Kendal on Hudson

Overview

Mission

To provide innovative programs and services to foster the autonomy and well being of older adults in our community, based on a values-driven commitment to:- supporting independence and equality- fostering a spirit of community- focusing on wellness and quality health care- creating a climate of continuous learning and innovation- operating in a manner always consistent with the highest standards of social, fiscal and governance responsibility in order to fulfill our promise of future care

What it reported doing in 2024

In 2024, kendal on hudson (koh) fulfilled its mission and served contract holders between the ages of 65 and 104. As a type-a continuing care retirement community (ccrc), koh has a lifetime obligation of care to all such residents, inclusive of the provision of charity care should residents become unable to pay. Koh served 16 persons as direct admission residents to our enriched housing and skilled nursing programs. As required under ny regulation, at least 23% of all direct admissions to koh must be medicaid or dual eligible patients.

Operating model

Revenue model
Earned-program. 91% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

Nonprofit profile at a glance

EIN
133971396
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Sleepy Hollow, NY, USA
Phone
9149221000
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nursing, Convalescent Facilities

Official website

Reported finances

Revenue
$44,443,000
Expenses
$37,254,384
Assets
$211,237,066
Liabilities
$206,167,640

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 71
  • Accountability: 95
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.5%; rating input score 68
  • Program expense ratio: 85.2%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 14th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 49.3%; rating input score 49; 11th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 16.2%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 5.67; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.98; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 5.4%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 2.8% per year; rating input score 100; 24th percentile among comparable filings
  • Revenue growth: 3.7% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 18th percentile among comparable filings

Details

  • Where the money goes: 67.5% of revenue deployed · 85.2% of spending went to programs
  • Governance: 14 of 14 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $31.7M in reported program spending
  • Leadership: top reported pay $397K · 23 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $4.6M reported
  • Consistency: 36 of 37 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 annual filings from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: 19 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Transparency & Controls: Grant itemization coverage scored 49/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.

Leadership & pay

23 people listed

Highest reported compensation

  • JEAN ECCLESTON (CEO): $397,040 total reported compensation
  • LISA WACHT (HEALTH SERVICES ADMINISTRATOR): $246,311 total reported compensation
  • ROBERT MICHAEL (DIRECTOR OF FACILITIES): $243,573 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024.