2025-11-12T09:03:46-06:00 2025-06-11 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2025-01-01 232626425 KENDAL CHARITABLE FUNDS KEND 6103351200 591 COLLABORATION WAY 603 NEWARK DE 19713 AMY C HARRISON CFO 6103351200 2025-11-11 1 0 CONNIE M LIRA P00481097 2156433900 2025-11-11 2024 2025-03-06 01:10:19Z X VASSAR BYRD 591 COLLABORATION WAY 603 NEWARK DE 19713 270372 0 X WWW.KENDAL.ORG X 1989 PA TO TRANSFORM THE EXPERIENCE OF AGING BY SUPPORTING THE KENDAL CORPORATION AND AFFILIATES X 8 8 0 8 0 0 98316 3522 0 0 127968 85288 0 0 226284 88810 70000 25000 0 0 0 0 0 0 0 79057 23635 149057 48635 77227 40175 4700173 0 373815 0 4326358 0 X RAISE, RECEIVE, MANAGE, INVEST AND EXPEND FUNDS IN SUPPORT OF THE KENDAL CORPORATION, ITS AFFILIATED ENTITIES, AND ITS CHARITABLE PURPOSES 0 1 25000 25000 0 LLOYD LEWIS PROMISING INNOVATIONS GRANT:THE 2025 PROMISING INNOVATIONS GRANT CONTINUED TO FOCUS ON THE NATIONAL WORKFORCE SHORTAGES FACING THE HEALTHCARE SYSTEM, PARTICULARLY THE SHORTAGE OF SKILLED WORKERS IN THE FIELD OF AGING SERVICES. FUNDING WAS APPROVED DURING THE JANUARY 2025 BOARD MEETING TO PROVIDE ADDITIONAL FUNDING TO THE ACADEMY OF HOPE ADULT PUBLIC CHARTER SCHOOL (AOH). AOH WAS AWARDED A $50,000 GRANT IN 2025 TO BE DISBURSED THROUGHOUT THE 2025 CALENDAR YEAR. THE GRANT PROGRAM RUNS 1/1/2025 - 12/31/2025. THE FIRST INSTALLMENT WAS PAID IN FEBRUARY 2025. THE FINAL INSTALLMENT IS SCHEDULED TO BE PAID IN DECEMBER 2025 BY THE KENDAL CORPORATION, WHO ASSUMED ALL ASSETS AND LIABILITIES OF KENDAL CHARITABLE FUND (KCF) UPON KCF'S DISSOLUTION.AS PART OF AOH'S GRANT-FUNDED PROGRAM, ADULT LEARNERS WILL BE TRAINED AND CERTIFIED IN CNA TRAINING, WHICH WILL INCLUDE CLINICAL TRAINING, MANDATORY INTERNSHIPS AND JOB SHADOWING OPPORTUNITIES. 25000 1 0 0 0 0 0 0 0 0 1 0 0 0 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 1 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 CA IL MD MA NH NY OH PA VA X AMY C HARRISON CFO 6103351241 591 COLLABORATION WAY SUITE 603 NEWARK DE 19713 BARBARA FREEDMAN CHAIR 5.00 0.00 X X 0 0 0 JEFFREY HARNESS VICE CHAIR 3.00 0.00 X X 0 0 0 CARLA WILLIS SECRETARY 3.00 0.00 X X 0 0 0 DAN CHURCHILL TREASURER 3.00 0.00 X X 0 0 0 JAMES GREENWOOD MEMBER 3.00 0.00 X 0 0 0 RICHARD SCHRAMM MEMBER 3.00 0.00 X 0 0 0 LEE ANN SULLIVAN MEMBER 3.00 0.00 X 0 0 0 GRACE TOMPOS MEMBER 3.00 0.00 X 0 0 0 VASSAR BYRD CEO 5.00 45.00 X 0 216000 16000 AMY HARRISON CFO 5.00 45.00 X 0 161000 21800 0 377000 37800 0 0 1 0 0 3522 3522 26939 26939 239911 181562 58349 58349 58349 88810 0 0 85288 25000 25000 12827 12827 6212 6212 3000 3000 304 304 390 390 902 902 48635 25000 23635 0 150604 0 160145 0 0 0 0 0 0 0 0 0 4389424 0 0 0 0 0 4700173 0 373815 0 373815 0 X 3047941 0 1278417 0 4326358 0 4700173 0 X 40175 84129 -4450662 X 0 0 0 X 47200 55737 166535 98316 3522 371310 47200 55737 166535 98316 3522 371310 154463 216847 67491 91733 95431 106586 26939 388180 759490 0.28550 0.30410 X BEGINNING IN APRIL 2023, KCF HAS BEEN UNDERGOING A STRATEGIC THINKING AND PLANNING PROCESS. THIS PROCESS INCLUDES A SELF-ASSESSMENT AND EVALUATION OF EXISTING PROGRAMS, SERVICES, SUPPORTS, STRUCTURES AND PROCESSES INCLUDING FUNDRAISING AND GRANTMAKING. IT WAS DETERMINED IN 2025 THAT KENDAL CHARITABLE FUND WOULD DISSOLVE, AND ALL ASSETS AND ACTIVITY WOULD BE TAKEN OVER BY THE KENDAL CORPORATION, AS REQUIRED BY THE GOVERNING DOCUMENTS. THIS DISSOLUTION TOOK PLACE EFFECTIVE JUNE 11, 2025. PART II - SHORT YEAR COLUMN (A) IS REPORTING TAX YEAR JANUARY 1, 2021 THROUGH DECEMBER 31, 2021; COLUMN (B) IS REPORTING TAX YEAR JANUARY 1, 2022 THROUGH DECEMBER 31, 2022; COLUMN (C) IS REPORTING TAX YEAR JANUARY 1, 2023 THROUGH DECEMBER 31, 2023; COLUMN (D) IS REPORTING TAX YEAR JANUARY 1, 2024 THROUGH DECEMBER 31, 2024; COLUMN (E) IS REPORTING THE FINAL SHORT TAX PERIOD JANUARY 1, 2025 THROUGH JUNE 11, 2025. 6850 6850 6850 6850 6850 6850 6850 6850 6850 6850 0.00000 0.00000 0.00000 0 0 0 PART V, LINE 4: NET ASSETS WITH DONOR RESTRICTIONS ARE TO BE HELD IN PERPETUITY. THE INCOME DERIVED FROM THESE FUNDS IS UNRESTRICTED. 1 ACADEMY OF HOPE ADULT PUBLIC CHARTER SCHOOL 2315 18TH PLACE NE WASHINGTON DC 20018 521730021 501(C)(3) 25000 0 TRAINING AND EDUCATION OF ADULT LEARNERS FOR ENTRY INTO HEALTHCARE SECTOR 1 0 PART I, LINE 2: WE REQUIRE A WRITTEN JUSTIFICATION OF THE EXPENDITURE AND A DESCRIPTION OF HOW THE GRANT WILL BE USED. FUNDS ARE DISBURSED UPON NOTIFICATION THAT THE PROJECT HAS COMMENCED. 0 0 0 0 0 0 0 0 0 VASSAR BYRD CEO 0 190903 0 25000 0 97 0 7000 0 9000 0 232000 0 0 AMY HARRISON CFO 0 144000 0 0 0 17000 0 4800 0 17000 0 182800 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 990 OF OTHER SIMILAR ORGANIZATIONS, A COMPENSATION SURVEY/STUDY AND APPROVAL BY THE BOARD. CASH & INVESTMENTS 2025-06-11 4470562 BOOK VALUE 232688382 THE KENDAL CORPORATION 591 COLLABORATION WAY SUITE 603 NEWARK DE 19713 501(C)(3) LEGAL FEES FOR MERGER PLANNING AND EXECUTION 2025-06-11 12827 HOURLY RATE 230382195 BALLARD SPAHR LLC 1735 MARKET STREET 51ST FLOOR PHILADELPHIA PA 19103 LIMITED LIABILITY COMPANY (LLC) 1 0 0 0 1 1 1 1 0 PART I, LINE 2E: PERSON(S) INVOLVED: BARBARA FREEDMAN, CHAIR, AND DAN CHURCHILL, TREASURER. PART I, LINE 2E: EXPLANATION OF INVOLVEMENT: THE CHAIR AND TREASURER OF KENDAL CHARITABLE FUNDS WERE APPOINTED TO THE KENDAL CORPORATION'S BOARD AS PART OF THE MERGER, AS OUTLINED IN THE PLAN OF MERGER. THE POSITIONS BOTH BEFORE AND AFTER THE MERGER ARE VOLUNTEER POSITIONS. FORM 990, PART III, LINE 3 KENDAL CHARITABLE FUNDS WAS DISSOLVED JUNE 11, 2025 AND ALL ASSETS AND ACTIVITIES WERE TAKEN OVER BY THE KENDAL CORPORATION AS REQUIRED BY THE KENDAL CHARITABLE FUNDS GOVERNING DOCUMENTS. 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 SHALL BE APPOINTED BY THE KENDAL CORPORATION. AT LEAST ONE DIRECTOR SHALL ALSO BE A MEMBER OF THE KENDAL CORPORATION. THE KENDAL CORPORATION SHALL HAVE THE RIGHT TO REMOVE A DIRECTOR WITH OR WITHOUT CAUSE AND WITHOUT NOTICE OR HEARING AS PROVIDED BY REMOVAL FOR DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B ANY CHANGE TO THE ARTICLES OF INCORPORATION AND/OR THE BYLAWS SHALL BE EFFECTIVE ONLY WITH THE WRITTEN APPROVAL OF THE KENDAL CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN THE CEO, CFO, AND CONTROLLER REVIEW THE FORM 990. UPON COMPLETION OF STAFF REVIEW, THE FORM 990 IS PRESENTED TO THE BOARD FINANCE AND AUDIT COMMITTEE AND COMPENSATION AND BENEFITS COMMITTEE FOR THEIR REVIEW. FOLLOWING COMMITTEE REVIEW, THE COMPLETED FORM 990 IS SHARED IN ITS ENTIRETY WITH THE FULL BOARD 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 GOVERNANCE 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. FORM 990, PART XI, LINE 9: NET TRANSFER TO THE KENDAL CORPORATION PURSUANT TO MERGER -4,450,662. THE KENDAL CORPORATION 591 COLLABORATION WAY SUITE 603 NEWARK DE 19713 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 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 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0