2025-11-14T12:19:36-06:00 2024-12-31 843495998 SAMUEL D KRAMER CPA CFP & ASSOC PC 1500 ARDMORE BLVD STE 205 PITTSBURGH PA 15221 990 2024-01-01 250965498 ST BARNABAS LAND TRUST INC STBA 7246879355 5850 MERIDIAN ROAD GIBSONIA PA 15044 JAMES D TURCO CFO 7246879355 2025-11-14 1 1 SAMUEL D KRAMER P00177856 4123512150 2024 2025-03-06 01:10:19Z JAMES D TURCO 5850 MERIDIAN ROAD GIBSONIA PA 15044 7420075 0 X WWW.STBARNABASHEALTHSYSTEM.COM X ST. BARNABAS LAND TRUST, INC 2005 PA OWNERSHIP OF BUILDINGS AND LAND ASSOCIATED WITH NON-PROFIT AFFILIATES 2 1 0 0 0 0 0 0 5711755 7036235 36131 383840 -1290839 0 4457047 7420075 0 0 0 0 2206 6524 0 0 0 12246912 13716961 12249118 13723485 -7792071 -6303410 121637748 117806254 113561848 116033764 8075900 1772490 OWNERSHIP OF BUILDINGS AND LAND ASSOCIATED WITH NON-PROFIT AFFILIATES 0 0 7937712 7036235 OWNERSHIP OF BUILDINGS AND LAND ASSOCIATED WITH NON-PROFIT AFFILIATES. 7937712 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 13 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 2 1 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 WILLIAM V DAY PRESIDENT/SECRETARY 2.00 38.00 X X 0 776433 22417 THOMAS M SCHMIDT TREASURER 1.00 0.00 X X 0 0 0 JAMES D TURCO CFO 2.00 38.00 X 0 519744 25014 0 1296177 47431 0 0 1 0 IRELAND CONTRACTING LLC 1310 WILLIAM FLINN HIGHWAY GLENSHAW PA 15116 CONSTRUCTION 213300 1 RENTAL INCOME TAX EXEM 623000 7036235 7036235 7036235 383840 383840 7420075 7036235 0 383840 3524 3524 3000 3000 51466 51466 3762 3762 1740 1740 600 600 1744641 1744641 3725 3725 4459574 4459574 702768 702768 5227112 5227112 244819 244819 SECURITY SUB-CONTRACTED 1020000 1020000 SUB CONTRACTED LABOR 243942 243942 RENT FORGIVENESS EXPENS 9000 9000 DUES & SUBSCRIPTIONS 3312 3312 500 500 13723485 7937712 5785773 0 75047 627925 507851 42832 152939 3460 878 119322 26663 199366974 90501377 111689319 108865597 9199917 8132252 121637748 117806254 195032 174849 5400 9450 45064609 90000000 68296807 25849465 113561848 116033764 X 8075900 1772490 8075900 1772490 121637748 117806254 -6303410 0 X X 0 1 X 1 0 X X 6 ST BARNABAS CLINICAL SERVICES INC 542153832 10 1 0 0 ST BARNABAS COMMUNITIES INC 542153831 10 1 0 0 THE WOODLANDS AT ST NARNABAS INC 542153830 10 1 0 0 ST BARNABAS BROADCASTING INC 853603987 10 1 0 0 ST BARNABAS HEALTH SYSTEMS INC 251552913 10 1 0 0 DEERE CORPORATION 251527639 10 1 0 0 6 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 30430272 30430272 73677949 39541332 34136617 86571304 43219550 43351754 8687449 7740495 946954 108865597 DUE FROM SB BROADCASTING 51209 SWAP RECEIVABLE 3537352 CONSTRUCTION IN PROGRESS 4130221 A/R SHORT TERM LOANS - JGB HOLDINGS 410373 A/R OTHER - INTERCOMPANY RECEIVABLE 181 DUE FROM SB CHARTER 2916 8132252 NOTE PAYABLE - RELATED PARTY 14354877 PREPAID LEASE 428736 DUE TO HEALTH SYSTEM 1165351 DUE TO SB AUTO 1269 OPERATING LOC PAYABLE - CHARITABLE 9859817 SECURITY DEPOSIT - RENTALS 2250 TAXES PAYABLE - USE TAX 333 DUE TO CHARITIES 52 DUE TO JGB HOLDINGS 14400 DUE TO SB CHARITABLE FOUNDATION 1529 DUE TO WOODLANDS 20851 25849465 X PART X, LINE 2: GAAP REQUIRES THE HEALTH SYSTEM TO EVALUATE TAX POSITIONS TAKEN BY THE HEALTH SYSTEM AND RECOGNIZE A TAX LIABILITY OR ASSET IF THE HEALTH SYSTEM HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS). THE HEALTH SYSTEM HAS CONCLUDED THAT AS OF DECEMBER 31, 2024 AND 2023, 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 THE 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, 2024 AND 2023, 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 1 X X X 0 0 0 0 0 0 0 0 0 WILLIAM V DAY PRESIDENT/SECRETARY 0 776433 0 0 0 0 0 0 0 22417 0 798850 0 0 JAMES D TURCO CFO 0 519744 0 0 0 0 0 2597 0 22417 0 544758 0 0 PART I, LINE 1A WILLIAM V. DAY, PRESIDENT/SECRETARY RECEIVES A HOUSING AND VEHICLE ALLOWANCE THAT TOTALS $ 62,879 PER YEAR. THE SUM IS INCLUDED IN HIS GROSS WAGES. JAMES D. TURCO, SENIOR VICE PRESIDENT/CFO RECEIVES A VEHICLE ALLOWANCE FOR $ 4,702 PER YEAR. THE SUM IS INCLUDED IN HIS GROSS WAGES. 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 RESERVED POWERS: THE BOARD OF TRUSTEES OF ST. BARNABAS HEALTH SYSTEM, INC. SHALL HOLD AND EXERCISE THE FOLLOWING POWERS OVER THE CORPORATION: (A) TO ELECT AND REMOVE, WITH OR WITHOUT CAUSE, ANY AND ALL DIRECTORS OF THE CORPORATION; (B) TO ELECT AND REMOVE, WITH OR WITHOUT CAUSE, ANY AND ALL OFFICERS OF THE CORPORATION; (C) TO APPROVE ANNUAL CAPITAL AND OPERATING BUDGETS OF THE CORPORATION AND ALL AMENDMENTS THERETO; AND (D) TO APPROVE ALL AMENDMENTS TO THE ARTICLES OF INCORPORATION AND BYLAWS OF THE CORPORATION AND TO APPROVE ANY OTHER ACTION WHICH IS OUTSIDE THE ORDINARY COURSE OF THE CORPORATION'S OPERATIONS AND AFFAIRS AND SUCH MATTERS AS WOULD BY LAW BE REQUIRED TO BE SUBMITTED TO CORPORATE MEMBERS OF THE CORPORATION IF IT WERE A MEMBERSHIP CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B ST. BARNABAS LAND TRUST INC. HAS A CPA FIRM PREPARE ITS FORM 990. THE RETURN IS COMPLETED IN DRAFT FORM AND REVIEWED BY MANAGEMENT OF THE ORGANIZATION. THE FORM 990 IS THEN PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW BEFORE IT IS FILED. 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 CLARIFICATION 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'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 THE ORGANIZATION MAKES ITS FORM 990 AND FORM 1023 AVAILABLE TO THE PUBLIC UPON REQUEST. 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 FOUNDATIONINC 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 FACILITY 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 CHARITABLE REMAINDER TRUST (1) FUTURE INTEREST DISTRIBUTION PA ST BARNABAS CHARITIES INC T 0 CHARITABLE REMAINDER TRUST (2) FUTURE INTEREST DISTRIBUTION PA ST BARNABAS CHARITIES INC T 0 CHARITABLE REMAINDER TRUST (3) FUTURE INTEREST DISTRIBUTION PA ST BARNABAS CHARITIES INC T 0 CHARITABLE REMAINDER TRUST (4) FUTURE INTEREST DISTRIBUTION PA ST BARNABAS CHARITIES INC T 0 CHARITABLE REMAINDER TRUST (5) FUTURE INTEREST DISTRIBUTION PA ST BARNABAS CHARITIES INC T 0 CHARITABLE REMAINDER TRUST (6) FUTURE INTEREST DISTRIBUTION PA ST BARNABAS CHARITIES INC T 0 1 0 0 1 1 0 0 0 0 1 0 0 1 0 1 0 0 1 0 JGB HOLDINGS LLC D 410373 LOAN RECEIVABLE ST BARNABAS BROADCASTING INC D 51209 LOAN RECEIVABLE SB CHARTERS GROCERY INC D 2916 LOAN RECEIVABLE ST BARNABAS HEALTH SYSTEM INC D 181 LOAN RECEIVABLE ST BARNABAS CHARITIES INC E 52 LOAN PAYABLE ST BARNABAS HEALTH SYSTEM INC E 1165351 LOAN PAYABLE JGB HOLDINGS LLC E 14400 LOAN PAYABLE ST BARNABAS HOLDING COMPANY E 1269 LOAN PAYABLE ST BARNABAS CHARITABLE FOUNDATION INC E 12543503 LOAN PAYABLE THE WOODLANDS AT ST BARNABAS INC E 7832392 LOAN PAYABLE ST BARNABAS CLINICAL SERVICES INC J 1839734 FMV RENT ST BARNABAS COMMUNITIES INC J 3837873 FMV RENT ST BARNABAS HEALTH SYSTEM INC J 66000 FMV RENT ST BARNABAS BROADCASTING INC J 69600 FMV RENT DEERE CORPORATION J 192000 FMV RENT THE WOODLANDS AT ST BARNABAS INC J 180000 FMV RENT ST BARNABAS CHARITABLE FOUNDATION INC R 878363 INTEREST EXPENSE ST BARNABAS BROADCASTING INC R 17802 INTEREST EXPENSE ST BARNABAS HEALTH SYSTEM INC M 630000 FMV SERVICES RENDERED ST BARNABAS COMMUNITIES INC M 72768 FMV SERVICES RENDERED ST BARNABAS HEALTH SYSTEM INC O 544758 WAGES PAID ST BARNABAS HEALTH SYSTEM INC O 798849 WAGES PAID JGB HOLDINGS LLC A 21912 INTEREST INCOME