2026-09-18T10:20:19-05:00 2025-12-31 341884125 CBIZ ADVISORS LLC 4722 N 24TH ST STE 300 PHOENIX AZ 85016 990 2025-01-01 232088476 BARCLAY FRIENDS BARC 6106965211 700 NORTH FRANKLIN STREET WEST CHESTER PA 19380 MARIA SANTANGELO EXECUTIVE DIRECTOR 6106965211 2026-09-14 1 KRISTEN M BASS P01247587 6022646835 2026-09-14 2025 MARIA SANTANGELO 700 NORTH FRANKLIN STREET WEST CHESTER PA 19380 31711970 0 X BF.KENDAL.ORG X 1978 PA PROVIDE HOMELIKE, COMPASSIONATE, HIGH-QUALITY PERSONAL CARE AND SKILLED NURSING TO OLDER ADULTS. 16 16 316 35 0 0 542068 419193 16853741 17789373 1377125 1775443 205033 0 18977967 19984009 0 0 0 0 11786485 12098056 0 0 148865 7445082 8190885 19231567 20288941 -253600 -304932 55383890 54149500 21309667 19920771 34074223 34228729 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 15700921 17789373 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. 15700921 1 1 0 0 0 0 0 0 0 1 1 0 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 43 0 1 316 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 KRISTIN WILTON 6106965211 700 NORTH FRANKLIN STREET WEST CHESTER PA 19380 MARIA SANTANGELO CHIEF EXECUTIVE OFFICER 40.00 X X 214446 0 12154 KEVIN GLEASON CHIEF FINANCE OFFICER 40.00 X X 178781 0 2725 ELLEN GILBERT CHAIR 1.00 X X 0 0 0 MARIANNE PESSOGNELLI VICE CHAIR 1.00 X X 0 0 0 JOLIE KARP TREASURER 1.00 X X 0 0 0 SUSAN CUSACK DIRECTOR 1.00 X 0 0 0 TIM BOYD DIRECTOR 1.00 X 0 0 0 MATT DAVIS DIRECTOR 1.00 X 0 0 0 CENDRINE GEMBERLING DIRECTOR 1.00 X 0 0 0 SONY P JOHN DIRECTOR 1.00 X 0 0 0 DAVID CHARTER DIRECTOR 1.00 X 0 0 0 AUGUST GERHARDT DIRECTOR 1.00 X 0 0 0 SERITA SPADONI DIRECTOR 1.00 X 0 0 0 JOHN SPANGLER DIRECTOR 1.00 X 0 0 0 TERRANCE RANDOLPH DIRECTOR 1.00 X 0 0 0 MIKE SCHEUREN DIRECTOR 1.00 X 0 0 0 EMILY WELLS DIRECTOR 1.00 X 0 0 0 JOHN CIGLER DIRECTOR 1.00 X 0 0 0 MARIA R KIWAGAMA DIR NURSING 40.00 X 150211 0 2243 VICTORIA S KOLLIE REGISTERED NURSE 51.80 X 178588 0 15284 LUKE DOREY DIR FACILITY SERVICES 40.00 X 149414 0 2304 LINDA BARNUM DIR HUMAN RESOURCES 40.00 X 137079 0 2126 SULIAMAN W SANKOH CERT NURSING ASSISTANT 81.10 X 132989 0 11237 1141508 0 48073 15 0 1 0 THE KENDAL CORPORATION 591 COLLABORATION WAY SUITE 603 NEWARK DE 19713 PARTNERSHIP SHARED SERVICES 723138 CONSTRUCTION SERVICES GROUP LLC 1630 WEST CHESTER PIKE WEST CHESTER PA 19380 CONSTRUCTION 583535 FUNCTIONAL PATHWAYS OF TENNESSEE LLC 10133 SHERRILL BLVD STE 200 KNOXVILLE TN 37932 THERAPY CONTRACTOR 526708 SYSCO EASTERN MARYLAND LLC 33300 PEACH ORCHARD RD POCOMOKE CITY MD 21851 FOOD SERVICE 454234 RKL LLP 3501 CONCORD ROAD SUITE 250 YORK PA 17402 BILLING SERVICES 211135 10 419193 419193 RESIDENT SERVICES 623000 17789373 17789373 17789373 606232 606232 12897172 11713524 14437 1183648 -14437 1169211 1169211 19984009 17789373 0 1775443 408106 408106 9709814 8489722 1220092 346711 252467 94244 896135 653095 243040 737290 620034 117256 50014 50014 44055 44055 50377 50377 1359262 914257 440275 4730 86932 86932 56032 7541 46230 2261 424572 226264 198083 225 450438 346167 104271 21122 5 20622 495 49795 16537 32003 1255 760757 563721 197036 1777517 1366158 411359 222375 170912 51463 FOOD 564725 564725 THERAPY 535025 535025 MAINTENANCE 462933 342091 114686 6156 CREDIT LOSS EXPENSE 380497 380497 894457 632200 128514 133743 20288941 15700921 4439155 148865 1720867 1601422 161451 64592 878007 762015 37312 313144 309563 49563206 18140013 32271174 31423193 15840451 17721192 4198796 2230211 55383890 54149500 2677561 1890675 142306 0 18489800 18030096 21309667 19920771 X 31643254 31519650 2430969 2709079 34074223 34228729 55383890 54149500 X -304932 850633 -391195 X 0 1 X 1 0 X 2914407 246138 1021542 542068 419193 5143348 12151915 16034665 19218614 16853741 17789373 82048308 15066322 16280803 20240156 17395809 18208566 87191656 11245 20720 18931 52597 14607 118100 0 11245 20720 18931 52597 14607 118100 87073556 337312 423230 510706 591755 606232 2469235 337312 423230 510706 591755 606232 2469235 41818 421509 205033 668360 15403634 16745851 21172371 18192597 18814798 90329251 0.96400 0.96530 0.02730 0.02530 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 1195814 147349 41983 1301180 1124443 113813 42442 1195814 974408 149808 1124443 1176704 -202296 974408 1031334 145370 1176704 0.00000 0.60576 0.39424 1 0 802719 802719 43560594 14613286 28947308 4843944 3255523 1588421 355949 271204 84745 31423193 X 20393070 850633 -391195 459438 19933632 50377 50377 19984009 20238564 0 20238564 50377 50377 20288941 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 BEEN 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, 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 81,886. GAIN (LOSS) ON DERIVATIVE FINANCIAL INSTRUMENTS -473,081. X X 0 0 0 0 0 0 0 0 0 MARIA SANTANGELO CHIEF EXECUTIVE OFFICER 214446 0 0 0 0 0 2149 0 10005 0 226600 0 0 0 VICTORIA S KOLLIE REGISTERED NURSE 178588 0 0 0 0 0 1850 0 13434 0 193872 0 0 0 KEVIN GLEASON CHIEF FINANCE OFFICER 178781 0 0 0 0 0 1788 0 937 0 181506 0 0 0 MARIA R KIWAGAMA DIR NURSING 150211 0 0 0 0 0 1472 0 771 0 152454 0 0 0 LUKE DOREY DIR FACILITY SERVICES 149414 0 0 0 0 0 1495 0 809 0 151718 0 0 0 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 THE BOARD MUST SEEK AND OBTAIN APPROVAL FROM THE KENDAL CORPORATION PRIOR TO UNDERTAKING ANY OF THE FOLLOWING: (1) ANY CHANGE IN CORPORATE PURPOSES (2) INCURRING OF INDEBTEDNESS WITH A PRINCIPAL AMOUNT OVER A SPECIFIED AMOUNT (3) THE MANNER IN WHICH THE CORPORATION USES THE NAME "KENDAL" (4) ANY MATERIAL CHANGE IN THE CONTRACTS WITH RESIDENTS/MEMBERS (5) PURCHASE, SALE, LEASE, ENCUMBRANCE OR OTHER DISPOSITION OF ANY REAL ESTATE OR IMPROVEMENTS OVER A SPECIFIED VALUE (6) DISSOLUTION, DIVISION, OR ACQUISITION BY OR OF ANOTHER ENTITY AND (7) CERTAIN AMENDMENT TO THE ARTICLES OF INCORPORATION AND/OR BYLAWS. 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 -473,081. CHANGE IN VALUE OF BENEFICIAL INTEREST 81,886. COLLINGTON EPISCOPAL LIFE CARE 10450 LOTTSFORD ROAD MITCHELLVILLE MD 20721 521281156 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY 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 THE KENDAL CORPORATION 0 KENDAL AT HANOVER 67 CUMMINGS ROAD HANOVER NH 03755 020519490 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY NH 501(C)(3) LINE 10 N/A 0 KENDAL AT HOME 27519 DETROIT ROAD WESTLAKE OH 44145 200548053 OPERATE A CONTINUING WITHOUT WALLS OH 501(C)(3) LINE 10 N/A 0 KENDAL AT ITHACA 2230 NORTH TRIPHAMMER ROAD ITHACA NY 14850 521787487 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY NY 501(C)(3) LINE 10 N/A 0 KENDAL AT OBERLIN 600 KENDAL DRIVE OBERLIN OH 44074 341567246 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY OH 501(C)(3) LINE 10 N/A 0 KENDAL AT SONOMA 1801 BOXHEART DRIVE HEALDSBURG CA 95448 814896082 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY CA 501(C)(3) LINE 10 N/A 0 KENDAL CHARITABLE FUNDS 591 COLLABORATION WAY SUITE 603 NEWARK DE 19713 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 KENDAL ON HUDSON 1010 KENDAL WAY SLEEPY HOLLOW NY 10591 133971396 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY NY 501(C)(3) LINE 10 N/A 0 LEXINGTON RETIREMENT COMMUNITY DBA KENDAL AT LEXINGTON 160 KENDAL DRIVE LEXINGTON VA 24450 541795871 OPERATE A CONTINUING CARE RETIREMENT COMMUNITY 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 A 55 & OVER COMMUNITY MA 501(C)(3) LINE 10 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0