2024-10-03T14:19:34-05:00 2023-12-31 843495998 SAMUEL D KRAMER CPA CFP & ASSOC PC 1500 ARDMORE BLVD STE 205 PITTSBURGH PA 15221 990 2023-01-01 510511616 THE ARBORS AT ST BARNABAS INC ARBO 7244430700 85 CHARITY PLACE VALENCIA PA 16059 JAMES D TURCO PRESIDENT 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 6954248 0 X WWW.STBARNABASHEALTHSYSTEM.COM X 2005 PA PROVIDES A 182 BED LICENSED ASSISTED LIVING FACILITY TO THE COMMUNITY REGARDLESS OF THE ABILITY TO PAY. 3 2 101 6 0 0 749302 1554324 6674888 5317808 21 5534 61812 76582 7486023 6954248 365333 163773 0 0 3319189 2900108 0 0 0 4142110 4229184 7826632 7293065 -340609 -338817 6390383 5931872 962894 843197 5427489 5088675 PROVIDES A 182 BED LICENSED ASSISTED LIVING FACILITY TO THE COMMUNITYREGARDLESS OF THE ABILITY TO PAY. 0 0 6713057 163773 5399924 OPERATION OF A 182 BED LICENSED ASSISTED LIVING FACILITY 6713057 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 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 10 0 1 101 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 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 5850 MERIDIAN ROAD GIBSONIA PA 15044 JAMES D TURCO CHIEF FINANCIAL OFFICER 2.00 38.00 X X 0 508087 31651 KAREN TABACCHI PRESIDENT 2.00 38.00 X X 0 508073 25879 JENNIFER SADLOWE CHAIRMAN 1.00 0.00 X X 0 0 0 JOSEPH STROMEI TREASURER 1.00 0.00 X X 0 0 0 0 1016160 57530 0 0 1 0 0 1554324 1554324 ASSISTED LIVING REVENU 623000 5317808 5317808 5317808 34 34 5500 0 5500 5500 5500 LAUNDRY REVENUE 623000 31000 31000 BARBER AND BEAUTY SHOP 623000 23082 23082 CANCELLATION OF INDEBT 900003 22500 22500 76582 6954248 5399924 0 0 163773 163773 2438426 2220061 218365 69512 63485 6027 49341 44426 4915 342829 326807 16022 18234 18234 8312 8312 353 17 336 119619 111855 7764 19621 19485 136 1840404 1840404 208188 208188 12305 8226 4079 BUILDING LEASE-BASE 780000 780000 PATIENT RELATED COSTS 266363 266363 UTILITIES 245397 245397 SUB-CONTRACTED LABOR 236118 236118 474270 414570 59700 7293065 6713057 580008 0 39061 97748 7022 3532 554614 376404 16501 18450 949 1506 4657127 4026957 737153 630170 5035083 4804062 6390383 5931872 64705 55671 918 918 897271 786608 962894 843197 X 5427489 5088675 5427489 5088675 6390383 5931872 -338817 3 0 X X 0 1 X 1 0 X 648581 740471 857417 992448 1554324 4793241 7503970 7579519 7059950 6736721 5399889 34280049 8152551 8319990 7917367 7729169 6954213 39073290 0 0 0 39073290 3084 20 8 21 34 3167 3084 20 8 21 34 3167 8155635 8320010 7917375 7729190 6954247 39076457 0.99990 0.99990 0.00010 0.00010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 627562 525728 101834 4029565 3501229 528336 630170 INVESTMENT IN FOSNIGHT PERSONAL CARE HOME,INC. - FULLY OWNED SUBSIDIARY 4778504 UNEMPLOYMENT COLLATERAL 12700 CONSTRUCTION IN PROGRESS 1243 DUE FROM BEAVER MEADOWS 8931 DUE FROM ST. BARNABAS CHARITIES 368 DUE FROM ST. BARNABAS CLINICAL SERVICES 263 DUE FROM ST. BARNABAS HEALTH SYSTEM 182 DUE FROM WASHINGTON PLACE 33 DUE FROM WOODLANDS 1838 4804062 ACCRUED PAYROLL 105026 REFUNDS PAYABLE 3746 SALES TAX PAYABLE-VALENCIA CAMPUS 606 INTERCOMPANY PAYABLES 117937 DUE TO ARBORS 3 354351 DUE TO NURSING HOME 33375 DUE TO RETIREMENT VILLAGE 10010 DUE TO SB AUTO 4019 PAYABLE TO HEALTH SYSTEM PAYROLL AC 100771 PENSION DUE TO HEALTH SYSTEM 56767 786608 X PART X, LINE 2: ARBORS 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. ARBORS FOLLOWS THE GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN A COMPANY'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. ARBOR'S POLICY IS TO RECOGNIZE INTEREST RELATED TO UNRECOGNIZED TAX. THE ARBORS BENEFITS IN INTEREST EXPENSE AND PENALTIES IN GENERAL AND ADMINISTRATIVE EXPENSES. THERE WERE NO INTEREST OR PENALTIES RECOGNIZED ON THE CONSOLIDATED STATEMENT 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 THE ARBORS TO EVALUATE TAX POSITONS TAKEN BY THE ARBORS AND RECOGNIZE A TAX LIABILITY OR ASSET IF THE ARBORS HAS TAKEN AN UNCERTAIN POSITON THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICES (IRS). THE ARBORS 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 FOSNIGHT PERSONAL CARE HOMES INC 5850 MERIDIAN ROAD GIBSONIA PA 15044 251543389 163773 0 OPERATION & CAPITAL 1 0 0 0 0 0 0 0 0 0 JAMES D TURCO CHIEF FINANCIAL OFFICER 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 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 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 WASHINGTON PLACE AT ST BARNABAS INC 85 CHARITY PLACE VALENCIA PA 16006 542153829 RETIREMENT HOUSING 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 1 1 1 1 0 0 0 0 0 1 1 1 1 1 0 0 0 0 ST BARNABAS NURSING HOME INC M 218642 DIETARY SERVICES ST BARNABAS CLINICAL SERVICES INC M 565762 SERVICE FEE ST BARNABAS LAND TRUST INC K 780000 LEASE AGREEMENT ST BARNABAS HEALTH SYSTEM INC M 1056000 SERVICE FEE ST BARNABAS CHARITABLE FOUNDATION C 1554324 SUPPORT FOSNIGHT PERSONAL CARE HOME INC B 163773 CASH GRANT HAP SENIOR CARE INC D 8931 LOAN RECEIVABLE ST BARNABAS CLINICAL SERVICES INC D 263 LOAN RECEIVABLE ST BARNABAS CHARITIES INC D 368 LOAN RECEIVABLE ST BARNABAS HEALTH SYSTEM INC E 157538 LOAN PAYABLE ST BARNABAS NURSING HOME INC E 33375 LOAN PAYABLE WASHINGTON PLACE AT ST BARNABAS D 33 LOAN RECEIVABLE THE VILLAGE AT ST BARNABAS INC E 10010 LOAN PAYABLE THE WOODLANDS AT ST BARNABAS INC D 1838 LOAN RECEIVABLE FOSNIGHT PERSONAL CARE HOME INC E 354351 LOAN PAYABLE ST BARNABAS HEALTH SYSTEM INC D 182 LOAN RECEIVABLE