2024-05-14T06:38:58-05:00 2023-06-30 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2022-07-01 231371947 THE GOOD SHEPHERD REHABILITATION HOSPITAL GOOD 6107763160 GOOD SHEPHERD PLAZA 850 S 5TH ST ALLENTOWN PA 18103 MICHAEL SPIGEL PRESIDENT & CEO 6107763160 2024-05-07 1 MICHAEL SPIGEL 999009999 1 KERRI N BOGDA CPA P00760402 7177404863 2024-05-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHAEL SPIGEL GOOD SHEPHERD PLAZA 850 S 5TH ST ALLENTOWN PA 18103 88495784 0 X WWW.GOODSHEPHERDREHAB.ORG X 1909 PA TO ENHANCE LIVES, MAXIMIZE FUNCTION, INSPIRE HOPE, AND PROMOTE DIGNITY AND WELL-BEING. 18 17 721 17 0 0 2831420 11982609 69226735 74608389 92355 94742 2102516 1655489 74253026 88341229 0 0 0 0 44999385 47299575 0 0 0 41761190 42122406 86760575 89421981 -12507549 -1080752 75228224 136236575 78597817 139781558 -3369593 -3544983 X MOTIVATED BY THE DIVINE GOOD SHEPHERD AND THE OFTEN COMPLEX PHYSICAL AND COGNITIVE REHABILITATION NEEDS OF OUR COMMUNITIES, OUR MISSION IS TO ENHANCE LIVES, MAXIMIZE FUNCTION, INSPIRE HOPE, AND PROMOTE DIGNITY AND WELL-BEING WITH EXPERTISE INNOVATIVE CARE AND COMPASSION. 0 0 76886076 74608389 THE GOOD SHEPHERD REHABILITATION HOSPITAL ("GSRH") IS A 94-BED REHABILITATION HOSPITAL (DECREASED BY 12 BEDS IN AUG 2019) WITH LOCATIONS IN ALLENTOWN AND BETHLEHEM, PENNSYLVANIA. GSRH HOLDS THE FOLLOWING CARF (COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES) ACCREDITATIONS: - INPATIENT REHABILITATION PROGRAMS - HOSPITAL (ADULTS)- INPATIENT REHABILITATION PROGRAMS - HOSPITAL (PEDIATRIC SPECIALTY PROGRAM)- INPATIENT REHABILITATION PROGRAMS - HOSPITAL: AMPUTATION SPECIALTY PROGRAM (ADULTS)CONTINUED ON SCHEDULE O- INPATIENT REHABILITATION PROGRAMS - HOSPITAL: BRAIN INJURY SPECIALTY PROGRAM (ADULTS)- INPATIENT REHABILITATION PROGRAMS - HOSPITAL: SPINAL CORD SYSTEM OF CARE (ADULTS)- INPATIENT REHABILITATION PROGRAMS - HOSPITAL: STROKE SPECIALTY PROGRAM (ADULTS)- INTERDISCIPLINARY OUTPATIENT MEDICAL REHABILITATION PROGRAMS: SPINAL CORD SYSTEM OF CARE (ADULTS)POST-ACUTE CARE IS PROVIDED FOR CHILDREN, ADOLESCENTS AND ADULTS WHO HAVE CONDITIONS THAT INCLUDE: AMPUTATION, ARTHRITIS, BRAIN INJURY, CHILDHOOD DEVELOPMENTAL DISABILITIES, CHRONIC PAIN, COMPLEX WOUNDS, MULTIPLE SCLEROSIS, MULTIPLE TRAUMA, ORTHOPEDIC INJURY, PULMONARY DISEASE, SPINAL CORD INJURY, AND STROKE. SERVICES ARE PROVIDED BY PHYSICAL MEDICINE AND REHABILITATION PHYSICIANS, REHABILITATION NURSES, PHYSICAL AND OCCUPATIONAL THERAPISTS, RESPIRATORY THERAPISTS, NEURO-PSYCHOLOGISTS, AND SPEECH-LANGUAGE PATHOLOGISTS.IN FISCAL YEAR 2023, GSRH DISCHARGED A TOTAL OF 1,072 PATIENTS FROM THE INPATIENT REHAB HOSPITALS, 78 PATIENTS FROM THE INPATIENT PEDIATRIC UNIT, AND PROVIDED 249,167 OUTPATIENT VISITS. 76886076 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 721 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 17 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X MICHAEL SPIGEL PRESIDENT & CEO 6107763160 GOOD SHEPHERD PLAZA 850 S 5TH ST ALLENTOWN PA 18103 MICHAEL R SPIGEL PRESIDENT & CEO 6.50 43.50 X X 0 609700 36114 GARY SCHMIDT CHAIR 0.25 0.75 X X 0 0 0 SANDRA BODNYK VICE CHAIR 0.25 0.75 X X 0 0 0 JOHN RICHTER SECRETARY 0.25 0.75 X X 0 0 0 JAN HELLER TREASURER 0.25 0.75 X X 0 0 0 POLLY BESTE TRUSTEE 0.25 0.75 X 0 0 0 PAMELA DECAMPLI TRUSTEE 0.25 2.75 X 0 0 0 PAUL EMRICK TRUSTEE 0.25 0.75 X 0 0 0 DAVID FESSLER TRUSTEE 0.25 0.75 X 0 0 0 LORI GUSTAVE TRUSTEE 0.25 2.75 X 0 0 0 JAMES GREENFIELD TRUSTEE 0.25 0.75 X 0 0 0 ELSBETH HAYMON TRUSTEE 0.25 0.75 X 0 0 0 THOMAS LYNCH TRUSTEE 0.25 0.75 X 0 0 0 MICHAEL PESSINA TRUSTEE 0.25 0.75 X 0 0 0 TINA RICHARDSON TRUSTEE 0.25 0.75 X 0 0 0 VICTOR SALICETTI TRUSTEE 0.25 0.75 X 0 0 0 TIMOTHY STECKEL TRUSTEE 0.25 0.75 X 0 0 0 MAURA TOPPER TRUSTEE 0.25 2.75 X 0 0 0 STEVEN MORRISON TRUSTEE (UNTIL 09/22) 0.25 0.75 X 0 0 0 JAAN NAKTIN TRUSTEE (UNTIL 09/22) 0.25 0.75 X 0 0 0 DAN JANICAK INTERIM CFO 5.00 45.00 X 0 381000 0 JEANNE DZURENKO CNO & SVP 5.00 45.00 X 0 252031 17092 CHERYL A FISHER CHIEF HR OFFICER 5.00 45.00 X 0 270839 29714 TERENCE P O'NEIL CHIEF INFORMATION OFFICER 5.00 45.00 X 0 277077 28653 SANDEEP SINGH CMO & SVP 30.00 20.00 X 584951 0 45838 KYLE C KLITSCH STAFF PHYSIATRIST 40.00 0.00 X 255087 0 18907 KIMBERLY S KUCHINSKI MED DIR PEDIATRIC REHAB 40.00 0.00 X 284451 0 38118 JAMES DALEY ASST MED DIRECTOR 36.00 4.00 X 272351 0 5765 ANDREW G REISH STAFF PHYSIATRIST 40.00 0.00 X 243006 0 18729 JAMES B KIM STAFF PHYSIATRIST 40.00 0.00 X 264575 0 33359 1904421 1790647 272289 58 0 1 0 IMC CONTRUCTION INC 3 GREAT VALLEY PARKWAY STE 200 MALVERN PA 19355 CONTRACTOR SVCS. 37529332 KRN DEVELOPMENT LLC 1331 UNION AVENUE SUITE 1028 MEMPHIS TN 38104 PROJECT MANAGEMENT 670072 PENN STATE HEALTH MILTON HERSHEY MEDICAL 500 UNIVERSITY DR HERSHEY PA 17033 PHYSICIAN SERVICES 614996 TEMPLE UNIVERSITY HOSPITAL 3401 N BROAD ST PHILADELPHIA PA 19140 PHYSICIAN SERVICES 293513 FRANCIS CAUFFMAN ARCHITECTS INC 2000 MARKET STREET SUITE 600 PHILADELPHIA PA 19103 ARCHITECT SVCS. 180076 13 233679 10991489 694861 62580 11982609 NET PATIENT SVC REV 623000 74608389 74608389 74608389 94953 94953 211 -211 -211 -211 98205 233679 154344 -56139 -56139 PROFESSIONAL SVCS REV 621110 1428929 1428929 FITNESS CENTER 713940 188751 188751 HEALTH NETWORK LABS SVCS. 621500 89240 89240 4708 4708 1711628 88341229 76320017 0 38603 38221936 36218468 2003468 2130972 2019273 111699 4184890 3965532 219358 2761777 2617014 144763 3829 3829 3963513 3135269 828244 53555 31165 22390 293786 218236 75550 2654909 1797041 857868 59419 49595 9824 49861 35808 14053 5802 5802 2771338 2771338 33004 33004 CORPORATE ALLOCATION 28280998 20362319 7918679 MEDICAL SUPPLIES 3263698 3252446 11252 EQUIPMENT RENTAL 396726 117674 279052 REPAIRS & MAINTENANCE 56910 33094 23816 235058 222998 12060 89421981 76886076 12535905 0 12526 12061 4718713 6175962 10489423 11091039 954405 798473 2093445 1862865 197481506 94797975 44045454 102683531 2018989 2012511 10895269 11600133 75228224 136236575 10142303 15185126 68455514 124596432 78597817 139781558 X -3369593 -3544983 -3369593 -3544983 75228224 136236575 X -1080752 905362 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 3829 3829 0 PART II-B, LINE 1: THE GOOD SHEPHERD REHABILITATION HOSPITAL ("GSRH") PAID DUES TO VARIOUS ORGANIZATIONS DURING THE YEAR ENDED JUNE 30, 2023. THESE ORGANIZATIONS INFORMED GSRH THAT A PERCENTAGE OF THOSE DUES WERE USED FOR LOBBYING PURPOSES, AS FOLLOWS: 1) THE HOSPITAL & HEALTHSYSTEM ASSOCIATION OF PENNSYLVANIA ("HAP"): $3,829 10807737 10807737 57943607 40559573 17384034 12335095 10797089 1538006 43923432 39029362 4894070 72471635 4411951 68059684 102683531 RIGHT-OF-USE ASSETS 5530419 PREPAID PENSION COST 5960579 DUE FROM AFFILIATE 109135 11600133 DUE TO RELATED PARTIES 118662985 LEASE LIABILITY 5717847 ESTIMATED THIRD PARTY SETTLEMENTS 106465 DUE TO AFFILIATE 109135 124596432 X 89401146 905362 905362 88495784 -154555 -154555 88341229 89576536 154555 154555 89421981 0 89421981 PART X, LINE 2: GOOD SHEPHERD PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY IN RECORDING TAX LIABILITIES IN THE CONSOLIDATED FINANCIAL STATEMENTS. MEASUREMENT AND RECOGNITION OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. PART XI, LINE 2D - OTHER ADJUSTMENTS: PENSION LIABILITY ADJUSTMENT 905,362. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -154,344. LOSS ON DISPOSAL OF ASSETS -211. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 154,344. LOSS ON DISPOSAL OF ASSETS 211. GALA IN THE GARDEN 217879 166779 51100 59374 31578 31626 GOLF & TENNIS CLASSIC 114005 66900 47105 6675 20186 119 4786 331884 233679 98205 6675 79560 31697 36412 154344 -56139 1 1 X 1 X 0 1 1 0 1 1 6794 6794 0.00010 16209007 10013695 6195312 0.06940 16215801 10013695 6202106 0.06950 35946 35946 0.00040 3164741 3164741 0.03540 5408751 4252096 1156655 0.01290 8609438 4252096 4357342 0.04870 24825239 14265791 10559448 0.11820 1 82163 9071 23218708 28739294 -5520586 X 1 1 1 1 GOOD SHEPHERD REHABILITATION HOSPITAL 850 SOUTH 5TH STREET ALLENTOWN PA 18103 070801 X REHABILITATION HOSPITAL GOOD SHEPHERD REHABILITATION HOSPITAL 1 0 0 1 X X X X X X X X X 21 1 0 1 1 X WWW.GOODSHEPHERDREHAB.ORG/ABOUT-GOOD-SHEPHERD/CHNA/ X 1 22 1 WWW.GOODSHEPHERDREHAB.ORG/ABOUT-GOOD-SHEPHERD/CHNA/ 0 1 X 200.000000000000 X X X X X X 1 1 X X X 1 X HTTPS://WWW.GOODSHEPHERDREHAB.ORG/FOR-PATIENTS-AND-VISITORS/CHARITY-CARE/ X HTTPS://WWW.GOODSHEPHERDREHAB.ORG/FOR-PATIENTS-AND-VISITORS/CHARITY-CARE/ X X X X X X 1 X 0 X X X X 0 X X 0 0 GOOD SHEPHERD REHABILITATION HOSPITAL PART V, SECTION B, LINE 5: THIS STUDY USED A MULTI-PRONGED RESEARCH METHOD TO IDENTIFY COMMUNITY HEALTH NEEDS AMONG PEOPLE WITH DISABILITIES.1. FIRST, THIS STUDY UPDATED AND EXTENDED INFORMATION DERIVED FROM KEY SECONDARY SOURCES OF DATA. 2. SECOND, THIS STUDY SUMMARIZED FINDINGS FROM A TELEPHONE-BASED SURVEY ADMINISTERED TO A RANDOMLY SELECTED SAMPLE OF 1,019 RESIDENTS IN LEHIGH, NORTHAMPTON, AND MONROE COUNTIES. 3. THIRD, THIS STUDY INCLUDED FINDINGS FROM TWO FORUMS OF KEY STAKEHOLDERS (E.G., PEOPLE WITH DISABILITIES, HEADS OF PUBLIC AND PRIVATE AGENCIES SERVING THE DISABILITY COMMUNITY, EDUCATORS, ELECTED REPRESENTATIVES, ETC.) WHERE PARTICIPANTS SHARED ADDITIONAL INSIGHT ABOUT DIVERSITY, EQUITY, AND INCLUSION CONCERNS FOR DISABLED PEOPLE AND VALIDATED THE SECONDARY AND SURVEY DATA. 4. LASTLY, THIS STUDY REFLECTED ON WHAT WAS LEARNED FROM THE PREVIOUS CHNA CONDUCTED IN 2018-2019.BOTH FEDERAL REGULATIONS AND BEST PRACTICES FOR CARRYING OUT CHNAS EMPHASIZE THE ROLE OF COMMUNITY INPUT. A CENTRAL GOAL OF THE CURRENT STUDY WAS TO ENGAGE DIVERSE STAKEHOLDERS AS PARTNERS IN RESEARCH FOR PEOPLE WITH DISABILITIES, RATHER THAN SIMPLY AS SUBJECTS OR OBJECTS OF THE RESEARCH. GOOD SHEPHERD REHABILITATION HOSPITAL PART V, SECTION B, LINE 6B: GOOD SHEPHERD'S MOST RECENT CHNA WAS CONDUCTED IN PARTNERSHIP WITH THE MUHLENBERG COLLEGE INSTITUTE OF PUBLIC OPINION UNDER THE LEADERSHIP OF DR. LANETHEA MATHEWS-SCHULTZ, PROFESSOR AND CHAIR OF POLITICAL SCIENCE AT MUHLENBERG COLLEGE. THE MUHLENBERG COLLEGE INSTITUTE OF PUBLIC OPINION IS DIRECTED BY DR. CHRISTOPHER BORICK, PROFESSOR OF POLITICAL SCIENCE AT MUHLENBERG COLLEGE. IN ADDITION, GOOD SHEPHERD PARTNERED WITH THE DISABILITY FRIENDLY COMMUNITY OF THE LEHIGH VALLEY WHICH INCLUDES PEOPLE WITH DISABILITIES, REPRESENTATIVES OF NON-PROFITS AND FOR-PROFIT SERVICE ORGANIZATIONS, CAREGIVERS, FAMILY MEMBERS, GOVERNMENT AND COMMUNITY LEADERS AS WELL AS PEOPLE ADVOCATING FOR INCLUSION. GOOD SHEPHERD REHABILITATION HOSPITAL PART V, SECTION B, LINE 11: ON JUNE 6, 2022, THE BOARD OF TRUSTEES OF GOOD SHEPHERD REHABILITATION NETWORK PASSED A RESOLUTION ADOPTING THEIR FY '2023-'2025 CHNA IMPLEMENTATION PLAN. THE PLAN IDENTIFIES STRATEGIES AND ACTION STEPS DESIGNED TO IMPACT PRIORITY AREAS IDENTIFIED THROUGH THE 2022 CHNA PROCESS. THE IMPLEMENTATION PLAN IDENTIFIED THREE HEALTH PRIORITIES GOOD SHEPHERD COMMITTED TO WORKING ON OVER THE THREE-YEAR PERIOD. THE FIRST GOAL IS TO PRODUCE AND PROMOTE OPPORTUNITIES FOR EXTERNAL EDUCATION. THE SECOND GOAL IS TO PRODUCE AND FACILITATE OPPORTUNITIES FOR INTERNAL EDUCATION. THE THIRD GOAL IS TO FOSTER PARTNERSHIPS WITH COLLEGES, UNIVERSITIES, AND COMMUNITY ORGANIZATIONS FOR FURTHER EDUCATION AND RESEARCH. ACTIONS TAKEN FOR EACH GOAL/PRIORITY INCLUDE:A. THE FIRST ANNUAL NATIONAL SPEAKER EVENT WAS HELD TO PROMOTE DISABILITY AWARENESS AND RESILIENCY IN OVERCOMING OBSTACLES. THIS WAS ATTENDED BY MEMBERS OF THE COMMUNITY, COMMUNITY PARTNERS, ASSOCIATES, CURRENT AND FORMER PATIENTS AND LOCAL STUDENTS.THE FIRST ANNUAL INNOVATION SUMMIT WAS HELD FEATURING PROMINENT SPEAKERS IN THE HEALTHCARE AND TECHNOLOGY SECTORS TO DISCUSS INNOVATIVE TECHNIQUES USED IN HEALTHCARE. THIS EVENT OFFERED CONTINUING PROFESSIONAL EDUCATION CREDITS FOR CLINICAL PARTNERS INTERNALLY AND EXTERNALLY. GENERAL SESSIONS WERE AVAILABLE FOR ALL ATTENDEES. THROUGH A COLLABORATION WITH THE HEART ASSOCIATION, A STROKE SCREENING EVENT WAS HELD TO SCREEN AND EDUCATE THE COMMUNITY ABOUT THE RISK OF STROKE AND THE AFTERMATH OF SUCH A CATASTROPHIC EVENT. IN ADDITION, GOOD SHEPHERD EXPERTS PROVIDED MORE THAN 30 EDUCATION SESSIONS TO TARGETED COMMUNITY GROUPS, INCLUDING FAITH COMMUNITIES, CIVIC ORGANIZATIONS, SCHOOLS AND SENIOR CENTERS.B. PARTNERING WITH GOOD SHEPHERD LEARNS, EDUCATIONAL MODULES ARE BEING DEVELOPED AND DEPLOYED ACROSS ALL DEPARTMENTS OF GOOD SHEPHERD. THESE MODULES WILL BE OFFERED EXTERNALLY AS A COMMUNITY EDUCATION OUTREACH.GOOD SHEPHERD'S CHIEF MEDICAL OFFICER OFFERED EDUCATIONAL SESSIONS FOR STUDENTS IN MEDICAL SCHOOL RESIDENCY PROGRAMS.THE DEI COMMITTEE CONTINUED TO ACTIVELY ENGAGE OUR ASSOCIATES AND PATIENTS. SUBGROUPS FOCUSED ON DEI ISSUES THAT SOMETIMES IMPACT DISABILITY OUTCOMES.C. A CONTINUING AND ENHANCED COLLABORATION WITH LOCAL COLLEGES AND UNIVERSITIES RESULTED IN THE APPLICATION OF 3D PRINTING TECHNOLOGY TO DESIGN AND CREATE ADAPTIVE EQUIPMENT TO AID THOSE WITH DISABILITIES. GOOD SHEPHERD REHABILITATION HOSPITAL PART V, SECTION B, LINE 13H: GOOD SHEPHERD REHABILITATION HOSPITAL (THE HOSPITAL) HAS A WRITTEN CHARITY CARE POLICY. ALL PATIENTS ARE NOTIFIED OF GOOD SHEPHERD'S CHARITY CARE AVAILABILITY PRIOR TO THE START OF THEIR CARE. GENERALLY, PATIENTS AUTOMATICALLY QUALIFY UNDER THE HOSPITAL'S CHARITY CARE POLICY IF THEIR INCOME IS LESS THAN 200% OF THE CURRENT FEDERAL POVERTY GUIDELINES. HOWEVER, OTHER FACTORS ARE ALSO USED TO DETERMINE ELIGIBILITY INCLUDING:- SOURCES OF INCOME- LIVING EXPENSES- OTHER PERSONAL ASSETS AND LIABILITIES- DEMOGRAPHIC INFORMATION- ONGOING HEALTHCARE NEEDSQUALIFICATION UNDER THE HOSPITAL'S CHARITY CARE POLICY ENTITLES PATIENTS TO COMPLETELY FREE CARE. THE HOSPITAL DOES NOT OFFER A PROGRAM OF DISCOUNTED CHARITY CARE. HOWEVER, PATIENTS THAT DO NOT QUALIFY FOR CHARITY CARE AND HAVE NO INSURANCE ARE OFFERED A DISCOUNTED PRIVATE PAY RATE FOR SERVICES, PAYABLE AT THE TIME OF SERVICE. THE DISCOUNTED PRIVATE PAY RATE IS DETERMINED CONSIDERING THE ESTIMATED COST OF SERVICES PROVIDED. PART I, LINE 3C: GOOD SHEPHERD REHABILITATION HOSPITAL (THE HOSPITAL) HAS A WRITTEN CHARITY CARE POLICY. ALL PATIENTS ARE NOTIFIED OF GOOD SHEPHERD'S CHARITY CARE AVAILABILITY PRIOR TO THE START OF THEIR CARE. GENERALLY, PATIENTS AUTOMATICALLY QUALIFY UNDER THE HOSPITAL'S CHARITY CARE POLICY IF THEIR INCOME IS LESS THAN 200% OF THE CURRENT FEDERAL POVERTY GUIDELINES. HOWEVER, OTHER FACTORS ARE ALSO USED TO DETERMINE ELIGIBILITY INCLUDING:-SOURCES OF INCOME-LIVING EXPENSES-OTHER PERSONAL ASSETS AND LIABILITIES-DEMOGRAPHIC INFORMATION-ONGOING HEALTHCARE NEEDSQUALIFICATION UNDER THE HOSPITAL'S CHARITY CARE POLICY ENTITLES PATIENTS TO COMPLETELY FREE CARE. THE HOSPITAL DOES NOT OFFER A PROGRAM OF DISCOUNTED CHARITY CARE. HOWEVER, PATIENTS THAT DO NOT QUALIFY FOR CHARITY CARE AND HAVE NO INSURANCE ARE OFFERED A DISCOUNTED PRIVATE PAY RATE FOR SERVICES, PAYABLE AT THE TIME OF SERVICE. THE DISCOUNTED PRIVATE PAY RATE IS DETERMINED CONSIDERING THE ESTIMATED COST OF SERVICES PROVIDED. THE HOSPITAL'S POLICY ALSO PROVIDES FOR CHARITY CARE FOR CERTAIN PATIENTS UNDER UNIQUE CIRCUMSTANCES. THESE CIRCUMSTANCES INCLUDE PATIENTS WHO MAY EXPERIENCE SIGNIFICANT FINANCIAL HARDSHIP OR PERSONAL FINANCIAL LOSS REGARDLESS OF THEIR INCOME, INCLUDING PATIENTS WHO MAY BE CLASSIFIED AS "MEDICALLY INDIGENT." THESE UNIQUE CIRCUMSTANCES ARE REVIEWED BY ADMINISTRATION, PURSUANT TO POLICY. THE GOOD SHEPHERD AUDITED FINANCIAL STATEMENTS PROVIDE THE FOLLOWING DISCLOSURES WITH RESPECT TO CHARITY CARE:"GOOD SHEPHERD PROVIDES CHARITY CARE TO PATIENTS WHO MEET CERTAIN CRITERIA REGARDLESS OF THEIR ABILITY TO PAY. THE CRITERIA FOR CHARITY CONSIDERS FAMILY SIZE, SOURCES OF INCOME, LIVING EXPENSES, NET WORTH, ONGOING HEALTHCARE NEEDS, AS WELL AS OTHER PERTINENT INFORMATION. BECAUSE GOOD SHEPHERD DOES NOT PURSUE COLLECTION OF AMOUNTS DETERMINED TO QUALIFY AS CHARITY CARE, THEY ARE NOT REPORTED AS REVENUES. GOOD SHEPHERD MAINTAINS RECORDS TO IDENTIFY AND MONITOR THE AMOUNT OF CHARITY CARE IT PROVIDES. THE COSTS ASSOCIATED WITH THE CHARITY CARE SERVICES PROVIDED ARE ESTIMATED BY APPLYING A COST-TO-CHARGE RATIO TO THE AMOUNT OF GROSS UNCOMPENSATED CHARGES FOR THE PATIENTS RECEIVING CHARITY CARE. THE LEVEL OF CHARITY CARE PROVIDED BY GOOD SHEPHERD AMOUNTED TO APPROXIMATELY $210,000 IN 2023 AND $250,000 IN 2022. GOOD SHEPHERD RECEIVED $2,550 AND $4,175 IN CONTRIBUTIONS RESTRICTED FOR CHARITY CARE DURING 2023 AND 2023, RESPECTIVELY." PART I, LINE 6A: THE HOSPITAL'S COMMUNITY BENEFIT ACTIVITIES ARE PUBLISHED ON A CONSOLIDATED BASIS BY GOOD SHEPHERD REHABILITATION NETWORK (GSRN). THIS REPORT INCLUDES THE COMMUNITY BENEFIT ACTIVITIES PROVIDED BY GSRN, AS WELL AS BY ITS CONTROLLED ENTITIES (INCLUDING THE HOSPITAL). THIS REPORT IS DISTRIBUTED AND MADE AVAILABLE TO THE PUBLIC ON THE GSRN WEBSITE. A COMMUNITY BENEFIT REPORT IS NOT REQUIRED TO BE FILED WITH THE COMMONWEALTH OF PENNSYLVANIA AND, ACCORDINGLY, GSRN HAS NOT FILED ONE.IN ORDER TO BETTER UNDERSTAND THE ORGANIZATIONAL, FINANCIAL AND OPERATIONAL COMPLEXITIES OF THE ORGANIZATIONS CONTAINED WITHIN GSRN, THE FOLLOWING INFORMATION IS PROVIDED:THE HOSPITAL'S FINANCIAL RESULTS ARE REPORTED AS A COMPONENT OF THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS OF GOOD SHEPHERD REHABILITATION NETWORK AND CONTROLLED ENTITIES (GOOD SHEPHERD). SEPARATE AUDITED FINANCIAL STATEMENTS ARE NOT PREPARED FOR THE HOSPITAL. THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS OF GOOD SHEPHERD INCLUDE THE FOLLOWING CORPORATIONS:-GOOD SHEPHERD REHABILITATION NETWORK (GSRN), THE CONTROLLING PARENT CORPORATION, FORMERLY GOOD SHEPHERD HOME-GOOD SHEPHERD REHABILITATION HOSPITAL (THE HOSPITAL)-GOOD SHEPHERD HOME LONG-TERM CARE FACILITY, INC. (LTC)-GOOD SHEPHERD LONG-TERM ACUTE SERVICES, INC., D/B/A GOOD SHEPHERD SPECIALTY HOSPITAL (THE SPECIALTY HOSPITAL)-GOOD SHEPHERD HOUSING DEVELOPMENT CORPORATION (SUPPIL)-GOOD SHEPHERD RECIPROCAL RISK RETENTION GROUP (THE RRG)-GOOD SHEPHERD GROUP, LLC (GS GROUP)-GOOD SHEPHERD DEVELOPMENT, LLC (GSD)GOOD SHEPHERD'S PRIMARY OPERATIONS ARE CONDUCTED WITHIN THE HOSPITAL, WHICH PROVIDES COMPREHENSIVE INPATIENT AND OUTPATIENT REHABILITATION SERVICES AT NUMEROUS LOCATIONS. THE LTC OPERATES TWO SKILLED NURSING FACILITIES WHICH SERVICE THE NEEDS OF SEVERELY DISABLED ADULTS. THE LTACH PROVIDES SERVICES THAT REPRESENT THE FIRST STEP IN THE POST-ACUTE CARE PROCESS OF RECOVERY. SUPPIL PROVIDES SUPPORTIVE INDEPENDENT HOUSING TO PERSONS WITH DISABILITIES UNDER SECTION 811 OF THE DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT. THE RRG IS A SELF-INSURANCE COMPANY THATPROVIDES PRIMARY LIABILITY INSURANCE AND RISK MANAGEMENT SERVICES. GSD WAS ESTABLISHED TO DEVELOP, OWN AND MANAGE BUSINESSES RELATED TO GOOD SHEPHERD'S MISSION.IN ADDITION TO THE ORGANIZATIONS DESCRIBED ABOVE, IN JANUARY 2007, GSRN ENTERED INTO A JOINT VENTURE AGREEMENT WITH THE TRUSTEES OF THE UNIVERSITY OF PENNSYLVANIA (THE UNIVERSITY) TO CREATE PHILADELPHIA POST-ACUTE PARTNERS, LLC D/B/A GOOD SHEPHERD PENN PARTNERS (GSPP). GSPP WAS CREATED TO ESTABLISH AND OPERATE A NEW LONG-TERM ACUTE CARE HOSPITAL, TO ASSUME THE OWNERSHIP OF AND CONTINUE TO OPERATE ALL OF THE OUTPATIENT OPERATIONS OF THE UNIVERSITY, TO CARRY OUT THE DAY-TO-DAY OPERATIONS OF THE HOSPITAL OF THE UNIVERSITY OF PENNSYLVANIA'S (HUP'S) INPATIENT REHABILITATION UNIT, AND TO PROVIDE THE UNIVERSITY AND ITS AFFILIATES WITH CERTAIN CLINICAL AND/OR STAFFING SERVICES RELATING TO REHABILITATION. GSRN WAS A 51% OWNER OF GSPP IN FY23; HOWEVER, THE OPERATIONS OF GSPP ARE NOT CONSOLIDATED WITHIN THE CONSOLIDATED FINANCIAL STATEMENTS OF GOOD SHEPHERD AS GSRN IS NOT DEEMED TO HAVE CONTROL OVER GSPP. AS A RESULT, GSRN RECORDS THEIR INVESTMENT IN GSPP UNDER THE EQUITY METHOD OF ACCOUNTING WITHIN THE GSRN CONSOLIDATED FINANCIAL STATEMENTS. PART I, LINE 7: THE HOSPITAL USED A COST-TO-CHARGE RATIO IN DETERMINING THE FIGURES REPORTED IN THIS TABLE. THIS COST-TO-CHARGE RATIO WAS DERIVED FROM WORKSHEET 2 RATIO OF PATIENT CARE COST-TO CHARGES. PART I, LINE 7G: OF THE NET COMMUNITY BENEFIT EXPENSE OF $1,156,655 REPORTED ON PART I, LINE 7G. COLUMN (E), $343,728 IS RELATED TO THE NET LOSS FROM THE HOSPITAL'S PEDIATRICIAN OPERATING UNIT. THIS OPERATING LOSS INCLUDES THE PROFESSIONAL FEES EARNED BY THESE PHYSICIANS, AS WELL AS THE DIRECT SALARY AND WAGES AND OTHER OPERATING EXPENSES NECESSARY TO GENERATE SUCH PROFESSIONAL FEES. IN ADDITION, $25,778 OF OVERHEAD COSTS WAS ALLOCATED TO THIS OPERATING UNIT, BASED UPON THE SAME RELATIVE NET REVENUE ALLOCATION METHODOLOGY USED IN THE DEVELOPMENT OF INTERNAL FINANCIAL STATEMENTS PART I, LN 7 COL(F): THE AMOUNT OF BAD DEBT EXPENSE INCLUDED ON FORM 990, PART IX, LINE 25, BUT SUBTRACTED FOR PURPOSES OF CALCULATING THE PERCENTAGE IN THIS COLUMN IS $93,815. PART III, LINE 2: THE COSTING METHODOLOGY USED IN DETERMINING BAD DEBT EXPENSE AT COST IS BAD DEBT EXPENSE TIMES THE COST TO CHARGE RATIO. PART III, LINE 3: WE BELIEVE THAT A PORTION OF OUR BAD DEBTS RESULTS FROM SERVICES PROVIDED TO PATIENTS WHO MEET THE CHARITY CARE GUIDELINES BUT WERE UNABLE OR UNWILLING TO PROVIDE THE APPROPRIATE DOCUMENTATIONS TO ALLOW THAT CLASSIFICATION. THESE WOULD BE CLASSIFIED AS BAD DEBT EXPENSE AT COST TIMES THE AVERAGE ESTIMATED POVERTY PERCENTAGE WITHIN THE HOSPITAL'S 5 COUNTY PRIMARY SERVICE AREA. THE HOSPITAL PROVIDES CARE TO ALL PATIENTS WHO NEED IT, REGARDLESS OF THEIR ABILITY TO PAY. THIS IS PART OF THE HOSPITAL'S MISSION. PART III, LINE 4: REFER TO NOTE #3 PATIENT SERVICE REVENUES IN THE AUDITED FINANCIAL STATEMENTS FOR GOOD SHEPHERD REHABILITATION NETWORK. PART III, LINE 8: THE COSTING METHODOLOGY UTILIZED IN THE DETERMINATION OF THE MEDICARE ALLOWABLE COSTS REPORTED IN THE HOSPITAL'S COST REPORT IS QUITE COMPREHENSIVE. DIRECTLY ALLOCATED COSTS ARE USED AS A STARTING POINT AND OTHER COSTS ARE STEPPED-DOWN TO THE HOSPITAL BASED UPON INDUSTRY-ACCEPTABLE ALLOCATION METHODOLOGIES. THE HOSPITAL HAS REPORTED A MEDICARE SHORTFALL OF $5,520,586 IN PART III, SECTION B (MEDICARE), LINE 7. THIS SHORTFALL SHOULD BE CONSIDERED AS A COMPONENT OF COMMUNITY BENEFIT BECAUSE THE HOSPITAL TREATS ALL MEDICALLY NECESSARY PATIENTS, REGARDLESS OF THEIR ABILITY TO PAY AND REGARDLESS OF WHETHER THE EXPECTED REIMBURSEMENT IS ADEQUATE TO COVER ALL RELATED AND NECESSARY EXPENSES. PART III, LINE 9B: THE HOSPITAL HAS A WRITTEN BILLING AND COLLECTION POLICY AND SUCH POLICY COVERS THE PROCEDURES NECESSARY TO BILL AND COLLECT FOR THE MEDICAL SERVICES PROVIDED TO PATIENTS. PATIENTS KNOWN TO QUALIFY FOR FINANCIAL ASSISTANCE UNDER THE HOSPITAL'S CHARITY CARE POLICY (AS EVIDENCED BY A PROPERLY COMPLETED AND APPROVED CHARITY CARE APPLICATION) ARE NOT SUBJECT TO THE COLLECTION PROVISIONS OF THIS POLICY. RATHER, THEIR ACCOUNT BALANCES ARE WRITTEN-OFF FROM THE PATIENT ACCOUNTING RECORDS AS CHARITY CARE. IN INSTANCES WHERE THE HOSPITAL BELIEVES A PATIENT MAY QUALIFY FOR CHARITY CARE AND THE PATIENT DOES NOT OR CAN NOT COMPLETE THE REQUIRED CHARITY CARE APPLICATION, THE HOSPITAL MAKES REASONABLE EFFORTS TO INDEPENDENTLY SUPPORT THE APPROPRIATE WRITE-OFF OF THE PATIENT ACCOUNT BALANCES AS CHARITY CARE. IN INSTANCES WHERE REASONABLE EFFORTS ARE INSUFFICIENT OR INCONCLUSIVE TO SUPPORT THE APPROPRIATE WRITE-OFF OF THE PATIENT ACCOUNT BALANCES AS CHARITY CARE, THE PATIENT ACCOUNT BALANCES BECOME SUBJECT TO THE COLLECTION PROVISIONS OF THE HOSPITAL'S BILLING AND COLLECTION POLICY. PART VI, LINE 2: TO ASSESS THE HEALTH CARE NEEDS OF THE COMMUNITIES WE SERVE FOR OUR MOST RECENT CHNA, VIRTUAL COMMUNITY FORUM OF KEY STAKEHOLDERS (INCLUDING PEOPLE WITH DISABILITIES, HEADS OF PUBLIC AND PRIVATE AGENCIES SERVING THE DISABILITY COMMUNITY, EDUCATORS, ELECTED REPRESENTATIVES, COUNTY OFFICIALS, ADVOCACY ORGANIZATIONS, REPRESENTATIVES FROM THE ARTS, RELIGIOUS, AND COMMUNITY ORGANIZATIONS) WERE HELD. IN ADDITION, A PHONE SURVEY WAS CONDUCTED WITH PEOPLE WITH AND WITHOUT DISABILITIES AND THEIR FAMILIES TO SHARE INSIGHT ABOUT THEIR OWN CHALLENGES TO LIVING FULLY, INDEPENDENTLY, AND HEALTHFULLY. IN ADDITION TO THESE EFFORTS FOR OUR MOST RECENT CHNA, GOOD SHEPHERD REGULARLY ASSESSES MARKET POTENTIAL AND DEMAND FOR SERVICES THROUGHOUT VARIOUS REGIONS. ON AVERAGE, THESE ASSESSMENTS ARE PERFORMED ON AN ANNUAL BASIS AND DO NOT SPECIFICALLY TARGET NEEDS BUT RATHER OPPORTUNITIES TO EXPAND SERVICE TO OTHER AREAS IN NEED. PART VI, LINE 3: 1) GOOD SHEPHERD'S MISSION IS AS FOLLOWS:"MOTIVATED BY THE DIVINE GOOD SHEPHERD AND THE OFTEN COMPLEX PHYSICAL AND COGNITIVE REHABILITATION NEEDS OF OUR COMMUNITIES, OUR MISSION IS TO ENHANCE LIVES, MAXIMIZE FUNCTION, INSPIRE HOPE AND PROMOTE DIGNITY AND WELL-BEING WITH EXPERTISE, INNOVATIVE CARE AND COMPASSION."GOOD SHEPHERD VIGOROUSLY PURSUES THEIR MISSION REGARDLESS OF A PATIENT'S ABILITY TO PAY.2) IN EACH INPATIENT ROOM, GOOD SHEPHERD PROVIDES A REFERENCE BINDER OF IMPORTANT INFORMATION TO ALL INPATIENTS. THIS BINDER SUPPLEMENTS THE PATIENT'S ADMISSIONS PACKAGE AND INCLUDES A NOTICE OF FINANCIAL AID WHICH INCLUDES THE FOLLOWING WORDING:"IF YOU HAVE LITTLE OR NO HEALTH INSURANCE TO PAY FOR THE SERVICES YOU RECEIVE FROM GOOD SHEPHERD AND WORRY THAT YOU MAY NOT BE ABLE TO PAY FOR PART OR ALL OF YOUR CARE, WE MAY BE ABLE TO HELP. GOOD SHEPHERD PROVIDES CHARITY CARE TO PATIENTS BASED ON THEIR INCOME, ASSETS AND FINANCIAL NEEDS. IN ADDITION, IF YOU DO NOT MEET THE CRITERIA TO BE ELIGIBLE FOR CHARITY CARE, WE WILL HELP YOU ARRANGE FOR AN INTEREST-FREE PAYMENT PLAN TO RESOLVE ANY BALANCES YOU OWE."3) CHARITY CARE INFORMATION IS AVAILABLE ON THE GOOD SHEPHERD WEBSITE IN ENGLISH AND SPANISH. IN PARTICULAR, PATIENTS MAY ACCESS A COPY OF THE NOTICE OF FINANCIAL AID AND A CHARITY CARE APPLICATION.4) GOOD SHEPHERD PUBLISHES AND DISTRIBUTES A NOTICE OF PAYMENT RESPONSIBILITY TO ALL PATIENTS. THE FIRST PARAGRAPH OF THIS FORM STATES THE FOLLOWING:"GOOD SHEPHERD IS A NON-PROFIT CHARITABLE ORGANIZATION THAT PROVIDES HEALTHCARE SERVICES TO ALL MEDICALLY APPROPRIATE PATIENTS WHO SEEK CARE REGARDLESS OF THEIR FUNDS TO PAY FOR SERVICES. THIS INCLUDES THE UNINSURED AND THE UNDER INSURED."THE NOTICE GOES ON TO STATE:"IT HAS BEEN BROUGHT TO OUR ATTENTION THAT YOU POTENTIALLY LACK THE FINANCIAL RESOURCES TO PAY FOR YOUR MEDICAL CARE. YOUR ADMISSION TO GOOD SHEPHERD IS CONTINGENT UPON YOUR ASSISTANCE IN HELPING US SECURE PAYMENT OF YOUR MEDICAL BILL FOR THE CARE BEING PROVIDED TO YOU. TO ADDRESS THE PAYMENT OF YOUR BILL, WE ARE REQUESTING THAT YOU APPLY FOR MEDICAL ASSISTANCE BENEFITS THROUGH THE PENNSYLVANIA MEDICAID PROGRAM AND APPLY FOR GOOD SHEPHERD'S CHARITY CARE PROGRAM."5) EACH PATIENT BILL OR STATEMENT INCLUDES THE FOLLOWING STATEMENT:"GOOD SHEPHERD REHABILITATION HOSPITAL IS A NON-PROFIT ORGANIZATION AND OFFERS CHARITY CARE TO THOSE WHO QUALIFY. IF YOU DO NOT HAVE THE FUNDS TO PAY, PLEASE CONTACT US."6) TRANSLATION SERVICES ARE AVAILABLE TO ANY NON-ENGLISH-SPEAKING PATIENT. THESE SERVICES ALSO INCLUDE ASSISTANCE WITH CHARITY CARE ELIGIBILITY AND OTHER FINANCIAL MATTERS. 7) AS PART OF INTERNAL DEPARTMENTAL ORIENTATION AND TRAINING, ADMISSIONS, CARE MANAGEMENT AND PATIENT ACCOUNTING PERSONNEL ARE TRAINED IN GOOD SHEPHERD'S CHARITY CARE POLICIES AND PROCEDURES. PART VI, LINE 4: BASED UPON PA HEALTH CARE COST CONTAINMENT COUNCIL DATA FOR THE 2022 FISCAL YEAR, THE HOSPITAL'S PRIMARY SERVICE AREA IS COMPRISED OF THE FOLLOWING FIVE PENNSYLVANIA COUNTIES. IN ADDITION, THE HOSPITAL'S MARKET SHARE PERCENTAGE IS INDICATED FOR EACH COUNTY WITHIN ITS PRIMARY SERVICE AREA.REHABILITATION HOSPITAL - CARBON COUNTY 14.6%LEHIGH COUNTY 34.6%NORTHAMPTON COUNTY 34.1%MONROE COUNTY 16.2%BERKS COUNTY 1.6%LEHIGH, NORTHAMPTON AND BERKS COUNTIES ARE A MIX OF URBAN, SUBURBAN AND RURAL COMMUNITIES WHILE CARBON AND MONROE COUNTIES ARE PRIMARILY RURAL. THE FOLLOWING HOSPITALS ARE LOCATED WITHIN EACH OF THESE COUNTIES:CARBON COUNTYTWO (2) NOT-FOR-PROFIT ACUTE CARE HOSPITALSLEHIGH COUNTYFIVE (5) NOT-FOR-PROFIT ACUTE CARE HOSPITALS TWO (2) NOT-FOR-PROFIT INPATIENT REHABILITATION HOSPITALS (THE HOSPITAL NOTE ONE LICENSE IN TWO LOCATIONS)ONE (1) NOT-FOR-PROFIT LONG-TERM ACUTE CARE HOSPITAL (THE SPECIALTY HOSPITAL)ONE (1) NOT-FOR-PROFIT SPECIALTY GENERAL ACUTE CARE HOSPITALNORTHAMPTON COUNTY THREE (3) NOT-FOR-PROFIT ACUTE CARE HOSPITALS ONE (1) NOT-FOR-PROFIT SPECIALTY GENERAL ACUTE CARE HOSPITALMONROE COUNTYTWO (2) NOT-FOR-PROFIT ACUTE CARE HOSPITALS BERKS COUNTYTWO (2) NOT-FOR-PROFIT ACUTE CARE HOSPITALS ONE (1) FOR-PROFIT INPATIENT REHABILITATION HOSPITALONE (1) FOR-PROFIT SPECIALTY GENERAL ACUTE CARE HOSPITALTHESE COUNTIES HAVE THE FOLLOWING DEMOGRAPHICS AND CHARACTERISTICS:1. AVERAGE INCOME LEVEL AND POVERTY RATES (US CENSUS 2022 ESTIMATES MEDIAN HOUSEHOLD INCOME AND POPULATION PERCENTAGE BELOW THE POVERTY LEVEL)CARBON COUNTY $64,538 AND 10.2%LEHIGH COUNTY $74,973 AND 11.3% NORTHAMPTON COUNTY $82,201 AND 10.6%MONROE COUNTY $80,656 AND 12.3%BERKS COUNTY $74,617 AND 10.8%2. RATES OF UNINSURED OR UNDERINSURED PERSONS (US CENSUS 2022 ESTIMATES)CARBON COUNTY 4,061 INDIVIDUALS OR 6.2% OF THE COUNTY POPULATION UNDER 65 YEARS OLDLEHIGH COUNTY 30,854 INDIVIDUALS OR 8.2% OF COUNTY POPULATION UNDER 65 YEARS OLDNORTHAMPTON COUNTY 19,710 INDIVIDUALS OR 6.2% OF THE COUNTY POPULATION UNDER 65 YEARS OLDMONROE COUNTY 12,056 INDIVIDUALS OR 7.2% OF THE COUNTY POPULATION UNDER 65 YEARS OLDBERKS COUNTY 33,663 INDIVIDUALS OR 7.8% OF THE COUNTY POPULATION UNDER 65 YEARS OLD3. PERCENT OF FAMILIES WHO ARE ELIGIBLE FOR MEDICAL ASSISTANCE NOTE: FAMILY DATA NO LONGER AVAILABLECALCULATED PERCENTAGE PERSONS OF ALL AGES ELIGIBLE FOR MEDICAL ASSISTANCE USING PA DEPT OF HUMAN SERVICES DATA AND US CENSUS DATACARBON COUNTY 2022 PERCENTAGE PERSONS ALL AGES ELIGIBLE FOR MEDICAL ASSISTANCE 36.1%LEHIGH COUNTY 2022 PERCENTAGE PERSONS ALL AGES ELIGIBLE FOR MEDICAL ASSISTANCE 38.8%NORTHAMPTON COUNTY 2022 PERCENTAGE PERSONS ALL AGES ELIGIBLE FOR MEDICAL ASSISTANCE 28.2%MONROE COUNTY 2022 PERCENTAGE PERSONS ALL AGES ELIGIBLE FOR MEDICAL ASSISTANCE 36.4%BERKS COUNTY 2022 PERCENTAGE PERSONS ALL AGES ELIGIBLE FOR MEDICAL ASSISTANCE 35.8%4. POPULATION AGE BREAKDOWN (US CENSUS 2021 ESTIMATED); PENNSYLVANIA POPULATION > AGE 65 IS 19.6%)CARBON COUNTY POPULATION > AGE 65 22.5%LEHIGH COUNTY POPULATION > AGE 65 17.6%NORTHAMPTON COUNTY POPULATION > AGE 65 20.6%MONROE COUNTY POPULATION > AGE 65 19.6%BERKS COUNTY POPULATION > AGE 65 18.2%5. PERCENTAGES OF LIMITED ENGLISH-SPEAKING POPULATIONS: PERCENT SPEAK ENGLISH LESS THAN "VERY WELL" (SOURCE: US CENSUS AMERICAN COMMUNITY SURVEY 2015-19; SOURCE GEOGRAPHY TRACT; LATEST AVAILABLE DATA)CARBON COUNTY 1.5%LEHIGH COUNTY 10.5%NORTHAMPTON COUNTY 4.8%MONROE COUNTY 4.3%BERKS COUNTY 7.6%6. AREAS DESIGNATED AS FEDERALLY MEDICALLY UNDERSERVED AREAS OR POPULATIONS (LATEST AVAILABLE, DATES VARY)CARBON COUNTY COALDALE AND ASSOCIATED BOROUGHS/TOWNSHIPS - PRIMARY CARELEHIGH COUNTY ALLENTOWN SERVICE AREA - CT 0004.00 AND CT 0005.00 - PRIMARY CARENORTHAMPTON COUNTY EASTON SERVICE AREA - CT: 144.00 AND SOUTH BETHLEHEM SERVICE AREA -CT: 109-113 PRIMARY CAREMONROE COUNTY LOW INCOME AREA STROUDSBURG PRIMARY CARE BERKS COUNTY CITY OF READING SERVICE AREAS - CT: 1, 2, 10, 11, 13, 14, 17, 19, 21, 22, 23 AND 25 PRIMARY CARE7. SPECIAL POPULATIONS WITHIN THE AREA SERVED, INCLUDING ETHNIC AND CULTURAL GROUPS (US CENSUS 2022: 2018-2022)CARBON COUNTY HISPANIC OR LATINO POPULATION 6.9% VS. 8.6% IN PA LEHIGH COUNTY HISPANIC OR LATINO POPULATION 28.7% VS. 8.6% IN PA NORTHAMPTON COUNTY HISPANIC OR LATINO POPULATION 15.6% VS 8.6% IN PA MONROE COUNTY HISPANIC OR LATINO POPULATION 18.8% VS. 8.6% IN PABERKS COUNTY HISPANIC OR LATINO POPULATION 24.5% VS. 8.6% IN PASOURCE: MARKET SHAREPHC4 DATA FOR SOURCE: FACILITY CENSUS BY COUNTYAHD.COM SOURCES: #1, 2, 4, 5; & 7 US CENSUS STATE AND COUNTY QUICK FACTS#3 MA-FOOD-STAMPS-AND-CASH-STATS@LISTSERV.DPW.STATE.PA.US FROM PA DEPT OF HUMAN SERVICES AND UNDER 65 POP FROM US CENSUS#6 HTTPS://DATA.HRSA.GOV/TOOLS/SHORTAGE-AREA/MUA-FIND PART VI, LINE 5: WITH RESPECT TO HOW THE HOSPITAL FURTHERS ITS EXEMPT PURPOSE BY PROMOTING THE HEALTH OF THE COMMUNITY, THE FOLLOWING INFORMATION IS PROVIDED:1) THE GSRN BOARD OF TRUSTEES GOVERNS ALL OF THE ENTITIES DESCRIBED IN PART I, LINE 6A (INCLUDING THE HOSPITAL). THE GSRN BOARD OF TRUSTEE MEMBERS (BOARD MEMBERS) ALL LIVE IN THE HOSPITAL'S PRIMARY SERVICE AREA AS DEFINED IN PART VI (SUPPLEMENTAL INFORMATION), LINE 4. THE VAST MAJORITY OF THE BOARD MEMBERS ARE NOT EMPLOYEES OR CONTRACTORS OF THE HOSPITAL. NONE OF THE BOARD MEMBERS ARE FAMILY MEMBERS.2) THE HOSPITAL EXTENDS MEDICAL STAFF PRIVILEGES TO ALL QUALIFIED PHYSICIANS IN ITS PRIMARY SERVICE AREA. ALL APPLICANTS ARE APPROVED BY THE HOSPITAL'S MEDICAL EXECUTIVE COMMITTEE.3) THE HOSPITAL PARTICIPATES IN THE MEDICARE, MEDICAID, CHAMPUS, TRICARE, OVR AND OTHER GOVERNMENT SPONSORED HEALTHCARE PROGRAMS.4) TO THE EXTENT THE HOSPITAL GENERATES SURPLUS OPERATING MARGINS AND/OR FREE CASH FLOW, THE AMOUNTS ARE COMPLETELY REINVESTED WITHIN THE HOSPITAL AND/OR THE OTHER AFFILIATED CORPORATIONS UNDER THE CONTROL OF GOOD SHEPHERD REHABILITATION NETWORK (GSRN). SUCH REINVESTMENT CAN TAKE THE FORM OF INFRASTRUCTURE IMPROVEMENTS, INVESTMENTS IN MEDICAL EQUIPMENT AND TECHNOLOGY, OR OTHER INVESTMENTS INTENDED TO ENHANCE PATIENT SATISFACTION, IMPROVE THE QUALITY OF CARE, CONFORM WITH SAFETY CODES OR REGULATIONS, ETC.5) THE HOSPITAL AND OTHER AFFILIATED CORPORATIONS UNDER THE CONTROL OF GOOD SHEPHERD REHABILITATION NETWORK (GSRN) ARE INVOLVED IN HEALTH PROFESSIONS EDUCATION, PARTICULARLY FOR NURSING AND THERAPY. PART VI, LINE 6: WITHIN THE GOOD SHEPHERD REHABILITATION NETWORK AND CONTROLLED ENTITIES (GOOD SHEPHERD), THE GOOD SHEPHERD LONG-TERM ACUTE SERVICES, INC., D/B/A GOOD SHEPHERD SPECIALTY HOSPITAL (THE SPECIALTY HOSPITAL), PROVIDES "CHARITY CARE AND CERTAIN OTHER COMMUNITY BENEFITS AT COST" AS REPORTED ON THEIR SCHEDULE H TO FORM 990. THESE AMOUNTS AGGREGATE $22,419 OR APPROXIMATELY 0.13% OF THE SPECIALTY HOSPITAL'S EXPENSES. THROUGH ITS GOOD SHEPHERD HOUSING DEVELOPMENT CORPORATION (SUPPIL) SUBSIDIARY, GOOD SHEPHERD REHABILITATION NETWORK AND CONTROLLED ENTITIES (GOOD SHEPHERD), PROVIDES SUPPORTIVE INDEPENDENT HOUSING TO PERSONS WITH DISABILITIES UNDER SECTION 811 OF THE DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT. THESE SERVICES WERE OPERATED AT A LOSS, WHICH TOTALED $94,001 FOR THE FISCAL YEAR ENDED JUNE 30, 2023, AND WHICH WAS FUNDED BY GOOD SHEPHERD. THE LOSS WAS DETERMINED AFTER REDUCING SUPPIL RENTAL REVENUE AND OTHER INCOME BY THE DIRECTLY ASSIGNED EXPENSES INCURRED TO OPERATE THE PROGRAM.GSRN IS A 51% OWNER OF GSPP; HOWEVER, THE OPERATIONS OF GSPP ARE NOT CONSOLIDATED WITHIN THE CONSOLIDATED FINANCIAL STATEMENTS OF GOOD SHEPHERD AS GSRN IS NOT DEEMED TO HAVE CONTROL OVER GSPP. AS A RESULT, GSRN RECORDS THEIR INVESTMENT IN GSPP UNDER THE EQUITY METHOD OF ACCOUNTING WITHIN THE GSRN CONSOLIDATED FINANCIAL STATEMENTS. THROUGH ITS OWNERSHIP IN THE GSPP UNCONSOLIDATED AFFILIATE, GSRN PROVIDES THE FOLLOWING COMMUNITY BENEFITS, WHICH TOTAL TO $5,968,600:FINANCIAL ASSISTANCE AT COST $90,000UNREIMBURSED MEDICAID $3,205,200COMMUNITY HEALTH IMPROVEMENT SERVICES $69,000HEALTH PROFESSIONS EDUCATION $2,526,600RESEARCH $75,000COMMUNITY BUILDING ACTIVITIES $1,800FINANCIAL AND IN-KIND CONTRIBUTIONS TO OTHER COMMUNITY GROUPS $1,000SUBSIDIZED HEALTH SERVICES $0TOTAL $5,968,600THESE AMOUNTS ARE REPORTED ABOVE AT THEIR FULL COST ALTHOUGH GOOD SHEPHERD HAS A 51% OWNERSHIP INTEREST IN GSPP. PART VI, LINE 7: N/A 0 0 0 0 0 0 0 1 0 MICHAEL R SPIGEL PRESIDENT & CEO 0 609700 0 0 0 0 0 10250 0 25864 0 645814 0 0 SANDEEP SINGH CMO & SVP 352911 0 232040 0 0 0 10250 0 35588 0 630789 0 0 0 DAN JANICAK INTERIM CFO 0 381000 0 0 0 0 0 0 0 0 0 381000 0 0 KIMBERLY S KUCHINSKI MED DIR PEDIATRIC REHAB 242830 0 41621 0 0 0 7751 0 30367 0 322569 0 0 0 TERENCE P O'NEIL CHIEF INFORMATION OFFICER 0 277077 0 0 0 0 0 7743 0 20910 0 305730 0 0 CHERYL A FISHER CHIEF HR OFFICER 0 270839 0 0 0 0 0 8229 0 21485 0 300553 0 0 JAMES B KIM STAFF PHYSIATRIST 236792 0 27783 0 0 0 7802 0 25557 0 297934 0 0 0 JAMES DALEY ASST MED DIRECTOR 209829 0 62522 0 0 0 4171 0 1594 0 278116 0 0 0 KYLE C KLITSCH STAFF PHYSIATRIST 172941 0 82146 0 0 0 7720 0 11187 0 273994 0 0 0 JEANNE DZURENKO CNO & SVP 0 252031 0 0 0 0 0 6201 0 10891 0 269123 0 0 ANDREW G REISH STAFF PHYSIATRIST 167410 0 75596 0 0 0 7016 0 11713 0 261735 0 0 0 PART I, LINE 3 THE CEO IS COMPENSATED BY GOOD SHEPHERD REHABILITATION NETWORK ("GSRN"), AN AFFILIATED TAX-EXEMPT ORGANIZATION. THE HOSPITAL RELIED ON GSRN'S USE OF COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH COMPENSATION. PART I, LINE 7 GSRN HAS A PERFORMANCE COMPENSATION PROGRAM IN PLACE WHICH IS APPROVED BY THE BOARD. CERTAIN MEMBERS OF MANAGEMENT CAN RECEIVE AN ANNUAL PERFORMANCE PAYMENT WHEN PRE-DEFINED AND PRE-APPROVED FINANCIAL AND NON-FINANCIAL GOALS ARE ACHIEVED. FORM 990, PART V, LINE 1: ACCOUNTS PAYABLE PAYMENTS ARE CONSOLIDATED UNDER A COMMON REPORTING SYSTEM. SINCE TOTALS FOR EACH VENDOR MAY CONTAIN TRANSACTIONS FROM MULTIPLE CORPORATIONS, THE NUMBER OF 1099'S FILED ON BEHALF OF THE GOOD SHEPHERD REHABILITATION HOSPITAL BY THE COMMON REPORTING AGENT CANNOT BE SEPARATELY IDENTIFIED AND DETERMINED. FORM 990, PART V, LINE 2: THE GOOD SHEPHERD REHABILITATION HOSPITAL IS THE COMMON PAY AGENT FOR W-2 REPORTING FOR ALL AFFILIATES. THE NUMBER OF W-2S REPORTED ON FORM 990, PART V, LINE 2 REPRESENTS THE TOTAL NUMBER OF W-2 FORMS FILED FOR HOSPITAL EMPLOYEES. THERE WERE 1,575 W-2S FILED FOR ALL AFFILIATE ENTITIES. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE IS COMPRISED OF THE CHAIRS OF ALL THE BOARD COMMITTEES AS WELL AS THE CHAIR AND VICE CHAIR OF THE BOARD. ALL EXECUTIVE COMMITTEE MEMBERS ARE MEMBERS OF THE BOARD OF TRUSTEES. THE EXECUTIVE COMMITTEE CAN ACT ON BEHALF OF THE BOARD OF TRUSTEES IN MOST CASES. ANY FUNDAMENTAL CHANGES WILL GO TO THE FULL BOARD. FORM 990, PART VI, SECTION A, LINE 7A THE SOLE CORPORATE MEMBER OF THE ORGANIZATION IS THE GOOD SHEPHERD REHABILITATION NETWORK ("GSRN"), A RELATED TAX-EXEMPT ENTITY. GSRN HAS THE ULTIMATE AUTHORITY AND RESPONSIBILITY FOR THE FOLLOWING ACTIVITIES WITH RESPECT TO THE GOOD SHEPHERD REHABILITATION HOSPITAL: AMENDMENT, APPROVAL OR REVOCATION OF BYLAWS; INSTITUTIONAL DEVELOPMENT; CORPORATE AND STRATEGIC PLANNING; FINANCIAL PLANNING AND BUDGETING; AUDIT AND FISCAL MATTERS; RESOURCE ALLOCATION; PUBLIC RELATIONS; APPOINTMENT OF TRUSTEES AND OFFICERS; AND COMPENSATION AND HUMAN RESOURCE POLICIES. FORM 990, PART VI, SECTION A, LINE 7B SEE EXPLANATION FOR FORM 990, PART VI, SECTION A, LINE 7A. FORM 990, PART VI, SECTION B, LINE 11B THE IRS FORM 990 IS PREPARED USING INFORMATION SOLICITED FROM OFFICERS, DIRECTORS, TRUSTEES, BOARD COMMITTEE MEMBERS, AND MANAGEMENT. THIS GROUP OF INDIVIDUALS IS PROVIDED A DRAFT RETURN BEFORE THE FINAL RETURN IS FILED. QUESTIONS, COMMENTS, AND ADDITIONAL INFORMATION PROVIDED BY THIS GROUP ARE INCORPORATED INTO THE FINAL RETURN. THE FINAL RETURN IS REVIEWED AT A COMMITTEE LEVEL OF THE BOARD PRIOR TO IT BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C THERE IS A SYSTEMATIC PROCESS COORDINATED THROUGH THE GOVERNANCE COMMITTEE WHERE THE CONFLICT OF INTEREST STATEMENTS COMPLETED ANNUALLY BY BOARD MEMBERS AND SENIOR LEADERSHIP TEAM MEMBERS ARE REVIEWED BY THE GOVERNANCE COMMITTEE. WHENEVER THE COMMITTEE FEELS THE CONFLICT STATEMENT IS EITHER INCOMPLETE OR FEELS SOMETHING MAY BE MISSING, THE COMMITTEE WILL ASK MANAGEMENT TO PURSUE FURTHER DUE DILIGENCE. WHEN A BOARD MEMBER DOES HAVE AN INHERENT CONFLICT, THE TRUSTEE IS ASKED TO EITHER ABSTAIN FROM VOTING OR EXCUSE HIMSELF FROM THE ROOM DURING THE DISCUSSION AND VOTING. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES OF GOOD SHEPHERD REHABILITATION NETWORK (GSRN) DELEGATE RESPONSIBILITY FOR ADHERENCE TO ALL LEGAL AND REGULATORY REQUIREMENTS AFFECTING EXECUTIVE COMPENSATION TO THE HUMAN RESOURCES / COMPENSATION COMMITTEE OF THE BOARD (THE COMMITTEE). THE COMMITTEE IS PERMITTED TO ENGAGE EXTERNAL RESOURCES AS NECESSARY TO EDUCATE THEM ON NEW LEGAL OR REGULATORY GUIDELINES, MARKET TRENDS AND TO SUPPORT DELIBERATIONS AND DECISION MAKING RELATED TO EXECUTIVE COMPENSATION. THE COMMITTEE SELECTED AND UTILIZES AN INDEPENDENT COMPENSATION CONSULTANT, MERCER- A MARSH & MCCLENNAN COMPANY, (THE CONSULTANT) AS A RESOURCE TO ASSIST WITH DECISIONS RELATED TO EXECUTIVE COMPENSATION. IN ACCORDANCE WITH THE COMMITTEE'S ANNUAL WORK PLAN, THE COMMITTEE REVIEWED AT THE SEPTEMBER 2023 MEETING THE FOLLOWING: MERCER (US), INC. CERTIFIES THAT IT (1) IS A COMPENSATION CONSULTING FIRM, (2) PERFORMS COMPENSATION VALUATION STUDIES OF THIS TYPE ON A REGULAR BASIS, AND (3) IS QUALIFIED TO PERFORM THE VALUATIONS OF THE TYPE OF PROPERTY OR SERVICES INVOLVED. DURING MERCER'S REVIEW OF EXECUTIVE COMPENSATION, IT WAS FOUND IN THEIR OPINION TO BE FAIR, REASONABLE AND MARKET APPROPRIATE BASED ON THEIR ANALYSIS OF COMPETITIVE COMPENSATION AND BENEFIT PRACTICES FOR FUNCTIONALLY COMPARABLE POSITIONS IN SIMILARLY SITUATED ORGANIZATIONS. ALL OF THE COMPENSATION MEETINGS ARE FORMALLY DOCUMENTED CONSISTENT WITH BEST GOVERNANCE PRACTICES. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND POLICIES ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: PENSION LIABILITY ADJUSTMENT 905,362. FORM 990, PART XII, LINE 2C: THE PROCESSES USED BY THE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT HAVE NOT CHANGED FROM THE PRIOR YEAR. GOOD SHEPHERD HOME LONG-TERM CARE FACILITY INC GOOD SHEPHERD PLAZA 850 SOUTH 5TH S ALLENTOWN PA 18103 232215800 OPERATES TWO SKILLED NURSING FACILITIES FOR THE SEVERELY DISABLED PA 501(C)(3) LINE 3 GOOD SHEPHERD REHABILITATION NETWORK 0 GOOD SHEPHERD HOUSING DEVELOPMENT CORPORATION GOOD SHEPHERD PLAZA 850 SOUTH 5TH S ALLENTOWN PA 18103 233073390 PROVIDES INDEPENDENT LIVING APTS FOR DISABLED, LOW-INCOME ADULTS PA 501(C)(3) LINE 10 GOOD SHEPHERD REHABILITATION NETWORK 0 GOOD SHEPHERD REHABILITATION NETWORK GOOD SHEPHERD PLAZA 850 SOUTH 5TH S ALLENTOWN PA 18103 232216041 PROVIDES MANAGEMENT SERVICES IN SUPPORT OF ITS TAX-EXEMPT AFFILIATES PA 501(C)(3) LINE 7 N/A 0 PHILADELPHIA POST-ACUTE PARTNERS LLC 1800 LOMBARD STREET PHILADELPHIA PA 19146 208283421 OPERATES INPATIENT REHAB HOSP, ACUTE CARE HOSP & 8 OUTPATIENT FACILITIES PA 501(C)(3) LINE 3 GOOD SHEPHERD REHABILITATION NETWORK 0 THE ALLENTOWN SPECIALTY HOSPITAL INC GOOD SHEPHERD PLAZA 850 SOUTH 5TH S ALLENTOWN PA 18103 233009874 PROVIDES INPATIENT SVCS THROUGH OPERATION OF A LONG-TERM ACUTE CARE HOSP PA 501(C)(3) LINE 3 GOOD SHEPHERD REHABILITATION NETWORK 0 GOOD SHEPHERD RECIPROCAL RISK RENTENTION GROUP 7301 RIVERS AVENUE SUITE 230 NORTH CHARLESTON SC 29406 204065112 RISK RETENTION GROUP SC N/A C 0 0 0 1 0 0 0 0 0 1 0 0 0 1 0 1 1 1 0 1