Civic Intelligence

The Kendal Corporation

EIN 23-2688382 • 501(c)3 • Newark, DE

Profile

Together transforming the experience of aging

Refreshing map…

591 Collaboration Way 603Newark, DE 19713

www.kendal.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

57th percentile

0.25x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.60x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

22nd percentile

-6.3%

Higher net margin than 22% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

90th percentile

$447,730

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

11th percentile

-8.7%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

13th percentile

-19%

Faster revenue growth than 13% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$19,034,057

Down $1,802,630 (-8.7%) from 2023

Liabilities

Down

$4,682,029

Down $1,610,054 (-26%) from 2023

Net Assets

Down

$14,352,028

Down $192,576 (-1.3%) from 2023

Revenue

Down

$7,756,029

Down $1,870,564 (-19%) from 2023

Expenses

Down

$8,246,417

Down $1,801,937 (-18%) from 2023

Net Income

Down

-$490,388

Down $68,627 (-16%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$20M$0-$20M-$40MAssets 2011: $11,847,476Liabilities 2011: $16,737,066Net Assets 2011: -$4,889,5902011Assets 2012: $13,654,166Liabilities 2012: $29,086,065Net Assets 2012: -$15,431,8992012Assets 2013: $11,520,108Liabilities 2013: $33,177,902Net Assets 2013: -$21,657,7942013Assets 2014: $16,803,745Liabilities 2014: $38,961,383Net Assets 2014: -$22,157,6382014Assets 2015: $24,820,988Liabilities 2015: $32,568,510Net Assets 2015: -$7,747,5222015Assets 2016: $26,835,446Liabilities 2016: $32,972,360Net Assets 2016: -$6,136,9142016Assets 2017: $23,976,659Liabilities 2017: $29,578,116Net Assets 2017: -$5,601,4572017Assets 2018: $23,109,769Liabilities 2018: $25,939,380Net Assets 2018: -$2,829,6112018Assets 2019: $21,041,603Liabilities 2019: $22,043,363Net Assets 2019: -$1,001,7602019Assets 2020: $22,281,042Liabilities 2020: $22,580,669Net Assets 2020: -$299,6272020Assets 2021: $25,472,058Liabilities 2021: $8,398,189Net Assets 2021: $17,073,8692021Assets 2022: $21,286,649Liabilities 2022: $8,087,743Net Assets 2022: $13,198,9062022Assets 2023: $20,836,687Liabilities 2023: $6,292,083Net Assets 2023: $14,544,6042023Assets 2024: $19,034,057Liabilities 2024: $4,682,029Net Assets 2024: $14,352,0282024

Highlighted filing

2024

Assets$19,034,057
Liabilities$4,682,029
Net Assets$14,352,028

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0-$10MExpenses 2011: $7,753,4342011Expenses 2012: $8,346,1212012Revenue 2013: $8,258,530Expenses 2013: $9,219,940Net Income 2013: -$961,4102013Revenue 2014: $9,908,813Expenses 2014: $9,394,644Net Income 2014: $514,1692014Revenue 2015: $19,882,199Expenses 2015: $19,704,863Net Income 2015: $177,3362015Revenue 2016: $24,633,951Expenses 2016: $23,571,488Net Income 2016: $1,062,4632016Revenue 2017: $9,772,485Expenses 2017: $10,256,994Net Income 2017: -$484,5092017Revenue 2018: $9,506,214Expenses 2018: $10,007,504Net Income 2018: -$501,2902018Revenue 2019: $9,847,360Expenses 2019: $11,009,114Net Income 2019: -$1,161,7542019Revenue 2020: $9,676,171Expenses 2020: $10,479,141Net Income 2020: -$802,9702020Revenue 2021: $12,423,091Expenses 2021: $10,275,155Net Income 2021: $2,147,9362021Revenue 2022: $9,265,394Expenses 2022: $14,486,723Net Income 2022: -$5,221,3292022Revenue 2023: $9,626,593Expenses 2023: $10,048,354Net Income 2023: -$421,7612023Revenue 2024: $7,756,029Expenses 2024: $8,246,417Net Income 2024: -$490,3882024

Highlighted filing

2024

Revenue$7,756,029
Expenses$8,246,417
Net Income-$490,388

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.0$4.68$14.4$7.76$8.25$0.49
2023Summary only. Only limited summary data is available for this year.$20.8$6.29$14.5$9.63$10.0$0.42
2022Detailed filing. Detailed filing data is available for this year.$21.3$8.09$13.2$9.27$14.5$5.22
2021Detailed filing. Detailed filing data is available for this year.$25.5$8.40$17.1$12.4$10.3$2.15
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.3$22.6$0.30$9.68$10.5$0.80
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.0$22.0$1.00$9.85$11.0$1.16
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.1$25.9$2.83$9.51$10.0$0.50
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.0$29.6$5.60$9.77$10.3$0.48
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.8$33.0$6.14$24.6$23.6$1.06
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.8$32.6$7.75$19.9$19.7$0.18
2014Detailed filing. Detailed filing data is available for this year.$16.8$39.0$22.2$9.91$9.39$0.51
2013Summary only. Only limited summary data is available for this year.$11.5$33.2$21.7$8.26$9.22$0.96
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.7$29.1$15.4$8.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.8$16.7$4.89$7.75
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 7, 2025
Return Version
2024v5.1
Gross Receipts
$9,139,354
Mission and Program Overview

Mission

To develop, support, and lead a system of communities and services for older persons integrating quaker values in its work by fostering continued learning, outreach programs in the field of aging, and a culture of giving

To develop, support, and coordinate a system of communities and services for older persons

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,866,561$7,274,313▲ $1,407,752
Cash and Non-Interest-Bearing Accounts$1,560,860$658,111▼ $902,749
Land, Buildings, and Equipment, Net$405,906$561,585▲ $155,679
Accounts Receivable$364,898$425,509▲ $60,611
Savings and Temporary Cash Investments$1,568,715$407,627▼ $1,161,088
Investments Other Securities-$203,298-
Prepaid Expenses and Deferred Charges$180,438$46,940▼ $133,498
Total Assets$20,836,687$19,034,057▼ $1,802,630
Other Assets Total$10,889,309$9,456,674▼ $1,432,635
Liabilities
Other Liabilities$4,477,362$3,173,546▼ $1,303,816
Accounts Payable and Accrued Expenses$1,814,721$1,508,483▼ $306,238
Total Liabilities$6,292,083$4,682,029▼ $1,610,054
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$14,544,604$14,352,028▼ $192,576
Total Net Assets Fund Balance$14,544,604$14,352,028▼ $192,576
Total Liabilities and Net Assets / Fund Balance$20,836,687$19,034,057▼ $1,802,630

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$298,999$3,323,082$3,622,081
Leasehold Improvements$262,586$94,718$357,304
Other Assets Org$3,047,941--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Vassar ByrdPresident & CEO Effective Jan 2024FT$391,124$56,606$447,730
Amy HarrisonCFO [INTERIM CEO THRU JAN 2024]FT$323,449$98,713$422,162
Stephen G BaileyChief Strategy Officer-left Dec 2024FT$295,702$68,521$364,223
Howard C BraxtonVP, MarketingFT$264,521$61,217$325,738
Kurt a RahnerDirector of Information TechnologyFT$193,545$47,768$241,313
Douglas HelmanTransitions SpecialistFT$193,085$33,560$226,645
Lisa M JohnsonVP, Health Services - Left Jun 2024FT$114,404$88,103$202,507
Crystal D BakerControllerFT$154,794$26,480$181,274

Board Members and Trustees

NameTitle
Annetha HallChair
Georgia AnetzbergerMEMBER [VICE CHAIR THRU AUG 2024]
Margaret PlankVice Chair
Paul CooneyAssistant Secretary
Anna Marie ButrieMember
Anne PageMember
Brooke CarrollMember
Casey BrowerMember
Howard SmithMember
Jeff LaytonMember
Julie HouptMember
Richard BaznikMember
Richard MeleckiMember
William BensonMember
Jodi LeeserSecretary
Stan PelliTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Ukg INCPayroll ProcessingPO BOX 930953, Atlanta, GA 31193-0953$667,817
PC Connections Sales CorpIt ServicesPO BOX 536472, Pittsburgh, PA 15253-5906$321,545
Core Bts INCIt ServicesPO BOX 854419, Minneapolis, MN 55485-4419$321,248
Hartman Executive Advisors LLCConsulting1954 GREENSPRING DRIVE SUITE 320, Timonium, MD 21093$290,100
Cisco Systems Capital CorpIt ServicesPO BOX 825736, Philadelphia, PA 19182-5736$212,239
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$7,194,649
Investment Income
$561,380
Other Revenue
$0
Change in Net Assets
$-490,388
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,865,152
Other Expenses$2,377,965
Professional Fundraising Fees$3,300
Total Fundraising Expense$3,300
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,718,720--$3,718,720
Current Officers, Directors, Trustees, and Key Employees$1,234,115--$1,234,115
Fees for Services Other$756,193$51,846-$808,039
Other Employee Benefits$431,977--$431,977
Payroll Taxes$313,952--$313,952
Information Technology$236,010$3,938-$239,948
Travel$143,706$63,654-$207,360
Pension Plan Contributions$166,388--$166,388
Depreciation Depletion-$163,513-$163,513
Fees for Services Legal$120,546--$120,546
Occupancy-$94,808-$94,808
Office Expenses$85,447--$85,447
Fees for Services Accounting$62,078--$62,078
Insurance-$42,306-$42,306
Interest-$40,505-$40,505
Conferences and Meetings$31,069$6,307-$37,376
Fees for Service Investment Mgmnt Fees-$29,777-$29,777
Fees for Services Professional Fundraising--$3,300$3,300
Other Expenses$80,494$2,409-$2,409
Total Functional Expenses$7,743,108$500,009$3,300$8,246,417
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$3,300
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Self-insured Health Plan$1,990,842
Due to Affiliates$831,756
Lease Liability$350,948
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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 and the compensation and benefits 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 15A

The board sets compensation and nonfixed payments to the chief executive officer (ceo). The board compares executive compensation to that of like organizations with similar revenue from the compensation survey of chief executives of multi-site organizations (cemo) done by leadingage annually, and other market sources. The ceo sets the salary of other officers and key employees using a similar process. Salary adjustments for the ceo, other officers and key employees are developed as part of the normal budget process. The financial resources committee of the board approves the budget and recommends approval to the board. About every five (5) years, kendal conducts a compensation study for staff, including the ceo, other officers, and key employees. The last compensation market analysis was conducted in 2021 and was relied upon for the 2024 compensation determinations. The deliberation and final determination was timely documented.

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.

Filing and Contact Details

Filer

Filer Name
The Kendal Corporation
EIN
23-2688382
Phone
6103351200
Address
591 COLLABORATION WAY 603, NEWARK, DE 19713

Signing Officer

Name
Amy C Harrison
Title
CFO
Phone
6103351200
Signed
2025-06-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vassar Byrd
Formed
1992
Legal Domicile
Pa
Voting Board Members
16
Independent Board Members
16
Employees
35
Volunteers
16

Preparer

Firm
Cliftonlarsonallen Llp
Address
150 S WARNER ROAD SUITE 310, KING OF PRUSSIA, PA 19406
Preparer
Connie M Lira
Phone
2156433900
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in investment in affiliate 249,636.

Financial Statement Notes

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.

Raw XML AppendixShowing 400 of 1,080 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.50
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
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IRS990/Form990PartVIISectionAGrp/PersonNm1MARGARET PLANK
IRS990/Form990PartVIISectionAGrp/PersonNm2STAN PELLI
IRS990/Form990PartVIISectionAGrp/PersonNm3JODI LEESER
IRS990/Form990PartVIISectionAGrp/PersonNm4PAUL COONEY
IRS990/Form990PartVIISectionAGrp/PersonNm5GEORGIA ANETZBERGER
IRS990/Form990PartVIISectionAGrp/PersonNm6RICHARD BAZNIK
IRS990/Form990PartVIISectionAGrp/PersonNm7WILLIAM BENSON
IRS990/Form990PartVIISectionAGrp/PersonNm8CASEY BROWER
IRS990/Form990PartVIISectionAGrp/PersonNm9ANNA MARIE BUTRIE
IRS990/Form990PartVIISectionAGrp/PersonNm10BROOKE CARROLL
IRS990/Form990PartVIISectionAGrp/PersonNm11JULIE HOUPT
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IRS990/Form990PartVIISectionAGrp/PersonNm13RICHARD MELECKI
IRS990/Form990PartVIISectionAGrp/PersonNm14ANNE PAGE
IRS990/Form990PartVIISectionAGrp/PersonNm15HOWARD SMITH
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IRS990/Form990PartVIISectionAGrp/PersonNm17AMY HARRISON
IRS990/Form990PartVIISectionAGrp/PersonNm18STEPHEN G BAILEY
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IRS990/Form990PartVIISectionAGrp/PersonNm20KURT A RAHNER
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt230
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4ASSISTANT SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER [VICE CHAIR THRU AUG 2024]
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16PRESIDENT & CEO EFFECTIVE JAN 2024
IRS990/Form990PartVIISectionAGrp/TitleTxt17CFO [INTERIM CEO THRU JAN 2024]
IRS990/Form990PartVIISectionAGrp/TitleTxt18CHIEF STRATEGY OFFICER-LEFT DEC 2024
IRS990/Form990PartVIISectionAGrp/TitleTxt19VP, MARKETING
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR OF INFORMATION TECHNOLOGY
IRS990/Form990PartVIISectionAGrp/TitleTxt21TRANSITIONS SPECIALIST
IRS990/Form990PartVIISectionAGrp/TitleTxt22VP, HEALTH SERVICES - LEFT JUN 2024
IRS990/Form990PartVIISectionAGrp/TitleTxt23CONTROLLER
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IRS990/FormationYr01992
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IRS990/LocalChaptersInd01
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IRS990/MembersOrStockholdersInd00
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0431977
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IRS990/OtherExpensesGrp/Desc0STAFF RECRUIT/EDUCATION
IRS990/OtherExpensesGrp/Desc1DUES, LICENSES, FEES
IRS990/OtherExpensesGrp/Desc2INSURANCE LOSSES
IRS990/OtherExpensesGrp/Desc3UNCOLLECTIBLE
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12409
IRS990/OtherExpensesGrp/ProgramServicesAmt0274644
IRS990/OtherExpensesGrp/ProgramServicesAmt187769

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