2024-10-03T14:17:57-05:00 2023-12-31 843495998 SAMUEL D KRAMER CPA CFP & ASSOC PC 1500 ARDMORE BLVD STE 205 PITTSBURGH PA 15221 990 2023-01-01 542153828 THE VILLAGE AT ST BARNABAS INC VILL 7244430700 5850 MERIDIAN ROAD GIBSONIA PA 15044 JAMES D TURCO CFO CFO 7244430700 2024-10-03 1 1 SAMUEL D KRAMER P00177856 4123512150 2023 2024-10-15 13:58:12Z DOUGLAS W DAY 5850 MERIDIAN ROAD GIBSONIA PA 15044 7717996 0 X WWW.STBARNABASHEALTHSYSTEM.COM X 2005 PA THE OPERATION OF 252 APARTMENTS RECOGNIZED AS A CONTINUING CARE RETIREMENT COMMUNITY FOR THE AGED. 4 3 83 0 0 0 61653 28069 7436983 7290346 27057 19177 329971 380404 7855664 7717996 500000 600000 0 0 2147730 2302517 0 0 0 5046288 6141866 7694018 9044383 161646 -1326387 12390890 11085647 2536712 2557884 9854178 8527763 THE OPERATION OF 252 APARTMENTS RECOGNIZED AS A CONTINUING CARE RETIREMENT COMMUNITY FOR THE AGED. 0 0 7422027 600000 7685143 OPERATIONAL COST OF THE RETIREMENT COMMUNITY 7422027 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 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 23 0 1 83 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 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 JOHN CARPENTER CHAIRMAN 1.00 X X 0 0 0 DOUGLAS W DAY PRESIDENT 2.00 38.00 X X 0 494382 31498 RICHARD KAMINSKY TREASURER 1.00 X X 0 0 0 JAMES D TURCO CFO 2.00 38.00 X X 0 508087 31651 CHARLES K BENS JR SECRETARY 1.00 X X 0 0 0 0 1002469 63149 0 0 1 0 TIMOTHY K BAUMGARTEL TECK CONTRACTING 3943 AULD AVENUE ALLISON PARK PA 15101 CONTRACTOR 214242 1 28069 28069 RESIDENT SERVICES 623000 7290346 7290346 7290346 4784 4784 380404 0 380404 380404 380404 14393 0 14393 14393 14393 7717996 7685143 0 4784 600000 600000 1911696 1869771 41925 53279 51862 1417 200447 189037 11410 137095 134085 3010 301 301 4687 4687 16281 16281 33508 33508 110773 63659 47114 1882936 1882936 1088423 1088423 10571 10571 BAD DEBT EXPENSE 1110000 1110000 RESIDENT CARE/SERVICES 379527 379527 BUILDING MAINTENANCE 370835 370835 UTILITIES 364712 364712 769312 427180 342132 9044383 7422027 1622356 0 3845880 2573890 135725 1088424 1307194 96006 85601 506629 436727 19118043 13118785 6580333 5999258 273618 547252 12390890 11085647 67366 158049 369422 346598 2099924 2053237 2536712 2557884 X 9854178 8527763 9854178 8527763 12390890 11085647 -1326387 -28 0 X X 0 1 X 1 0 X 56498 81376 35952 61653 28069 263548 8456388 8424048 7428699 7436983 7432019 39178137 8512886 8505424 7464651 7498636 7460088 39441685 0 0 0 39441685 3328 2782 1700 2856 4784 15450 3328 2782 1700 2856 4784 15450 8516214 8508206 7466351 7501492 7464872 39457135 0.99960 0.99970 0.00040 0.00030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13451253 8620790 4830463 5666790 4497995 1168795 5999258 REFUNDABLE APPLICATION FEE 43000 INTERCOMPANY PAYABLES 99960 BAKING SALES TAX PAYABLE 198 SB CHARTERS SALES TAX PAYABLE 107 RESTAURANT SALES TAX PAYABLE 3781 UNCLAIMED PROPERTY TAX PAYABLE 37 DRINK TAX-ALLEGHENY CNTY 173 ENTRANCE FEE PAYABLE-ZOLLWEG 2947 RESIDENT REFUNDS 1393 SECURITY DEPOSITS 748045 FUNDED SEC.DEP.- NONACCRUING INT. 31164 FUNDED SECURITY DEPOSITS 1097692 FUNDED SEC DEPOSIT - INTEREST 10825 DUE TO ST BARNABAS HEALTH SYSTEM 3750 DUE TO ST BARNABAS CHARITIES 315 REFUNDABLE PET SEC. DEP. 3000 PENSION DUE TO SBHS 3372 DUE TO DEERE CORP 759 DUE TO SB AUTO 2691 GRATUITY PAYABLE 28 2053237 X PART X, LINE 2: THE VILLAGE 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 VILLAGE 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 VILLAGES'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 13, 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 VILLAGE TO EVALUATE TAX POSITONS TAKEN BY THE VILLAGE AND RECOGNIZE A TAX LIABILITY OR ASSET IF THE VILLAGE HAS TAKEN AN UNCERTAIN POSITON THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICES (IRS). THE VILLAGE 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 ST BARNABAS CHARITABLE FOUNDATION 5850 MERIDIAN ROAD GIBSONIA PA 15044 251552912 600000 0 FMV SUPPORT X 1 0 0 0 0 0 0 0 0 0 0 JAMES D TURCO CFO 0 508087 0 0 0 0 0 3130 0 28521 0 539738 0 0 DOUGLAS W DAY PRESIDENT 0 494382 0 0 0 0 0 0 0 31498 0 525880 0 0 PART I, LINE 1A JAMES D. TURCO, CFO RECEIVES AN ANNUAL VEHICLE ALLOWANCE FOR $ 3,118. THE AMOUNT IS INCLUDED IN HIS GROSS WAGES. DOUGLAS DAY, CEO RECEIVES A VEHICLE ALLOWANCE FOR $ 4,465 AND A HOUSING ALLOWANCE OF $ 39,000 PER YEAR. THE AMOUNTS ARE INCLUDED IN HIS GROSS WAGES. FORM 990, PART VI, SECTION A, LINE 3 MANAGEMENT SERVICES PROVIDED BY AFFILIATE. FORM 990, PART VI, SECTION A, LINE 7B THE DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO RESERVE POWERS OF ST. BARNABAS COMMUNITIES, INC. 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 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 WASHINGTON PLACE 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 HOME 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 1 1 1 1 0 1 0 0 0 0 ST BARNABAS COMMUNITIES INC M 535176 SERVICE FEE ST BARNABAS HEALTH SYSTEM INC M 1347760 SERVICE FEE ST BARNABAS LAND TRUST K 112448 LEASE ST BARNABAS CHARITABLE FOUNDATION C 28069 GRANT ST BARNABAS CHARITABLE FOUNDATION B 600000 CONTRIBUTIONS THE ARBORS AT ST BARNABAS INC E 10010 LOAN RECEIVABLE ST BARNABAS MEDICAL CENTER E 921 LOAN RECEIVABLE THE WOODLANDS AT ST BARNABAS INC E 146520 LOAN RECEIVABLE THE WASHINGTON PLACE AT ST BARNABAS INC E 1991 LOAN RECEIVABLE ST BARNABAS HEALTH SYSTEM INC D 7122 LOAN PAYABLE ST BARNABAS CHARITIES INC D 315 LOAN PAYABLE ST BARNABAS COMMUNITIES INC E 2 LOAN RECEIVABLE ST BARNABAS LAND TRUST E 428736 LOAN RECEIVABLE ST BARNABAS NURSING HOME INC E 60819 LOAN RECEIVABLE ST BARNABAS CLINICAL SERVICES E 350 LOAN RECEIVABLE