2025-10-02T10:39:11-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2024-01-01 231906212 KENDAL-CROSSLANDS COMMUNITIES KEND 6103887001 1109 EAST BALTIMORE PIKE KENNETT SQUARE PA 19348 EDWARD PLASHA CHIEF FINANCIAL OFFICER 6103887001 2025-09-30 1 1 KATARZYNA O PADZIK P02268641 7819821001 2025-09-30 2024 2025-03-06 01:10:19Z EDWARD PLASHA 1109 EAST BALTIMORE PIKE KENNETT SQUARE PA 19348 84804208 0 X 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. 13 10 787 150 0 0 616938 2120814 63042421 63952117 5423020 7310856 1492834 734450 70575213 74118237 566735 455880 0 0 34672615 36241804 0 0 82000 31281513 30314914 66520863 67012598 4054350 7105639 258262529 267933664 152798228 153064486 105464301 114869178 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 58376740 455880 64377565 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. 308206 0 171563 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 2024, THE TOTAL VISITS WERE APPROXIMATELY 5,000, SERVICES ARE AVAILABLE 7 DAYS PER WEEK; RESIDENTS CAN USE AS LITTLE AS 15 MINUTES PER DAY; AVERAGE UTILIZATION IS 1.20 HOURS PER DAY IN 2024. 58684946 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 1 0 0 0 0 0 0 0 0 1 111 0 1 787 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 PA X EDWARD PLASHA CHIEF FINANCIAL OFFI 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 SUSAN RENZ ASSIST. CLERK 2.00 X X 0 0 0 JONATHAN HUXTABLE TREASURER 2.00 X X 0 0 0 CLAIRE MOONEY DIRECTOR 2.00 X 0 0 0 ANDREA TAYLOR DIRECTOR 2.00 X 0 0 0 ANTHONY STOVER 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 JENNIFER HELLE DIRECTOR 2.00 X 0 0 0 DONALD JONES DIRECTOR 2.00 X 0 0 0 FREEMAN MILLER DIRECTOR (UNTIL 01/24) 2.00 X 0 0 0 LISA MARSILIO CEO 40.00 X 414558 0 42525 EDWARD PLASHA CFO 40.00 X 267079 0 38030 DONNA S TAYLOR CHIEF HEALTH SERVICES OFFICER 40.00 X 250208 0 37377 SETH BEAVER VP OF COMMUNITY OPERATIONS 40.00 X 208140 0 34960 CATHERINE EMIG HEALTH SERVICES ADMINISTRATOR 40.00 X 155663 0 16346 SARAH MATAS HEALTH SERVICES ADMINISTRATOR 40.00 X 156901 0 31388 HELENE QUINONES DIRECTOR OF MARKETING & ADMISSION 40.00 X 145942 0 20881 JILL ARBIZ DIRECTOR OF NURSING 40.00 X 145799 0 13690 SOFIA ANTONIO DIR OF REHAB SERVICES 40.00 X 145014 0 30674 1889304 0 265871 43 0 1 0 BENCHMARK CONSTRUCTION CO INC 4121 OREGON PIKE PO BOX 806 BROWNSTOWN PA 17508 GENERAL CONSTRUCTION 15060650 WARFEL CONSTRUCTION COMPANY 1110 ENTERPRISE ROAD EAST PETERSBURG PA 17520 GENERAL CONSTRUCTION 2665200 LENHARDT RODGERS ARCHITECTURE 438 S BETHLEHEM PIKE FORT WASHINGTON PA 19034 ARCHITECT 983976 TRAGO MECHANICAL INC 5 W WYNWOOD DR WILLOW STREET PA 17584 EQUIPMENT SUPPLY/REPAIR/MAINTENANCE/INSP 938963 DIVERSIFIED ROOFING CO 5681 W LINCOLN HWY PARKESBURG PA 19365 GENERAL CONSTRUCTION/ROOFING 552744 28 2120814 166760 2120814 RESIDENT CARE FEES 623000 40488654 40488654 HEALTH CENTER SERVICE 623000 13041640 13041640 ENTRY FEE AMORTIZATION 623000 9201722 9201722 MEDICARE AND OTHER INS 623000 1048538 1048538 HOME CARE FEES 623000 171563 171563 63952117 3211695 3211695 14785132 10685971 4099161 4099161 4099161 AUXILLARY INCOME 623000 597011 597011 CHILD CARE INCOME 624410 137439 137439 734450 74118237 64549128 0 7448295 455880 455880 1292877 1292877 26231693 23826345 2327837 77511 1192206 1094272 97934 5522984 5471258 51726 2002044 1769633 227922 4489 295918 295918 484291 484291 328587 328587 470512 254143 216369 64459 43551 20908 6917958 5875926 1042032 30288 13705 16583 101776 78110 23666 1884430 1884430 11005224 11005224 SUPPLIES AND PRESCRIPTI 5068076 5026005 42071 EQUIPMENT RENTAL AND MA 1547547 936931 610616 DUES 573052 424828 148224 RECRUITMENT COSTS 379786 308516 71270 1163010 216189 946821 67012598 58684946 8245652 82000 3881845 2907040 16945105 17515673 2825000 1714355 2503141 1472295 1055983 831756 2084929 2016249 305048902 160334670 124910133 144714232 102316119 94663264 1740274 2098800 258262529 267933664 5765363 8477276 101647793 100519128 43995843 41600531 1129650 2221067 259579 246484 152798228 153064486 X 78774823 90788250 26689478 24080928 105464301 114869178 258262529 267933664 X 7105639 2412038 -112800 X 0 1 X 1 0 X 341950 2199370 3703755 616938 2120814 8982827 54597315 55729079 58437874 64387236 64549128 297700632 54939265 57928449 62141629 65004174 66669942 306683459 1177689 231774 1393130 217195 920362 3940150 0 1177689 231774 1393130 217195 920362 3940150 302743309 1638555 1772918 1790013 2376416 3211695 10789597 1638555 1772918 1790013 2376416 3211695 10789597 532823 486227 906284 148019 137439 2210792 57110643 60187594 64837926 67528609 70019076 319683848 0.94700 0.94730 0.03380 0.03270 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE AUXILIARY INCOME AND CHILD CARE INCOME - 2020 AMOUNT: $ 532,823. 2021 AMOUNT: $ 486,227. 2022 AMOUNT: $ 906,284. CHILD CARE INCOME - 2023 AMOUNT: $ 148,019. 2024 AMOUNT: $ 137,439. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 747289 29218 -11315 765192 724830 17999 4460 747289 821672 15237 -112079 724830 734861 9924 76887 821672 644502 11981 78379 734861 0.00000 1.00000 0.00000 0 0 9162692 9162692 253346224 143214188 110132036 42539986 17120482 25419504 144714232 DEFERRED CHARITABLE GIFT OBLIGATIONS 246484 246484 X 76088888 2412038 -112800 2299238 73789650 328587 328587 74118237 66684011 0 66684011 328587 328587 67012598 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. 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, 2024 AND 2023. THE APPLICATION OF THESE PROVISIONS HAS NO IMPACT ON THE ORANIZATION'S FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN FAIR VALUE OF INTEREST RATE CAP AGREEMENTS -112,800. 1 MONTHLY FEE ASSISTANCE 15 455880 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. THE CFO REVIEWS ALL APPLICATIONS FOR ASSISTANCE, AND IF NECESSARY, INCLUDES THE CEO AND A RESIDENT BOARD MEMBER, SHOULD QUESTIONS ARISE ABOUT THE SPECIFIC TIMING OF THE NEED. 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 1 0 0 0 0 0 0 0 LISA MARSILIO CEO 376558 0 38000 0 0 0 20525 0 22000 0 457083 0 0 0 EDWARD PLASHA CFO 257079 0 10000 0 0 0 16030 0 22000 0 305109 0 0 0 DONNA S TAYLOR CHIEF HEALTH SERVICES OFFICER 250208 0 0 0 0 0 15377 0 22000 0 287585 0 0 0 SETH BEAVER VP OF COMMUNITY OPERATIONS 208140 0 0 0 0 0 12960 0 22000 0 243100 0 0 0 SARAH MATAS HEALTH SERVICES ADMINISTRATOR 156901 0 0 0 0 0 9388 0 22000 0 188289 0 0 0 SOFIA ANTONIO DIR OF REHAB SERVICES 145014 0 0 0 0 0 8674 0 22000 0 175688 0 0 0 CATHERINE EMIG HEALTH SERVICES ADMINISTRATOR 155663 0 0 0 0 0 9346 0 7000 0 172009 0 0 0 HELENE QUINONES DIRECTOR OF MARKETING & ADMISSION 145942 0 0 0 0 0 8881 0 12000 0 166823 0 0 0 JILL ARBIZ DIRECTOR OF NURSING 145799 0 0 0 0 0 8690 0 5000 0 159489 0 0 0 PART I, LINE 4B THE FOLLOWING PERSONS CONTRIBUTED INTO THE ORGANIZATION'S 457(B) PLAN: LISA MARSILIO, CEO: $26,786 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 7416705 30000000 30000000 2014 0 0 1 1 B 10651471 22500000 2755000 19745000 2013 1 0 1 1 C 2537876 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 103320 MONTHLY SERVICE FEES 0 ANDREA TAYLOR BOARD MEMBER 54912 MONTHLY SERVICE FEE 0 LOIS MILLER WIFE-BOARD MEMBER 54912 MONTHLY SERVICE FEES 0 X 3983 166760 FMV 0 0 0 0 PART I, COLUMN (B): THE AMOUNT REPORTED IN COLUMN B REPRESENTS THE NUMBER OF SHARES OF STOCK. 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 15A ALL OFFICERS, EXCEPT THE CEO, AND KEY EMPLOYEE COMPENSATION IS EVALUATED BY THE CHIEF EXECUTIVE OFFICER ON AN ANNUAL BASIS AND WAS LAST PERFORMED IN 2024. 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. 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 2024. 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 -112,800.