2025-11-14T15:50:38-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 20 STANWIX STREET PITTSBURGH PA 15222 990 2024-01-01 250974327 REFORMED PRESBYTERIAN WOMAN'S ASSOCIATION REFO 4123214139 2344 PERRYSVILLE AVE PITTSBURGH PA 15214 CARA TODHUNTER EXECUTIVE DIRECTOR 4123214139 2025-11-14 1 1 KELLY A BROCIOUS P01254262 4126976400 2025-11-10 2024 2025-03-06 01:10:19Z CARA TODHUNTER 2344 PERRYSVILLE AVE PITTSBURGH PA 15214 8298112 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 12 163 84 0 0 961978 525358 7442406 7335544 68517 136839 266717 300371 8739618 8298112 0 0 0 0 4567534 4928615 0 0 0 3890174 3499468 8457708 8428083 281910 -129971 6424977 6223018 3873743 3789896 2551234 2433122 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 7763649 7577229 PROVISION OF SERVICES FOR NURSING CARE, PERSONAL CARE, AND INDEPENDENT LIVING. IN 2024 THE RPWA RENDERED $231,589 IN BENEVOLENT CARE AND EXCEEDS THE TOTAL REIMBURSEMENT RECEIVED BY $1,382,490 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. 7763649 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 1 0 0 1 59 0 163 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 36682 0 2507 JESSICA KLINE FINANCE DIRECTOR 37.00 3.00 X 94317 0 0 GERALD ALTIERI NURSE 40.00 X 138945 0 8513 TIFFANY SPINA DIRECTOR OF NURSING 40.00 X 134437 0 8454 MARCEL TANSMORE NURSE 40.00 X 163284 0 0 ROBERT KUHN NURSE 40.00 X 107742 0 0 675407 0 19474 4 0 1 0 PREMIER THERAPY LLC 110 CENTRAL SQUARE DRIVE BEAVER FALLS PA 15010 THERAPY SERVICES - PHYSICAL, OCCUPATIONA 449715 CLIPBOARD 77 VAN NESS AVENUE SUITE 1728 SAN FRANCISCO CA 94102 TEMPORARY STAFFING SERVICES 288879 US FOOD SERVICES 1114 GARDEN ST GREENSBURG PA 15601 FOOD SERVICES 284048 BAPTIST MANAGEMENT SERVICES 489 CASTLE SHANNON BLVD PITTSBURGH PA 15234 MANAGEMENT SERVICES 274204 PARAMOUNT CONTRACT SERVICES LLC 1000 CALIFORNIA AVE SUITE 106 PITTSBURGH PA 15212 CONSTRUCTION SERVICES 267833 11 114707 410651 525358 NURSING CARE 623000 6382554 6382554 PERSONAL CARE 623000 952990 952990 7335544 46956 46956 58686 0 58686 58686 58686 89883 0 89883 89883 89883 SHARE OF RPCNA FUNDS 623000 110000 110000 MISCELLANEOUS INCOME 623000 103676 103676 TRUST FUND INCOME 623000 28009 28009 241685 8298112 7577229 0 195525 133506 133506 4218089 3929945 288144 253153 253153 323867 293960 29907 8522 8522 43992 43992 24331 24331 734506 625777 108729 13738 13738 17061 17061 121826 121826 292600 292600 8923 8923 118026 118026 262802 262802 161905 161905 AGENCY NURSING 393464 393464 DIETARY 374832 374832 BAD DEBTS 320314 320314 MEDICAL SUPPLIES 320111 320111 282515 268950 13565 8428083 7763649 664434 0 156850 235865 1394690 1624076 41899 30262 10367116 7242969 2920044 3124147 686571 230537 1224923 978131 6424977 6223018 953133 939348 9492 4145 2764492 2683618 146626 162785 3873743 3789896 X 1260660 1555755 1290574 877367 2551234 2433122 6424977 6223018 X -129971 -33719 45578 X X 0 1 X 1 0 X 1644260 681501 490639 961978 525358 4303736 5247451 5905538 6450837 7442406 7335544 32381776 6891711 6587039 6941476 8404384 7860902 36685512 0 0 0 36685512 121916 95246 77940 73897 105642 474641 121916 95246 77940 73897 105642 474641 180363 278895 204278 227051 241685 1132272 7193990 6961180 7223694 8705332 8208229 38292425 0.95800 0.95760 0.01240 0.01350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 162564 162564 8489823 5967921 2521902 1684961 1275048 409913 29768 29768 3124147 BENEFICIAL INTEREST IN MARY MCGAW PERPETUAL TRUST 678236 STATUTORY MINIMUM LIQUID RESERVE 57771 ASSETS WHOSE USE IS LIMITED 242124 978131 CCRC ENTRANCE FEE OBLIGATION 20650 REFUNDABLE ADVANCES 28839 ESTIMATED THIRD-PARTY PAYOR SETTLEMENTS 112196 TENANT DEPOSITS 1100 162785 X 7773054 -47406 -47406 7820460 477652 477652 8298112 8083438 0 8083438 344645 344645 8428083 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, 2021, AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT MANAGEMENT FEES 24,331. RESTRICTED CONTRIBUTIONS 133,007. BAD DEBT 320,314. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT MANAGEMENT FEES 24,331. BAD DEBT 320,314. X 0 0 0 0 0 0 0 0 0 MARCEL TANSMORE NURSE 163284 0 0 0 0 0 0 0 0 0 163284 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 XI, LINE 9: INVESTMENT GAIN 9,190. VALUATION GAIN ON MCGAW TRUST 36,388. 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 97934 COST