2024-11-13T09:38:12-06:00 2023-12-31 843495998 SAMUEL D KRAMER CPA CFP & ASSOC PC 1500 ARDMORE BLVD STE 205 PITTSBURGH PA 15221 990 2023-01-01 251543389 FOSNIGHT PERSONAL CARE HOMESINC FOSN 7246251530 5850 MERIDIAN ROAD GIBSONIA PA 150449616 JAMES D TURCO TREASURER/CFO 7246251530 2024-11-13 1 1 SAMUEL D KRAMER P00177856 4123512150 2023 2024-10-15 13:58:12Z THE ARBORS AT ST BARNABAS III KAREN TABACCHI 5850 MERIDIAN ROAD GIBSONIA PA 15044 164013 0 X STBARNABASHEALTHSYSTEM.COM X 1986 PA PROVIDES A 85-UNIT PERSONAL CARE HOME TO THE COMMUNITY REGARDLESS OF ABILITY TO PAY. 2 0 1 0 0 0 365333 163773 0 0 0 0 6064 240 371397 164013 0 0 0 0 24003 8923 0 0 0 3932589 195237 3956592 204160 -3585195 -40147 788614 1231620 39961 523114 748653 708506 X PROVIDES A 85-UNIT PERSONAL CARE HOME TO THE COMMUNITY REGARDLESS OFABILITY TO PAY. 0 1 177851 240 THE ARBORS AT ST. BARNABAS III IS AN 85-UNIT PERSONAL CARE HOME THATFEATURES ELEGANT ONE AND TWO-BEDROOM SUITES WITH UPSCALE AMENITIES IN ABEAUTIFUL, NEWLY RENOVATED BUILDING. CARE ATTENDANTS ARE ON DUTY 24HOURS A DAY AND STAFF PHYSICIANS MAKE REGULAR ROUNDS. OUR MEMORY CAREUNIT IS A SECURE, SUPPORTIVE SETTING, WHERE INDIVIDUALS WITH ALL FORMSOF DEMENTIA CAN GET THE HELP THEY NEED FROM A MEMORY CARE SPECIALIST. 177851 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 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 2 0 0 1 0 0 0 1 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 0 508073 25879 JAMES D TURCO TREASURER/CFO 2.00 38.00 X X 0 508087 31651 0 1016160 57530 0 0 1 0 0 163773 163773 MISCELLANEOUS REBATES 623000 240 240 240 164013 240 0 0 8268 8268 13 13 10 10 632 632 4637 4637 25814 25814 63503 63503 MAINTENANCE 45754 45754 BAD DEBT EXPENSE 35000 35000 TELEPHONE 14776 14776 EQUIPMENT LEASE 3716 3716 2037 -1133 3170 204160 177851 26309 0 3432 4502 4081 3616 0 1428382 1055262 436623 373120 344478 850382 788614 1231620 4248 3565 24422 516053 11291 3496 39961 523114 X 748653 708506 748653 708506 788614 1231620 -40147 0 X X 0 1 X 1 0 X 13161 141769 218952 365333 14270 753485 3507364 3351725 2272634 9131723 3520525 3493494 2491586 365333 14270 9885208 0 0 0 9885208 15476 15476 15476 15476 44882 20833 16791 6064 88570 3580883 3514327 2508377 371397 14270 9989254 0.98960 0.98710 0.00150 0.00460 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10509 1752 8757 1417873 1053510 364363 373120 UNEMPLOYMENT COLLATERAL 4400 DUE FROM ARBORS VALENCIA 354351 DUE FROM ST. BARNABAS HEALTH SYSTEM 491631 850382 DUE TO HEALTH SYSTEM 3101 DUE TO SB AUTO 395 3496 X PART X, LINE 2: THE ARBORS III 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 ARBORS III 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 ARBORS III'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 31, 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 ARBORS III TO EVALUATE TAX POSITONS TAKEN BY THE ARBORS III AND RECOGNIZE A TAX LIABILITY OR ASSET IF ARBORS III HAS TAKEN AN UNCERTAIN POSITON THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICES (IRS). ARBORS III 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 TREASURER/CFO 0 508087 0 0 0 0 0 3130 0 28521 0 539738 0 0 KAREN TABACCHI PRESIDENT/SECRETARY 0 508073 0 0 0 0 0 3086 0 22793 0 533952 0 0 PART I, LINE 1A JAMES D. TURCO, TREASURER RECEIVES AN ANNUAL VEHICLE ALLOWANCE FOR $ 3,118. THE AMOUNT IS INCLUDED IN HIS GROSS WAGES. KAREN TABACCHI, PRESIDENT RECEIVES AN ANNUAL VEHICLE ALLOWANCE FOR $ 2,361. THE AMOUNT IS INCLUDED IN HER GROSS WAGES. FORM 990, PART III, LINE 3 ORGANIZATION HAS BECOME INACTIVE DURING 2022. FORM 990, PART VI, SECTION A, LINE 3 MANAGEMENT SERVICES PROVIDED BY AFFILIATE. FORM 990, PART VI, SECTION A, LINE 7A ST. BARNABAS CLINICAL SERVICES, INC. HAS THE POWER TO ELECT THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B RESERVED POWERS: THE BOARD OF TRUSTEES OF ST. BARNABAS CLINICAL SERVICES, 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 FOSNIGHT PERSONAL CARE HOMES, 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 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 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. 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 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 FUNRAISING 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 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 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 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 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 0 1 1 1 0 0 0 0 0 1 1 1 0 1 0 0 1 0 ST BARNABAS LAND TRUST INC K 487536 BUILDING LEASE THE ARBORS AT ST BARNABAS INC C 163773 CONTRIBUTION RECEIVED ST BARNABAS LAND TRUST INC K 487536 BUILDING LEASE FORGIVEN THE ARBORS AT ST BARNABAS INC D 354351 LOAN RECEIVABLE ST BARNABAS HEALTH SYSTEMS INC E 3101 LOAN PAYABLE ST BARNABAS HEALTH SYSTEMS INC D 491631 LOAN RECEIVABLE