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 232215800 THE GOOD SHEPHERD HOME LONG-TERM CARE FACILITY INC 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 2026-04-23 2024 2025-03-06 01:10:19Z MICHAEL SPIGEL GOOD SHEPHERD PLAZA 850 S 5TH ST ALLENTOWN PA 18103 31330164 0 X WWW.GOODSHEPHERDREHAB.ORG X 1982 PA TO ENHANCE LIVES, MAXIMIZE FUNCTION, INSPIRE HOPE, AND PROMOTE WELL-BEING WITH COMPASSION. 17 15 258 76 0 0 1837034 1132071 29610870 30198093 31083 0 0 0 31478987 31330164 0 0 0 0 19799256 18769550 0 0 0 16369430 17415955 36168686 36185505 -4689699 -4855341 8596972 8195763 18480146 22934278 -9883174 -14738515 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 30727625 30198093 THE GOOD SHEPHERD HOME, RAKER CENTER, AND THE GOOD SHEPHERD HOME BETHLEHEM ARE RESIDENCES WHERE PERSONS WITH PHYSICAL DISABILITIES REQUIRING NURSING FACILITY CARE CAN COME TO LIVE AND REALIZE THEIR FULLEST POTENTIAL. SERVICES PROVIDED INCLUDE NURSING AND MEDICAL SERVICES, OCCUPATIONAL THERAPY, PASTORAL CARE, SOCIAL WORK SERVICES, THERAPEUTIC RECREATION, PHYSICAL THERAPY, ADAPTIVE WHEELCHAIR, MOBILITY AND SEATING PROGRAMS. MANY OF THE RESIDENTS UTILIZE GOOD SHEPHERD'S ASSISTIVE TECHNOLOGY PROGRAM TO HELP WITH THEIR MOBILITY, COMMUNICATION AND EVERYDAY LIVING NEEDS. IN FISCAL YEAR 2025, THE RAKER CENTER OPERATED AT 97.5% OCCUPANCY, WITH 35,226 PATIENT DAYS, WHILE THE BETHLEHEM HOME OPERATED AT 97.4% OCCUPANCY, WITH 21,340 PATIENT DAYS. THERE IS A WAITING LIST FOR BOTH HOMES. 30727625 1 1 0 1 0 0 0 0 1 0 1 0 0 1 1 1 0 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 0 258 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 15 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 6.50 43.50 X X 0 712258 36013 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 PAMELA DECAMPLI TRUSTEE 0.25 2.75 X 0 0 0 POLLY BESTE TRUSTEE 0.25 0.75 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 KIMBERLY KUCHINSKI MD TRUSTEE 0.25 40.75 X 0 306320 41421 BLAKE C MARLES TRUSTEE 0.25 0.75 X 0 0 0 JO-ANN MENDLES TRUSTEE 0.25 0.75 X 0 0 0 DAVID DECAMPLI TRUSTEE 0.25 2.75 X 0 0 0 VICTOR SALICETTI TRUSTEE 0.25 0.75 X 0 0 0 JILL DOUGLAS LEGACY TRUSTEE 0.25 0.75 X 0 0 0 JOHN V COONEY TRUSTEE EMERITI 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) 6.50 43.50 X 0 340000 0 PATRICK SEBASTAIN VP OF FINANCE (AS OF 5/25) 6.50 43.50 X 0 0 0 TERENCE P O'NEIL CHIEF INFORMATION OFFICER 5.00 45.00 X 0 299355 18379 CHERYL A FISHER CHIEF HR OFFICER 5.00 45.00 X 0 274985 33181 JEANNE DZURENKO CNO & SVP 5.00 55.00 X 0 256059 17948 SANDEEP SINGH CMO & SVP 5.00 45.00 X 0 793966 42873 ALEDA M KURCZEWSKI RN LTC 40.00 0.00 X 165941 0 14232 CYNTHIA L RAUSCH RN SUPERVISOR 40.00 0.00 X 152562 0 11227 BUFFY L BOWER ADMINISTRATOR 40.00 0.00 X 152100 0 22545 INSOOK LEE RN SUPERVISOR WEEKENDS 40.00 0.00 X 150181 0 1162 MARIELA CANO RN LTC WEEKENDS 40.00 0.00 X 149764 0 18928 770548 2982943 257909 39 0 1 0 METZ CULINARY MANAGEMENT TWO WOODLAND DRIVE DALLAS PA 18612 DIETARY AND HOUSEKEEPING 841611 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 DIETARY 682284 ALLIED RESOURCES MEDICAL STAFFING 135 DOWLIN FORGE RD EXTON PA 19341 NURSING STAFF 378998 BAKER TILLY PO BOX 78975 MILWAUKEE WI 53278 CONSULTING 347710 4 832071 300000 1132071 NET PATIENT SVC REV 623000 30198093 30198093 30198093 31330164 30198093 0 0 15212771 14635598 577173 835315 803623 31692 1640427 1578189 62238 1081037 1040022 41015 6530 6530 2535128 1544644 990484 155458 155458 388540 149507 239033 8 8 610802 564980 45822 700379 700379 CORPORATE ALLOCATION 11250549 8100395 3150154 MEDICAL SUPPLIES 1153396 1151732 1664 REPAIRS & MAINTENANCE 302254 682 301572 EQUIPMENT RENTAL 160081 160081 152830 142327 10503 36185505 30727625 5457880 0 1300 1300 5061086 3713284 28671941 25498395 2947317 3173546 587269 1307633 8596972 8195763 1203299 1035918 262447 292707 17014400 21605653 18480146 22934278 X -9883174 -14738515 -9883174 -14738515 8596972 8195763 -4855341 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 6530 6530 0 PART II-B, LINE 1: GOOD SHEPHERD LONG-TERM CARE FACILITY PAID DUES TO LEADINGAGE, LEADINGAGE PA, AND HAP DURING THE YEAR. A PERCENTAGE OF THOSE DUES WERE USED FOR LOBBYING PURPOSES. 0 1 X 56370 56370 10423460 9744283 679177 17518976 15174951 2344025 673135 579161 93974 3173546 RESIDENT FUNDS 293007 ESTIMATED 3RD PARTY PAYOR SETTLEMENTS 1014626 1307633 DUE TO AFFILIATES 21605653 21605653 X 31330164 0 31330164 0 31330164 36185505 0 36185505 0 36185505 PART IV, LINE 2B: GOOD SHEPHERD ACTS AS CUSTODIAN OF FUNDS HELD FOR THE RESIDENTS LIVING IN THE FACILITIES. THE FUNDS ARE SET ASIDE IN A SEPARATE BANK ACCOUNT FROM THE GENERAL OPERATING FUNDS. RESIDENTS HAVE ACCESS TO THEIR FUNDS ON A DAILY BASIS AND RECEIVE MONTHLY STATEMENTS OF ACTIVITY. 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 SANDEEP SINGH CMO & SVP 0 450498 0 343468 0 0 0 11524 0 31349 0 836839 0 0 MICHAEL R SPIGEL PRESIDENT & CEO 0 704134 0 8124 0 0 0 11500 0 24513 0 748271 0 0 KIMBERLY KUCHINSKI MD TRUSTEE 0 273211 0 33109 0 0 0 8666 0 32755 0 347741 0 0 ROBERT TAROLA INTERIM CFO (UNTIL 9/24) 0 340000 0 0 0 0 0 0 0 0 0 340000 0 0 TERENCE P O'NEIL CHIEF INFORMATION OFFICER 0 295271 0 4084 0 0 0 6975 0 11404 0 317734 0 0 CHERYL A FISHER CHIEF HR OFFICER 0 270839 0 4146 0 0 0 9208 0 23973 0 308166 0 0 JEANNE DZURENKO CNO & SVP 0 252031 0 4028 0 0 0 7004 0 10944 0 274007 0 0 ALEDA M KURCZEWSKI RN LTC 142233 0 23708 0 0 0 4974 0 9258 0 180173 0 0 0 BUFFY L BOWER ADMINISTRATOR 149392 0 2708 0 0 0 4630 0 17915 0 174645 0 0 0 MARIELA CANO RN LTC WEEKENDS 136056 0 13708 0 0 0 1516 0 17412 0 168692 0 0 0 CYNTHIA L RAUSCH RN SUPERVISOR 146349 0 6213 0 0 0 4581 0 6646 0 163789 0 0 0 INSOOK LEE RN SUPERVISOR WEEKENDS 138973 0 11208 0 0 0 0 0 1162 0 151343 0 0 0 PART I, LINE 3 THE CEO IS COMPENSATED BY GOOD SHEPHERD REHABILITATION NETWORK ("GSRN"), AN AFFILIATED TAX-EXEMPT ORGANIZATION. THE GOOD SHEPHERD HOME LONG-TERM CARE FACILITY, INC. 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. 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 HOME LONG-TERM CARE FACILITY, INC. ("LTC") 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, AND THE EMPLOYEE INFORMATION REPORTED ON FORM 990, PART VII, ARE THE GOOD SHEPHERD HOME LONG-TERM CARE FACILITY, INC.'S ("LTC") ALLOCATED PAYROLL COSTS BASED ON TIME SPENT. ALL INDIVIDUALS WORKING AT LTC 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 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 HOME LONG-TERM CARE FACILITY, INC.: 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; COMPENSATION AND HUMAN RESOURCE POLICIES; MEDICAL STAFF AND GENERAL POLICY MATTERS. 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 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 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 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 POLICIES ARE AVAILABLE UPON REQUEST. 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 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 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 1 0 0 0 0 0 1 0 0 0 1 0 1 1 1 0 1