2025-06-30T12:06:24-05:00 2024-12-31 341884125 CBIZ ADVISORS LLC 4722 N 24TH ST STE 300 PHOENIX AZ 85016 990 2024-01-01 232088476 BARCLAY FRIENDS BARC 6106965211 700 NORTH FRANKLIN STREET WEST CHESTER PA 19380 KEVIN GLEASON CHIEF FINANCIAL OFFICER 6106965211 2025-06-23 1 1 KRISTEN M BASS P01247587 6022646835 2025-06-23 2024 2025-03-06 01:10:19Z MARIA SANTANGELO 700 NORTH FRANKLIN STREET WEST CHESTER PA 19380 24654421 0 X BF.KENDAL.ORG X 1978 PA PROVIDE HOMELIKE, COMPASSIONATE, HIGH-QUALITY PERSONAL CARE AND SKILLED NURSING TO OLDER ADULTS. 16 16 356 37 0 0 1021542 542068 19218614 16853741 1309383 1377125 421509 205033 21971048 18977967 0 0 0 0 12280945 11786485 0 0 125582 8898237 7445082 21179182 19231567 791866 -253600 54192433 55383890 20516180 21309667 33676253 34074223 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 14955739 17445496 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. 14955739 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 48 0 1 356 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 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 TIM BOYD DIRECTOR (STARTED MAY 2024) 2.00 X 0 0 0 MATT DAVIS DIRECTOR 2.00 X 0 0 0 CENDRINE GEMBERLING 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 4.00 X X 0 0 0 DAVID CHARTER DIRECTOR (STARTED OCT 2024) 4.00 X 0 0 0 AUGUST GERHARDT DIRECTOR (STARTED MAY 2024) 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 JOHN SPANGLER DIRECTOR 2.00 X 0 0 0 TERRANCE RANDOLPH DIRECTOR (STARTED OCT 2024) 2.00 X 0 0 0 MIKE SCHEUREN DIRECTOR 2.00 X 0 0 0 JENNIE BURY PAST CHIEF FINANCIAL OFFICER 45.00 X 113718 0 3867 LINDA STERTHOUS PAST EXECUTIVE DIRECTOR 45.00 X 32720 0 6871 KEVIN GLEASON CFO (AS OF OCT 2024) 50.00 X 37564 0 658 MARIA SANTANGELO EXECUTIVE DIRECTOR (BEG. APRIL '24) 50.00 X 115346 0 10352 VICTORIA KOLLIE REGISTERED NURSE 65.00 X 154175 0 24841 SULIAMAN W SANKOH CERTIFIED NURSING ASSISTANT 70.00 X 143767 0 17975 ALINA WEST REGISTERED NURSE 65.00 X 137277 0 3438 PRINCE M KAMARA CERTIFIED NURSING ASSISTANT 70.00 X 117592 0 38909 LAURA SMITH SR. DIR. HEALTH SERVICES 45.00 X 139136 0 39814 991295 0 146725 18 0 1 0 THE KENDAL CORPORATION 591 COLLABORATION WAY SUITE 603 NEWARK DE 19713 PARTNERSHIP SHARED SERVICES 973468 SYSCO EASTERN MARYLAND LLC 33300 PEACH ORCHARD RD POCOMOKE CITY MD 21851 FOOD SERVICE 440705 FUNCTIONAL PATHWAYS OF TENNESSEE LLC 10133 SHERRILL BLVD STE 200 KNOXVILLE TN 37932 THERAPY CONTRACTOR 390539 SPIEZLE ARCHITECTURAL GROUP INC 1395 YARDVILLE HAMILTON SQUARE STE HAMILTON NJ 08691 ARCHITECT 376298 BRANDYWINE VALLEY HEATING 917 OLD FERN HILL ROAD SUITE 300 WEST CHESTER PA 19380 HVAC MAINTENANCE 273157 12 542068 542068 RESIDENT SERVICES 623000 16853741 16853741 16853741 591755 591755 6461824 5603772 72682 858052 -72682 785370 785370 PENSION OBLIGATION REF 524292 205033 205033 205033 18977967 17445496 0 990403 321096 321096 9292703 7924121 1368582 325442 279475 45967 1075191 895436 179755 772053 638239 133814 57613 57613 104793 104793 54608 45325 9283 827434 417350 410084 54308 54308 242191 193753 48438 428801 315225 113576 743338 549788 193550 1634959 1256592 378367 244413 244413 RESIDENT CARE SERVICES 1271951 1213826 58125 CULINARY SERVICES 735561 722031 13530 FACILITY SERVICES 431016 355178 75838 ADMINISTRATIVE SERVICES 247899 230080 17819 366197 149400 109034 107763 19231567 14955739 4150246 125582 2051344 1720867 6792 161451 1127858 878007 262950 313144 48844672 16573498 30550241 32271174 16225190 15840451 3968058 4198796 54192433 55383890 1430054 2677561 162331 142306 18923795 18489800 20516180 21309667 X 30778621 31643254 2897632 2430969 33676253 34074223 54192433 55383890 X -253600 461512 190058 X X 0 1 X 1 0 X 3153992 2914407 246138 1021542 542068 7878147 9598385 12151915 16034665 19218614 16853741 73857320 12752377 15066322 16280803 20240156 17395809 81735467 19582 11245 20720 18931 52847 123325 0 19582 11245 20720 18931 52847 123325 81612142 280145 337312 423230 510706 591755 2143148 280145 337312 423230 510706 591755 2143148 41818 421509 205033 668360 13032522 15403634 16745851 21172371 18192597 84546975 0.96530 0.90780 0.02530 0.02290 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: BUSINESS INTERRUPTION PROCEEDS - 2022 AMOUNT: $ 41,818. PENSION OBLIGATION REFUND - 2023 AMOUNT: $ 421,509. 2024 AMOUNT: $ 205,033. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 8976 8976 0 1124443 113813 42442 1195814 974408 149808 1124443 1176704 -202296 974408 1031334 145370 1176704 900620 130714 1031334 0.00000 0.57100 0.42900 1 0 802719 802719 40259622 13317182 26942440 4602441 2968204 1634237 3179890 288112 2891778 32271174 812320 F BENEFICIAL INTEREST IN TRUST 970967 F REAL ESTATE INVESTMENT TRUST 195667 F INVESTMENT IN INSURANCE PLANS 396691 F GOVERNMENT OBLIGATIONS 1823151 F 4198796 X 19514735 461512 129864 591376 18923359 54608 54608 18977967 19116765 0 19116765 54608 60194 114802 19231567 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, 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 48,419. CREDIT LOSS EXPENSE NETTED AGAINST REVENUE ON AUDITED F/S -60,194. GAIN (LOSS) ON DERIVATIVE FINANCIAL INSTRUMENTS 141,639. PART XII, LINE 4B - OTHER ADJUSTMENTS: CREDIT LOSS EXPENSE 60,194. X X 0 0 0 0 0 0 0 1 0 VICTORIA KOLLIE REGISTERED NURSE 154175 0 0 0 0 0 7711 0 17130 0 179016 0 0 0 LAURA SMITH SR. DIR. HEALTH SERVICES 134136 0 5000 0 0 0 6681 0 33133 0 178950 0 0 0 SULIAMAN W SANKOH CERTIFIED NURSING ASSISTANT 143767 0 0 0 0 0 6681 0 11294 0 161742 0 0 0 PRINCE M KAMARA CERTIFIED NURSING ASSISTANT 117592 0 0 0 0 0 5776 0 33133 0 156501 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 141,639. CHANGE IN VALUE OF BENEFICIAL INTEREST 48,419. 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 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 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