2024-11-14T09:15:48-06:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 20 STANWIX STREET PITTSBURGH PA 15222 990 2023-01-01 250974327 REFORMED PRESBYTERIAN WOMAN'S ASSOCIATION REFO 4123214139 2344 PERRYSVILLE AVE PITTSBURGH PA 15214 CARA TODHUNTER EXECUTIVE DIRECTOR 4123214139 2024-11-04 1 1 KELLY A BROCIOUS CPA P01254262 4126976400 2024-11-04 2023 2024-10-15 13:58:12Z CARA TODHUNTER 2344 PERRYSVILLE AVE PITTSBURGH PA 15214 8739618 0 X WWW.RPHOME.ORG X 1897 PA PROVIDE CARE TO OLDER ADULTS THROUGH RETIREMENT LIVING, PERSONAL CARE, AND SKILLED NURSING INCLUDING SHORT TERM REHABILITATION. 12 12 148 184 0 0 490639 961978 6450837 7442406 59585 68517 234276 266717 7235337 8739618 0 0 0 0 3678822 4567534 0 0 0 4200785 3890174 7879607 8457708 -644270 281910 6114012 6424977 3965848 3873743 2148164 2551234 X THE REFORMED PRESBYTERIAN WOMAN'S ASSOCIATION IS A CHARITABLE, NON-PROFIT ORGANIZATION THAT PROVIDES QUALITY CARE AND A SUPPORTIVE LIVING ENVIRONMENT TO OLDER ADULTS IN A MANNER CONSISTENT WITH THE AFFECTION, HONOR, AND CARE THAT THE BIBLE TEACHES US TO GIVE OUR PARENTS.IN ADDITION TO THE MISSION STATEMENT, RPWA HOLDS TO THE FOLLOWING PHILOSOPHY OF CARE: WE BELIEVE THAT GOD HAS GIVEN VALUE TO EACH PERSON'S LIFE THAT DOES NOT DIMINISH WITH AGE OR CHANGES IN MENTAL AND PHYSICAL CONDITION. EACH OF OUR RESIDENTS HAS VARYING LEVELS OF HEALTH, ACTIVITY, INTELLECT, CREATIVITY, SOCIABILITY, AND INDEPENDENCE. OUR GOAL IS TO PROVIDE AN ENVIRONMENT THAT WILL HELP EACH PERSON WE SERVE TO ACHIEVE HIS/HER MAXIMUM LEVEL OF PHYSICAL, SPIRITUAL, MENTAL, AND SOCIAL WELLBEING. BY HAVING LEVELS OF CARE, THE HOME STRIVES TO MEET THE NEEDS OF RESIDENTS IN A SUPPORTIVE, RATHER THAN RESTRICTIVE ENVIRONMENT. WE ATTEMPT ALL OF THIS IN THE SPIRIT OF CHRISTIAN LOVE AND THE GOLDEN RULE AS TAUGHT BY OUR LORD. 0 0 7678782 7669457 PROVISION OF SERVICES FOR NURSING CARE, PERSONAL CARE, AND INDEPENDENT LIVING. IN 2023 THE RPWA RENDERED $175,407 IN BENEVOLENT CARE AND EXCEEDS THE TOTAL REIMBURSEMENT RECEIVED BY $879,630 IN UNCOMPENSATED CARE THROUGH CONTRACTUAL ADJUSTMENTS. RESIDENTS ARE NOT ASKED TO LEAVE WHEN THEIR FINANCIAL RESOURCES ARE DEPLETED, BUT ARE PROVIDED BENEVOLENT CARE OR APPLICATION FOR MEDICAL ASSISTANCE. 7678782 1 1 0 0 0 0 0 0 0 0 1 0 0 1 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 1 0 0 0 1 64 0 148 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X JESSICA KLINE 4123214139 2344 PERRYSVILLE AVENUE PITTSBURGH PA 15214 MARILYN ROLL PRESIDENT 3.00 X X 0 0 0 LOUISE COPELAND VICE PRESIDENT 3.00 X X 0 0 0 WILLIAM WEIR TREASURER 3.00 X X 0 0 0 AUTUMN BUTLER ASSISTANT TREASURER 3.00 X X 0 0 0 JENNIFER WILLSON CORRESPONDING SECRETARY 3.00 X X 0 0 0 KAREN OLSON RECORDING SECRETARY 3.00 X X 0 0 0 JUDY WILLSON DIRECTOR 3.00 X 0 0 0 DAVID WEIR DIRECTOR 3.00 X 0 0 0 RUTH VOS DIRECTOR 3.00 X 0 0 0 RALPH JOSEPH DIRECTOR 3.00 X 0 0 0 KAREN COPELAND DIRECTOR 3.00 X 0 0 0 MIKAYLA COVINGTON DIRECTOR 3.00 X 0 0 0 CARA TODHUNTER EXECUTIVE DIRECTOR 37.00 3.00 X 0 0 0 JESSICA KLINE FINANCE DIRECTOR 37.00 3.00 X 89987 0 0 GERALD ALTIERI NURSE 40.00 X 169954 0 10916 TIFFANY SPINA DIRECTOR OF NURSING 40.00 X 135817 0 10003 395758 0 20919 2 0 1 0 MED PLUS STAFFING LLC 4117 OLD WILLIAM PENN HIGHWAY MURRYSVILLE PA 15668 TEMPORARY STAFFING SERVICES 699930 PREMIER THERAPY LLC 110 CENTRAL SQUARE DRIVE BEAVER FALLS PA 15010 THERAPY SERVICES - PHYSICAL, OCCUPATIONA 440135 US FOOD SERVICES 1114 GARDEN ST GREENSBURG PA 15601 FOOD SERVICES 263435 RX PARTNERS LTC PO BOX 360962 PITTSBURGH PA 15251 PHARMACY SERVICES 229246 4 287233 674745 961978 NURSING CARE 623000 6343670 6343670 PERSONAL CARE 623000 1098736 1098736 7442406 34231 34231 39666 0 39666 39666 39666 34286 0 34286 34286 34286 SHARE OF RPCNA FUNDS 623000 111430 111430 MISCELLANEOUS INCOME 623000 101034 101034 TRUST FUND INCOME 623000 14587 14587 227051 8739618 7669457 0 108183 X 89987 89987 3893384 3620274 273110 287463 287463 296700 269852 26848 33983 33983 44593 44593 17344 17344 919033 654543 264490 13571 13571 33906 33906 106202 106202 303705 303705 32376 32376 122629 122629 285353 285353 159712 159712 AGENCY NURSING 671963 671963 DIETARY 348760 348760 MEDICAL SUPPLIES 331189 331189 BAD DEBTS 228176 228176 237679 222679 15000 8457708 7678782 778926 0 170244 156850 1136092 1394690 47597 41899 9907576 6987532 3130547 2920044 654325 686571 975207 1224923 6114012 6424977 1048678 953133 7076 9492 2840766 2764492 69328 146626 3965848 3873743 X 1131147 1260660 1017017 1290574 2148164 2551234 6114012 6424977 X 281910 39587 81573 X X 0 1 X 1 0 X 247369 1644260 681501 490639 961978 4025747 5766707 5247451 5905538 6450837 7442406 30812939 6014076 6891711 6587039 6941476 8404384 34838686 0 0 0 34838686 120721 121916 95246 77940 73897 489720 120721 121916 95246 77940 73897 489720 160419 180363 278895 204278 227051 1051006 6295216 7193990 6961180 7223694 8705332 36379412 0.95760 0.95410 0.01350 0.01650 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 162564 162564 8114186 5795428 2318758 1608664 1192104 416560 22162 22162 2920044 BENEFICIAL INTEREST IN MARY MCGAW PERPETUAL TRUST 641848 STATUTORY MINIMUM LIQUID RESERVE 55495 ASSETS WHOSE USE IS LIMITED 527580 1224923 CCRC ENTRANCE FEE OBLIGATION 9338 REFUNDABLE ADVANCES 28839 ESTIMATED THIRD-PARTY PAYOR SETTLEMENTS 108449 146626 X 8325913 29569 15313 44882 8281031 458587 458587 8739618 8212188 0 8212188 245520 245520 8457708 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S CONSOLIDATED 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 CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. THERE WERE NO INTEREST OR PENALTIES RECOGNIZED ON THE CONSOLIDATED STATEMENTS OF OPERATIONS AS A RESULT OF THIS GUIDANCE. GENERALLY, TAX RETURNS FOR YEARS ENDED DECEMBER 31, 2020, AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET ASSETS RELEASED FROM RESTRICTION 15,313. PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT MANAGEMENT FEES 17,344. RESTRICTED CONTRIBUTIONS 213,067. BAD DEBT 228,176. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT MANAGEMENT FEES 17,344. BAD DEBT 228,176. 0 0 0 0 0 0 0 0 0 GERALD ALTIERI NURSE 169954 0 0 0 0 0 0 0 10916 0 180870 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 REFORMED PRESBYTERIAN WOMAN'S ASSOCIATION HAS A MANAGEMENT AGREEMENT WITH BAPTIST MANAGEMENT SERVICES. FORM 990, PART VI, SECTION A, LINE 6 ANY MEMBER IN GOOD STANDING OF THE REFORMED PRESBYTERIAN CHURCH OF NORTH AMERICA (RPCNA) MAY BECOME A VOTING MEMBER OF REFORMED PRESBYTERIAN WOMAN'S ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD MEMBERS ARE ELECTED BY THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B EVERY BOARD MEMBER AND KEY STAFF MEMBER IS PROVIDED A COPY OF THE IRS 990 REPORT BEFORE IT IS SUBMITTED AND GIVEN THE OPPORTUNITY TO ASK QUESTIONS, MAKE COMMENT, OR PROPOSE REVISIONS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS HAS ADOPTED A CONFLICT OF INTEREST POLICY. ALL BOARD MEMBERS, OFFICERS, AND KEY STAFF ARE REQUIRED TO ANNUALLY DISCLOSE ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD APPROVES THE COMPENSATION POLICY FOR THE ORGANIZATION. PERIODIC CHANGES IN BOTH THE EXEMPT AND NON-EXEMPT WAGE SCALES ARE APPROVED BY THE BOARD OF DIRECTORS. THE EXECUTIVE DIRECTOR AND DIRECTOR OF FINANCE CONFER ON THE RESULTS OF COMPENSATION CHANGES DUE TO SCALE CHANGES OR PERFORMANCE APPRAISALS. FORM 990, PART VI, SECTION C, LINE 19 THE IRS 990 REPORT, THE ANNUAL AUDITED FINANCIAL STATEMENTS, AND THE GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE FRONT RECEPTIONIST COUNTER. ALL CLERICAL STAFF ARE PROVIDED TRAINING AS TO THESE PROCEDURES. THE CONFLICT OF INTEREST POLICY MAY BE DISCUSSED WITH THE EXECUTIVE DIRECTOR AND THE DIRECTOR OF FINANCE AS ANYONE DESIRES. FORM 990, PART IX, LINE 11G MISCELLANEOUS: PROGRAM SERVICE EXPENSES 654,543. MANAGEMENT AND GENERAL EXPENSES 264,490. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 919,033. FORM 990, PART XI, LINE 9: INVESTMENT GAIN 20,116. VALUATION GAIN ON MCGAW TRUST 61,457. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. THE PROCESS IS CONSISTENT WITH PRIOR YEARS AND HAS NOT CHANGED. THE UPPER ROOMS INC 2334 PERRYSVILLE AVENUE PITTSBURGH PA 15214 202810853 HUD APARTMENTS PA 501(C)(3) LINE 11 RP WOMAN'S ASSOCIATION 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 THE UPPER ROOMS INC L 94833 COST