2023-11-14T11:30:50-06:00 2022-12-31 FORVIS LLP 111 E Wayne St Suite 600 Fort Wayne IN 46802 990 2022-01-01 250981135 BETHLEN HOME OF THE HUNGARIAN REFORMED FEDERATION OF AMERICA % HOLLY VAREHA BETH 7242382235 66 CAREY SCHOOL RD LIGONIER PA 15658 MOLLY STILES EXECUTIVE DIRECTOR 7242382235 2023-05-15 true EDWARD LAUBACHER 999009999 Lauren R Denton P01571860 2604604000 3 2022 2023-04-26 12:10:37Z X BETHLEN COMMUNITIES MOLLY STILES 66 CAREY SCHOOL RD LIGONIER PA 15658 14679620 false X WWW.CONCORDIALM.ORG X 1929 PA TO PROVIDE A HEALTHY AND NURTURING LIVING ENVIRONMENT FOR INDIVIDUALS, WITH PARTICULAR EMPHASIS ON THOSE INDIVIDUALS WITH SPECIAL NEEDS DUE TO AGE OR INFIRMITY. 6 6 292 10 0 0 5469129 570265 13216054 12770161 367367 357574 42938 93344 19095488 13791344 0 0 0 0 10554179 9497562 0 0 28047 7634757 8572802 18188936 18070364 906552 -4279020 24911659 20468462 13941499 14399372 10970160 6069090 X TO PROVIDE A HEALTHY AND NURTURING LIVING ENVIRONMENT FOR INDIVIDUALS, WITH PARTICULAR EMPHASIS ON THOSE INDIVIDUALS WITH SPECIAL NEEDS DUE TO AGE OR INFIRMITY. THE ORGANIZATION IS A CONTINUING CARE RETIREMENT COMMUNITY PROVIDING THE FOLLOWING SERVICES: RETIREMENT COTTAGES, A PERSONAL CARE FACILITY, A SKILLED NURSING AND REHABILITATION FACILITY, HOME HEALTH SERVICES, HOSPICE CARE, A COMPANION CARE PROGRAM, AND GRACEFUL AGING FITNESS PROGRAM. false false 11034925 10155663 BETHLEN HOME - A LICENSED 76 BED FACILITY OFFERING SKILLED NURSING AND REHABILITATION SERVICES INCLUDING PHYSICAL, OCCUPATIONAL AND SPEECH THERAPY PROVIDED BY LICENSED STAFF EMPLOYEES. CENSUS STATISTICS SHOW AN AVERAGE OF 65.7 RESIDENTS PER DAY RECEIVED SERVICES DURING THE YEAR. RESIDENTS SERVED INCLUDED THOSE COVERED BY STATE MEDICAID - 74%, MEDICARE (INCLUDING MEDICARE-MANAGED PROGRAMS) - 4%, PRIVATE PAY - 22%, MANAGED CARE - LESS THAN 1%. 2282962 1608098 LIGONIER GARDENS - A LICENSED 71 BED FACILITY OFFERING PERSONAL CAR SERVICES TO THOSE WHO REQUIRE SOME DAILY CARE ASSISTANCE. CENSUS SHOWS AN AVERAGE OF 43 RESIDENTS PER DAY WERE RECEIVING SERVICES IN THE FACILITY. ALL RESIDENTS WERE PRIVATE PAY AND DURING THE COURSE OF THE YEAR THE ORGANIZATION PROVIDED BENEVOLENT CARE IN THE AMOUNT OF $222,000 TO THOSE WHO COULD NOT MEET THE MONTHLY FEE OBLIGATION. 1651288 1099744 BETHLEN COMMUNITIES HOME HEALTH SERVICES - LICENSED IN 2006 AND APPROVED AS A PROVIDER BY MEDICARE IN 2007, THIS OPERATION WAS SET UP TO PROVIDE NURSING AND THERAPY CARE IN THE PATIENT'S HOME. THERE WERE 13,983 VISITS PROVIDED TO 458 PATIENTS IN THE COMMUNITY DURING 2022. 14969175 true true false false false false false false false true true false false false true true true false false false false false false false false false false false false false true false false false false false false false false false false true false false false false false false false false true 17 0 true 292 true false false false false false false false false false false false false X 6 6 false true false false true true false true true false false true true true true true true true true false PA X HOLLY VAREHA 7242386711 66 CAREY SCHOOL ROAD LIGONIER PA 156588726 KEVIN BEAN LEFT 0922 COO 40.0 0.0 X 112945 0 0 MOLLY STILES START 1122 EXECUTIVE DIRECTOR 40.0 0.0 X 86467 0 0 PATRICK CANNONNIE LEFT 0522 CONTROLLER 40.0 0.0 X 70878 0 0 BILL MALLOY BOARD MEMBER 1.0 0.0 X 0 0 0 LEHEL DEAK SECRETARY 2.0 0.0 X X 0 0 0 GARY DESCHAMPS BOARD MEMBER 1.0 0.0 X 0 0 0 JUDIT MAYER BOARD MEMBER 1.0 0.0 X 0 0 0 KIM KRAMER BOARD MEMBER 1.0 0.0 X 0 0 0 DENISE STAHL BOARD MEMBER 1.0 0.0 X 0 0 0 REV JOSEPH VASARHELYI BOARD MEMBER 1.0 0.0 X 0 0 0 270290 0 0 1 false false false THE HILL GROUP INC 2 EAST MAIN ST CARNEGIE PA 151062456 CONSULTANT 590040 APEX REHAB SOLUTIONS INC 209 SIGNMA DR PITTSBURGH PA 15238 THERAPY SERVICES 336829 INTELYCARE INC PO BOX 200413 PITTSBURGH PA 15251 HEALTHCARE STAFFING 431425 DIAMOND PHARMACY 645 KOLTER DRIVE INDIANA PA 15701 PHARMACY 223418 HENDERSON BROTHERS INC 920 FORT DUQUESNE BLVD PITTSBURGH PA 15222 INSURANCE 190743 6 468844 101421 48538 570265 RESIDENT REVENUE 623000 11670842 11670842 PROPERTY MANAGEMENT REVENUE 623000 737524 737524 OTHER REVENUE 623000 361795 361795 12770161 1014 1014 0 0 0 0 0 1244836 888276 356560 356560 356560 0 0 0 0 0 0 0 0 0 MISCELLANEOUS REVENUE 623000 93344 93344 93344 13791344 12863505 357574 0 0 0 0 270290 270290 0 7700246 6077237 1601999 21010 126845 107843 18668 334 830845 706379 122276 2190 569336 484045 83790 1501 0 146933 146933 112694 112694 0 0 0 3335532 2875941 459591 57821 45398 12423 130823 99702 28109 3012 275133 216018 59115 0 667729 667729 133232 104606 28626 0 151 119 32 223814 223814 0 1281918 1281918 240329 200812 39517 PATIENT SERVICE EXPENSE 531276 531276 REPAIRS AND MAINTENANCE 593859 504780 89079 BAD DEBT 390682 390682 RETURN OF CONTRIBUTION EXPENSE 450876 450876 18070364 14969175 3073142 28047 1134 1000 1450983 138020 0 0 4470508 4027517 0 0 0 0 0 0 108816 60627 348824 147213 33638651 18329414 17179062 15309237 0 0 238247 111262 0 0 699806 0 414279 673586 24911659 20468462 1303537 3597849 0 0 440435 378722 8534808 7524505 0 0 0 0 514699 506053 0 0 3148020 2392243 13941499 14399372 X 10442421 6057679 527739 11411 10970160 6069090 24911659 20468462 X -4279020 -622050 X false true X true false X 106556 85699 4465571 5469129 570265 10697220 17768769 17313325 14883678 13216054 12770161 75951987 0 0 0 17875325 17399024 19349249 18685183 13340426 86649207 0 0 0 86649207 87477 47181 9322 4004 1014 148998 0 87477 47181 9322 4004 1014 148998 0 140766 67106 113522 42938 93344 457676 18103568 17513311 19472093 18732125 13434784 87255881 0.99305 0.99108 0.00171 0.00336 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9448 9448 9448 9448 58682 49234 9448 58226 456 58682 58013 213 58226 1.00000 false false 231953 231953 27107655 13052194 14055461 5225746 4350080 875666 1073297 927140 146157 15309237 0 CONTRACT LIABILITIES 10521 RESIDENT FUNDS PAYABLE 56703 SECURITY DEPOSIT PAYABLE 22083 REFUNDABLE FEES 2195815 LEASE LIABILITIES - OPERATING LEASES 107121 2392243 13109554 516328 516328 12593226 1198118 1198118 13791344 17494296 622050 622050 16872246 1198118 1198118 18070364 SCHEDULE D, PART V, LINE 4 THE ENDOWMENT FUNDS ARE USED FOR FINANCING SMALL TO MODERATE CAPITAL PROJECTS, FOR BUILDING FACILITIES, AND MAJOR EQUIPMENT FOR WHICH THERE IS AN ESTABLISHED NEED AND THE ORGANIZATION HAS A RESPONSIBILITY TO PROVIDE. SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 2D DECREASE IN NET ASSETS WITH DONOR RESTRICTIONS $ 516,328 SCHEDULE D, PART XI, LINE 4B BAD DEBT EXPENSE $ 390,682 GAIN ON DISPOSAL OF ASSETS $ 356,560 RETURN OF CONTRIBUTION EXPENSE $ 450,876 TOTAL $ 1,198,118 SCHEDULE D, PART XII, LINE 2D IMPAIRMENT OF GOODWILL $ 622,050 SCHEDULE D, PART XII, LINE 4B BAD DEBT EXPENSE $ 390,682 GAIN ON DISPOSAL OF ASSETS $ 356,560 RETURN OF CONTRIBUTION EXPENSE $ 450,876 TOTAL $ 1,198,118 A CITY OF JEANETTE HEALTH SERVICES AUTHORITY 800891316 2015-09-01 10000000 REFUNDING OF OUTSTANDING NOTES false false false A 2392450 0 10000000 0 0 0 89101 0 0 9910899 0 0 false true true true A false false false 0 false false false false A false false false true false false 0 false 0 false false A true SCHEDULE K, PART IV, LINE 1C ISSUER NAME: CITY OF JEANNETTE HEALTH SERVICES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 09/01/2015 X MEDICAL SUPPLIES 2 48538 FAIR MARKET VALUE false false false SCHEDULE M, PART 1 THE AMOUNTS LISTED IN PART I, COLUMN B ARE BASED ON THE NUMBER OF CONTRIBUTORS FOR EACH TYPE OF PROPERTY CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION CONTRACTED THE HILL GROUP TO FILL INTERIM ROLE OF CEO AND CFO. THESE ROLES WERE NOT PAID FROM THE ORGANIZATION BUT THROUGH THE CONTRACTED THIRD PARTY AND THEREFORE ARE NOT REPORTED ON PART VII OF THE FORM 990. THE ORGANIZATION PAID THE HILL GROUP $590,040 DURING 2022 FOR THESE SERVICES. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF BETHLEN HOME CONSIST OF THE FOLLOWING ENTITIES: THE HUNGARIAN REFORMED FEDERATION OF AMERICA, THE CALVINE SYNOD CONFERENCE OF THE UNITED CHURCH OF CHRIST, AND THE HUNGARIAN REFORMED CHURCH IN AMERICA. FORM 990, PART VI, SECTION A, LINE 7A: THE BOARD OF DIRECTORS SHALL CONSIST OF NINE TO FIFTEEN MEMBERS, EACH ELECTED TO A TERM OF THREE YEARS. THE BOARD OF DIRECTORS ARE MADE UP OF AT LEAST ONE MEMBER FROM THE HUNGARIAN REFORMED CHURCH OF AMERICA, ONE MEMBER FROM THE CALVIN SYNOD CONFERENCE OF THE UNITED CHURCH OF CHRIST, ONE MEMBER FROM GBU DISTRICT 3000, AND THE REMAINING MEMBERS ELECTED FROM THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B: BETHLEN HOME 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. FORM 990, PART VI, SECTION B, LINE 12C: ALL EMPLOYEES, OFFICERS, DIRECTORS, AND ADVISORS TO THE BOARD MUST SIGN A CERTIFICATION OF COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY AT NEW HIRE ORIENTATION, UPON ELECTION TO A SEAT ON THE BOARD OF DIRECTORS, OR WHEN SELECTED TO SERVE IN A SUPERVISORY CAPACITY TO THE BOARD. THE CORPORATE COMPLIANCE COMMITTEE WILL PERIODICALLY, AND NO LESS THAN ANNUALLY, REVIEW THE CERTIFICATES OF COMPLIANCE. FORM 990, PART VI, SECTION C, LINE 15: THE BOARD OF DIRECTORS EXECUTIVE COMMITEE IS GIVEN THE NECESSARY INFORMATION TO REVIEW THE SALARIES OF THE EXECUTIVE DIRECTOR AND EACH ADMINISTRATOR ANNUALLY. THE COMMITTEE SOLICITS INFORMATION FROM OUTSIDE THE ORGANIZATION TO DETERMINE IF COMPENSATION IS IN LINE WITH OTHER COMPARABLE ORGANIZATION. THE EXECUTIVE DIRECTOR PROVIDES THE EXECUTIVE COMMITTEE WITH AN ANNUAL PERFORMANCCE ASSESSMENT REVIEW OF EACH ADMINISTRATOR. THE COMMITTEE MAY THEN, AT ITS DISCRETION, INTERVIEW ADMINISTRATORS. THE EXECUTIVE COMMITTEE PERFORMS AN ANNUAL WRITTEN EVALUATION OF THE EXECUTIVE DIRECTOR'S PERFORMANCE. THE EXECUITVE COMMITTEE THEN SUBMITS ITS FINDINGS TO THE FULL BOARD FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 18: BETHLEN HOME MAKES ITS FORM 990 AND FINANCIAL STATEMENTS AVALIABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19: BELTHEN HOME'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVALIABLE UPON REQUEST. FORM 990, PART XI, LINE 9 IMPAIRMENT OF GOODWILL $-622,050 FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTANTS TOTAL FEES:1277535 FORM 990 PART IX LINE 11G DESCRIPTION:MEDICAL & PURCHASED SVS TOTAL FEES:1261480 FORM 990 PART IX LINE 11G DESCRIPTION:CONTRACT LABOR TOTAL FEES:796029 FORM 990 PART IX LINE 11G DESCRIPTION:DUES AND SUBSCRIPTIONS TOTAL FEES:488