARCLAY FRIENDS' MISSION IS TO PROVIDE A CONTINUUM OF SERVICES TO OLDER ADULTS, WITH A FOCUS ON COMPASSION AND KINDNESS, EXCELLENCE, AND CONTINUOUS IMPROVEMENT. WE ENVISION BARCLAY FRIENDS AS A PREMIER ADVOCATE, INITIATOR, AND FACILITATOR OF SERVICES FOR OLDER ADULTS. THROUGH AN INTEGRATED CONTINUUM OF CARE AND SERVICES, AND IN PARTNERSHIP WITH OUR COMMUNITY, WE WILL ENSURE SERVICES THAT ENHANCE THE QUALITY OF LIFE. 0 0 16924049 19729320 BARCLAY FRIENDS IS A KENDAL AFFILIATE OFFERING HOMELIKE ACCOMMODATIONS AND WARM, COMPASSIONATE CARE. OUR SERVICES FOR OLDER ADULTS INCLUDE RESIDENTIAL LIVING, MEMORY CARE, PERSONAL CARE AND SKILLED NURSING CARE. WE EMPLOY A DEDICATED STAFF WITH MANY YEARS OF SERVICE WHO UNDERSTAND THAT FOCUSING ON RESIDENTS' INDIVIDUAL NEEDS ENHANCES THEIR QUALITY OF LIFE. RESIDENTS WORK WITH OUR HORTICULTURAL THERAPIST TO DESIGN FLORAL ARRANGEMENTS AND CULTIVATE PRODUCE FOR THE LOCAL FOOD BANK. OUR RECREATIONAL TEAM HELPS RESIDENTS LEARN OF THEIR NOT BEFORE REALIZED" CREATIVITY BY UTILIZING ARTS AND MUSIC. 16924049 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 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 46 0 1 324 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X X KEVIN GLEASON 6106965211 700 NORTH FRANKLIN STREET WEST CHESTER PA 19380 JOHN G BRACELAND SECRETARY 4.00 X X 0 0 0 JOHN S CIGLER DIRECTOR 2.00 X 0 0 0 SUSAN CUSACK DIRECTOR 2.00 X 0 0 0 DUANE M DAVIS TREASURER (THRU MAY 2023) 2.00 X X 0 0 0 MATT DAVIS DIRECTOR 2.00 X 0 0 0 ELLEN GILBERT CHAIR 4.00 X X 0 0 0 SONY P JOHN DIRECTOR 2.00 X 0 0 0 JOLIE KARP TREASURER (STARTED MAY 2023) 4.00 X X 0 0 0 ANGELA LAVERY DIRECTOR 2.00 X 0 0 0 RON M MADDEN DIRECTOR 2.00 X 0 0 0 MARIANNE PESSOGNELLI VICE CHAIR 4.00 X X 0 0 0 SERITA SPADONI DIRECTOR 2.00 X 0 0 0 NELSON WICAS DIRECTOR (THRU OCTOBER 2023) 2.00 X 0 0 0 CENDRINE GEMBERLING DIRECTOR 2.00 X 0 0 0 JOHN SPANGLER DIRECTOR (STARTED MAY 2023) 2.00 X 0 0 0 LINDA STERTHOUS EXECUTIVE DIRECTOR 45.00 X 207348 0 27639 JENNIE BURY CHIEF FINANCIAL OFFICER 45.00 X 169906 0 8501 VICTORIA KOLLIE REGISTERED NURSE 64.00 X 155262 0 38173 SULIAMAN W SANKOH CERTIFIED NURSING ASSISTANT 72.00 X 150010 0 17895 LAURA SMITH SR. DIR. HEALTH SERVICES 45.00 X 140117 0 37391 EMMA OUMA REGISTERED NURSE 64.00 X 135577 0 17173 PRINCE M KAMARA CERTIFIED NURSING ASSISTANT 72.00 X 136716 0 37231 1094936 0 184003 14 0 1 0 KENDAL - CROSSLANDS COMMUNITIES PO BOX 100 1109 EAST BALTIMORE P KENNETT SQUARE PA 19348 LAUNDRY, THERAPY AND IT SERVICES 1186417 INTELYCARE INC PO BOX 200413 PITTSBURGH PA 152510413 AGENCY STAFFING 991104 BRANDYWINE VALLEY HEATING 917 OLD FERN HILL RAOD STE 300 WEST CHESTER PA 19380 HVAC SERVICES 506562 BERNARDON PROCURES LLC 123 JUSTISTON ST STE 101 WILMINGTON DE 19801 DESIGN SERVICES 167345 RKL LLP PO BOX 8408 LANCASTER PA 176048408 BILLING AND CONSULTING SERVICES 160871 9 1021542 1021542 RESIDENT SERVICES 623000 19218614 19218614 19218614 510706 510706 7080556 6281879 798677 798677 798677 PENSION OBLIGATION REF 524292 421509 421509 421509 21971048 19729320 0 1220186 413394 413394 9767374 8573169 1194205 310961 284605 26356 980674 837375 143299 808542 691362 117180 47952 47952 90535 90535 51521 41172 10349 1071332 482064 589268 56401 56401 277702 222162 55540 440955 327379 113576 808243 599146 209097 1587774 1220326 367448 230667 230667 RESIDENT CARE SERVICES 2586674 2541548 45126 CULINARY SERVICES 711004 696190 14814 FACILITY SERVICES 333512 270862 62650 ADMINISTRATIVE SERVICES 200263 194447 5816 403702 136689 143674 123339 21179182 16924049 4125978 129155 3016655 2051344 25145 6792 964205 1127858 212232 262950 45740123 15189882 31149732 30550241 14053488 16225190 3880338 3968058 53301795 54192433 1693403 1430054 111787 162331 19350105 18923795 21155295 20516180 X 30054611 30778621 2091889 2897632 32146500 33676253 53301795 54192433 X 791866 875910 -138023 X X 0 1 X 1 0 X 846945 3153992 2914407 246138 1021542 8183024 11716358 9598385 12151915 16034665 19218614 68719937 12563303 12752377 15066322 16280803 20240156 76902961 80985 19582 11245 20720 18931 151463 0 80985 19582 11245 20720 18931 151463 76751498 386755 280145 337312 423230 510706 1938148 386755 280145 337312 423230 510706 1938148 5238775 41818 421509 5702102 18188833 13032522 15403634 16745851 21172371 84543211 0.90780 0.83180 0.02290 0.02190 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 8976 8976 0 974408 149808 1124216 1176704 -202296 974408 1031334 145370 1176704 900620 130714 1031334 740247 160373 900620 0.00000 0.44810 0.55190 1 0 802719 802719 39919019 12076833 27842186 4677206 2829989 1847217 341179 283060 58119 30550241 670681 F BENEFICIAL INTEREST IN TRUST 922548 F REAL ESTATE INVESTMENT TRUST 204660 F INVESTMENT IN INSURANCE PLANS 466691 F GOVERNMENT OBLIGATIONS 1703478 F 3968058 X 22557481 875910 -237956 637954 21919527 51521 51521 21971048 21027728 0 21027728 51521 99933 151454 21179182 PART IV, LINE 1B: AS A CONVENIENCE TO ITS RESIDENTS, BARCLAY FRIENDS WILL HOLD THE PERSONAL FUNDS OF RESIDENTS ALLOWING THEM TO MAKE PURCHASES FOR GOODS AND SERVICES WITHIN AND OUTSIDE OF THE BARCLAY FRIENDS COMMUNITY. PART V, LINE 4: INCOME FROM THE ENDOWMENT FUNDS ARE UTILIZED TO SUPPORT OPERATIONS OF THE ORGANIZATION, INCLUDING ACQUISITIONS OF PLANT, PROPERTY, AND EQUIPMENT. PART X, LINE 2: BARCLAY FRIENDS IS A NOT-FOR-PROFIT CORPORATION AND HAS BEEN RECOGNIZED AS TAX-EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THE PENNSYLVANIA BUSINESS CORPORATION LAW OF 1988, KNOWN AS THE NONPROFIT ORGANIZATIONS LAW AND, ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED. BARCLAY FRIENDS ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD APPLIED TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. INTEREST AND PENALTIES ASSESSED, IF ANY, ARE ACCRUED AS INCOME TAX EXPENSE. BARCLAY FRIENDS HAS IDENTIFIED ITS TAX STATUS AS A TAX-EXEMPT ENTITY AS A TAX POSITION; HOWEVER, IT HAS DETERMINED THAT SUCH A TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. BARCLAY FRIENDS BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO DECEMBER 31, 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 73,099. CREDIT LOSS EXPENSE NETTED AGAINST REVENUE ON AUDITED F/S -99,933. GAIN (LOSS) ON DERIVATIVE FINANCIAL INSTRUMENTS -211,122. PART XII, LINE 4B - OTHER ADJUSTMENTS: CREDIT LOSS EXPENSE 99,933. X X 0 0 0 0 0 0 0 1 0 LINDA STERTHOUS EXECUTIVE DIRECTOR 207348 0 0 0 0 0 17346 0 10293 0 234987 0 0 0 VICTORIA KOLLIE REGISTERED NURSE 155262 0 0 0 0 0 8236 0 29937 0 193435 0 0 0 JENNIE BURY CHIEF FINANCIAL OFFICER 165406 0 4500 0 0 0 8501 0 0 0 178407 0 0 0 LAURA SMITH SR. DIR. HEALTH SERVICES 135617 0 4500 0 0 0 7453 0 29938 0 177508 0 0 0 PRINCE M KAMARA CERTIFIED NURSING ASSISTANT 136716 0 0 0 0 0 7293 0 29938 0 173947 0 0 0 SULIAMAN W SANKOH CERTIFIED NURSING ASSISTANT 150010 0 0 0 0 0 7602 0 10293 0 167905 0 0 0 EMMA OUMA REGISTERED NURSE 135577 0 0 0 0 0 6880 0 10293 0 152750 0 0 0 PART I, LINE 7 BONUS PAYMENTS ARE MADE BASED ON MEETING ORGANIZATIONAL GOALS AND ARE AT THE DISCRETION OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A BARCLAY FRIENDS IS A PART OF THE KENDAL SYSTEM OF HOUSING AND SERVICES FOR OLDER PEOPLE, CONSISTING OF THE KENDAL CORPORATION ("KENDAL") AND ITS AFFILIATES. KENDAL MUST APPROVE THE ELECTION OF THE BOARD OF DIRECTORS OF BARCLAY FRIENDS. FORM 990, PART VI, SECTION A, LINE 7B ANY AMENDMENTS TO THE BYLAWS OR ARTICLES OF INCORPORATION OF BARCLAY FRIENDS MUST BE APPROVED BY THE KENDAL CORPORATION. BARCLAY FRIENDS MUST ALSO OBTAIN THE APPROVAL OF KENDAL WITH RESPECT TO THE FOLLOWING: THE INCURRENCE OF DEBT, 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. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS DISTRIBUTED FOR REVIEW TO BOTH THE FINANCE COMMITTEE AND THE FULL BOARD OF DIRECTORS BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EVERY BOARD MEMBER IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM EVERY YEAR. ANY CONFLICTS OF INTEREST ARE BROUGHT TO THE ENTIRE BOARD FOR DISCLOSURE. THE CONFLICT OF INTEREST POLICY IS INCORPORATED INTO THE CORPORATE COMPLIANCE PROGRAM OF BARCLAY FRIENDS. THE CODE OF CONDUCT, WHICH CAN BE FOUND ON OUR WEBSITE, WWW.BF.KENDAL.ORG, ENCOMPASSES OUR ENTIRE CORPORATE COMPLIANCE PROGRAM, INCLUDING CONFLICT OF INTEREST. THE GOVERNING DOCUMENTS ARE SHARED WITH OTHERS ON AN AS NEEDED BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS IN CONSULTATION WITH STAFF OF THE KENDAL CORPORATION. THE COMPENSATION FOR ALL OTHER POSITIONS WITHIN THE ORGANIZATION, INCLUDING OTHER KEY PERSONNEL, ARE DETEREMINED ON AN ANNUAL BASIS BY THE EXECUTIVE DIRECTOR, THE CHIEF FINANCIAL OFFICER, AND THE HUMAN RESOURCES DIRECTOR BY UTILIZING COMPARATIVE DATA FROM TRADE ASSOCIATION SALARY SURVEYS AND LOCAL COMPETITORS. FORM 990, PART VI, SECTION C, LINE 19 THE CONFLICT OF INTEREST POLICY IS INCORPORATED INTO THE CORPORATE COMPLIANCE PROGRAM OF BARCLAY FRIENDS. THE CODE OF CONDUCT, WHICH CAN BE FOUND ON OUR WEBSITE, WWW.BF.KENDAL.ORG, ENCOMPASSES OUR ENTIRE CORPORATE COMPLIANCE PROGRAM, INCLUDING CONFLICT OF INTEREST. THE GOVERNING DOCUMENTS ARE SHARED WITH OTHERS ON AN AS NEEDED BASIS. FORM 990, PART XI, LINE 9: GAIN (LOSS) ON DERIVATIVE FINANCIAL INSTRUMENTS -211,122. CHANGE IN VALUE OF BENEFICIAL INTEREST 73,099. FORM 990 PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. COLLINGTON EPISCOPAL LIFECARE COMMUNITY INC 10450 LOTTSFORD ROAD MITCHELLVILLE MD 20721 521281156 OPERATE CCRC MD 501(C)(3) LINE 10 N/A 0 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 N/A 0 KENDAL AT HANOVER 67 CUMMINGS ROAD HANOVER NH 03755 020519490 OPERATE CCRC NH 501(C)(3) LINE 10 N/A 0 KENDAL AT HOME 27519 DETROIT ROAD WESTLAKE OH 44145 200548053 OPERATE CCRC OH 501(C)(3) LINE 10 N/A 0 KENDAL AT ITHACA 2230 NORTH TRIPHAMMER ROAD ITHACA NY 14850 521787487 OPERATE CCRC NY 501(C)(3) LINE 10 N/A 0 KENDAL AT OBERLIN 600 KENDAL DRIVE OBERLIN OH 44074 341567246 OPERATE CCRC OH 501(C)(3) LINE 10 N/A 0 KENDAL AT SONOMA 1801 BOXHEART DRIVE HEALDSBURG CA 95448 814896082 OPERATE CCRC CA 501(C)(3) LINE 10 N/A 0 KENDAL CHARITABLE FUNDS 591 COLLABORATION WAY SUITE 603 NEWARK DE 19713 232626425 MANAGE CHARITABLE CONTRIBUTIONS TO PRIMARILY BENEFIT AFFILIATES PA 501(C)(3) LINE 7 N/A 0 KENDAL CROSSLANDS COMMUNITIES PO BOX 100 KENNETT SQUARE PA 19348 231906212 OPERATE CCRC PA 501(C)(3) LINE 10 N/A 0 KENDAL NEW YORK 1010 KENDAL WAY SLEEPY HOLLOW NY 10591 061656576 PROVIDE SUPPORT SERVICES FOR RETIREMENT COMMUNITIES IN NY STATE NY 501(C)(3) LINE 12A, I N/A 0 KENDAL ON HUDSON 1010 KENDAL WAY SLEEPY HOLLOW NY 10591 133971396 OPERATE CCRC NY 501(C)(3) LINE 10 N/A 0 LEXINGTON HEALTH INVESTORS 160 KENDAL DRIVE LEXINGTON VA 24450 541956103 OPERATE SKILLED NURSING HOME VA 501(C)(3) LINE 10 N/A 0 LEXINGTON RETIREMENT COMMUNITY DBA KENDAL AT LEXINGTON 160 KENDAL DRIVE LEXINGTON VA 24450 541795871 OPERATE CCRC VA 501(C)(3) LINE 10 N/A 0 THE ADMIRAL AT THE LAKE 929 WEST FOSTER AVENUE CHICAGO IL 60640 362171730 OPERATE CCRC IL 501(C)(3) LINE 10 N/A 0 THE KENDAL CORPORATION 591 COLLABORATION WAY SUITE 603 NEWARK DE 19713 232688382 DEVELOP AND PROVIDE ADMINISTRATION FOR CCRCS PA 501(C)(3) LINE 12C, III-FI N/A 0 THE LATHROP COMMUNITIES 100 BASSETT BROOK DRIVE EASTHAMPTON MA 01027 042996627 OPERATE OVER 55 COMMUNITY MA 501(C)(3) LINE 10 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0