2024-10-03T14:16:10-05:00 2023-12-31 843495998 SAMUEL D KRAMER CPA CFP & ASSOC PC 1500 ARDMORE BLVD STE 205 PITTSBURGH PA 15221 990 2023-01-01 510511632 ST BARNABAS NURSING HOME INC STBA 7244430700 5827 MERIDIAN ROAD GIBSONIA PA 15044 JAMES D TURCO TREASURER 7244430700 2024-10-03 1 1 SAMUEL D KRAMER P00177856 4123512150 2023 2024-10-15 13:58:12Z KAREN TABACCHI 5827 MERIDIAN ROAD GIBSONIA PA 15044 10446531 0 X WWW.STBARNABASHEALTHSYSTEM.COM X 2005 PA PROVIDE SKILLED NURSING AND LONG TERM CARE SERVICE TO THE COMMUNITY REGARDLESS OF THE ABILITY TO PAY THROUGH THE OPERATION OF A 172 BED SKILLED NURSING FACILITY. 4 2 123 21 0 0 648495 2724897 7009094 7494995 18 39 376600 226600 8034207 10446531 0 0 0 0 4364043 4303583 0 0 0 3599727 3887443 7963770 8191026 70437 2255505 3665316 4530283 2055282 664739 1610034 3865544 PROVIDE SKILLED NURSING AND LONG TERM CARE SERVICE TO THE COMMUNITYREGARDLESS OF THE ABILITY TO PAY THROUGH THE OPERATION OF A 172 BEDSKILLED NURSING FACILITY. 0 0 6609728 7669995 OPERATION OF A 172 BED SKILLED NURSING FACILITY. 6609728 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 19 0 1 123 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 2 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X JAMES D TURCO 7246879355 5827 MERIDIAN ROAD GIBSONIA PA 15044 JACQUELINE KOSCELNIK CHAIRPERSON 1.00 0.00 X X 0 0 690 JACK OWEN SECRETARY 1.00 0.00 X X 0 0 91253 KAREN TABACCHI PRESIDENT 2.00 38.00 X X 0 508073 25879 JAMES D TURCO TREASURER 2.00 38.00 X 0 508087 31651 NATALIE HOCHE HIGH COMPENSATED EMPLOYEE 40.00 X 104514 0 32039 104514 1016160 181512 1 0 1 0 0 85436 2639461 2724897 PATIENT REVENUE 623000 7346434 7346434 ASSESSMENT REVENUE 623000 148561 148561 7494995 39 39 51600 0 51600 51600 51600 CANCELLATION OF INDEBTEDNESS INCO 900003 175000 175000 175000 10446531 7669995 0 51639 3866537 3840603 25934 108900 107910 990 55445 48175 7270 272701 270921 1780 1991 1991 14062 14062 20927 20927 194 194 289915 283540 6375 12852 7080 5772 32325 32325 9029 9013 16 1355769 1355769 279201 279201 292987 287456 5531 PATIENT EXPENSE 655581 655581 SUB-CONTRACTED LABOR 499944 499944 UTILITIES 169218 169218 MAINTENANCE 112611 112611 140837 6150 134687 8191026 6609728 1581298 0 23632 677649 5194 5233 1058296 1202323 190604 144215 2796 3750 7975919 5497792 2158369 2478127 226425 18986 3665316 4530283 352084 107447 0 1703198 557292 2055282 664739 X 1610034 3865544 1610034 3865544 3665316 4530283 2255505 5 0 X X 0 1 X 1 0 X 236516 1317666 703035 648495 2724897 5630609 10975503 8153935 6989947 6778846 7346434 40244665 11212019 9471601 7692982 7427341 10071331 45875274 0 0 0 45875274 265 60744 63615 51618 51639 227881 265 60744 63615 51618 51639 227881 11212284 9532345 7756597 7478959 10122970 46103155 0.99510 0.99630 0.00490 0.00370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2724511 1134189 1590322 5251408 4363603 887805 2478127 ACCRUED PAYROLL 178894 ASSESSMENT PAYABLE 114291 DUE TO HEALTH SYSTEM 1351 DUE TO RETIREMENT VILLAGE 10819 DUE TO SB AUTO 1266 DUE TO SB CHARITABLE FOUNDATION 39341 DUE TO WASHINGTON PLACE 784 PENSION DUE TO HEALTH SYSTEM 49277 INTERCOMPANY PAYABLE 106994 RESIDENT FUND LIABILITY 2149 TAXES PAYABLE - SALES 2126 SHORT TERM LOAN PAYABLE - RETIREMEN 50000 557292 X 10446531 0 10446531 0 10446531 8191026 0 8191026 0 8191026 PART X, LINE 2: THE NURSING HOME 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. THE NURSING HOME 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 NURSING HOME'S 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 31, 2021, AND THEREAFTER 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 NURSING HOME TO EVALUATE TAX POSITONS TAKEN BY NURSING HOME AND RECOGNIZE A TAX LIABILITY OR ASSET IF NURSING HOME HAS TAKEN AN UNCERTAIN POSITON THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICES (IRS). NURSING HOME 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. 0 0 0 0 0 0 0 0 0 JAMES D TURCO TREASURER 0 508087 0 0 0 0 0 3130 0 28521 0 539738 0 0 KAREN TABACCHI PRESIDENT 0 508073 0 0 0 0 0 3086 0 22793 0 533952 0 0 PART I, LINE 1A JAMES D. TURCO, TREASURER RECEIVES AN ANNUAL VEHICLE ALLOWANCE FOR $ 3,118. THE AMOUNT IS INCLUDED IN HIS GROSS WAGES. KAREN TABACCHI, PRESIDENT RECEIVES AN ANNUAL VEHICLE ALLOWANCE FOR $ 2,361. THE AMOUNT IS INCLUDED IN HER GROSS WAGES. FORM 990, PART VI, SECTION A, LINE 7B ST. BARNABAS CLINICAL SERVICES 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 XII, LINE 2C: NO CHANGES TO OVERSIGHT OR SELECTION PROCESS. ST BARNABAS HEALTH SYSTEM INC 5850 MERIDIAN ROAD GIBSONIA PA 15044 251552913 SUPPORT SERVICES TO TAX EXEMPT AFFILIATES 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 REAL ESTATE PA 501(C)(3) LINE 12B, II ST BARNABAS HEALTH SYSTEM INC 0 ST BARNABAS CLINICAL SERVICES INC 5850 MERIDIAN ROAD GIBSONIA PA 15044 542153832 MANAGEMENT SERVICES PA 501(C)(3) LINE 12B, II ST BARNABAS HEALTH SYSTEM INC 0 ST BARNABAS COMMUNITIES INC 5850 MERIDIAN ROAD GIBSONIA PA 15044 542153831 MANAGEMENT SERVICES PA 501(C)(3) LINE 12B, II ST BARNABAS HEALTH SYSTEM INC 0 ST BARNABAS CHARITIES INC 5850 MERIDIAN ROAD GIBSONIA PA 15044 510511685 FUNDRAISING PA 501(C)(3) LINE 12B, II 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 ST BARNABAS CHARITABLE FOUNDATION INC 5850 MERIDIAN ROAD GIBSONIA PA 15044 251552912 SUPPORT OF RELATED CORPORATION CHARITABLE MISSION PA 501(C)(3) LINE 12B, II 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 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 WOODLANDS AT ST BARNANBAS 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 COMPANYSB AUTO REPAIR (SMLLC) 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 ST BARNABAS HEALTH SYSTEMS INC M 951722 SERVICE FEE ST BARNABAS CHARITABLE FOUNDATION C 2639461 GRANT AMOUNT WASHINGTON PLACE AT ST BARNABAS INC L 178507 CONTRACTED REVENUE THE ARBORS AT ST BARNABAS INC L 218642 CONTRACTED REVENUE ST BARNABAS CLINICAL SERVICES INC M 404047 SERVICE FEE ST BARNABAS HEALTH SYSTEMS INC J 39600 LEASE AMOUNT ST BARNABAS CLINICAL SERVICES INC J 12000 LEASE AMOUNT ST BARNABAS LAND TRUST INC K 32325 LEASE AMOUNT ST BARNABAS MEDICAL CENTER INC M 90000 SERVICE FEE THE WOODLANDS AT ST BARNABAS D 143 LOAN RECEIVABLE ST BARNABAS HEALTH SYSTEMS INC E 1351 LOAN PAYABLE THE VILLAGE AT ST BARNABAS INC E 10819 LOAN PAYABLE ST BARNABAS AUTO REPAIR LLC E 1266 LOAN PAYABLE ST BARNABAS CHARITABLE FOUNDATION E 39341 LOAN PAYABLE ST BARNABAS HEALTH SYSTEMS INC E 49277 LOAN PAYABLE THE VILLAGE AT ST BARNABAS INC E 50000 LOAN PAYABLE THE ARBORS AT ST BARNABAS INC D 33375 LOAN RECEIVABLE WASHINGTON PLACE AT ST BARNABAS INC E 784 LOAN PAYABLE ST BARNABAS CLINICAL SERVICES INC D 913 LOAN RECEIVABLE ST BARNABAS MEDICAL CENTER INC D 302 LOAN RECEIVABLE