2026-05-05T09:33:01-05:00 2025-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2024-07-01 233073390 THE GOOD SHEPHERD HOUSING DEVELOPMENT CORPORATION GOOD 6107763160 GOOD SHEPHERD PLAZA 850 S 5TH ST ALLENTOWN PA 18103 MICHAEL SPIGEL PRESIDENT & CEO 6107763160 2026-05-01 1 1 KERRI N BOGDA P00760402 7177404863 2026-05-01 2024 2025-03-06 01:10:19Z MICHAEL SPIGEL GOOD SHEPHERD PLAZA 850 S 5TH ST ALLENTOWN PA 18103 241180 0 X WWW.GOODSHEPHERDREHAB.ORG X 2001 PA TO ENHANCE LIVES, MAXIMIZE FUNCTION, INSPIRE HOPE, AND PROMOTE DIGNITY. 16 13 0 19 0 0 0 0 230256 239801 1443 1379 0 0 231699 241180 0 0 0 0 47710 53415 0 0 0 235019 270503 282729 323918 -51030 -82738 484961 451128 1607754 1656659 -1122793 -1205531 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 211705 239801 GOOD SHEPHERD HOUSING DEVELOPMENT CORPORATION ("GSHD") OWNS THE GOOD SHEPHERD SUPPORTED INDEPENDENT LIVING APARTMENTS, WHICH IS A COMMUNITY-BASED, 18-UNIT APARTMENT BUILDING THAT PROVIDES INDEPENDENCE FOR LOW-INCOME ADULTS WITH SEVERE PHYSICAL DISABILITIES SUCH AS QUADRIPLEGIA AND CEREBRAL PALSY WHO ARE DESIROUS AND CAPABLE OF PROVIDING FOR THEIR OWN PERSONAL CARE NEEDS. THE APARTMENT BUILDING IS AN AFFORDABLE, ACCESSIBLE, AND TECHNOLOGICALLY ADVANCED ALTERNATIVE TO A FACILITY-BASED LONG-TERM CARE LIVING ARRANGEMENT. OUR RESIDENTS MUST QUALIFY UNDER SECTION 811 OF HUD AGE, INCOME, AND DISABILITY REQUIREMENTS TO BE ELIGIBLE TO LIVE IN THE APARTMENTS. 211705 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 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 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 16 13 1 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 1.00 49.00 X X 0 712258 36013 TERRANCE P O'NEIL CHIEF INFORMATION OFFICER 1.00 49.00 X X 0 299355 18379 MAURA TOPPER CHAIR/TREASURER 0.25 2.75 X X 0 0 0 MICHAEL PESSINA VICE CHAIR 0.25 0.75 X X 0 0 0 THOMAS LYNCH SECRETARY 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 DAVID DECAMPLI TRUSTEE 0.25 2.75 X 0 0 0 DAVID FESSLER TRUSTEE 0.25 0.75 X 0 0 0 MATTHEW GREEN TRUSTEE 0.25 0.75 X 0 0 0 LORI GUSTAVE TRUSTEE 0.25 2.75 X 0 0 0 ELSBETH HAYMON TRUSTEE 0.25 0.75 X 0 0 0 BLAKE C MARLES TRUSTEE 0.25 0.75 X 0 0 0 JO-ANN MENDLES TRUSTEE 0.25 0.75 X 0 0 0 VICTOR SALICETTI TRUSTEE 0.25 0.75 X 0 0 0 KIMBERLY S KUCHINSKI TRUSTEE 0.25 40.75 X 0 306820 41421 JOHN V COONEY TRUSTEE EMERITI 0.25 0.75 X 0 0 0 JILL DOUGLAS LEGACY TRUSTEE 0.25 0.75 X 0 0 0 GARY SCHMIDT CHAIR (UNTIL 9/24) 0.25 0.75 X X 0 0 0 SANDRA BODNYK VICE CHAIR (UNTIL 9/24) 0.25 0.75 X X 0 0 0 JOHN RICHTER SECRETARY (UNTIL 9/24) 0.25 0.75 X X 0 0 0 PAUL EMRICK TRUSTEE (UNTIL 9/24) 0.25 0.75 X 0 0 0 ROBERT TAROLA INTERIM CFO (UNTIL 9/24) 1.00 49.00 X 0 340000 0 PATRICK SEBASTIAN VP OF FINANCE (AS OF 5/25) 1.00 49.00 X 0 0 0 0 1658433 95813 0 0 1 0 0 RENT-SUPPORTIVE HOUSNG 531110 239801 239801 239801 1379 1379 241180 239801 0 1379 X 52115 5200 46915 1300 144 1156 13117 13117 23715 23715 27263 27263 890 890 9043 3011 6032 18734 18734 71187 71187 3489 3489 ADMINISTRATIVE EXPENSE 20388 20388 REPAIRS & MAINTENANCE 14696 14696 HEATING AND COOLING EXP 14696 14696 BAD DEBT EXPENSE 10000 10000 43285 43285 323918 211705 112213 0 26205 35186 18627 110 2307 2307 4270684 3954190 365779 316494 72043 97031 484961 451128 13522 13164 1495500 1495500 98732 147995 1607754 1656659 X -1122793 -1205531 -1122793 -1205531 484961 451128 -82738 0 X X 0 1 X 1 1 1 X 5947 5947 210549 206575 220183 230256 239801 1107364 216496 206575 220183 230256 239801 1113311 0 0 0 1113311 135 127 893 1443 1379 3977 135 127 893 1443 1379 3977 216631 206702 221076 231699 241180 1117288 0.99640 0.99740 0.00360 0.00260 X 42405 42405 2403732 2181445 222287 1483857 1435697 48160 340690 337048 3642 316494 TENANT SECURITY DEPOSITS 4299 RESIDUAL RECEIPTS 668 REPLACEMENT RESERVE 92064 97031 TENANT SECURITY DEPOSITS 4299 DUE TO AFFILIATE 143696 147995 X 241180 0 241180 0 241180 323918 0 323918 0 323918 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. 0 0 0 0 0 0 0 1 0 MICHAEL R SPIGEL PRESIDENT & CEO 0 704134 0 8124 0 0 0 11500 0 24513 0 748271 0 0 KIMBERLY S KUCHINSKI TRUSTEE 0 273711 0 33109 0 0 0 8666 0 32755 0 348241 0 0 ROBERT TAROLA INTERIM CFO (UNTIL 9/24) 0 340000 0 0 0 0 0 0 0 0 0 340000 0 0 TERRANCE P O'NEIL CHIEF INFORMATION OFFICER 0 295271 0 4084 0 0 0 6975 0 11404 0 317734 0 0 PART I, LINE 3 THE CEO IS COMPENSATED BY GOOD SHEPHERD REHABILITATION NETWORK ("GSRN"), AN AFFILIATED TAX-EXEMPT ORGANIZATION. GSHD 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 HOUSING DEVELOPMENT CORPORATION BY THE COMMON REPORTING AGENT CANNOT BE SEPARATELY IDENTIFIED AND DETERMINED. FORM 990, PART V, LINE 2: THE SALARY AND BENEFIT EXPENSES REPORTED ON FORM 990, PART IX ARE THE GOOD SHEPHERD HOUSING DEVELOPMENT CORPORATION'S ("GSHD") ALLOCATED PAYROLL COSTS BASED ON TIME SPENT. ALL INDIVIDUALS WORKING AT GSHD ARE EMPLOYEES OF THE GOOD SHEPHERD REHABILITATION HOSPITAL ("GSRH") AND ARE REPORTED ON ITS FORM W-3 UNDER EIN: 23-1371947. GSRH IS AN AFFILIATED TAX-EXEMPT ORGANIZATION. 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 2 BOARD MEMBERS PAMELA AND DAVID DECAMPLI ARE HUSBAND AND WIFE. FORM 990, PART VI, SECTION A, LINE 7A THE GOOD SHEPHERD REHABILITATION NETWORK ("GSRN"), A RELATED TAX-EXEMPT ENTITY, HAS THE ULTIMATE AUTHORITY AND RESPONSIBILITY FOR THE FOLLOWING ACTIVITIES WITH RESPECT TO THE GOOD SHEPHERD HOUSING DEVELOPMENT CORPORATION: 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 990 IS PREPARED USING INFORMATION SOLICITED FROM OFFICERS, DIRECTORS, TRUSTEES, BOARD COMMITTEE MEMBERS, AND MANAGEMENT. THIS GROUP OF INDIVIDUALS ARE 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 STATEMENT COMPLETED ANNUALLY BY BOARD MEMBERS AND THE 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 2024 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 CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 27,263. TOTAL EXPENSES 27,263. FORM 990, PART XI, 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 REHABILITATION HOSPITAL GOOD SHEPHERD PLAZA 850 SOUTH 5TH S ALLENTOWN PA 18103 231371947 PROVIDES COMPREHENSIVE INPATIENT AND OUTPATIENT REHABILITATION SERVICES PA 501(C)(3) LINE 3 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 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 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 1