2024-11-05T10:30:25-06:00 2023-12-31 843495998 SAMUEL D KRAMER CPA CFP & ASSOC PC 1500 ARDMORE BLVD STE 205 PITTSBURGH PA 15221 990 2023-01-01 510511685 ST BARNABAS CHARITIES INC STBA 7246879355 5850 MERIDIAN ROAD GIBSONIA PA 15044 JAMES D TURCO PRESIDENT PRESIDENT/TREASURER 7246879355 2024-10-16 1 1 SAMUEL D KRAMER P00177856 4123512150 2023 2024-10-15 13:58:12Z JAMES D TURCO 5850 MERIDIAN ROAD GIBSONIA PA 15044 2587760 0 X WWW.STBARNABASHEALTHSYSTEM.COM X 2005 PA SUPPORT OF ST. BARNABAS HEALTH SYSTEMS, INC. 5 3 8 65 5 0 743597 1652354 0 0 166562 106815 712206 597255 1622365 2356424 0 0 0 0 216003 265366 0 0 0 1167658 550479 1383661 815845 238704 1540579 28062303 31746452 2629469 3279388 25432834 28467064 SUPPORT OF ST. BARNABAS HEALTH SYSTEM INC. 0 0 486077 99734 SUPPORT OF THE CHARITABLE PURPOSES OF THE EXEMPT NONPROFIT ENTITIES OF ST.BARNABAS HEALTH SYSTEM, INC. 486077 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 1 42 0 1 8 1 0 0 0 0 0 0 0 0 0 0 X 5 3 0 1 0 0 0 0 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X JAMES D TURCO 7246879355 5850 MERIDIAN ROAD GIBSONIA PA 15044 LINDSAY BERDELL BLOCK TRUSTEE 1.00 X 0 0 0 JAMES D TURCO PRESIDENT/TREASURER 2.00 38.00 X X 0 508087 31651 NANCY SANTORY CHAIRPERSON 1.00 X 0 0 0 SHELLI SOMMARIVA SECRETARY 40.00 X 122443 0 14987 KIM KISNER TRUSTEE 1.00 X 0 0 0 122443 508087 46638 1 0 1 0 0 67908 33334 1551112 1652354 106815 106815 12000 0 12000 12000 12000 728852 67908 231336 497516 497516 78739 0 78739 78739 TREE LIGHT UP REVENUE 8995 8995 OTHER INCOME-BEAUTIFUL 900999 5 5 9000 2356424 99734 5 604331 122443 122443 99405 10749 88656 6542 263 6279 19703 15941 3762 17273 798 16475 1626 1626 37424 21500 15924 9463 5121 4342 336 336 1019 1019 30106 14986 15120 604 446 158 52663 52663 24000 24000 187070 187070 2577 860 1717 GIFT ANNUITY - EXPENSE 90468 90468 LICENSES & FEES 32060 32060 SUB-CONTRACTED LABOR 19914 19914 DUES AND SUBSCRIPTIONS 17555 17555 43594 28133 15461 815845 486077 329768 0 272386 120599 4964 5121 59446 80290 27747 13312 2420098 1248641 1317827 1171457 3383134 3587806 22996799 26767867 28062303 31746452 71010 62608 27883 91684 2530576 3125096 2629469 3279388 X 13182160 13730057 12250674 14737007 25432834 28467064 28062303 31746452 X 1540579 444823 1048828 X X 0 1 X 1 0 X 979451 2040233 1547552 671792 1376262 6615290 766216 827603 791667 793968 842078 4021532 1745667 2867836 2339219 1465760 2218340 10636822 0 0 0 10636822 140016 98653 60964 156562 106815 563010 255 43 395 693 140016 98653 61219 156605 107210 563703 1885683 2966489 2400438 1622365 2325550 11200525 0.94970 0.94810 0.05030 0.05190 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 460400 460400 238315 115579 122736 1721383 1133062 588321 1171457 UNEMPLOYMENT COLLATERAL 600 ST LOAN RECEIVABLE - SB AUTO 156850 RESTRICTED GIFT RECEIVABLE 7934192 CHARITABLE REMAINDER TRUST 7638972 1000 SHARES COMMON STOCK-SBB 10000 1000 SHARES COMMON STOCK-SB HOLDING 10000 A/R OTHER - OTHER RECEIVABLES 193028 A/R SHORT TERM LOANS - SB CHARTER 416038 A/R SHORT TERM LOANS - SB HOLDING C 21100 A/R OTHER - CSV - NATIONWIDE 9285383 A/R OTHER - OTHER RECEIVABLES - MAS 867001 DUE FROM BEAVER MEADOWS 414 DUE FROM HEALTH SYSTEM 1019 DUE FROM JGB HOLDINGS 42409 DUE FROM MEDICAL CENTER 140 DUE FROM RETIREMENT VILLAGE 315 DUE FROM SB BROADCASTING 46817 DUE FROM SB CHARTER 132651 DUE FROM WASHINGTON PLACE 51 DUE FROM WOODLANDS 1000 DUE FROM ST. BARNABAS HOLDING CO. 9887 26767867 GIFT ANNUITY OBLIGATIONS 651735 CSV PAYABLE 885350 PAYABLE TO SBHS PAYROLL ACCT. 10818 INTERCOMPANY PAYABLES 5098 A/P - SB CHARTER GROCERY 322112 DUE TO ST BARNABAS THE ARBORS 368 DUE TO ST. BARNABAS CHARITABLE FOUN 121095 PENSION DUE TO SBHS 467 ACCRUED PAYROLL 10013 DUE TO SB AUTO 377 OPERATING LOC PAYABLE - CHARITABLE 1117663 3125096 X PART X, LINE 2: CHARITIES IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (CODE) AND IS EXEMPT FROM FEDERAL INCOME TAXES ON ITS EXEMPT INCOME PURSUANT TO SECTION 501(A) OF THE CODE. CHARITIES FOLLOWS THE GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN A COMPANY'S FINANCIAL STATEMENTS THAT PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE GUIDANCE ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, AND DISCLOSURE. MANAGEMENT HAS DETERMINED THAT THIS GUIDANCE HAD NO MATERIAL EFFECT ON THE FINANCIAL STATEMENTS. THE CHARITIES' POLICY IS TO RECOGNIZE INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN GENERAL AND ADMINISTRATIVE EXPENSES. THERE WERE NO INTEREST OR PENALTIES RECOGNIZED ON THE STATEMENTS OF OPERATIONS AND CHANGES IN NET ASSETS AS A RESULT OF THIS GUIDANCE. GENERALLY, TAX RETURNS FOR YEARS ENDED DECEMBER 13, 2020, AND THERE AFTER REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. PART X, FIN 48 FOOTNOTE ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE CHARITIES TO EVALUATE TAX POSITONS TAKEN BY CHARITIES AND RECOGNIZE A TAX LIABILITY OR ASSET IF CHARITIES HAS TAKEN AN UNCERTAIN POSITON THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICES (IRS). CHARITIES HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR ASSET OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. GENERALLY, TAX RETURNS FOR YEARS ENDED DECEMBER 31, 2021, AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. GOLF TOURNAMENT 218133 28022 190111 26214 FOUNDERS DAY 293304 20021 273283 119807 3 285323 19865 265458 85315 796760 67908 728852 231336 231336 497516 0 0 0 0 0 0 0 0 0 JAMES D TURCO PRESIDENT/TREASURER 0 508087 0 0 0 0 0 3130 0 28521 0 539738 0 0 SHELLI SOMMARIVA SECRETARY 122443 0 0 0 0 0 234 0 14753 0 137430 0 0 0 PART I, LINE 1A JAMES D. TURCO, PRESIDENT/TREASURER RECEIVES AN ANNUAL VEHICLE ALLOWANCE FOR $ 3,118. THE AMOUNT IS INCLUDED IN HIS GROSS WAGES. COOKSON PEIRCE INVESTMENT ADVISOR 81666 INVESTMENT FEES 0 FORT PITT CAPITAL INVESTMENT ADVISOR 28486 INVESTMENT FEES 0 TRISTATE CAPITAL BANK - PITTSBURGH LOAN PROVIDER 71719 INTEREST PAID ON LOANS 0 WPXI-TV BUSINESS RELATIONSHIP 70077 PURCHASE OF TV ADS 0 DEFOREST KOSCELNIK & BERARDINELLI LEGAL REPRESENTATION 32000 LEGAL SERVICES 0 NET XPERTS LLC INFORMATION TECHNOLOGY 17000 INFORMATION TECHNOLOGY SERVICES 0 CIVIL & ENVIRONMENTAL CONSULTANTS INC BUSINESS RELATIONSHIP 30200 ENGINEERING PLANNING 0 PARACCA INTERIORS FLOORING AMERICA BUSINESS RELATIONSHIP 17650 FLOORING 0 MMC LAND MANAGEMENT BUSINESS RELATIONSHIP 9950 NEW LANDSCAPING/MAINTENANCE 0 GEYER CONSTRUCTION & DEVELOPMENT INC BUSINESS RELATIONSHIP 11250 GENERAL CONTRACTOR 0 PURVIS BROTHERS INC FUEL WHOLESALER 5200 FUEL PURCHASES 0 LEESH TISHMAN FUSCALDO & LAMPL LLC FULL SERVICE LAW FIRM 30348 LEGAL FEES 0 BAKER TILLY AUDIT FIRM 25886 AUDIT FEES 0 0 CIBC BANK COMMERICAL AND PERSONAL BANKING SERVICES 18609 BANKING FEES 0 SIMPSON MCCRADY LLC RISK MANAGEMENT AND INSURANCE SERVICES 20217 INSURANCE COSTS 0 JV ELECTRONICS SECURITY EQUIPMENT PROVIDER 8500 SECURITY EQUIPMENT 0 TRIB TOTAL MEDIA NEWS AGENCY 7050 ADVERTISING 0 GORDON FOOD SERVICE FOOD DISTRIBUTOR 5943 FOOD COSTS 0 0 CONSOLIDATED COMMUNICATIONS COMMUNICATIONS PROVIDER 5000 COMMUNICATIONS FEES 0 ARMSTRONG CABLE TV AND HOME TELEPHONE PROVIDER 5000 CABLE AND TELEVISION FEES 0 SARVER LANDSCAPE MAINTENANCE CO NEW LANDSCAPING/MAINTENANCE 5550 LANDSCAPING FEES 0 BALFURD LINEN SERVICE LINEN RENTAL SERVICE 4104 LINEN RENTALS 0 FRANK B FUHRER WHOLESALE CO BEVERAGE WHOLESALE 3500 BEVERAGE FEES 0 0 UNFI FOOD WHOLESALE 91166 GROCERY STORE PURCHARES 0 SOUTHERN SCRIPTS SOFTWARE PROVIDER 66949 PHARMACY SOFTWARE 0 ALERA GROUP INSURANCE AND FINANCIAL SERVICES 31592 INSURANCE AND FINANCIAL SERVICE PROVIDER 0 HIGHMARK HEALTH INSURANCE 21000 HEALTH INSURANCE PROVIDER 0 DOLLAR BANK BANK SERVICES 9000 BANK SERVICES 0 CUE INC URETHANE MOLDING COMPANY 7380 URETHANE SUPPLIES 0 RUDOLPH AUTO REPAIR AUTO REPAIR / FUEL STATION 6490 AUTO REPAIR / FUEL STATION 0 MOBILECAUSE INC SOFTWARE PROVIDER 6489 ONLINE/EVENT FUNDRAISING 0 WJAS 1320 AM RADIO STATION 4633 RADIO STATION 0 SHOREBRIDGE WEALTH MANAGEMENT INVESTMENT ADVISOR 3485 INVESTMENT MANAGEMENT FEES 0 COSTA PAINTING PAINTING CONTRACTOR 3484 PAINTING SERVICES 0 BNY MELLON BANK SERVICES 3243 BANK SERVICES 0 OWEN LAW GROUP LAW FIRM 3000 LEGAL SERVICES 0 SCHELLHAAS FUNERAL HOME & CREMATION SERVICES LTD FUNERAL HOME 3000 FUNERAL AND CREMATION SERVICES 0 RIVERSEDGE ADVANCED RETIREMENT SOLUTIONS LLC INVESTMENT ADVISOR 2600 INVESTMENT FEES 0 FORM 990, PART VI, SECTION A, LINE 3 MANAGEMENT SERVICES PROVIDED BY AFFILIATE. FORM 990, PART VI, SECTION A, LINE 7B ST. BARNABAS CHARITIES HOLDS RESERVE POWERS OVER THE ELECTION AND APPROVAL OF ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 A DRAFT COPY IS PROVIDED TO EVERY MEMBER VIA US MAIL AT LEAST 30 DAYS BEFORE MAILING DUE DATE. EACH MEMBER IS ASKED TO REVIEW AND NOTATE QUESTIONS AND AREAS OF CLARIFICATIONS NEEDED. ALL MEMBERS ARE ENCOURAGED TO CALL AT A MINIMUM TO DISCUSS THE ISSUES AND/OR MEET PERSONALLY WITH THE NECESSARY PERSONNEL ABLE TO EXPLAIN OR CLARIFY. EACH MEMBER IS ASKED TO SIGN OFF ON A FORM THAT THEY RECEIVED AND REVIEWED THE 990. FORM 990, PART VI, SECTION B, LINE 12C EACH OFFICER, DIRECTOR, AND TRUSTEE IS ASKED TO DISCLOSE RELATIONSHIPS AND INTEREST ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE HEALTH SYSTEM MAINTAINS A COMPENSATION COMMITTEE THAT REVIEWS/RECOMMENDS SALARY FOR EACH DIRECTOR ANNUALLY. THE COMMITTEE ROUTINELY (NOT ANNUALLY) SOLICITS THE ADVICE OF A COMPENSATION CONSULTANT WHEN DETERMINING WAGES. FORM 990, PART VI, SECTION C, LINE 19 UPON RECEIVING A REQUEST FOR SUCH DATA, THE INFORMATION IS PROMPLTY COPIED AND PROVIDED EITHER IN PERSON OR THROUGH CERTIFIED MAIL TO THE INDIVIDUAL MAKING THE REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF RESTRICTED FUND BALANCES 1,940,843. CHANGE IN VALUE OF LIFE INSURANCE CASH SURRENDER VALUE -892,015. FORM 990, PART XII, LINE 2C: NO CHANGES TO OVERSIGHT OR SELECTION PROCESS. ST BARNABAS HEALTH SYSTEM INC 5850 MERIDIAN ROAD GIBSONIA PA 15044 251553913 EXEMPT PA 501(C)(3) LINE 12B, II ST BARNABAS HEALTH SYSTEM INC 0 ST BARNABAS LAND TRUST INC 5850 MERIDIAN ROAD GIBSONIA PA 15044 250965498 EXEMPT PA 501(C)(3) LINE 12B, II ST BARNABAS HEALTH SYSTEM INC 0 ST BARNABAS COMMUNITIES INC 5850 MERIDIAN ROAD GIBSONIA PA 15044 512153831 EXEMPT PA 501(C)(3) LINE 12B, II ST BARNABAS HEALTH SYSTEM INC 0 ST BARNABAS CLINICAL SERVICES INC 5827 MERIDIAN ROAD GIBSONIA PA 15044 542153832 EXEMPT PA 501(C)(3) LINE 12B, II ST BARNABAS HEALTH SYSTEM INC 0 ST BARNABAS CHARITABLE FOUNDATION 5850 MERIDIAN ROAD GIBSONIA PA 15044 251552912 EXEMPT PA 501(C)(3) LINE 12B, II ST BARNABAS HEALTH SYSTEM INC 0 WASHINGTON PLACE AT ST BARNABAS INC 5847 MERIDIAN ROAD GIBSONIA PA 15044 542153829 RETIREMENT HOUSING PA 501(C)(3) LINE 10 ST BARNABAS HEALTH SYSTEM INC 0 THE ARBORS AT ST BARNABAS INC 85 CHARITY PLACE VALENCIA PA 16006 510511616 PERSONAL CARE PA 501(C)(3) LINE 10 ST BARNABAS HEALTH SYSTEM INC 0 ST BARNABAS MEDICAL CENTER INC 5830 MERIDIAN ROAD GIBSONIA PA 15044 510511617 FAMILY PRACTICE PA 501(C)(3) LINE 3 ST BARNABAS HEALTH SYSTEM INC 0 THE VILLAGE AT ST BARNABAS INC 5830 MERIDIAN ROAD GIBSONIA PA 15044 542153828 RETIREMENT HOUSING PA 501(C)(3) LINE 10 ST BARNABAS HEALTH SYSTEM INC 0 ST BARNABAS NURSING HOME INC 5830 MERIDIAN ROAD GIBSONIA PA 15044 510511632 SKILLED CARE PA 501(C)(3) LINE 10 ST BARNABAS HEALTH SYSTEM INC 0 THE WOODLANDS AT ST BARNABAS INC 5850 MERIDIAN ROAD GIBSONIA PA 15044 542153830 RETIREMENT HOUSING PA 501(C)(3) LINE 10 ST BARNABAS HEALTH SYSTEM INC 0 FOSNIGHT PERSONAL CARE HOMES INC 5850 MERIDIAN ROAD GIBSONIA PA 15044 251543389 PERSONAL CARE PA 501(C)(3) LINE 10 ST BARNABAS HEALTH SYSTEM INC 0 HAP SENIOR CARE INC 5850 MERIDIAN ROAD GIBSONIA PA 15044 251840419 PERSONAL CARE PA 501(C)(3) LINE 10 ST BARNABAS HEALTH SYSTEM INC 0 JGB HOLDINGS LLC 750 OHIO RIVER BLVD ROCHESTER PA 15074 271015343 GROCERY STORE PA ST BARNABAS CHARITIES INC C 0 DEERE CORPORATION 5850 MERIDIAN ROAD GIBSONIA PA 15044 251527639 RESTAURANT, HOTEL, BAR, & PUBLIC GOLF COURSE PA ST BARNABAS CHARITIES INC C 0 S B CHARTERS GROCERY INC 5850 MERIDIAN ROAD GIBSONIA PA 15044 842532465 GROCERY STORE PA ST BARNABAS CHARITIES INC C 0 ST BARNABAS BROADCASTING INC 5850 MERIDIAN ROAD GIBSONIA PA 15044 853603987 RADIO BROADCASTING PA ST BARNABAS CHARITIES INC C 0 ST BARNABAS HOLDING COMPANY 5850 MERIDIAN ROAD GIBSONIA PA 15044 853824633 MANAGEMENT COMPANY PA ST BARNABAS CHARITIES INC C 0 0 0 1 1 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 THE WOODLANDS AT ST BARNABAS INC B 9000 RENT FORGIVENESS ST BARNABAS HEALTH SYSTEM INC L 24000 SERVICE FEE SB CHARTERS GROCERY D 226577 INTERCOMPANY NET RECEIVABLE THE WOODLANDS AT ST BARNABAS INC D 1000 INTERCOMPANY RECEIVABLE THE VILLAGE AT ST BARNABAS INC D 315 INTERCOMPANY RECEIVABLE ST BARNABAS HOLDING COMPANY D 30987 INTERCOMPANY RECEIVABLE ST BARNABAS CHARITABLE FOUNDATION INC E 1238758 INTERCOMPANY PAYABLE ST BARNABAS HEALTH SYSTEM INC E 10266 INTERCOMPANY NET PAYABLE THE ARBORS AT ST BARNABAS INC E 368 INTERCOMPANY PAYABLE ST BARNABAS BROADCASTING INC E 46817 INTERCOMPANY PAYABLE ST BARNABAS CHARITABLE FOUNDATION INC C 33334 GRANT REVENUE HAP SENIOR CARE INC D 414 INTERCOMPANY RECEIVABLE JGB HOLDINGS LLC D 42409 INTERCOMPANY RECEIVABLE ST BARNABAS MEDICAL CENTER INC D 140 INTERCOMPANY RECEIVABLE THE WASHINGTON PLACE AT ST BARNABAS INC D 51 INTERCOMPANY RECEIVABLE