2024-11-15T08:52:42-06:00 2023-12-31 843495998 SAMUEL D KRAMER CPA CFP & ASSOC PC 1500 ARDMORE BLVD STE 205 PITTSBURGH PA 15221 990 2023-01-01 250965498 ST BARNABAS LAND TRUST INC STBA 7246879355 5850 MERIDIAN ROAD GIBSONIA PA 15044 JAMES D TURCO CFO 7246879355 2024-11-15 1 1 SAMUEL D KRAMER P00177856 4123512150 2023 2024-10-15 13:58:12Z JAMES D TURCO 5850 MERIDIAN ROAD GIBSONIA PA 15044 4457432 0 X WWW.STBARNABASHEALTHSYSTEM.COM X ST. BARNABAS LAND TRUST, INC 2005 PA OWNERSHIP OF BUILDINGS AND LAND ASSOCIATED WITH NON-PROFIT & FOR-PROFIT AFFILIATES 2 1 0 0 0 0 0 0 0 5711755 6062476 36131 -3428297 -1290839 2634179 4457047 0 0 0 0 0 2206 0 0 0 1749708 12246912 1749708 12249118 884471 -7792071 121622077 121637748 105754106 113561848 15867971 8075900 OWNERSHIP OF BUILDINGS AND LAND ASSOCIATED WITH NON-PROFIT & FOR-PROFIT AFFILIATES 0 0 6923756 5711370 OWNERSHIP OF BUILDINGS AND LAND ASSOCIATED WITH NON-PROFIT & FOR-PROFIT AFFILIATES. 6923756 1 0 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 0 0 0 1 16 0 1 0 0 0 0 0 0 0 0 0 0 0 X 2 1 1 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 WILLIAM V DAY PRESIDENT/SECRETARY 2.00 38.00 X X 0 781057 26547 THOMAS M SCHMIDT TREASURER 1.00 X X 0 0 0 JAMES D TURCO CFO 2.00 38.00 X 0 508087 31651 0 1289144 58198 0 0 1 0 SMITH CONSTRUCTION MANAGEMENT 1205 HOOVER STREET PITTSBURGH PA 15204 CONSTRUCTION 639329 1 RENTAL INCOME TAX EXEMPT AFFILIAT 531120 5711755 5711755 5711755 36516 36516 385 -385 -385 -385 ACCRUED SWAP 525990 -1290839 -1290839 -1290839 4457047 5711370 0 -1254323 2206 2206 48601 48601 107596 97271 10325 976 401 575 7282 7282 3998737 3998737 699024 699024 4046434 4046434 244364 244364 REAL ESTATE TAXES 1433992 1433992 SECURITY SUB-CONTRACTED 1020000 1020000 UTILITIES 224077 224077 SUB CONTRACTED LABOR 217489 217489 198340 195580 2760 12249118 6923756 5325362 0 82612 75047 1359138 507851 31955 42832 3150 3460 118172 119322 196963584 85274265 105332050 111689319 14695000 9199917 121622077 121637748 287180 195032 5400 90018184 45064609 15448742 68296807 105754106 113561848 X 15867971 8075900 15867971 8075900 121622077 121637748 -7792071 0 X X 0 1 X 1 0 X X 6 ST BARNABAS CLINICAL SERVICES INC 542153832 10 1 1797522 0 ST BARNABAS COMMUNITIES INC 542153831 10 1 3316988 0 THE WOODLANDS AT ST NARNABAS INC 542153830 10 1 750000 0 ST BARNABAS BROADCASTING INC 853603987 10 1 1900 0 ST BARNABAS HEALTH SYSTEMS INC 251552913 10 1 42000 0 DEERE CORPORATION 251527639 10 1 60000 0 6 5968410 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 30430272 30430272 140129874 74346766 65783108 17744131 3314385 14429746 8659307 7613114 1046193 111689319 DUE FROM SB BROADCASTING 70114 SWAP RECEIVABLE 3182545 CONSTRUCTION IN PROGRESS 5558797 SHORT TERM LOANS - JGB HOLDINGS 388461 9199917 NOTE PAYABLE - RELATED PARTY 58798531 PREPAID LEASE 428736 SECURITY DEPOSITS 3200 USE TAX PAYABLE 5047 DUE TO HEALTH SYSTEM 910834 DUE TO SB AUTO 549 OPERATING LOC PAYABLE - CHARITABLE 8149910 68296807 X PART X, LINE 2: LAND TRUST FOLLOWS THE GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN LAND TRUST'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. LAND TRUST'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 DECEMEBER 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 LAND TRUST TO EVALUATE TAX POSITONS TAKEN BY LAND TRUST AND RECOGNIZE A TAX LIABILITY OR ASSET IF LAND TRUST HAS TAKEN AN UNCERTAIN POSITON THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICES (IRS). LAND TRUST 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. X 1 0 X 0 0 0 0 0 0 0 0 0 WILLIAM V DAY PRESIDENT/SECRETARY 0 727057 0 0 0 54000 0 0 0 26547 0 807604 0 0 JAMES D TURCO CFO 0 508087 0 0 0 0 0 3130 0 28521 0 539738 0 0 PART I, LINE 1A WILLIAM V. DAY, PRESIDENT/SECRETARY RECEIVES A HOUSING AND VEHICLE ALLOWANCE THAT TOTALS $54,000 PER YEAR. THE SUM IS INCLUDED IN HIS GROSS WAGES. JAMES D. TURCO, SENIOR VICE PRESIDENT/CFO RECEIVES A VEHICLE ALLOWANCE FOR $ 3,118 PER YEAR. THE SUM IS INCLUDED IN HIS GROSS WAGES. FORM 990, PART VI, SECTION A, LINE 2 MR. WILLIAM V. DAY AND JAMES D. TURCO PRESIDENT / CFO BUSINESS RELATIONSHIP FORM 990, PART VI, SECTION A, LINE 3 THE MANAGEMENT DELEGATED CONTROL OVER MANAGEMENT DUTIES TO ST. BARNABAS HEALTH SYSTEM, INC. FORM 990, PART VI, SECTION A, LINE 7B THE DECISIONS OF THE GOVERNING BOARD ARE SUBJECT TO THE APPROVAL OF THE BOARD OF ST. BARNABAS HEALTH SYSTEM. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF THE 990 IS PROVIDED TO EVERY BOARD MEMBER VIA US MAIL PRIOR TO THE MAILING DUE DATE. EACH MEMBER IS ASKED TO REVIEW AND NOTATE QUESTIONS AND AREAS OF CLARIFICATIONS NEEDED. ALL MEMBERS ARE ENCOURAGED TO CALL AT 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 RECEIVVED 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'S BOARD MAINTAINS A COMPENSATION COMMITTEE THAT REVIEWS/RECOMMENDS SALARY FOR EACH OFFICER ANNUALLY. THE COMMITTEE ROUTINELY (NOT ANNUALLY) SOLICITS THE ADVICE OF A COMPENSATION CONSULTANT WHEN DETERMINING WAGES. ST. BARNABAS LAND TRUST, INC. DOES NOT EMPLOYEE ANY INDIVIDUALS AND DOES NOT PAY OFFICERS OF THE CORPORATION. FORM 990, PART VI, SECTION C, LINE 19 UPON RECEIVING A REQUEST FOR SUCH DATA, THE INFORMATION IS PROMPTLY 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. FOSNIGHT PERSONAL CARE HOME INC 6005 VALENCIA ROAD GIBSONIA PA 15044 251543389 ASSISTED LIVING FACILITY PA 501(C)(3) 10 ST BARNABAS HEALTH SYSTEM INC 0 HAP SENIOR CARE INC DBA BEAVER 5130 TUSCARAWAS ROAD BEAVER PA 15009 251840419 PERSONAL CARE FACILITY PA 501(C)(3) 10 ST BARNABAS HEALTH SYSTEM INC 0 ST BARNABAS MEDICAL CENTER INC 5830 MERIDIAN ROAD GIBSONIA PA 15044 510511617 FAMILY PRACTICAL MEDICINE PA 501(C)(3) 10 ST BARNABAS HEALTH SYSTEM INC 0 ST BARNABAS CHARITABLE FOUNDATION 5850 MERIDIAN ROAD GIBSONIA PA 15044 251552912 SUPPORT OF TAX EXEMPT ENTITIES PA 501(C)(3) 10 ST BARNABAS HEALTH SYSTEM INC 0 ST BARNABAS CHARITIES INC 5850 MERIDIAN ROAD GIBSONIA PA 15044 510511685 FUNDRAISING PA 501(C)(3) 12B ST BARNABAS HEALTH SYSTEM INC 0 ST BARNABAS CLINICAL SERVICES INC 5827 MERIDIAN ROAD GIBSONIA PA 15044 542153832 MANAGEMENT PA 501(C)(3) 12B ST BARNABAS HEALTH SYSTEM INC 0 ST BARNABAS COMMUNITIES INC 5850 MERIDIAN ROAD GIBSONIA PA 15044 542153831 MANAGEMENT PA 501(C)(3) 12B ST BARNABAS HEALTH SYSTEM INC 0 ST BARNABAS HEALTH SYSTEM INC 5850 MERIDIAN ROAD GIBSONIA PA 15044 251552913 SUPPORTING PA 501(C)(3) 12B ST BARNABAS HEALTH SYSTEM INC 0 ST BARNABAS NURSING HOME INC 5827 MERIDIAN ROAD GIBSONIA PA 15044 510511632 SKILLED CARE FACILITY PA 501(C)(3) 10 ST BARNABAS HEALTH SYSTEM INC 0 THE ARBORS AT ST BARNABAS INC 85 CHARITY PLACE VALENCIA PA 16006 510511616 PERSONAL CARE FACILITY PA 501(C)(3) 10 ST BARNABAS HEALTH SYSTEM INC 0 THE VILLAGE AT ST BARNABAS INC 5830 MERIDIAN ROAD GIBSONIA PA 15044 542153828 RETIREMENT FACILITY PA 501(C)(3) 10 ST BARNABAS HEALTH SYSTEM INC 0 THE WOODLANDS AT ST BARNABAS INC 5850 MERIDIAN ROAD GIBSONIA PA 15044 542153830 RETIREMENT FACILITY PA 501(C)(3) 10 ST BARNABAS HEALTH SYSTEM INC 0 WASHINGTON PLACE AT ST BARNABAS INC 5847 MERIDIAN ROAD GIBSONIA PA 15044 542153829 RETIREMENT PA 501(C)(3) 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 1 0 0 1 1 0 0 0 0 1 1 0 1 1 1 0 0 0 0 ST BARNABAS CLINICAL SERVICES INC J 1797522 LEASE HAP SENIOR CARE INC K 487536 LEASE FORGIVEN ST BARNABAS COMMUNITIES INC M 69024 SERVICE FEE ST BARNABAS HEALTH SYSTEM INC J 42000 LEASE ST BARNABAS HEALTH SYSTEM INC M 630000 SERVICE FEE ST BARNABAS BROADCASTING J 1900 LEASE THE WOODLANDS AT ST BARNABAS INC J 750000 LEASE ST BARNABAS COMMUNITIES INC J 3316988 LEASE DEERE CORPORATION J 60000 LEASE JBG HOLDINGS D 388461 LOAN RECEIVABLE ST BARNABAS BROADCASTING INC D 70114 LOAN RECEIVABLE ST BARNABAS HEALTH SYSTEM INC E 910834 LOAN PAYABLE ST BARNABAS CHARTIABLE FOUNDATION E 11070372 LOAN PAYABLE JGB HOLDINGS A 20252 INTEREST RECEIVED ST BARNABAS HOLDING COMPANY E 549 LOAN PAYABLE SB CHARTERS GROCERY INC J 203942 LEASE THE WOODLANDS AT ST BARNABAS INC E 7321397 LOAN PAYABLE SB CHARTERS GROCERY INC E 45292579 NOTE PAYABLE ST BARNABAS CHARTIABLE FOUNDATION R 10835 INTEREST EXPENSE SB CHARTERS GROCERY INC R 2014092 INTEREST EXPENSE ST BARNABAS BROADCASTING R 36336 INTEREST EXPENSE