What the amendment changed
Compared with the return it replaced , filed 7 June 2025. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.
- Total revenue
- $226,284 changed to $88,810
- Total expenses
- $149,057 changed to $48,635
- Contributions and grants received
- $98,316 changed to $3,522
- Grants paid
- $70,000 changed to $25,000
- Investment income
- $127,968 changed to $85,288
- Total assets, end of year
- $4,700,173 changed to $0
- Total liabilities, end of year
- $373,815 changed to $0
- Net assets or fund balances, end of year
- $4,326,358 changed to $0
- Program services expenses
- $70,000 changed to $25,000
- Management and general expenses
- $79,057 changed to $23,635
- Program service expenses (Part III)
- $70,000 changed to $25,000
Listed only on the earlier return
- Tara QuinnTARA QUINN
Listed under a different title
- Amy HarrisonAMY HARRISON: CFO [INTERIM CEO THRU JAN 2024] then CFO
- Dan ChurchillDAN CHURCHILL: MEMBER then TREASURER
- Richard SchrammRICHARD SCHRAMM: TREASURER then MEMBER
- Vassar ByrdVASSAR BYRD: PRESIDENT & CEO EFFECTIVE JAN 2024 then CEO
Totals
- Total revenue
- $88,810
- Total expenses
- $48,635
- Contributions and grants received
- $3,522
- Grants paid
- $25,000
- Program service revenue
- $0
- Investment income
- $85,288
- Other revenue
- $0
- Total assets, end of year
- $0
- Total liabilities, end of year
- $0
- Net assets or fund balances, end of year
- $0
- Program services expenses (Part IX)
- $25,000
- Management and general expenses
- $23,635
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $25,000
Program services were 51.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1f · All other contributions, gifts and grants
$3,522
-
3 · Investment income
total $26,939 · excluded $26,939
-
7a · Gross sales of assets other than inventory
securities $239,911
-
7b · Less cost or other basis and sales expenses
securities $181,562
-
7c · Gain or loss
securities $58,349
-
7d · Net gain or loss
total $58,349 · excluded $58,349
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $25,000 · program services $25,000
-
11b · Fees: legal
total $12,827 · management and general $12,827
-
11f · Fees: investment management
total $6,212 · management and general $6,212
-
12 · Advertising and promotion
total $3,000 · management and general $3,000
-
13 · Office expenses
total $304 · management and general $304
-
14 · Information technology
total $390 · management and general $390
-
17 · Travel
total $902 · management and general $902
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $150,604 · end of year $0
-
2 · Savings and temporary cash investments
beginning of year $160,145 · end of year $0
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
end of year $0
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
end of year $0
-
10c · Land, buildings and equipment, net
end of year $0
-
11 · Investments: publicly traded securities
beginning of year $4,389,424 · end of year $0
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
end of year $0
-
25 · Other liabilities
beginning of year $373,815 · end of year $0
-
27 · Net assets without donor restrictions
beginning of year $3,047,941 · end of year $0
-
28 · Net assets with donor restrictions
beginning of year $1,278,417 · end of year $0
Mission and programs · 2024
Mission
RAISE, RECEIVE, MANAGE, INVEST AND EXPEND FUNDS IN SUPPORT OF THE KENDAL CORPORATION, ITS AFFILIATED ENTITIES, AND ITS CHARITABLE PURPOSES
Activities or mission (Part I)
TO TRANSFORM THE EXPERIENCE OF AGING BY SUPPORTING THE KENDAL CORPORATION AND AFFILIATES
-
LLOYD LEWIS PROMISING INNOVATIONS GRANT:THE 2025 PROMISING INNOVATIONS GRANT CONTINUED TO FOCUS ON THE NATIONAL WORKFORCE SHORTAGES FACING THE HEALTHCARE SYSTEM, PARTICULARLY THE SHORTAGE OF SKILLED WORKERS IN THE FIELD OF AGING SERVICES. FUNDING WAS APPROVED DURING THE JANUARY 2025 BOARD MEETING TO PROVIDE ADDITIONAL FUNDING TO THE ACADEMY OF HOPE ADULT PUBLIC CHARTER SCHOOL (AOH). AOH WAS AWARDED A $50,000 GRANT IN 2025 TO BE DISBURSED THROUGHOUT THE 2025 CALENDAR YEAR. THE GRANT PROGRAM RUNS 1/1/2025 - 12/31/2025. THE FIRST INSTALLMENT WAS PAID IN FEBRUARY 2025. THE FINAL INSTALLMENT IS SCHEDULED TO BE PAID IN DECEMBER 2025 BY THE KENDAL CORPORATION, WHO ASSUMED ALL ASSETS AND LIABILITIES OF KENDAL CHARITABLE FUND (KCF) UPON KCF'S DISSOLUTION.AS PART OF AOH'S GRANT-FUNDED PROGRAM, ADULT LEARNERS WILL BE TRAINED AND CERTIFIED IN CNA TRAINING, WHICH WILL INCLUDE CLINICAL TRAINING, MANDATORY INTERNSHIPS AND JOB SHADOWING OPPORTUNITIES.
Expenses $25,000 · Grants $25,000
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Barbara FreedmanBARBARA FREEDMAN
CHAIR
- Total calculated
- $0
- Hours/week
- 5
-
Jeffrey HarnessJEFFREY HARNESS
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 3
-
Carla WillisCARLA WILLIS
SECRETARY
- Total calculated
- $0
- Hours/week
- 3
-
Dan ChurchillDAN CHURCHILL
TREASURER
- Total calculated
- $0
- Hours/week
- 3
-
James GreenwoodJAMES GREENWOOD
MEMBER
- Total calculated
- $0
- Hours/week
- 3
-
Richard SchrammRICHARD SCHRAMM
MEMBER
- Total calculated
- $0
- Hours/week
- 3
-
Lee Ann SullivanLEE ANN SULLIVAN
MEMBER
- Total calculated
- $0
- Hours/week
- 3
-
Grace TomposGRACE TOMPOS
MEMBER
- Total calculated
- $0
- Hours/week
- 3
-
Vassar ByrdVASSAR BYRD
CEO
- Total calculated
- $232,000
- From this org
- $0
- From related orgs
- $216,000
- Other
- $16,000
- Hours/week
- 5 + 45 related
Schedule J breakdown matched by us
- Base
- $0 + $190,903 related
- Bonus
- $0 + $25,000 related
- Other
- $0 + $97 related
- Deferred
- $0 + $7,000 related
- Nontaxable benefits
- $0 + $9,000 related
- Filer's total
- $0 + $232,000 related
-
Amy HarrisonAMY HARRISON
CFO
- Total calculated
- $182,800
- From this org
- $0
- From related orgs
- $161,000
- Other
- $21,800
- Hours/week
- 5 + 45 related
Schedule J breakdown matched by us
- Base
- $0 + $144,000 related
- Bonus
- $0
- Other
- $0 + $17,000 related
- Deferred
- $0 + $4,800 related
- Nontaxable benefits
- $0 + $17,000 related
- Filer's total
- $0 + $182,800 related
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- 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, AN INDEPENDENT COMPENSATION CONSULTANT, THE FORM 990 OF OTHER SIMILAR ORGANIZATIONS, A COMPENSATION SURVEY/STUDY AND APPROVAL BY THE BOARD.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
-
TRAINING AND EDUCATION OF ADULT LEARNERS FOR ENTRY INTO HEALTHCARE SECTOR
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
501(C)(3) · DEVELOP/SUPPORT/LEAD A SYSTEM OF COMMUNITIES AND SERVICES FOR OLDER PERSONS · PA
-
501(C)(3) · PROVIDE SUPPORT SERVICES FOR TWO RETIREMENT COMMUNITIES IN NY STATE · NY
Directly controlled by THE KENDAL CORPORATION
-
501(C)(3) · PROVIDE SUPPORT SERVICES FOR RETIREMENT COMMUNITIES IN CA STATE · CA
Directly controlled by THE KENDAL CORPORATION
Assets distributed on this return
Schedule N, as filed: what the organization did with its assets when it liquidated or dissolved, or disposed of more than a quarter of them, and who received them. A recipient with an EIN is usually a successor organization; filers also list expenses such as legal fees here.
-
$4,470,562
Liquidation · CASH & INVESTMENTS · Jun 11, 2025 · 501(C)(3)
-
BALLARD SPAHR LLC
$12,827
Liquidation · LEGAL FEES FOR MERGER PLANNING AND EXECUTION · Jun 11, 2025 · LIMITED LIABILITY COMPANY (LLC)
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 11 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202543169349302614
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