Kendal at Oberlin

Tax-deductible

Oberlin, OH501(c)(3)Since 1990Human ServicesEIN 34-1567246Revenue $28.9M in FY2024

On file with the IRSkao.kendal.org600 Kendal Dr, 44074-1900 · Oberlin, OHTax-exempt since Nov 1996Publicly supported — 509(a)(2)

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Founded on quaker values, we offer a vibrant, diverse, caring community serving older adults and contributing to the Oberlin community and beyond in northeast ohio.

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
Run by 230 volunteers and 312 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $4.7M a year · 17% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.4M
to officers and key staff · 6% of spending
Top officer’s pay higher than 72% of similar orgs
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $80K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$62.4M
48% of total assets
Looks good: liabilities are 48% of assets; 50% or less.
Pt X · Ln 26
Independent board members
19
of 19 voting members
Looks good: 19 of 19 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$28.9M
+12% vs prior year
Spent
$24.9M
To programs
83%
Net assets
$68.2M
By yearFY2020–FY2024
Revenue
$28.9M
FY2024▲ +12%
Tap a bar for its year
Revenue by fiscal year
FY2020$25.7M
FY2021$27.3M
FY2022$27.6M
FY2023$25.9M
FY2024$28.9M
Expenses
$24.9M
FY2024▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$20.1M
FY2021$20.7M
FY2022$22.5M
FY2023$23.8M
FY2024$24.9M
Net assets
$68.2M
FY2024▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2020$52.9M
FY2021$62.6M
FY2022$55.3M
FY2023$60.7M
FY2024$68.2M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 1996.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $20.8M Management & general 17% · $4.2M Fundraising 0% · $7K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

28 people listed on the 990; $1.4M paid to officers and key staff.

Part VII, Section A · reportable compensation
Chief Exeuctive Officer
$284,164Pt VII · Sec A
Chief Financial Officer
$261,379Pt VII · Sec A
Chief Health Services Officer
$172,650Pt VII · Sec A
Director of HR & Oper. Service
$153,561Pt VII · Sec A
Director of Nursing
$129,200Pt VII · Sec A
Director of IT / Accounting
$123,934Pt VII · Sec A
Nurse Practioner
$123,164Pt VII · Sec A
Director of Marketing
$102,962Pt VII · Sec A

Vilensky Seth’s $284K as Chief Exeuctive Officer is at the 72nd percentile of top reported officer pay among 3122 $10–100M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Thomas Barbara$70,813$375,802$330,059$316,472$314,417
Vilensky Seth$284,164————
O'Malley Ann$261,379$241,534$209,291$205,960$204,055
Terrell Stacy$172,650$162,744$142,299$150,055$137,917
Merleno Toni$153,561$144,144$128,154$129,370$135,890
Leek Kim$129,200$115,289———
Hinton Shenell————$128,280
Miller Judith$123,934$115,480—$103,414—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides a caring community for older adults, enriching the local area.

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Provided by the organization

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1 program · $20.8M · in their own filed words · FY2024
01

Kendal at oberlin opened in 1993 and has provided services to over 951 residents from 39 states and the district of columbia. Kendal at oberlin is a life plan community (also known as a continuing care retirement community), an accredited organization under the commission on accreditation of rehabilitation facilities (carf) standards and…

$20.8Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$80K
Grants paid · 2 grants · $115K · 2020–2020
Kendal Northern OhioOH · FY2020$100,000
Unitemized GrantFY2020$14,902

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$28.9M
Ln 12
Fees for servicesLn 2g$25.3M
Investment incomeLn 3$2.9M
Gifts and grantsLn 1h$701K
Money outPt IX
$24.9M
Ln 25
Programscol B$20.8M
Managementcol C$4.2M
Fundraisingcol D$7K
Owns and owesPt X
$68.2M
net assets · Ln 32
Cash and savingsLn 1–2$2.2M
Total assetsLn 16$130.6M
LiabilitiesLn 26$62.4M
PeoplePt VI, VII
28
listed · VII A
PaidVII A9
Voting boardVI 1a19
IndependentVI 1b19
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$701K
Fees for servicesLn 2g$25.3M
Investment incomeLn 3$2.9M
Other incomeLn 4–11$1K
Gains on assetsLn 7$1.3M
Total revenueLn 12$28.9M
Assets in detailPt X, end of year
CashLn 1$356K
SavingsLn 2$1.8M
Cash and savings togetherLn 1–2$2.2M
InvestmentsLn 11–13$67.8M
Land, buildings, equipmentLn 10c$57.0M
Other assetsLn 15$1.2M
Total assetsLn 16$130.6M
LiabilitiesLn 26$62.4M
Net assetsLn 32$68.2M
OperationsPt I, VI
EmployeesI 5312
VolunteersI 6230
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$939K$2.2M
InvestmentsLn 11–13$65.7M$67.8M
Land, buildings, equipmentLn 10c$53.8M$57.0M
Total assetsLn 16$124.2M$130.6M
LiabilitiesLn 26$63.5M$62.4M
Net assetsLn 32$60.7M$68.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$100K$100K
Grants to domestic individualsLn 2$239K$239K
Pay of current officers, directors and key staffLn 5$889K$889K
Other salaries and wagesLn 7$8.8M$7.8M$1.1M
Pension plan contributionsLn 8$211K$185K$25K
Other employee benefitsLn 9$1.8M$1.6M$217K
Payroll taxesLn 10$678K$535K$142K
Legal feesLn 11b$20K$20K
Accounting feesLn 11c$82K$82K
Professional fundraising feesLn 11e$7K$7K
Investment management feesLn 11f$260K$260K
Other fees for servicesLn 11g$916K$836K$80K
Advertising and promotionLn 12$378K$314K$64K
Office expensesLn 13$96K$80K$16K
Information technologyLn 14$424K$352K$72K
OccupancyLn 16$2.3M$2.3M$47K
TravelLn 17$55K$48K$7K
Conferences, conventions and meetingsLn 19$39K$35K$5K
InterestLn 20$325K$325K
Payments to affiliatesLn 21$683K$683K
Depreciation, depletion and amortizationLn 22$3.3M$3.2M$110K
InsuranceLn 23$62K$62K
Other expenses (24a–d)Ln 24$3.1M$3.1M$44K
All other expensesLn 24e$37K$13K$24K
Total functional expensesLn 25$24.9M$20.8M$4.2M$7K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $28.9M$24.9M$3.9M$68.2M 990 PDF
FY2023 $25.9M$23.8M$2.1M$60.7M 990 PDF
FY2022 $27.6M$22.5M$5.0M$55.3M 990 PDF
FY2021 $27.3M$20.7M$6.6M$62.6M 990 PDF
FY2020 $25.7M$20.1M$5.6M$52.9M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $28,875,647 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $612,584$701,175
I-9 Program service revenuePrior year $23,585,680$25,309,965
I-10 Investment incomePrior year $2,817,711$2,863,437
I-11 Other revenuePrior year −$1,162,001$1,070
I-12 Total revenuePrior year $25,853,974$28,875,647
I-13 Grants and similar amounts paidPrior year $319,206$338,613
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $11,712,813$12,398,698
I-16a Professional fundraising feesPrior year $8,272$7,034
I-17 Other expensesPrior year $11,739,569$12,191,387
I-18 Total expensesPrior year $23,779,860$24,935,732
I-19 Revenue less expensesPrior year $2,074,114$3,939,915
Part VI · Governance 19 of 19 board members independent, no flags
VI-1a Voting members of the governing body19
VI-1b Independent voting members19
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $28,875,647 across 7 lines filed
VIII-1f All other contributions, gifts and grants$701,175
VIII-1h Total contributions, gifts and grants$701,175
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $25,309,965$25,309,965
VIII-3 Investment incomeExcluded from tax $1,587,963$1,587,963
VIII-6 Net rental income or lossExcluded from tax $1,070$1,070
VIII-7 Net gain or loss on sales of assetsExcluded from tax $1,275,474$1,275,474
VIII-12 Total revenueRelated to mission $25,309,965 · Unrelated business $0 · Excluded from tax $2,864,507$28,875,647
Part IX · Statement of functional expenses $24,935,732 across 24 lines filed
IX-1 Grants to domestic organizationsPrograms $100,000$100,000
IX-2 Grants to domestic individualsPrograms $238,613$238,613
IX-5 Pay of current officers, directors and key staffManagement $888,779$888,779
IX-7 Other salaries and wagesPrograms $7,755,138 · Management $1,057,519$8,812,657
IX-8 Pension plan contributionsPrograms $185,400 · Management $25,282$210,682
IX-9 Other employee benefitsPrograms $1,591,905 · Management $217,076$1,808,981
IX-10 Payroll taxesPrograms $535,303 · Management $142,296$677,599
IX-11b Legal feesManagement $20,220$20,220
IX-11c Accounting feesManagement $81,728$81,728
IX-11e Professional fundraising feesFundraising $7,034$7,034
IX-11f Investment management feesManagement $260,292$260,292
IX-11g Other fees for servicesPrograms $836,290 · Management $79,706$915,996
IX-12 Advertising and promotionPrograms $313,725 · Management $64,257$377,982
IX-13 Office expensesPrograms $79,621 · Management $16,308$95,929
IX-14 Information technologyPrograms $351,835 · Management $72,063$423,898
IX-16 OccupancyPrograms $2,291,520 · Management $46,766$2,338,286
IX-17 TravelPrograms $47,971 · Management $6,541$54,512
IX-19 Conferences, conventions and meetingsPrograms $34,633 · Management $4,723$39,356
IX-20 InterestManagement $325,302$325,302
IX-21 Payments to affiliatesManagement $682,829$682,829
IX-22 Depreciation, depletion and amortizationPrograms $3,220,850 · Management $109,501$3,330,351
IX-23 InsurancePrograms $62,324$62,324
IX-24 Other expenses (24a–d)Programs $3,101,866 · Management $43,624$3,145,490
IX-24e All other expensesPrograms $13,295 · Management $23,597$36,892
IX-25 Total functional expensesPrograms $20,760,289 · Management $4,168,409 · Fundraising $7,034$24,935,732
Part X · Balance sheet $130,591,966 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $271,796$356,263
X-2 Savings and temporary cash investmentsStart of year $666,807$1,842,605
X-3 Pledges and grants receivableStart of year $750$0
X-4 Accounts receivableStart of year $1,697,035$1,777,616
X-8 Inventories for sale or useStart of year $276,154$257,479
X-9 Prepaid expenses and deferred chargesStart of year $330,278$392,065
X-10c Land, buildings and equipment, netStart of year $53,817,268$56,973,909
X-11 Publicly traded securitiesStart of year $64,697,251$66,791,497
X-13 Program-related investmentsStart of year $954,505$1,048,842
X-15 Other assetsStart of year $1,486,765$1,151,690
X-16 Total assetsStart of year $124,198,609$130,591,966
X-17 Accounts payable and accrued expensesStart of year $2,415,803$2,205,766
X-19 Deferred revenueStart of year $46,741,871$46,860,481
X-20 Tax-exempt bond liabilitiesStart of year $13,644,739$12,473,489
X-25 Other liabilitiesStart of year $738,193$819,158
X-26 Total liabilitiesStart of year $63,540,606$62,358,894
X-27 Net assets without donor restrictionsStart of year $53,822,622$61,105,609
X-28 Net assets with donor restrictionsStart of year $6,835,381$7,127,463
X-32 Total net assets or fund balancesStart of year $60,658,003$68,233,072
X-33 Total liabilities and net assetsStart of year $124,198,609$130,591,966
Part XI · Reconciliation of net assets $68,233,072 net assets at year end
XI-1 Total revenue$28,875,647
XI-2 Total expenses$24,935,732
XI-3 Revenue less expenses$3,939,915
XI-4 Net assets at start of year$60,658,003
XI-5 Net unrealized gains (losses) on investments$3,716,943
XI-9 Other changes in net assets−$81,789
XI-10 Net assets at end of year$68,233,072

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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