2023-11-14T19:44:33-06:00 2022-12-31 WithumSmithBrown PC 200 Jefferson Park Suite 400 Whippany NJ 079811070 990 2022-01-01 222940008 SAINT BARNABAS REALTY DEVELOPMENT CORPORATION % CATHERINE DOWDY CPA SAIN 9733224032 C/O CORP FINANCE 2 CRESCENT PLACE OCEANPORT NJ 07757 CATHERINE A DOWDY SVP FINANCE 7329238929 2023-11-14 true CATHERINE A DOWDY 000000000 Scott J Mariani P00642486 9738989494 2 2022 2023-04-26 12:10:37Z WILLIAM CUTHILL 2 CRESCENT PLACE OCEANPORT NJ 07757 5259720 false X WWW.RWJBH.ORG X 1987 NJ SUPPORTS COOPERMAN BARNABAS MEDICAL CENTER & OTHER RWJBH AFFILIATES; COORDINATES THE MGMT & OPERATION OF RENTAL SPACE OF PROPERTY OWNED AND RENTED BY RWJBH. 4 1 0 0 0 0 0 0 0 0 2359031 2148859 2484362 3110861 4843393 5259720 0 0 0 0 0 0 0 0 0 9498748 8926801 9498748 8926801 -4655355 -3667081 105536952 101070162 128477555 126142883 -22940603 -25072721 X THE ORGANIZATION SUPPORTS COOPERMAN BARNABAS MEDICAL CENTER AND OTHER RWJBARNABAS HEALTH AFFILIATES; COORDINATES THE MANAGEMENT AND OPERATION OF RENTAL SPACE OF PROPERTY OWNED AND RENTED BY RWJBARNABAS HEALTH. false false 8926801 0 0 EXPENSES INCURRED IN SUPPORTING COOPERMAN BARNABAS MEDICAL CENTER AND OTHER RWJBARNABAS HEALTH AFFILIATES; COORDINATES THE MANAGEMENT AND OPERATION OF RENTAL SPACE OF PROPERTY OWNED AND RENTED BY RWJBARNABAS HEALTH. 8926801 true false false false false false false false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false false true true false false false true 6 0 true 0 false false false false false false false false false false false false X 4 1 false false false false true true true true true false false true true true true true true true true false NJ X CATHERINE DOWDY CPA 7329238929 2 CRESCENT PLACE OCEANPORT NJ 07757 X BARRY H OSTROWSKY CHAIR-TRUSTEE/RWJBH CEO 60.0 0.0 X X 0 7241650 1579492 DAVID A MEBANE ESQ TRUSTEE-RWJBH EVP/GEN COUNSEL 55.0 0.0 X 0 1813605 404718 WILLIAM CUTHILL TRUSTEE - RWJBH SVP FACILITIES 55.0 0.0 X 0 962450 237690 GARY V LOTANO TRUSTEE 1.0 0.0 X 0 0 0 0 10017705 2221900 0 false true false 0 0 0 2148859 2148859 0 0 3072349 3072349 0 3072349 3072349 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS REVENUE 900099 5565 5565 PARKING REVENUE 900099 32947 32947 38512 5259720 0 5259720 0 0 0 0 0 0 0 0 0 0 0 0 15720 15720 0 0 0 0 0 0 0 0 1564418 1564418 0 0 0 3065132 3065132 0 3555861 3555861 0 ALLOC. OF PERSONNEL COSTS 362436 362436 0 0 PURCHASED SERVICES 96521 96521 0 0 REPAIRS & MAINTENANCE 59848 59848 0 0 OTHER EXPENSES 206865 206865 0 0 8926801 8926801 0 0 X 0 49629 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 70561 115297198 39630682 75520054 75666516 14945522 10679291 0 0 0 0 0 0 15071376 14604165 105536952 101070162 4443402 1667579 0 0 2252814 2247249 0 0 0 0 0 0 3546195 5551239 0 0 118235144 116676816 128477555 126142883 X -22940603 -25072721 0 0 -22940603 -25072721 105536952 101070162 X -3667081 1534963 X X false true X true false X X 1 COOPERMAN BARNABAS MEDICAL CENTER 221494440 3 true 0 0 1 0 0 true false false false false false false false false false false false false false false true 24918621 24918621 85216958 36105361 49111597 4896650 3260352 1636298 264969 264969 0 75666516 OTHER RECEIVABLES 268913 DUE FROM AFFILIATES 8860234 OTHER ASSETS 361222 RIGHT OF USE ASSET 5113796 14604165 0 OTHER LIABILITIES 2335576 DUE TO AFFILIATES; CURRENT 32577431 RWJBH OBLIGATED GROUP LIABILITIES 81763809 116676816 X SCHEDULE D, PART X THE ORGANIZATION IS AN AFFILIATE WITHIN RWJBARNABAS HEALTH ("RWJBH"); A TAX EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM. RWJBH ISSUES AUDITED CONSOLIDATED FINANCIAL STATEMENTS WHICH INCLUDE ALL RELATED ENTITIES; INCLUDING THIS ORGANIZATION. THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS CONTAIN CONSOLIDATING SCHEDULES ON AN ENTITY BY ENTITY BASIS FOR THE RWJBH HOSPITALS AND CERTAIN OTHER RWJBH AFFILIATES. THE FOOTNOTE BELOW IS FROM RWJBH'S 2022 AUDITED CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS RWJBH'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 (ASC 740): THE CORPORATION DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2022 AND 2021. X X X X X false true false false false false false true false BARRY H OSTROWSKY CHAIR-TRUSTEE/RWJBH CEO 0 2491075 0 3600000 0 1150575 0 1550429 0 29063 0 8821142 0 1088401 DAVID A MEBANE ESQ TRUSTEE-RWJBH EVP/GEN COUNSEL 0 839210 0 550000 0 424395 0 374362 0 30356 0 2218323 0 405315 WILLIAM CUTHILL TRUSTEE - RWJBH SVP FACILITIES 0 446656 0 325000 0 190794 0 198675 0 39015 0 1200140 0 170000 SCHEDULE J, PART I; QUESTION 4B The amount reflected in column b(iii) for the following individuals includes current year vestings in an internal revenue code section 457(f) plan (non-qualified deferred compensation plan) as the amounts were no longer subject to a substantial risk of complete forfeiture. The amounts outlined herein were included in each individual's 2022 form w-2, box 5, as taxable medicare wages: barry h. Ostrowsky, $1,088,401; david a. Mebane, esq., $405,315 and william cuthill, $170,000. The deferred compensation amount in column c for the following individuals includes unvested benefits in an internal revenue code section 457(f) plan (non-qualified deferred compensation plan) which are subject to a substantial risk of complete forfeiture. Accordingly, the individuals may never actually receive this unvested benefit amount. The amounts outlined herein were not included in each individual's 2022 form w-2, box 5, as taxable medicare wages: barry h. Ostrowsky, $1,525,000; david a. Mebane, esq., $348,437 and william cuthill, $157,500. SCHEDULE J, PART I; QUESTION 7 AND CORE FORM, PART VII CERTAIN INDIVIDUALS INCLUDED IN SCHEDULE J, PART II RECEIVED A BONUS DURING CALENDAR YEAR 2022 WHICH AMOUNTS WERE INCLUDED IN COLUMN B(II) HEREIN AND IN EACH INDIVIDUAL'S 2022 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES. PLEASE REFER TO THIS SECTION OF THE FORM 990, SCHEDULE J FOR THIS INFORMATION BY PERSON BY AMOUNT. SCHEDULE J, PART II, COLUMN F The amounts reported in schedule j, part ii, column (f) include amounts reported on prior years' forms 990 in schedule j, part ii, either in column (b)(iii) as Form W-2, Box 5, taxable Medicare wages or in column (c) as non-taxable unvested deferred compensation that is now being reported again on this year's form 990 CORE FORM, PART V, QUESTION 15 Barry H. Ostrowsky is listed as a trustee on this form 990. Barry H. Ostrowsky is not involved with this organization in any other capacity; he provides no services to or for this organization and is not involved in the management of this organization. He is employed by a related organization and works full time in a corporate system role for RWJBarnabas Health as the system's Chief Executive Officer. Accordingly his common law employer/employee relationship is with Barnabas Health, Inc. (EIN: 22-2405279). barnabas Health, Inc. filed a 2022 Form 4720 which included a remittance of excise tax related to his compensation in excess of $1M. David A. Mebane, Esq. is listed as a trustee on this form 990. David A. Mebane, Esq. is not involved with this organization in any other capacity; he provides no services to or for this organization and is not involved in the management of this organization. He is employed by a related organization and works full time in a corporate system role for RWJBarnabas Health as the system's Executive Vice President/General Counsel. Accordingly his common law employer/employee relationship is with Barnabas Health, Inc. (EIN: 22-2405279). CORE FORM, PART VI, SECTION A; QUESTION 1 ALTHOUGH A MAJORITY OF SAINT BARNABAS REALTY DEVELOPMENT CORPORATION'S VOTING MEMBERS OF THE BOARD ARE NOT INDEPENDENT, THE ORGANIZATION IS AN AFFILIATE WITHIN RWJBARNABAS HEALTH; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM. RWJ BARNABAS HEALTH, INC.; THE TAX-EXEMPT PARENT OF THE SYSTEM, HAS A BOARD OF TRUSTEES; THE MAJORITY OF WHICH ARE INDEPENDENT. THE RWJ BARNABAS HEALTH, INC. BOARD HAS THE OVERARCHING DUTY AND RESPONSIBILITY FOR GOVERNING ALL AFFILIATES WITHIN THE SYSTEM TO ENSURE THAT THEY ARE OPERATING IN ACCORDANCE WITH AND SUPPORTING THE SYSTEM'S CHARITABLE MISSION IN PROVIDING MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN OR ABILITY TO PAY. CORE FORM, PART VI, SECTION A; QUESTIONS 6 & 7 RWJ BARNABAS HEALTH, INC. ("RWJ BH") IS THE SOLE MEMBER OF THIS ORGANIZATION. RWJ BH HAS THE RIGHT TO ELECT THE MEMBERS OF THIS ORGANIZATION'S BOARD OF TRUSTEES AND HAS CERTAIN RESERVED POWERS AS DEFINED IN THIS ORGANIZATION'S BYLAWS. CORE FORM, PART VI, SECTION B; QUESTION 11b THE ORGANIZATION IS AN AFFILIATE WITHIN RWJBARNABAS HEALTH; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). RWJ BARNABAS HEALTH, INC. IS THE TAX-EXEMPT PARENT ENTITY OF THE SYSTEM. THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO EACH VOTING MEMBER OF ITS GOVERNING BODY (ITS BOARD OF TRUSTEES) PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE ("IRS"). IN ADDITION, THE RWJ BARNABAS HEALTH, INC. AUDIT COMMITTEE ASSUMED THE RESPONSIBILITY TO OVERSEE AND COORDINATE THE FEDERAL FORM 990 PREPARATION, REVIEW AND FILING PROCESS FOR ALL TAX-EXEMPT AFFILIATES WITHIN THE SYSTEM. AS PART OF THE ORGANIZATION'S FEDERAL FORM 990 TAX RETURN PREPARATION PROCESS, THE SYSTEM HIRED A PROFESSIONAL CERTIFIED PUBLIC ACCOUNTING ("CPA") FIRM WITH EXPERIENCE AND EXPERTISE IN BOTH HEALTHCARE AND NOT-FOR-PROFIT TAX RETURN PREPARATION TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM'S TAX PROFESSIONALS WORKED CLOSELY WITH THE ORGANIZATION'S FINANCE PERSONNEL AND SYSTEM INDIVIDUALS INCLUDING EXECUTIVE VICE PRESIDENT/GENERAL COUNSEL, EXECUTIVE VICE PRESIDENT/CHIEF FINANCIAL OFFICER, SENIOR VICE PRESIDENT OF SYSTEM INTERNAL AUDIT AND VARIOUS OTHER INDIVIDUALS ("INTERNAL WORKING GROUP") TO OBTAIN THE INFORMATION NEEDED IN ORDER TO PREPARE A COMPLETE AND ACCURATE TAX RETURN. THE CPA FIRM PREPARED A DRAFT FEDERAL FORM 990 AND FURNISHED IT TO THE ORGANIZATION'S INTERNAL WORKING GROUP FOR REVIEW. THE ORGANIZATION'S INTERNAL WORKING GROUP REVIEWED THE DRAFT FEDERAL FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CPA FIRM. REVISIONS WERE MADE TO THE DRAFT FEDERAL FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE CPA FIRM TO THE ORGANIZATION'S INTERNAL WORKING GROUP FOR FINAL REVIEW AND APPROVAL. FOLLOWING THIS REVIEW, THE FINAL FEDERAL FORM 990 WAS PROVIDED TO EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY PRIOR TO FILING WITH THE IRS. CORE FORM, PART VI, SECTION B; QUESTION 12 THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY WITH WHICH IT REGULARLY MONITORS AND ENFORCES COMPLIANCE. THIS CONFLICT OF INTEREST POLICY REQUIRES THAT A CONFLICT OF INTEREST FORM CONSISTENT WITH BEST GOVERNANCE PRACTICES AND INTERNAL REVENUE SERVICE GUIDELINES BE CIRCULATED TO OFFICERS, TRUSTEES AND KEY EMPLOYEES ANNUALLY. IN A SITUATION IN WHICH A TRUSTEE DISCLOSES AN INTEREST THAT COULD GIVE RISE TO A CONFLICT, THE TRUSTEE'S POTENTIAL CONFLICT IS REFERRED TO THE SYSTEM'S CORPORATE NOMINATING AND GOVERNANCE COMMITTEE WHICH EVALUATES THE CONFLICT AND ITS POTENTIAL IMPACT ON THE TRUSTEE'S PARTICIPATION ON THE BOARD OR ON CERTAIN ISSUES WHICH MAY COME BEFORE THE BOARD. AS APPROPRIATE THE COMMITTEE WILL TAKE ACTION TO ADDRESS THE CONFLICT. CORE FORM, PART VI, SECTION B; QUESTION 15 THE ORGANIZATION IS AN AFFILIATE WITHIN RWJBARNABAS HEALTH; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM WHICH INCLUDES RWJ BARNABAS HEALTH, INC. ("RWJ BH"); A RELATED INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION. RWJ BH'S BOARD OF TRUSTEES MAINTAINS AN EXECUTIVE COMPENSATION COMMITTEE ("COMMITTEE"). THE COMMITTEE HAS ADOPTED A WRITTEN EXECUTIVE COMPENSATION PHILOSOPHY WHICH IT FOLLOWS WHEN IT REVIEWS AND APPROVES OF THE COMPENSATION AND BENEFITS OF RWJ BH'S SENIOR MANAGEMENT. THE COMMITTEE ALSO REVIEWS THE COMPENSATION AND BENEFITS OF OTHER OFFICERS AND KEY EMPLOYEES OF RWJBARNABAS HEALTH; INCLUDING, WITHOUT LIMITATION, THE CHIEF EXECUTIVE OFFICERS OF the RWJBARNABAS HEALTH HOSPITALS AND MEDICAL CENTERS. THE COMMITTEE, WHICH IS REQUIRED BY THE CORPORATION'S BYLAWS TO BE COMPRISED SOLELY OF INDEPENDENT TRUSTEES, SEEKS GUIDANCE AND SUBSTANTIATION FROM A NATIONALLY RECOGNIZED COMPENSATION CONSULTANT. THE COMMITTEE REVIEWS THE "TOTAL COMPENSATION" OF THE INDIVIDUALS WHICH IS INTENDED TO INCLUDE BOTH CURRENT AND DEFERRED COMPENSATION AND ALL EMPLOYEE BENEFITS, BOTH QUALIFIED AND NON-QUALIFIED. THE COMMITTEE'S REVIEW IS DONE ON AT LEAST AN ANNUAL BASIS AND ENSURES THAT THE "TOTAL COMPENSATION" OF SENIOR MANAGEMENT OF THE ORGANIZATION IS REASONABLE. THE ACTIONS TAKEN BY THE COMMITTEE ENABLE THE ORGANIZATION TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 4958 WITH RESPECT TO THE TOTAL COMPENSATION OF CERTAIN MEMBERS OF THE SENIOR MANAGEMENT TEAM. THE THREE FACTORS WHICH MUST BE SATISFIED IN ORDER TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS ARE THE FOLLOWING: 1. THE COMPENSATION ARRANGEMENT IS APPROVED IN ADVANCE BY AN "AUTHORIZED BODY" OF THE APPLICABLE TAX-EXEMPT ORGANIZATION WHICH IS COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A "CONFLICT OF INTEREST" WITH RESPECT TO THE COMPENSATION ARRANGEMENT; 2. THE AUTHORIZED BODY OBTAINED AND RELIED UPON "APPROPRIATE DATA AS TO COMPARABILITY" PRIOR TO MAKING ITS DETERMINATION; AND 3. THE AUTHORIZED BODY "ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION" CONCURRENTLY WITH MAKING THAT DETERMINATION. THE COMMITTEE IS COMPRISED OF MEMBERS OF THE BOARD OF TRUSTEES EACH OF WHO ARE INDEPENDENT AND ARE FREE FROM ANY CONFLICTS OF INTEREST. THE COMMITTEE RELIED UPON APPROPRIATE COMPARABLE DATA; SPECIFICALLY THE COMMITTEE OBTAINED A WRITTEN COMPENSATION STUDY FROM AN INDEPENDENT FIRM WHICH SPECIALIZES IN THE REVIEW OF HOSPITAL AND HEALTHCARE SYSTEM EXECUTIVE COMPENSATION AND BENEFITS THROUGHOUT THE UNITED STATES. THIS STUDY USED COMPARABLE GEOGRAPHIC AND DEMOGRAPHIC MARKET DATA INCLUDING, BUT NOT LIMITED TO, SIMILARLY SIZED HEALTHCARE SYSTEMS AND HOSPITALS, # OF LICENSED BEDS AND NET PATIENT SERVICE REVENUE. THE COMMITTEE ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION THROUGH THE TIMELY PREPARATION OF WRITTEN MINUTES OF THE COMPENSATION COMMITTEE MEETINGS DURING WHICH THE EXECUTIVE COMPENSATION AND BENEFITS WAS REVIEWED AND SUBSEQUENTLY APPROVED. THE ACTIONS OUTLINED ABOVE WITH RESPECT TO THE COMMITTEE AND THE ESTABLISHMENT OF THE REBUTTABLE PRESUMPTION OF REASONABLENESS APPLIES TO CERTAIN RWJ BH SENIOR MANAGEMENT PERSONNEL. THE COMPENSATION AND BENEFITS OF CERTAIN OTHER INDIVIDUALS CONTAINED IN THIS FORM 990, WHERE APPLICABLE, ARE REVIEWED ANNUALLY BY THE RWJBARNABAS HEALTH CHIEF EXECUTIVE OFFICER WITH ASSISTANCE FROM RWJBARNABAS HEALTH'S HUMAN RESOURCES DEPARTMENT IN CONJUNCTION WITH THE INDIVIDUAL'S JOB PERFORMANCE DURING THE YEAR AND IS BASED UPON OTHER OBJECTIVE FACTORS DESIGNED TO ENSURE THAT REASONABLE AND FAIR MARKET VALUE COMPENSATION IS PAID BY THE ORGANIZATION. OTHER OBJECTIVE FACTORS INCLUDE MARKET SURVEY DATA FOR COMPARABLE POSITIONS, INDIVIDUAL GOALS AND OBJECTIVES, PERSONNEL REVIEWS, EVALUATIONS, SELF-EVALUATIONS AND PERFORMANCE FEEDBACK MEETINGS. CORE FORM, PART VI, SECTION C; QUESTION 19 THE ORGANIZATION'S FILED CERTIFICATE OF INCORPORATION AND ANY AMENDMENTS CAN BE OBTAINED AND REVIEWED THROUGH THE STATE OF NEW JERSEY DEPARTMENT OF THE TREASURY. CORE FORM, PART VII AND SCHEDULE J CORE FORM, PART VII AND SCHEDULE J REFLECT CERTAIN BOARD MEMBERS AND OFFICERS RECEIVING COMPENSATION AND BENEFITS FROM A RELATED ORGANIZATION. PLEASE NOTE THIS REMUNERATION WAS FOR SERVICES RENDERED AS FULL-TIME EMPLOYEES OF THE RELATED ORGANIZATION AND NOT FOR SERVICES RENDERED AS A VOTING MEMBER OR OFFICER OF THIS ORGANIZATION'S BOARD OF TRUSTEES. CORE FORM, PART VII, SECTION A, COLUMN B THIS ORGANIZATION IS AN AFFILIATE WITHIN RWJBARNABAS HEALTH; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). CERTAIN BOARD OF TRUSTEE MEMBERS, OFFICERS AND/OR DIRECTORS LISTED ON CORE FORM, PART VII AND SCHEDULE J OF THIS FORM 990 MAY HOLD SIMILAR POSITIONS WITH BOTH THIS ORGANIZATION AND OTHER AFFILIATES WITHIN THE SYSTEM. THE HOURS SHOWN ON THIS FORM 990, FOR BOARD MEMBERS WHO RECEIVE NO COMPENSATION FOR SERVICES RENDERED IN A NON-BOARD CAPACITY, REPRESENT THE ESTIMATED HOURS DEVOTED PER WEEK FOR THIS ORGANIZATION. TO THE EXTENT THESE INDIVIDUALS SERVE AS A MEMBER OF THE BOARD OF TRUSTEES OF OTHER RELATED ORGANIZATIONS IN THE SYSTEM, THEIR RESPECTIVE HOURS PER WEEK PER ORGANIZATION ARE APPROXIMATELY THE SAME AS REFLECTED IN CORE FORM, PART VII OF THIS FORM 990. THE HOURS REFLECTED ON PART VII OF THIS FORM 990, FOR BOARD MEMBERS WHO RECEIVE COMPENSATION FOR SERVICES RENDERED IN A NON-BOARD CAPACITY, PAID OFFICERS AND KEY EMPLOYEES, REFLECT TOTAL HOURS WORKED PER WEEK ON BEHALF OF RWJBARNABAS HEALTH; NOT SOLELY THIS ORGANIZATION. CORE FORM, PART X; LINE 25 The organization is a member of RWJ Barnabas Health; a tax-exempt integrated healthcare delivery system ("System"). The System has a number of outstanding long-term obligated group debt liabilities, including the following bond issuances: - NEW JERSEY HEALTH CARE FACILITIES FINANCING AUTHORITY REVENUE AND REFUNDING BONDS SERIES 2021A; - NEW JERSEY HEALTH CARE FACILITIES FINANCING AUTHORITY REVENUE AND REFUNDING BONDS SERIES 2019A; - NEW JERSEY HEALTH CARE FACILITIES FINANCING AUTHORITY REVENUE AND REFUNDING BONDS SERIES 2019B-1; - NEW JERSEY HEALTH CARE FACILITIES FINANCING AUTHORITY REVENUE AND REFUNDING BONDS SERIES 2019B-2; - NEW JERSEY HEALTH CARE FACILITIES FINANCING AUTHORITY REVENUE AND REFUNDING BONDS SERIES 2019B-3; - NEW JERSEY HEALTH CARE FACILITIES FINANCING AUTHORITY REVENUE AND REFUNDING BONDS SERIES 2017A; - NEW JERSEY HEALTH CARE FACILITIES FINANCING AUTHORITY REVENUE AND REFUNDING BONDS SERIES 2016A; - NEW JERSEY HEALTH CARE FACILITIES FINANCING AUTHORITY REVENUE AND REFUNDING BONDS SERIES 2014A; - NEW JERSEY HEALTH CARE FACILITIES FINANCING AUTHORITY REVENUE AND REFUNDING BONDS SERIES 2012A; - NEW JERSEY HEALTH CARE FACILITIES FINANCING AUTHORITY SERIAL BONDS SERIES 2019; - NEW JERSEY HEALTH CARE FACILITIES FINANCING AUTHORITY TAXABLE REVENUE BONDS SERIES 2016; AND - NEW JERSEY HEALTH CARE FACILITIES FINANCING AUTHORITY TAXABLE REVENUE BONDS SERIES 2012. THE BONDS OUTLINED ABOVE AND VARIOUS OTHER LONG-TERM BORROWINGS ARE ALLOCATED BY BARNABAS HEALTH, INC. TO THE FOLLOWING SYSTEM MEMBER HOSPITALS AND CERTAIN OTHER AFFILIATES. THE BALANCE SHEET OF THESE RESPECTIVE MEMBER HOSPITALS AND CERTAIN OTHER AFFILIATES REFLECTS A DUE TO RELATED PARTY LIABILITY AND ARE REFLECTED ON THE BALANCE SHEETS OF THE FOLLOWING SUBSIDIARY ORGANIZATIONS: - CHILDREN'S SPECIALIZED HOSPITAL, EIN: 22-1487148 - CLARA MAASS MEDICAL CENTER, EIN: 22-1500556 - COMMUNITY MEDICAL CENTER, EIN: 22-3452306 - COOPERMAN BARNABAS MEDICAL CENTER, EIN: 22-1494440 - JERSEY CITY MEDICAL CENTER, EIN: 22-2783298 - MONMOUTH MEDICAL CENTER, EIN: 22-3452412 - NEWARK BETH ISRAEL MEDICAL CENTER, EIN: 22-3452311 - ROBERT WOOD JOHNSON UNIVERSITY HOSPITAL, EIN: 22-1487243 - ROBERT WOOD JOHNSON UNIVERSITY HOSPITAL AT HAMILTON, EIN: 21-0634572 - ROBERT WOOD JOHNSON UNIVERSITY HOSPITAL RAHWAY, EIN: 22-1487305 - SAINT BARNABAS BEHAVIORAL HEALTH CENTER, EIN: 22-2977312 - SAINT BARNABAS REALTY DEVELOPMENT CORPORATION, EIN: 22-2940008 SCHEDULE K WAS PREPARED ON A CONSOLIDATED BASIS AND IS INCLUDED IN THE FORM 990 OF BARNABAS HEALTH, INC., EIN: 22-2405279. CORE FORM, PART XI; LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCE INCLUDE: - NET TRANSFER OF EQUITY TO BARNABAS HEALTH, INC.; A RELATED INTERNAL REVENUE CODE SECTION 501(c)(3) TAX-EXEMPT ORGANIZATION - ($2,187,384); AND - Transfer of fixed assets from lakeview child care center, inc.; a related internal revenue code section 501(c)(3) tax-exempt organization - $3,722,347. CORE FORM, PART XII, QUESTION 2 THE ORGANIZATION IS AN AFFILIATE WITHIN RWJBARNABAS HEALTH, A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). THE SYSTEM'S TAX-EXEMPT PARENT ENTITY IS RWJ BARNABAS HEALTH, INC. AN INDEPENDENT CPA FIRM AUDITED THE CONSOLIDATED FINANCIAL STATEMENTS OF RWJ BARNABAS HEALTH, INC. AND ALL AFFILIATES WITHIN THE SYSTEM FOR THE YEARS ENDED DECEMBER 31, 2022 AND DECEMBER 31, 2021; RESPECTIVELY. THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS CONTAIN CONSOLIDATING SCHEDULES ON AN ENTITY BY ENTITY BASIS FOR THE RWJBARNABAS HEALTH HOSPITALS AND CERTAIN OTHER RWJBARNABAS HEALTH AFFILIATES. THE INDEPENDENT CPA FIRM ISSUED AN UNMODIFIED OPINION WITH RESPECT TO THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS. THE RWJ BARNABAS HEALTH, INC. AUDIT COMMITTEE HAS ASSUMED RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT AUDITOR. BARNABAS HLTH REALTY-BAYONNE PROJECT LLC C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 472217898 TITLE HLDNG NJ 0 0 SBRDC LIBERTY REALTY HOLDINGS LLC C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 473539698 TITLE HLDNG NJ 703555 50558899 SBRDC BARNABAS BAYONNE DEV URBAN RENEWAL CORP C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 352219655 STAFFING SVCS NJ 501(C)(3) 12A SBRDC true BARNABAS HEALTH MEDICAL GROUP PC C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 223316007 HEALTH SVCS. NJ 501(C)(3) 10 RWJ BH false BARNABAS HEALTH INC C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 222405279 HEALTH SVCS. NJ 501(C)(3) 12A RWJ BH false CENTER STATE HEALTH GROUP INC C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 222939956 HEALTH SVCS. NJ 501(C)(3) 12B RWJ BH false CENTRAL JERSEY BEHAVIORAL HEALTH ASSOC C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 223343959 HEALTH SVCS. NJ 501(C)(3) 12A SBBH false CHILDRENS SPECIALIZED HOSPITAL C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 221487148 PED. CARE NJ 501(C)(3) 3 RWJ BH false CLARA MAASS FOUNDATION C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 222132516 FUNDRAISING NJ 501(C)(3) 7 RWJ BH false CLARA MAASS MEDICAL CENTER C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 221500556 HEALTH SVCS. NJ 501(C)(3) 3 RWJ BH false COMMUNITY MEDICAL CENTER C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 223452306 HEALTH SVCS. NJ 501(C)(3) 3 RWJ BH false COMMUNITY MEDICAL CENTER FOUNDATION C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 222597592 FUNDRAISING NJ 501(C)(3) 7 RWJ BH false COOPERMAN BARNABAS MEDICAL CENTER C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 221494440 HEALTH SVCS. NJ 501(C)(3) 3 RWJ BH false DOCTORS' CENTER MANAGEMENT CORP C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 223175258 HEALTH SVCS. NJ 501(C)(3) 12C RWJ BH false GREENVILLE HOSPITAL C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 220963805 INACTIVE NJ 501(c)(3) 3 RWJ BH false IRVINGTON HOSPITAL FOUNDATION C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 237025428 INACTIVE NJ 501(C)(3) 12A RWJ BH false JERSEY CITY MEDICAL CENTER C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 222783298 HEALTH SVCS. 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NJ 501(C)(3) 3 CSHG false SAINT BARNABAS HEALTH CARE SYSTEM FDN C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 223769036 FUNDRAISING NJ 501(C)(3) 7 RWJ BH false SAINT BARNABAS HOSPICE AND PALLIATIVE C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 222354659 HEALTH SVCS. NJ 501(C)(3) 7 RWJ BH false SAINT BARNABAS OUTPATIENT CENTERS C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 222458479 HEALTH SVCS. NJ 501(C)(3) 10 RWJ BH false SANDY HOOK FRNDS OF ST BARNABAS BURN FDN C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 223236202 FUNDRAISING NJ 501(C)(3) 12D RWJ BH false SOMERSET HEALTH CARE FOUNDATION INC C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 223294408 FUNDRAISING NJ 501(C)(3) 7 RWJ BH false THE JERSEY CITY MEDICAL CENTER FDN C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 223113911 FUNDRAISING NJ 501(C)(3) 10 RWJ BH false THE RWJ UNIV HOSPITAL FOUNDATION INC C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 222378007 FUNDRAISING NJ 501(C)(3) 7 RWJ BH false TRINITAS FOUNDATION C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 222353773 FUNDRAISING NJ 501(C)(3) 7 RWJ BH false TRINITAS HEALTHCARE CORPORATION C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 222473652 HEALTH SVCS. NJ 501(C)(3) 10 RWJ BH false TRINITAS REGIONAL MEDICAL CENTER C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 223601678 HEALTH SVCS. NJ 501(C)(3) 3 RWJ BH false UNITED RESCUE AT JERSEY CITY INC C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 222458481 HEALTH SVCS. NJ 501(C)(3) 10 JCMC false UNIVERSITY PHYSICIAN ASSOCIATES OF NJ C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 222095812 HEALTH SVCS. NJ 501(C)(3) 12C RWJ BH false VNA HEALTH GROUP OF NEW JERSEY LLC 176 RIVERSIDE AVENUE RED BANK NJ 07701 474841103 HEALTH SVCS. NJ 501(C)(3) 10 MEGA CARE false AVENEL ISELIN MEDICAL GROUP LLC 400 GILL LANE ISELIN NJ 08830 221965695 HEALTH SVCS. NJ NA BARNABAS ON TIME HOLDINGS LLC 135 E HIGHLAND PARK ROSELLE NJ 07203 842572508 HEALTH SVCS. NJ NA CENTRAL JERSEY ACO LLC C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 455460713 HEALTH SVCS. NJ NA CREST PHYSICAL THERAPY SERVICES LLC 66 WEST GILBERT STREET RED BANK NJ 07701 844913447 HEALTH SVCS. NJ NA HAMILTON ENDO & SURG LLC 1235 WHITEHORSE-MERCERVILLE RD STE HAMILTON NJ 08619 223837967 HEALTH SVCS. NJ NA HUDSON MD GROUP LLC 443 NORTHFIELD AVE WEST ORANGE NJ 07052 841928885 HEALTH SVCS. NJ NA INNOVATIVE PURCHASING CONCEPTS C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 223786557 INACTIVE NJ NA JERSEY ASC VENTURES LLC 1A BURTON HILLS BLVD NASHVILLE TN 37215 473368037 HEALTH SVCS. TN NA LIBERTYUSP SURGERY CENTERS LLC 15305 DALLAS PKWY SUITE 1600 LB 28 ADDISON TX 75001 264756962 HEALTH SVCS. TX NA MEDEMERGE LLC 1005 WASHINGTON AVE GREEN BROOK NJ 08812 030382501 HEALTH SVCS. NJ NA NEW JERSEY IMAGING NTWK LLC C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 460623701 HEALTH SVCS. NJ NA RWJBH ASSOCIATES 2 LLC 66 WEST GILBERT STREET RED BANK NJ 07701 842867293 HEALTH SVCS. NJ NA RWJ-REGENT II LLC ONE ROBERT WOOD JOHNSON PLACE NEW BRUNSWICK NJ 08903 800878969 HEALTH SVCS. NJ NA RWJ-REGENT LLC 10 PLUM STREET 4TH FLOOR NEW BRUNSWICK NJ 08901 453853994 HEALTH SVCS. NJ NA SHREWSBURY DIAGNOSTIC IMAGING LLC 1131 BROAD STREET SUITE 110 SHREWSBURY NJ 07702 203833246 HEALTH SVCS. NJ NA SOMERSET PEDIATRIC GROUP LLC 575 ROUTE 28 BLDG 2 STE 2205 RARITAN NJ 08869 221908643 HEALTH SVCS. NJ NA CARE STATION MSO LLC 328 WEST ST GEORGES AVENUE LINDEN NJ 07036 854383640 HEALTH SVCS. NJ NA JAG-ONE HOLDINGS LP C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 854395273 HEALTH SVCS. NJ NA PREDICTIVE HEALTH SOLUTIONS LLC C/O CORP FIN 2 CRESCENT PLACE OCEANPORT NJ 07757 871292461 HEALTH SVCS. NJ NA ADVANCED GASTROENTEROLOGY GROUP LLC 1308 MORRIS AVENUE SUITE 102 UNION NJ 07083 223759909 HEALTH SVCS. NJ NA PARKWAY ANESTHESIA ASSOCIATES LLC 66 WEST GILBERT STREET RED BANK NJ 07701 812934369 HEALTH SVCS. NJ NA ANESTHESIA SPECIALISTS OF NJ LLC 66 WEST GILBERT STREET RED BANK NJ 07701 833143957 HEALTH SVCS. NJ NA PARKWAY MEDICAL MANAGEMENT LLC 66 WEST GILBERT STREET RED BANK NJ 07701 461795830 HEALTH SVCS. NJ NA DIGESTIVE HEALTHCARE CENTER LLC 511 COURTYARD DRIVE BLDG 500 HILLSBOROUGH NJ 08844 223411123 HEALTH SVCS. NJ NA KAYAL MEDICAL GROUP LLC 266 HARRISTOWN RD STE 104 GLEN ROCK NJ 07452 874143819 HEALTH SVCS. NJ NA MEDICOR CARDIOLOGY LLC 331 ROUTE 206 HILLSBOROUGH NJ 08844 920386532 HEALTH SVCS. NJ NA MONTGOMERY MEDICAL ASSOCIATES LLC 9 DUTCHTOWN-HARLINGEN ROAD BELLE MEAD NJ 08502 412048013 HEALTH SVCS. NJ NA UNION COUNTY HC ASSOCIATES LLC 2005 ST GEORGES AVENUE RAHWAY NJ 07065 251918025 HEALTH SVCS. NJ NA CPIC 44 CHURCH STREET HAMILTON BD HM11 FINANCIAL VEHICLE BD NA Foreign Corp. false false false false true true false false false false true false false true false true true true true true SCHEDULE R, PART V This organization is a member of RWJBarnabas Health; a tax-exempt integrated healthcare delivery system. Funds are routinely transferred between affiliates and business activities are common on behalf of the System's affiliates, including this organization. These transactions may be recorded on the revenue/expense and balance sheet statements of this organization and other affiliates. The RWJBarnabas Health entities work together to deliver high quality cost effective healthcare and wellness services to their communities regardless of ability to pay and in furtherance of charitable tax-exempt purposes.