2024-11-15T08:43:14-06:00 2023-12-31 843495998 SAMUEL D KRAMER CPA CFP & ASSOC PC 1500 ARDMORE BLVD STE 205 PITTSBURGH PA 15221 990 2023-01-01 251552912 STBARNABAS CHARITABLE FOUNDATION STBA 7244430700 5850 MERIDIAN ROAD GIBSONIA PA 15044 JAMES D TURCO CFO 7244430700 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 5149103 0 X WWW.STBARNABASHEALTHSYSTEM.COM X 1987 PA MANAGE ENDOWMENT FUNDS, CONSIDER & MAKE GRANTS AS APPROVED TO FURTHER THE MISSION OF SUPPORTED ORGANIZATIONS. 2 1 0 0 190 0 501250 807386 0 0 4094150 4341527 0 190 4595400 5149103 1444585 6166945 0 0 0 0 0 0 0 1425868 1904975 2870453 8071920 1724947 -2922817 174170909 185331033 310654 669723 173860255 184661310 MANAGE ENDOWMENT FUNDS, CONSIDER AND MAKE GRANTS AS APPROVED BY THE BOARD TO FURTHER THE MISSION OF SUPPORTED ORGANIZATIONS. 0 0 6166945 6166945 SUPPORT OF THE CHARITABLE PURPOSES OF THE EXEMPT NONPROFIT ENTITIES. N/A N/A 6166945 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 1 20 0 1 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 DTURCO 7244430700 5850 MERIDIAN ROAD GIBSONIA PA 15044 RICHARD ANDRUS TREASURER 1.00 X X 0 0 0 WILLIAM V DAY PRESIDENT/SECRETARY 2.00 38.00 X X 0 727057 26547 JAMES D TURCO OFFICER/CFO 2.00 38.00 X 0 508087 31639 0 1235144 58186 0 0 1 0 SMITH CONSTRUCTION MANAGEMENT LLC 1205 HOOVER STREET PITTSBURGH PA 15204 CONSTRUCTION 983490 FRANK IORIO JR 2029 BROADHILL FARMS ROAD MOON TOWNSHIP PA 15108 RADIO STATION 122846 2 807386 807386 4341527 1372316 2969211 STORAGE FEES 812900 190 190 190 5149103 1372316 190 2969211 6166945 6166945 396541 396541 1500000 1500000 1696 1696 BANK FEES 6738 6738 8071920 6166945 1904975 0 3951780 897304 424 142472174 141395386 27746955 43037919 174170909 185331033 0 454970 305394 0 5260 214753 310654 669723 X 173860255 184661310 173860255 184661310 174170909 185331033 -2922817 13723873 0 X X 0 1 X 1 0 X X 9 ST BARNABAS NURSING HOME INC 510511632 10 1 2639461 0 THE ARBORS AT ST BARNABAS INC 510511616 10 1 1554324 0 THE VILLAGE AT ST BARNABAS INC 542153828 10 1 28068 0 THE WOODLANDS AT ST BARNABAS INC 542153830 10 1 32055 0 HAP SENIOR CARE INC 251840419 10 1 407904 0 ST BARNABAS CLINICAL SERVICES INC 542153832 10 1 411848 0 ST BARNABAS CHARITIES INC 510511685 10 1 33334 0 ST BARNABAS MEDICAL CENTER INC 510511617 10 1 855000 0 WASHINGTON PLACE AT ST BARNABAS 542153829 10 1 75753 0 9 6037747 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 SHORT-TERM LOAN-LAND TRUST 8149910 SHORT-TERM LOAN-SB CHARITIES 1117663 SHORT-TERM LOAN-HEALTH SYSTEM 791250 SHORT-TERM LOAN - NH 39341 NOTE RECEIVABLE-LAND TRUST-TREES MA 2593448 NOTE RECEIVABLE-SB CHARTERS 1422211 NOTE RECEIVABLE-WOODLANDS-CONLEY 903076 NOTE RECEIVABLE WO-SUNCREST/DEERE S 1710957 NOTES RECEIVABLE - WO II INFRASTRUCTURE 7321397 NOTES RECEIVABLE-SB BROADCASTING 891913 NOTES RECEIVABLE - MC- WINDLE CRT 608581 SHORT-TERM LOAN - JGB HOLDINGS 1640091 SHORT-TERM LOAN - DEERE 179763 NOTE RECEIVABLE-LT-5000 TUSCARAWAS 1085745 NOTE RECEIVABLE-MBI FLOORING 670645 NOTES REC-SBB-BUTLER RADIO 1275237 NOTES REC.-LT WBVP/WMBA LAND TOWER 716683 NOTES RECEIVABLE - LT BUTLER RADIO 600180 NOTES RECEIVABLE-TUSCA BEER & WINE 292579 NOTES RECEIVABLE - E ROCHESTER IMPR 6990037 NOTE REC - SB CHARTERS (JGB STOCK) 1565675 NOTE RECEIVABLE HOLD CO-HOMETOWN 380106 DUE FROM ST. BARNABAS CHARITIES 121095 DUE FROM ST. BARNABAS BROADCASTING 409022 DUE FROM SBHS INSURANCE ACCT. 225000 NOTE REC - DUE FROM WAYNE CONLEY 759000 NOTE RECEIVABLE - LAND TRUST (WTR D 243755 NOTE RECEIVABLE - LAND TRUST (SINGL 274099 A/R OPERATING LOC - SB AUTO 59460 43037919 INTERCOMPANY PAYABLES 2375 GRANTS PAYABLE 212378 214753 X PART X, LINE 2: CHARITABLE FOUNDATION 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. CHARITABLE FOUNDATION 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 CHARITABLE FOUNDATION'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 THERE AFTER 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 CHARITABLE FOUNDATION TO EVALUATE TAX POSITONS TAKEN BY THE CHARITABLE FOUNDATION AND RECOGNIZE A TAX LIABILITY OR ASSET IF CHARITABLE FOUNDATION HAS TAKEN AN UNCERTAIN POSITON THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICES (IRS). CHARITABLE FOUNDATION 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 BARABAS NURSING HOME INC 5827 MERIDIAN ROAD GIBSONIA PA 15044 510511632 3 2639461 0 OPERATION & CAPITAL THE WOODLANDS AT ST BARNABAS INC 5850 MERIDIAN ROAD GIBSONIA PA 15044 542153830 3 32055 0 OPERATION & CAPITAL THE ARBORS AT ST BARNABAS INC 85 CHARITY PLACE GIBSONIA PA 16006 510511616 3 1554324 0 OPERATION & CAPITAL THE VILLAGE AT ST BARNABAS INC 5850 MERIDIAN ROAD GIBSONIA PA 15044 542153828 3 28069 0 OPERATION & CAPITAL HAP SENIOR CARE INC DBA BEAVER 5130 TUSCARAWAS ROAD BEAVER PA 15009 251840419 3 407904 0 OPERATION & CAPITAL ST BARNABAS CHARITIES INC 5850 MERIDIAN ROAD GIBSONIA PA 15044 510511685 3 33334 0 OPERATION & CAPITAL ST BARNABAS CLINICAL SERVICES INC 5850 MERIDIAN ROAD GIBSONIA PA 15044 542153832 3 411848 0 OPERATION & CAPITAL ST BARNABAS MEDICAL CENTER 5830 MERIDIAN ROAD GIBSONIA PA 15044 510511617 3 855000 0 OPERATION & CAPITAL WASHINGTON PLACE AT ST BARNABAS 5847 MERIDIAN ROAD GIBSONIA PA 15044 542153829 3 75753 0 OPERATION & CAPITAL X 1 0 0 0 0 0 0 0 0 0 0 WILLIAM V DAY PRESIDENT/SECRETARY 0 727057 0 0 0 0 0 0 0 26547 0 753604 0 0 JAMES D TURCO OFFICER/CFO 0 508087 0 0 0 0 0 3118 0 28521 0 539726 0 0 PART I, LINE 1A WILLIAM V. DAY, PRESIDENT/SECRETARY RECEIVES A HOUSING AND VEHICLE ALLOWANCE THAT TOTALS $ 60,255 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 AMOUNT IS INCLUDED IN HIS GROSS WAGES. COOKSON PEIRCE INVESTMENT ADVISOR 310669 INVESTMENT FEES 0 FORT PITT CAPITAL INVESTMENT ADVISOR 85246 INVESTMENT FEES 0 FORM 990, PART VI, SECTION A, LINE 3 MANAGEMENT SERVICES PROVIDED BY AFFILIATE. FORM 990, PART VI, SECTION A, LINE 7B ST. BARNABAS CHARITIES HOLDS RESERVE POWERS OVER THE ELECTION AND APPROVAL OF ALL BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B RESERVED POWERS: THE BOARD OF TRUSTEES OF ST. BARNABAS CHARITIES INC., 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 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 11B ST. BARNABAS CHARITABLE FOUNDATION, 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 ANUALLY. 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 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 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 N/A 0 THE ARBORS AT ST BARNABAS INC 85 CHARITY PLACE GIBSONIA 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 10 ST BARNABAS HEALTH SYSTEM INC 0 THE VILLAGE AT ST BARNABAS INC 5850 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 5827 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 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 WASHINGTON PLACE AT ST BARNABAS 5847 MERIDIAN ROAD GIBSONIA PA 15044 542153829 RETIREMENT HOUSING PA 501(C)(3) LINE 10 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 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 FOSNIGHT PERSONAL CARE HOME INC 6005 VALENCIA ROAD GIBSONIA PA 15044 251543389 ASSISTED LIVING PA 501(C)(3) LINE 10 ST BARNABAS HEALTH SYSTEM INC 0 HAP SENIOR CARE INC DBA BEAVER 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 1 1 1 1 1 0 0 0 0 0 0 0 1 0 1 0 0 0 1 THE VILLAGE AT ST BARNABAS INC C 600000 CONTRIBUTIONS ST BARNABAS CHARITIES INC B 33334 GRANT ST BARNABAS NURSING HOME INC B 2639461 GRANT THE ARBORS AT ST BARNABAS INC B 1554324 GRANT THE WOODLANDS AT ST BARNABAS INC B 32055 GRANT THE VILLAGE AT ST BARNABAS INC B 28069 GRANT HAP SENIOR CARE INC DBA BEAVER M B 407904 GRANT ST BARNABAS CLINICAL SERVICES B 411848 GRANT ST BARNABAS MEDICAL CENTER INC B 855000 GRANT ST BARNABAS HEALTH SYSTEM M 1500000 SERVICE FEE ST BARNABAS CHARITIES INC A 52663 INTEREST INCOME ST BARNABAS BROADCASTING INC A 10505 INTEREST INCOME DEERE CORP A 9763 INTEREST INCOME JGB HOLDINGS INC A 51096 INTEREST INCOME ST BARNABAS HEALTH SYSTEM INC A 41250 INTEREST INCOME THE WOODLANDS AT ST BARNABAS INC C 100000 CONTRIBUTIONS ST BARNABAS CHARITIES INC E 1238758 INTERCOMPANY RECEIVABLE ST BARNABAS BROADCASTING INC E 2576172 INTERCOMPANY RECEIVABLE ST BARNABAS HEALTH SYSTEM INC E 1016250 INTERCOMPANY RECEIVABLE ST BARNABAS LAND TRUST INC E 28938479 INTERCOMPANY RECEIVABLE ST BARNABAS NURSING HOME INC E 39341 INTERCOMPANY RECEIVABLE ST BARNABAS MEDICAL CENTER INC E 608581 INTERCOMPANY RECEIVABLE JGB HOLDINGS INC E 1640091 INTERCOMPANY RECEIVABLE DEERE CORP E 2793796 INTERCOMPANY RECEIVABLE S B CHARTERS GROCERY INC E 2987887 INTERCOMPANY RECEIVABLE ST BARNABAS HOLDING COMPANY INC E 439566 INTERCOMPANY RECEIVABLE ST BARNABAS LAND TRUST INC A 374328 INTEREST INCOME ST BARNABAS NURSING HOME INC D 212378 INTERCOMPANY PAYABLE ST BARNABAS CHARITIES INC D 2375 INTERCOMPANY PAYABLE WASHINGTON PLACE AT ST BARNABAS B 75753 GRANT