2024-10-29T14:28:59-05:00 2023-12-31 843495998 SAMUEL D KRAMER CPA CFP & ASSOC PC 1500 ARDMORE BLVD STE 205 PITTSBURGH PA 15221 990 2023-01-01 542153832 STBARNABAS CLINICAL SERVICES INC STBA 7244430700 5827 MERIDIAN ROAD GIBSONIA PA 15044 JAMES D TURCO CFO CFO 7244430700 2024-10-29 1 SAMUEL D KRAMER P00177856 4123512150 2023 2024-10-15 13:58:12Z KAREN TABACCHI 5850 MERIDIAN ROAD GIBSONIA PA 15044 1699927 0 X WWW.STBARNABASHEALTHSYSTEM.COM X 2005 PA SUPPORT SERVICES TO AFFILIATED NON-PROFIT ORGANIZATIONS 3 2 9 0 0 0 0 411848 1175973 1288079 0 0 0 0 1175973 1699927 0 0 0 0 878600 1221927 0 0 0 372972 554760 1251572 1776687 -75599 -76760 2341563 2374779 184392 294368 2157171 2080411 SUPPORT SERVICES TO AFFILIATED NON-PROFIT ORGANIZATIONS 0 0 508822 1288079 SUPPORT SERVICES TO AFFILIATED NON-PROFIT ORGANIZATIONS 508822 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 0 0 0 1 0 0 1 9 1 0 0 0 0 0 0 0 0 0 0 X 3 2 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 KAREN TABACCHI PRESIDENT/SECRETARY 2.00 38.00 X X 508073 0 25879 KATHLEEN FINN CHAIRPERSON 1.00 0.00 X 0 0 0 JV CONRAD OFFICER 1.00 0.00 X X 0 0 0 JAMES D TURCO CFO 2.00 38.00 X 0 508087 31651 MICHELLE JENKINS HIGHLY COMPENSATED EMPLOYEE 40.00 0.00 X 157781 0 21540 JEREMIAH WIMER HIGHLY COMPENSATED EMPLOYEE 40.00 0.00 X 117459 0 1175 783313 508087 80245 3 0 1 0 0 411848 411848 SERVICE FEE REVENUE 623000 1288079 1288079 1288079 1699927 1288079 0 0 1086104 1086104 30512 30512 44937 28553 16384 60374 60374 2799 2799 3016 3016 22969 22969 12000 12000 3365 3365 351371 351371 3898 3898 860 860 DEBT FORGIVENESS 125000 125000 BANK FEES 12742 12742 SUB CONTRACTED LABOR 6939 6939 EQUIPMENT REPAIR 6161 6161 3640 3640 1776687 508822 1267865 0 7547 37312 50577 214010 403 456 141847 117954 27790 23893 2027285 0 227961 2099108 2341563 2374779 34388 1562 131293 150004 161513 184392 294368 X 2157171 2080411 2157171 2080411 2341563 2374779 -76760 0 X X 0 1 X 1 0 X X X 6 ST BARNABAS NURSING HOME INC 510511632 10 1 0 0 ST BARNABAS MEDICAL CENTER INC 510511617 10 1 0 0 THE ARBORS AT ST BARNABAS INC 510511616 10 1 0 0 FOSNIGHT PERSONAL CARE HOME INC 251543389 10 1 0 0 HAP SENIOR CARE INC 251840419 10 1 0 0 THE WASHINGTON PLACE AT ST BARANAB 542153829 10 1 0 0 6 0 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 141847 117954 23893 23893 UNEMPLOYMENT COLLATERAL 500 DUE FROM MEDICAL CENTER 71323 DUE FROM BEAVER MEADOWS 2027285 2099108 INTERCOMPANY PAYABLES 93985 USE TAX PAYABLE 18 PENSION DUE TO SBHS 19688 ACCRUED PAYROLL 43537 DUE TO ARBORS 263 DUE TO HEALTH SYSTEM 2759 DUE TO NURSING HOME 913 DUE TO RETIREMENT VILLAGE 350 161513 X PART X, LINE 2: CLINICAL SERVICES 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 CLINICAL SERVICES 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 CLINICAL SERVICE'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, 2020, 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 CLINICAL SERVICES TO EVALUATE TAX POSITONS TAKEN BY CLINICAL SERVICES AND RECOGNIZE A TAX LIABILITY OR ASSET IF CLINICAL SERVICES HAS TAKEN AN UNCERTAIN POSITON THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICES (IRS). CLINICAL SERVICES 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 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 KAREN TABACCHI PRESIDENT/SECRETARY 508073 0 0 0 0 0 3086 0 22793 0 533952 0 0 0 MICHELLE JENKINS HIGHLY COMPENSATED EMPLOYEE 157781 0 0 0 0 0 1659 0 19881 0 179321 0 0 0 JEREMIAH WIMER HIGHLY COMPENSATED EMPLOYEE 117459 0 0 0 0 0 1175 0 0 0 118634 0 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 PER YEAR. KAREN TABACCHI, PRESIDENT/SECRETARY RECEIVES AN ANNUAL VEHICLE ALLOWANCE FOR $ 2,361. THE AMOUNT IS INCLUDED IN HER GROSS WAGES. FORM 990, PART VI, SECTION A, LINE 3 MANAGEMENT SERVICES PROVIDED BY AFFILIATE. FORM 990, PART VI, SECTION A, LINE 7B ST. BARNABAS CLINICAL SERVICES HOLDS RESERVE POWERS OVER THE ELECTION AND APPROVAL OF ALL BOARD MEMBERS. 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 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 ARBORS AT ST BARNABAS INC 85 CHARITY PLACE VALENCIA PA 16066 510511634 PERSONAL CARE PA 501(C)(3) LINE 12B, II 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 FOSNIGHT PERSONNEL CARE HOME INC 6005 VALENCIA ROAD GIBSONIA PA 15044 251543389 PERSONAL CARE PA 501(C)(3) LINE 10 ST BARNABAS HEALTH SYSTEM INC 0 HAP SENIOR CARE INC 5130 TUSCARAWAS ROAD BEAVER PA 15009 251840419 PERSONAL CARE PA 501(C)(3) LINE 10 ST BARNABAS HEALTH SYSTEM INC 0 THE WASHINGTON PLACE AT ST BARNABAS INC 5847 MERIDIAN ROAD GIBSONIA PA 15044 542153829 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 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 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 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 CHARITIES INC 5850 MERIDIAN ROAD GIBSONIA PA 15044 510511685 FUNDRAISING PA 501(C)(3) LINE 12B, II ST BARNABAS HEALTH SYSTEM INC 0 THE VILLAGE 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 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 GIBOSNIA PA 15044 251527639 RESTAURANT, HOTEL, BAR, & PUBLIC GOLF COURSE PA ST BARNABAS CHARITIES INC C 0 S B CHARTERS GROCERY INC 5850 MERIDIAN ROAD GIBOSNIA PA 15044 842532465 GROCERY STORE PA ST BARNABAS CHARITIES INC C 0 ST BARNABAS BROADCASTING INC 5850 MERIDIAN ROAD GIBOSNIA PA 15044 853603987 RADIO BROADCASTING PA ST BARNABAS CHARITIES INC C 0 ST BARNABAS HOLDING COMPANY 5850 MERIDIAN ROAD GIBOSNIA PA 15044 853824633 MANAGEMENT COMPANY PA ST BARNABAS CHARITIES INC C 0 0 0 1 1 1 0 0 0 0 0 1 1 1 0 1 1 0 0 0 ST BARNABAS NURSING HOME INC L 404047 SERVICE FEE ST BARNABAS MEDICAL CENTER INC L 36852 SERVICE FEE THE ARBORS AT ST BARNABAS INC L 565762 SERVICE FEE WASHINGTON PLACE AT ST BARNABAS INC L 70476 SERVICE FEE HAP SENIOR CARE INC L 210942 SERVICE FEE ST BARNABAS LAND TRUST K 12000 LEASE ST BARNABAS HEALTH SYSTEM INC M 339371 SALES SERVICE FEE ST BARNABAS HEALTH SYSTEM INC M 12000 SERVICE FEE THE ARBORS AT ST BARNABAS INC E 263 INTERCOMPANY PAYABLE ST BARNABAS CHARITABLE FOUNDATION INC C 411848 GRANT RECEIVED ST BARNABAS MEDICAL CENTER INC D 71323 INTERCOMPANY RECEIVABLE ST BARNABAS NURSING HOME INC D 913 INTERCOMPANY PAYABLE ST BARNABAS HEALTH SYSTEM INC E 22447 INTERCOMPANY PAYABLE THE VILLAGE AT ST BARNABAS INC E 350 INTERCOMPANY PAYABLE HAP SENIOR CARE INC D 2027285 INTERCOMPANY RECEIVABLE