2023-11-15T13:08:52-06:00 2022-12-31 390859910 BAKER TILLY US LLP 381 CHESTNUT STREET MEADVILLE PA 16335 990 2022-01-01 250974327 REFORMED PRESBYTERIAN WOMAN'S ASSOCIATION REFO 4123214139 2344 PERRYSVILLE AVE PITTSBURGH PA 15214 CARA TODHUNTER EXECUTIVE DIRECTOR 4123214139 2023-11-08 1 CARA TODHUNTER 999009999 0 KELLY A BROCIOUS CPA P01254262 8143362133 2023-11-06 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CARA TODHUNTER 2344 PERRYSVILLE AVE PITTSBURGH PA 15214 7235337 0 X WWW.RPHOME.ORG X 1897 PA PROVIDE CARE TO OLDER ADULTS THROUGH RETIREMENT LIVING, PERSONAL CARE, AND SKILLED NURSING INCLUDING SHORT TERM REHABILITATION. 11 11 145 396 0 0 681501 490639 5905538 6450837 105013 59585 331472 234276 7023524 7235337 0 0 0 0 3510925 3678822 0 0 0 3320765 4200785 6831690 7879607 191834 -644270 6735853 6114012 3611388 3965848 3124465 2148164 X THE REFORMED PRESBYTERIAN WOMAN'S ASSOCIATION IS A CHARITABLE, NON-PROFIT ORGANIZATION THAT PROVIDES QUALITY CARE AND A SUPPORTIVE LIVING ENVIRONMENT TO OLDER ADULTS IN A MANNER CONSISTENT WITH THE AFFECTION, HONOR, AND CARE THAT THE BIBLE TEACHES US TO GIVE OUR PARENTS.IN ADDITION TO THE MISSION STATEMENT, RPWA HOLDS TO THE FOLLOWING PHILOSOPHY OF CARE: WE BELIEVE THAT GOD HAS GIVEN VALUE TO EACH PERSON'S LIFE THAT DOES NOT DIMINISH WITH AGE OR CHANGES IN MENTAL AND PHYSICAL CONDITION. EACH OF OUR RESIDENTS HAS VARYING LEVELS OF HEALTH, ACTIVITY, INTELLECT, CREATIVITY, SOCIABILITY, AND INDEPENDENCE. OUR GOAL IS TO PROVIDE AN ENVIRONMENT THAT WILL HELP EACH PERSON WE SERVE TO ACHIEVE HIS/HER MAXIMUM LEVEL OF PHYSICAL, SPIRITUAL, MENTAL, AND SOCIAL WELLBEING. BY HAVING LEVELS OF CARE, THE HOME STRIVES TO MEET THE NEEDS OF RESIDENTS IN A SUPPORTIVE, RATHER THAN RESTRICTIVE ENVIRONMENT. WE ATTEMPT ALL OF THIS IN THE SPIRIT OF CHRISTIAN LOVE AND THE GOLDEN RULE AS TAUGHT BY OUR LORD. 0 0 7154206 6655115 PROVISION OF SERVICES FOR NURSING CARE, PERSONAL CARE, AND INDEPENDENT LIVING. IN 2022 THE RPWA RENDERED $188,329 IN BENEVOLENT CARE AND EXCEEDS THE TOTAL REIMBURSEMENT RECEIVED BY $1,563,601 IN UNCOMPENSATED CARE THROUGH CONTRACTUAL ADJUSTMENTS. RESIDENTS ARE NOT ASKED TO LEAVE WHEN THEIR FINANCIAL RESOURCES ARE DEPLETED, BUT ARE PROVIDED BENEVOLENT CARE OR APPLICATION FOR MEDICAL ASSISTANCE. 7154206 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 61 0 145 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X JESSICA KLINE 4123214139 2344 PERRYSVILLE AVENUE PITTSBURGH PA 15214 MARILYN ROLL PRESIDENT 3.00 X X 0 0 0 JENNIFER WILLSON CORRESPONDING SECRETARY 3.00 X X 0 0 0 PATRICIA BOYLE RECORDING SECRETARY 3.00 X X 0 0 0 WILLIAM WEIR TREASURER 3.00 X X 0 0 0 LOUISE COPELAND ASSISTANT TREASURER 3.00 X X 0 0 0 KAREN OLSON DIRECTOR 3.00 X 0 0 0 BETSY JOHNS DIRECTOR 3.00 X 0 0 0 RALPH JOSEPH DIRECTOR 3.00 X 0 0 0 SARAH MCCHESNEY DIRECTOR 3.00 X 0 0 0 KAREN COPELAND DIRECTOR 3.00 X 0 0 0 AUTUMN BUTLER DIRECTOR 3.00 X 0 0 0 CARA TODHUNTER EXECUTIVE DIRECTOR 37.00 3.00 X 0 0 0 ROBERT DINKELMEYER UNTIL 422 FINANCE DIRECTOR 37.00 3.00 X 41026 0 3960 JESSICA KLINE BEGAN 922 FINANCE DIRECTOR 37.00 3.00 X 31204 0 0 GERALD ALTIERI NURSE 40.00 X 120843 0 11154 TIFFANY SPINA DIRECTOR OF NURSING 3.00 X 100485 0 9598 293558 0 24712 0 0 0 0 MED PLUS STAFFING LLC 4117 OLD WILLIAM PENN HIGHWAY MURRYSVILLE PA 15668 TEMPORARY STAFFING SERVICES 711013 PREMIER THERAPY LLC 110 CENTRAL SQUARE DRIVE BEAVER FALLS PA 15010 THERAPY SERVICES - PHYSICAL, OCCUPATIONA 346243 RX PARTNERS LTC 500 OLD POND ROAD SUITE 406 BRIDGEVILLE PA 15017 PHARMACY SERVICES 228951 BAPTIST MANAGEMENT SERVICES 1373 WASHINGTON PIKE SUITE 200 BRIDGEVILLE PA 15017 MANAGEMENT SERVICES 201866 US FOOD SERVICES 1114 GARDEN ST GREENSBURG PA 15601 FOOD SERVICES 201372 10 111674 378965 490639 NURSING CARE 623000 5517778 5517778 PERSONAL CARE 623000 933059 933059 6450837 47942 47942 29998 0 29998 29998 29998 11643 0 11643 11643 11643 SHARE OF RPCNA FUNDS 623000 131950 131950 MISCELLANEOUS INCOME 623000 66523 66523 TRUST FUND INCOME 623000 5805 5805 204278 7235337 6655115 0 89583 X 3156415 2841690 314725 286383 286383 236024 212297 23727 45880 45880 39515 39515 16046 16046 855760 616287 239473 9011 9011 28298 28298 82979 82979 305445 305445 35406 35406 673 673 125597 125597 314293 314293 136685 136685 AGENCY NURSING 875256 875256 MEDICAL SUPPLIES 363858 363858 BAD DEBTS 334286 334286 DIETARY 301409 301409 330388 293364 37024 7879607 7154206 725401 0 282020 170244 1154052 1136092 53856 47597 9840093 6709546 3280792 3130547 910383 654325 1054750 975207 6735853 6114012 685207 1048678 14193 7076 2872199 2840766 39789 69328 3611388 3965848 X 2023841 1131147 1100624 1017017 3124465 2148164 6735853 6114012 X -644270 -166327 -165704 X X 0 1 X 1 0 X 886209 247369 1644260 681501 490639 3949978 4529392 5766707 5247451 5905538 6450837 27899925 5415601 6014076 6891711 6587039 6941476 31849903 0 0 0 31849903 135788 120721 121916 95246 77940 551611 135788 120721 121916 95246 77940 551611 156471 160419 180363 278895 204278 980426 5707860 6295216 7193990 6961180 7223694 33381940 0.95410 0.95040 0.01650 0.01950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 162564 162564 8090442 5592117 2498325 1567175 1117429 449746 19912 19912 3130547 BENEFICIAL INTEREST IN MARY MCGAW PERPETUAL TRUST 580391 STATUTORY MINIMUM LIQUID RESERVE 53821 ASSETS WHOSE USE IS LIMITED 340995 975207 CCRC ENTRANCE FEE OBLIGATION 13388 REFUNDABLE ADVANCES 28839 TENANT DEPOSITS 887 ESTIMATED THIRD-PARTY PAYOR SETTLEMENTS 26214 69328 X 6543195 -131627 -131627 6674822 560515 560515 7235337 7529275 0 7529275 350332 350332 7879607 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S CONSOLIDATED 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 CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. THERE WERE NO INTEREST OR PENALTIES RECOGNIZED ON THE CONSOLIDATED STATEMENTS OF OPERATIONS AS A RESULT OF THIS GUIDANCE. GENERALLY, TAX RETURNS FOR YEARS ENDED DECEMBER 31, 2019, AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT MANAGEMENT FEES 16,046. RESTRICTED CONTRIBUTIONS 210,183. BAD DEBT 334,286. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT MANAGEMENT FEES 16,046. BAD DEBT 334,286. FORM 990, PART VI, SECTION A, LINE 3 REFORMED PRESBYTERIAN WOMAN'S ASSOCIATION HAS A MANAGEMENT AGREEMENT WITH BAPTIST MANAGEMENT SERVICES. FORM 990, PART VI, SECTION A, LINE 6 ANY MEMBER IN GOOD STANDING OF THE REFORMED PRESBYTERIAN CHURCH OF NORTH AMERICA (RPCNA) MAY BECOME A VOTING MEMBER OF REFORMED PRESBYTERIAN WOMAN'S ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD MEMBERS ARE ELECTED BY THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B EVERY BOARD MEMBER AND KEY STAFF MEMBER IS PROVIDED A COPY OF THE IRS 990 REPORT BEFORE IT IS SUBMITTED AND GIVEN THE OPPORTUNITY TO ASK QUESTIONS, MAKE COMMENT, OR PROPOSE REVISIONS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS HAS ADOPTED A CONFLICT OF INTEREST POLICY. ALL BOARD MEMBERS, OFFICERS, AND KEY STAFF ARE REQUIRED TO ANNUALLY DISCLOSE ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD APPROVES THE COMPENSATION POLICY FOR THE ORGANIZATION. PERIODIC CHANGES IN BOTH THE EXEMPT AND NON-EXEMPT WAGE SCALES ARE APPROVED BY THE BOARD OF DIRECTORS. THE EXECUTIVE DIRECTOR AND DIRECTOR OF FINANCE CONFER ON THE RESULTS OF COMPENSATION CHANGES DUE TO SCALE CHANGES OR PERFORMANCE APPRAISALS. FORM 990, PART VI, SECTION C, LINE 19 THE IRS 990 REPORT, THE ANNUAL AUDITED FINANCIAL STATEMENTS, AND THE GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE FRONT RECEPTIONIST COUNTER. ALL CLERICAL STAFF ARE PROVIDED TRAINING AS TO THESE PROCEDURES. THE CONFLICT OF INTEREST POLICY MAY BE DISCUSSED WITH THE EXECUTIVE DIRECTOR AND THE DIRECTOR OF FINANCE AS ANYONE DESIRES. FORM 990, PART IX, LINE 11G MISCELLANEOUS: PROGRAM SERVICE EXPENSES 616,287. MANAGEMENT AND GENERAL EXPENSES 239,473. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 855,760. FORM 990, PART XI, LINE 9: INVESTMENT GAIN 7,536. VALUATION LOSS ON MCGAW TRUST -173,240. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. THE PROCESS IS CONSISTENT WITH PRIOR YEARS AND HAS NOT CHANGED. THE UPPER ROOMS INC 2334 PERRYSVILLE AVENUE PITTSBURGH PA 15214 202810853 HUD APARTMENTS PA 501(C)(3) LINE 11 RP WOMAN'S ASSOCIATION 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 THE UPPER ROOMS INC L 64562 COST