2024-10-03T13:18:03-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2023-01-01 231906212 KENDAL-CROSSLANDS COMMUNITIES KEND 6103887001 1109 EAST BALTIMORE PIKE KENNETT SQUARE PA 19348 EDWARD PLASHA CHIEF FINANCIAL OFFICER 6103887001 2024-09-30 1 1 JOHN NORMAN P01506766 7049985200 2024-09-30 2023 2024-10-15 13:58:12Z EDWARD PLASHA 1109 EAST BALTIMORE PIKE KENNETT SQUARE PA 19348 74803283 0 X HTTPS://WWW.KENDAL-CROSSLANDS.ORG/ X 1981 PA TO PROVIDE COMMUNITIES AND SERVICES FOR OLDER PEOPLE IN ACCORDANCE WITH THE PRINCIPLES OF THE RELIGIOUS SOCIETY OF FRIENDS. 12 9 720 150 0 0 3703755 616938 58437874 63042421 3917821 5423020 912284 1492834 66971734 70575213 499700 566735 0 0 31759453 34672615 0 0 68000 30103845 31281513 62362998 66520863 4608736 4054350 242531378 258262529 149100922 152798228 93430456 105464301 IT IS THE PURPOSE OF KENDAL-CROSSLANDS COMMUNITIES TO PROVIDE COMMUNITIES AND SERVICES FOR OLDER PEOPLE IN ACCORDANCE WITH THE PRINCIPLES OF THE RELIGIOUS SOCIETY OF FRIENDS. 0 0 56833171 566735 64219299 WE HAVE TWO CONTINUING CARE RETIREMENT COMMUNITIES OPERATING AT THE LOWEST FEASIBLE COST FOR THE LEVEL OF SERVICES PROVIDED. SERVICES INCLUDE HOUSING, HOUSEKEEPING AND MAINTENANCE, CENTRAL DINING, AND LIFETIME CARE ON PREMISES (EXCEPT THOSE REQUIRING HOSPITALIZATION) AS WELL AS SOCIAL, CULTURAL AND RECREATIONAL ACTIVITIES. IN ADDITION, WE HAVE TWO AGE RESTRICTED INDEPENDENT LIVING FACILITIES OPERATING AT THE LOWEST FEASIBLE COST FOR THE LEVEL OF SERVICES PROVIDED. SERVICES INCLUDE HOUSING AS WELL AS HOUSEKEEPING AND MAINTENANCE. 297136 0 167937 KENDAL HOME CARE OFFERS ADDITIONAL SERVICES TO RESIDENTS IN THE KENDAL-CROSSLANDS COMMUNITIES WHEN DAILY ACTIVITIES BECOME MORE CHALLENGING. WHETHER RESIDENCE IN APARTMENT, COTTAGE, PERSONAL CARE, OR SKILLED NURSING. OUR ARRAY OF SERVICES CAN BE PROVIDED DAILY OR ON AN INTERMITTENT BASIS. THE PROGRAM IS FEE-FOR-SERVICE BASED, MEANING IT ALLOWS FOR ONE-TO-ONE ASSISTANCE CHARGED AT AN HOURLY RATE UNDER A SEPARATE AGREEMENT. THE PROGRAM IS LICENSED BY THE PENNSYLVANIA DEPARTMENT OF HEALTH AND DAILY OVERSIGHT OF THE KENDAL HOME CARE PROGRAM IS MANAGED BY THE KENDAL HOME CARE MANAGER. FOR 2023, THE TOTAL VISITS WERE APPROXIMATELY 6,300, SERVICES ARE AVAILABLE 7 DAYS PER WEEK; RESIDENTS CAN USE AS LITTLE AS 15 MINUTES PER DAY; AVERAGE UTILIZATION IS 1.00 HOURS PER DAY IN 2023. 57130307 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 1 122 0 720 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X EDWARD PLASHA CHIEF FINANCIAL OFFICER 6103887001 1109 EAST BALTIMORE PIKE KENNETT SQUARE PA 19348 DAVID GROVE SECRETARY 2.00 X X 0 0 0 FREDERICK SPACKMAN CLERK 2.00 X X 0 0 0 RICHARD WORTMANN CLERK (LEFT 04/2023) 2.00 X X 0 0 0 SUSAN RENZ ASSIST. CLERK/TREAS. (AS OF 04/2023) 2.00 X 0 0 0 CLAIRE MOONEY TREASURER (THRU 04/2023), DIRECTOR 2.00 X 0 0 0 ALICE LANE-KOERNER DIRECTOR (LEFT 04/2023) 2.00 X 0 0 0 ANDREA TAYLOR DIRECTOR 2.00 X 0 0 0 ANTHONY STOVER DIRECTOR 2.00 X 0 0 0 FREEMAN MILLER DIRECTOR 2.00 X 0 0 0 JEFFREY WISE DIRECTOR (LEFT 04/2023) 2.00 X 0 0 0 JONATHAN HUXTABLE DIRECTOR 2.00 X 0 0 0 SAMIRA MALIK DIRECTOR 2.00 X 0 0 0 SUE PETROCELLI DIRECTOR 2.00 X 0 0 0 TRISH EVANS DIRECTOR 2.00 X 0 0 0 WILLARD HURD DIRECTOR 2.00 X 0 0 0 LISA MARSILIO CEO 40.00 X 356735 0 41800 EDWARD PLASHA CFO 40.00 X 246675 0 36946 DONNA S TAYLOR CHIEF HEALTH SERVICES OFFICER 40.00 X 242705 0 36963 SETH BEAVER VP OF COMMUNITY OPERATIONS 40.00 X 201773 0 34557 CATHERINE EMIG HEALTH SERVICES ADMINISTRATOR 40.00 X 153778 0 16147 SARAH MATAS HEALTH SERVICES ADMINISTRATOR 40.00 X 154315 0 31186 HELENE QUINONES DIRECTOR OF MARKETING & ADMISSION 40.00 X 151684 0 20914 JOEY QUINN-STRAUBER NURSE SUPERVISOR 40.00 X 149363 0 24654 JILL ARBIZ DIRECTOR OF NURSING 40.00 X 144285 0 13488 1801313 0 256655 43 0 1 0 WARFEL CONSTRUCTION COMPANY 1100 ENTERPRISE ROAD EAST PETERSBURG PA 17520 GENERAL CONSTRUCTION 4400361 LENHARDT RODGERS ARCHITECTURE 438 S BETHLEHEM PIKE FORT WASHINGTON PA 19034 ARCHITECT 1771556 TRAGO MECHANICAL INC 5 W WYNWOOD DRIVE WILLOW STREET PA 17584 EQUIPMENT SUPPLY/REPAIR/MAINTENANCE/INST 1051429 BENCHMARK CONSTRUCTION CO INC 4121 OREGON PIKE PO BOX 806 BROWNSTON PA 17508 GENERAL CONSTRUCTION 1032480 OLVERA CONTRACTORS LLC 8500 HICKORY HILL ROAD OXFORD PA 19363 GENERAL CONSTRUCTION 551089 24 616938 616938 RESIDENT CARE FEES 623000 38948713 38948713 HEALTH CENTER SERVICE 623000 13236708 13236708 ENTRY FEE AMORTIZATION 623000 9324353 9324353 MEDICARE AND OTHER INS 623000 1364710 1364710 HOME CARE FEES 623000 167937 167937 63042421 2376416 2376416 7274674 4228070 3046604 3046604 3046604 AUXILLARY INCOME 623000 1344815 1344815 CHILD CARE INCOME 624410 148019 148019 1492834 70575213 64387236 0 5571039 566735 566735 1198152 1198152 25461240 23268844 2130396 62000 1684407 1533172 151235 4388641 4361610 27031 1940175 1725654 208521 6000 597567 597567 474066 474066 343414 343414 1256408 1256408 66003 44822 21181 6803125 5914839 888286 27571 14396 13175 102168 87074 15094 2114845 2114845 10723486 10723486 SUPPLIES AND PRESCRIPTI 5048154 5004442 43712 EQUIPMENT RENTAL AND MA 1637427 956704 680723 CONTRACTED SERVICES 760273 550780 209493 DUES 548764 409696 139068 778242 -146792 925034 66520863 57130307 9322556 68000 3678931 3881845 2965705 7202250 2430000 2825000 1550261 2503141 1055983 3109213 2084929 274279579 149369446 117550390 124910133 107786600 101186469 1667708 11312505 1792570 1300274 242531378 258262529 4565233 5765363 96899818 101647793 46305868 43995843 1045950 1129650 284053 259579 149100922 152798228 X 69589136 78774823 23841320 26689478 93430456 105464301 242531378 258262529 X 4054350 8402386 -422891 X 0 1 X 1 0 X 968491 341950 2199370 3703755 616938 7830504 55065183 54597315 55729079 58437874 64387236 288216687 56033674 54939265 57928449 62141629 65004174 296047191 224638 1177689 231774 1393130 217195 3244426 0 224638 1177689 231774 1393130 217195 3244426 292802765 2526935 1638555 1772918 1790013 2376416 10104837 2526935 1638555 1772918 1790013 2376416 10104837 873003 532823 486227 906284 148019 2946356 59433612 57110643 60187594 64837926 67528609 309098384 0.94730 0.94330 0.03270 0.03370 X SCHEDULE A, PART III, LINE 12, EXPLANATION FOR OTHER INCOME MISCELLANEOUS REVENUE, AUXILLARY INCOME AND CHILD CARE INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 724830 17999 4460 747289 821672 15237 -112079 724830 734861 9924 76887 821672 644502 11981 78379 734861 577789 16493 76567 670849 0.00000 1.00000 0.00000 0 0 9162692 9162692 225152626 133020794 92131832 39964261 16348652 23615609 124910133 DEFERRED CHARITABLE GIFT OBLIGATIONS 259579 259579 X 78211294 8402386 -422891 7979495 70231799 343414 343414 70575213 66177449 0 66177449 343414 343414 66520863 PART IV, LINE 2B: THIS REPRESENTS UNIT SELECTION COMMITMENT FEES THAT ARE PAYABLE UPON RESERVING A SPECIFIC LIVING ACCOMMODATION AT KENDAL AT LONGWOOD OR CROSSLANDS. THE UNIT SELECTION COMMITMENT FEE IS FULLY REFUNDABLE WITHIN THIRTY DAYS OF A RESIDENT'S OCCUPANCY DATE. PART V, LINE 4: THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS ARE AS FOLLOWS: KENDAL AT LONGWOOD STAFF SUPPORT FUND - THE FIRST PURPOSE OF THE FUND WILL BE TO PROVIDE HELP TO STAFF TO ALLEVIATE SHORT-TERM EMERGENCY SITUATIONS. AS IT EXPANDS THE FUND COULD COVER ADDITIONAL ACTIVITIES, SUCH AS SUPPORTING CONTINUING EDUCATION FOR THE OVERALL STAFF IN KEY AREAS THAT WOULD IMPROVE THE CARE FOR THE RESIDENTS. ANNE PERRY EMPLOYMENT FUND - ANNE AND EUGENE PERRY HAD A LIFETIME INTEREST IN AND CONCERN FOR THE EDUCATION AND DEVELOPMENT OF YOUNG PEOPLE. THIS FUND PROVIDES THE OPPORTUNITY TO EARN MONEY FOR EDUCATION THROUGH MEANINGFUL WORK EXPERIENCES AT KENDAL-CROSSLANDS COMMUNITIES. LOUISE P. MULLESTEIN FUND - RECOGNIZING THE NEED FOR QUALITY, CONVENIENT AND AFFORDABLE CHILD CARE FOR ITS EMPLOYEES, KENDAL-CROSSLANDS COMMUNITIES WILL MAKE AVAILABLE SCHOLARSHIPS TO ITS EMPLOYEES FOR CHILDREN WHO ARE ENROLLED IN THE KENDAL-CROSSLANDS CHILD DEVELOPMENT PROGRAM. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS EXEMPT FROM STATE INCOME TAXES UNDER THE COMMONWEALTH OF PENNSYLVANIA STATUTES. THE ORGANIZATION FOLLOWS THE PROVISIONS OF THE INCOME TAX ACCOUNTING STANDARDS REGARDING THE RECOGNITION AND MEASUREMENT OF UNCRETAIN TAX POSITIONS. IT IS THE ORGANIZATION'S POLICY TO ACCOUNT FOR ANY INTEREST OR PENALTIES ASSESSED RELATING TO UNCERTAIN TAX POSITIONS, IF ANY, AS GENERAL AND ADMINISTRATIVE EXPENSES. THE ORGANIZATION DID NOT INCUR ANY INTEREST OR PENALTIES FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. THE APPLICATION OF THESE PROVISIONS HAS NO IMPACT ON THE ORANIZATION'S FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT -439,000. CHANGE IN FAIR VALUE OF INTEREST RATE CAP AGREEMENTS 16,109. 1 MONTHLY FEE ASSISTANCE 14 439736 N/A N/A ENTRY FEE ASSISTANCE 1 127000 N/A N/A PART I, LINE 2: THE ORGANIZATION PROVIDES FINANCIAL ASSISTANCE FOR RESIDENTS OF THE COMMUNITY THAT DO NOT HAVE THE ABILITY TO PAY THE TOTAL COST TO LIVE AT KENDAL-CROSSLANDS COMMUNITIES. A COMMITTEE COMPRISED OF RESIDENTS AND BOARD MEMBERS EVALUATE APPLICATIONS FROM RESIDENTS REQUESTING SUCH ASSISTANCE. THE APPLICATION REQUIRES A FULL DISCLOSURE OF ALL ASSETS. UPON DEATH, A LETTER IS SENT TO THE ESTATE NOTYIFYING THEM HOW MUCH ASSISTANCE HAS BEEN GRANTED. IF THE ESTATE CAN PAY BACK ANY OF THE ASSISTANCE, KENDAL-CROSSLANDS COMMUNITIES PUTS THE MONIES BACK INTO THE FUND TO BE USED FOR FUTURE RESIDENT ASSISTANCE. THE IDENTITY OF THE RESIDENT IS KEPT CONFIDENTIAL. X X X 0 0 0 0 0 0 0 0 0 LISA MARSILIO CEO 356735 0 0 0 0 0 19800 0 22000 0 398535 0 0 0 EDWARD PLASHA CFO 243675 0 3000 0 0 0 14946 0 22000 0 283621 0 0 0 DONNA S TAYLOR CHIEF HEALTH SERVICES OFFICER 241705 0 1000 0 0 0 14963 0 22000 0 279668 0 0 0 SETH BEAVER VP OF COMMUNITY OPERATIONS 201273 0 500 0 0 0 12557 0 22000 0 236330 0 0 0 SARAH MATAS HEALTH SERVICES ADMINISTRATOR 150315 0 4000 0 0 0 9186 0 22000 0 185501 0 0 0 JOEY QUINN-STRAUBER NURSE SUPERVISOR 149363 0 0 0 0 0 2654 0 22000 0 174017 0 0 0 HELENE QUINONES DIRECTOR OF MARKETING & ADMISSION 147184 0 4500 0 0 0 8914 0 12000 0 172598 0 0 0 CATHERINE EMIG HEALTH SERVICES ADMINISTRATOR 149778 0 4000 0 0 0 9147 0 7000 0 169925 0 0 0 JILL ARBIZ DIRECTOR OF NURSING 140285 0 4000 0 0 0 8488 0 5000 0 157773 0 0 0 A CHESTER COUNTY HEALTH & EDUCATION FACILITIES AUTHORITY 232265260 NONEAVAIL 2010-12-01 30000000 CONSTRUCTION, RENOVATIONS AND ADDITIONS OF THE HEALTH & WELLNESS FACILITIES 0 0 0 B CHESTER COUNTY HEALTH & EDUCATION FACILITIES AUTHORITY 232265260 NONEAVAIL 2013-02-01 22500000 CONSTRUCTION, RENOVATIONS AND ADDITIONS TO CROSSLANDS & KENDAL AT LONGWOOD 0 0 0 C CHESTER COUNTY HEALTH & EDUCATION FACILITIES AUTHORITY 232265260 NONEAVAIL 2016-05-01 10000000 CONSTRUCTION, RENOVATIONS AND ADDITIONS TO CROSSLANDS & KENDAL AT LONGWOOD 0 0 0 A 6547997 30000000 30000000 2014 0 0 1 1 B 9539413 22500000 2755000 19745000 2013 1 0 1 1 C 2083332 10000000 10000000 2019 0 0 1 1 A 0 1 0 0 0 0 1 B 0 1 0 0 0 0 1 C 0 1 0 0 0 0 1 A 0 0 0 0 1 0 0 0 1 B 0 0 0 0 1 0 0 0 1 C 0 0 0 0 1 0 0 0 1 A 1 B 1 C 1 DAVID GROVE BOARD MEMBER 100704 MONTHLY SERVICE FEES 0 LOIS MILLER WIFE-BOARD MEMBER 53520 MONTHLY SERVICE FEES 0 ANDREA TAYLOR BOARD MEMBER 53520 MONTHLY SERVICE FEES 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PRESENTED TO THE BOARD FINANCE COMMITTEE FOR THEIR REVIEW BY THE INDEPENDENT ACCOUNTING FIRM WHICH PREPARES THE FORM, THEN THE ENTIRE BOARD OF DIRECTORS WILL RECEIVE A COPY OF THE FORM 990 IN FINAL FORM BEFORE THE FORM 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY REGARDING CONFLICTS OF INTEREST HAS BEEN ADOPTED BY THE BOARD OF DIRECTORS AND COVERS ALL STAFF MEMBERS, THEIR IMMEDIATE FAMILY AND THE BOARD OF DIRECTORS. A CONFLICT IS DEFINED AS A MEMBER USING THEIR POSITION(S), OR KNOWLEDGE WHICH THEY OBTAIN IN PURSUIT OF THEIR EMPLOYMENT, FOR THEIR OWN PERSONAL GAIN OR FOR THE GAIN OF ANY OTHER PERSON OTHER THAN A RESIDENT. STAFF MEMBERS SHALL DISCLOSE ALL KNOWN, POTENTIAL OR POSSIBLE CONFLICTS OF INTEREST TO THE CHIEF EXECUTIVE OFFICER. THE CHIEF EXECUTIVE OFFICER SHALL DISCLOSE SUCH CONFLICTS INVOLVING HIMSELF/HERSELF TO THE BOARD OF DIRECTORS. THE BOARD ALONE MAY GRANT APPROVAL FOR EXCEPTIONS TO THIS POLICY. THIS POLICY IS REVIEWED WITH EACH NEW STAFF MEMBER DURING NEW EMPLOYEE ORIENTATION PERIOD AND IS REVIEWED ANNUALLY. ANY POSSIBLE CONFLICT OF INTEREST ON THE PART OF ANY GOVERNING BOARD MEMBER SHALL BE DISCLOSED TO THE BOARD AND MADE A MATTER OF RECORD, EITHER THROUGH AN ANNUAL PROCEDURE OR WHEN THE INTEREST BECOMES A MATTER OF BOARD ACTION. ANY GOVERNING BOARD MEMBER HAVING A POSSIBLE CONFLICT OF INTEREST ON ANY MATTER SHALL NOT BE A PART OF ANY DECISION OR USE HIS/HER PERSONAL INFLUENCE ON THE MATTER, AND HE/SHE SHALL NOT BE COUNTED IN DETERMINING THE QUORUM FOR THAT MATTER, EVEN WHERE PERMITTED BY LAW. THE MINUTES OF THE MEETING SHALL REFLECT THAT A DISCLOSURE WAS MADE, THE ABSTENTION FROM THE DECISION, AND THE QUORUM SITUATION. NOTWITHSTANDING THE PREVIOUS STATEMENT, THE BOARD RECOGNIZES THE IMPORTANCE OF EQUAL PARTICIPATION IN BOARD ACTIVITIES BY ALL DIRECTORS, AND THE NEED FOR UNITY TO BE SOUGHT AMONG ALL GOVERNING BOARD MEMBERS ON BUSINESS AFFECTING OUR COMMUNITIES. THE BOARD ACKNOWLEDGES THAT SOME BOARD MEMBERS ARE INTERESTED PERSONS BY VIRTUE OF BEING RESIDENTS, IMMEDIATE FAMILY MEMBERS OF RESIDENTS OR STAFF, OR MEMBERS OF OUR WAITING LIST. WHEN CONSIDERING APPROVAL OF A PROJECT, CAPITAL OR OPERATING BUDGETS, THOSE BOARD MEMBERS WILL NOT BE REQUIRED TO ABSTAIN FROM SUCH DECISIONS. FORM 990, PART VI, SECTION B, LINE 15 ALL OFFICERS (EXCEPT THE CHIEF EXECUTIVE OFFICER) AND KEY EMPLOYEE COMPENSATION IS EVALUATED BY THE CHIEF EXECUTIVE OFFICER ON AN ANNUAL BASIS AND WAS LAST PERFORMED IN 2023. THE CHIEF EXECUTIVE OFFICER'S COMPENSATION IS DETERMINED BY A COMPENSATION COMMITTEE COMPRISED OF THREE BOARD MEMBERS WHO GATHER EVALUATIONS FROM DEPARTMENT HEADS, BOARD MEMBERS AND THE PRESIDENT AND PAST PRESIDENT OF THE RESIDENT ASSOCIATIONS. THE COMMITTEE ALSO COMPILES AND/OR OBTAINS SALARY COMPARISON INFORMATION FROM THE HEAD OF HUMAN RESOURCES AT THE KENDAL CORPORATION. ALL OF THIS INFORMATION IS SUMMARIZED AND SHARED WITH THE BOARD FOR THEIR CONSIDERATION IN THE PERFORMANCE EVALUATION AND ANY WAGE ADJUSTMENTS. THIS IS DOCUMENTED IN THE BOARD MEETING MINUTES. THIS PROCESS WAS REVIEWED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS ARE DISTRIBUTED TO THE RESIDENTS EACH YEAR IN THE DISCLOSURE STATEMENT. ALL OF THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF INTEREST RATE CAP AGREEMENTS -439,000. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 16,109. FORM 990, PART VI, SECTION A, QUESTION 8B THE FINANCE/AUDIT COMMITTEE WAS GIVEN THE AUTHORITY TO ACT ON THE BEHALF OF THE FULL BOARD (GOVERNANCE) TO ACCEPT AUDITED FINANCIAL STATEMENTS IN APRIL, 2023 THE KENDAL CORPORATION (TERMINATED 103123) 591 COLLABORATION WAY SUITE 603 NEWARK DE 19173 232688382 SUPPORTING ORGANIZATION THAT PROVIDES MANAGEMENT SUPPORT AND SERVICES DE 501(C)(3) LINE 12D, III-O N/A 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0