2026-06-24T09:37:05-05:00 2025-12-31 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2025-01-01 823361136 KENDAL AGING KEND 6103351200 CO 591 COLLABORATION WAY 603 NEWARK DE 19713 AMY C HARRISON CFO 6103351200 2026-06-22 1 CONNIE M LIRA P00481097 2156433900 2026-06-22 2025 2025-03-06 01:10:19Z KENDAL CALIFORNIA VASSAR BYRD CEO C/O 591 COLLABORATION WAY 603 NEWARK DE 19713 997338 0 X WWW.KENDAL.ORG X 2017 CA TO DEVELOP, SUPPORT & COORDINATE A SYSTEM OF LIFE PLAN COMMUNITIES & SERVICES FOR OLDER PERSONS 15 15 0 16 0 0 0 0 686664 997338 0 0 0 0 686664 997338 0 0 0 0 0 0 0 0 0 686664 997338 686664 997338 0 0 0 0 0 0 0 0 TOGETHER TRANSFORMING THE EXPERIENCE OF AGING 0 0 997338 0 997338 PROVIDED SUPPORT SERVICES IN THE OPERATION OF COMMUNITIES AND SERVICES IN CALIFORNIA. DURING 2025, SERVICES WERE PROVIDED TO KENDAL AT SONOMA, KENDAL AT VENTURA AND LIFE PLAN HUMBOLDT. 997338 1 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 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 1 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 0 0 0 CA X AMY C HARRISON CFO 6103351241 591 COLLABORATION WAY SUITE 603 NEWARK DE 19713 ANNETHA HALL CHAIR 1.00 6.00 X X 0 0 0 MARGARET PLANK VICE CHAIR 0.25 2.25 X X 0 0 0 STAN PELLI TREASURER 0.25 2.25 X X 0 0 0 JODI LEESER SECRETARY 0.15 1.65 X X 0 0 0 PAUL COONEY ASSISTANT SECRETARY 0.15 2.15 X X 0 0 0 ANNA MARIE BUTRIE MEMBER 0.15 1.65 X 0 0 0 BROOKE CARROLL MEMBER 0.15 1.65 X 0 0 0 DANIEL CHURCHILL MEMBER 0.15 4.65 X 0 0 0 BARBARA FREEDMAN MEMBER 0.15 6.65 X 0 0 0 DIANE GIBSON MEMBER 0.15 1.65 X 0 0 0 JULIE HOUPT MEMBER 0.15 1.65 X 0 0 0 ROSA LICEA-MAILLOUX MEMBER 0.15 1.80 X 0 0 0 SUSAN MURPHY MEMBER 0.15 1.65 X 0 0 0 ANNE PAGE MEMBER 0.25 2.25 X 0 0 0 HOWARD SMITH MEMBER 0.15 1.65 X 0 0 0 JEFF LAYTON MEMBER - LEFT AUG 2025 0.15 3.65 X 0 0 0 VASSAR BYRD PRESIDENT & CEO 2.00 51.00 X 0 438836 25040 AMY HARRISON CFO 2.50 51.00 X 0 340589 64168 0 779425 89208 0 0 1 0 0 CO-SPONSOR FEES 561000 997338 997338 997338 997338 997338 0 0 CONDUIT PAYMENTS 997338 997338 997338 997338 0 0 0 0 0 0 X 0 0 0 0 0 0 X 0 1 X 1 0 X X X 1 THE KENDAL CORPORATION 232688382 10 1 997338 0 1 997338 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 PART IV, SECTION A, LINE 2: THE KENDAL CORPORATION IS A TYPE III SUPPORTING ORGANIZATION. EACH YEAR KENDAL AGING WORKS WITH THE KENDAL CORPORATION TO DETERMINE THE KENDAL CORPORATION IS ABLE TO PASS THE SCHEDULE A, PART II OR PART III PUBLIC CHARITY SUPPORT TEST AND MAINTAINS THE SUBSTANTIATION IN ITS FILES. 0 X PART X, LINE 2: THE ORGANIZATION IS AN EXEMPT ORGANIZATION AS DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(A) OF THE CODE. THE ORGANIZATION FOLLOWS THE PROVISIONS OF THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE APPLICATION OF THESE PROVISIONS HAS NO IMPACT ON THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. 0 0 0 0 0 0 0 0 0 VASSAR BYRD PRESIDENT & CEO 0 408836 0 30000 0 0 0 13200 0 11840 0 463876 0 0 AMY HARRISON CFO 0 308024 0 0 0 32565 0 20883 0 43285 0 404757 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, THE FORM 990 OF OTHER SIMILAR ORGANIZATIONS, A COMPENSATION SURVEY/STUDY AND APPROVAL BY THE BOARD. FORM 990, PART VI, SECTION A, LINE 4 THE AMENDMENTS TO THE BYLAWS MADE APRIL 20TH, 2022 WERE REVISITED AND CLARIFIED IN 2025. THE FOLLOWING CLARIFICATIONS ARE CONSIDERED SIGNIFICANT FOR PURPOSES OF THIS DISCLOSURE: 1. THERE HAS NOT BEEN COMPENSATION PAID TO BOARD MEMBERS AND A PROVISION HAS BEEN INCORPORATED INTO THE BYLAWS TO EXPRESSLY STATE BOARD MEMBERS SHALL NOT RECEIVE COMPENSATION FOR SERVICES, BUT MAY RECEIVE REIMBURSEMENT FOR REASONABLE EXPENSES, SUBJECT TO THE SUBMISSION OF SUBSTANTIATION. 2. A CONFIDENTIALITY EXPECTATION AND SIGNED AGREEMENT IS NOW REQUIRED FOR BOARD SERVICE, PREVIOUSLY THERE WAS NO SUCH REQUIREMENT IN PLACE. 3. A CONFLICT OF INTEREST PROVISION HAS BEEN INCORPORATED INTO THE BYLAWS. THERE ARE ALWAYS BEEN A SEPARATE CONFLICT OF INTEREST POLICY IN PLACE, AND THAT POLICY IS STILL IN PLACE AND REGULARLY ENFORCED, BUT THERE IS NOW A PROVISION DIRECTLY IN THE BYLAWS ADDRESSING REQUIRING THE WRITTEN CONFLICT OF INTEREST POLICY. 4. THE PROVISIONS EXPRESSLY INCLUDING THE CHIEF FINANCIAL OFFICER AND CHIEF OPERATING OFFICER AS OFFICERS OF THE ORGANIZATION HAVE BEEN REMOVED. 5. A PROVISION WAS ADDED THAT PLACES A GENERAL LIMIT ON THE BOARD CHAIR OF SERVING NO MORE THAN FOUR CONSECUTIVE YEARS, NOT INCLUDING ANY PARTIAL 'ACTING CHAIR' YEARS; PREVIOUSLY NO SUCH LIMITATION EXISTED. 6. SPECIFIC REPORTING REQUIREMENTS WERE REMOVED FROM THE TREASURER POSITION. THE CONSISTENT LANGUAGE REQUIRING ALL DUTIES INCIDENTAL TO THE OFFICE BE PERFORMED REMAINS. 7. THE BYLAWS DID NOT CHANGE THE REQUIREMENT THAT THE KENDAL CORPORATION SHALL SERVE AS THE BOARD OF DIRECTORS OF KENDAL AGING, BUT CLARITY WAS ADDED TO THE QUALIFICATIONS OF THE MEMBERS OF THE BOARD. AT LEAST THREE MEMBERS OF THE BOARD SHALL HAVE LIVED-EXPERIENCE IN QUAKER PROCESS AND DECISION-MAKING, AND AT LEAST 50% AND NO MORE THAN 70% OF THE BOARD MEMBERS SHALL HAVE AN AFFILIATE PERSPECTIVE. 8. THE GOVERNANCE COMMITTEE AND THE FINANCE AND AUDIT COMMITTEE ARE NOW REQUIRED STANDING COMMITTEES OF THE BOARD OF DIRECTORS. THE PROVISIONS LISTING THE SPECIFIC POWERS THE BOARD IS NOT PERMITTED TO DELEGATE TO ANY COMMITTEE HAVE BEEN REMOVED. 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 OF THE SOLE MEMBER SHALL SERVE AS THE BOARD OF DIRECTORS OF THE FILING ORGANIZATION. AT ALL TIMES, THE MAJORITY OF THE KENDAL AGING BOARD SHALL BE REPRESENTATIVE OF THE BOARD OF DIRECTORS OF THE KENDAL CORPORATION. FORM 990, PART VI, SECTION A, LINE 7B ANY CHANGES TO THE ARTICLES OF INCORPORATION AND/OR THE BYLAWS SHALL BE EFFECTIVE ONLY WITH THE 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, HR DIRECTOR AND CONTROLLER REVIEW THE FORM 990. UPON COMPLETION OF STAFF REVIEW, THE FORM 990 IS PRESENTED TO THE BOARD FINANCE AND AUDIT COMMITTEE FOR THEIR REVIEW. FOLLOWING COMMITTEE REVIEW, THE COMPLETED FORM 990 IS SHARED IN ITS ENTIRETY WITH THE FULL BOARD AT LEAST TWO WEEKS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD, COMMITTEE MEMBERS AND 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 AUDIT AND COMPLIANCE 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. THE KENDAL CORPORATION 591 COLLABORATION WAY SUITE 603 NEWARK DE 19703 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 CHARITABLE FUNDS 591 COLLABORATION WAY SUITE 603 NEWARK DE 09703 232626425 INVESTMENT/FUNDRAISING IN SUPPORT OF THE KENDAL CORPORATION PA 501(C)(3) LINE 7 THE KENDAL CORPORATION 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 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0