2025-05-20T15:52:06-07:00 2024-12-31 990 2024-01-01 233022262 MORAVIAN VILLAGE OF BETHLEHEM MORA 6106254885 526 Wood Street Bethlehem PA 18018 Daniel Soos Chief financial officer 6106254885 2025-05-09 1 2024 2025-03-06 01:10:19Z Daniel Soos CPA 561 East Market Street Bethlehem PA 18018 20693950 0 X www.moravianvillage.com X 2002 PA The Moravian Village of Bethlehem is a continuing care community located in Bethlehem, Pa. The community consists of a 109 bed health care and rehab center, 145 independent living apartments and 113 independent living cottages. 10 9 271 20 0 0 147615 222102 18198598 19972778 98401 115979 528200 383091 18972814 20693950 446906 355104 0 0 7965559 8712526 0 0 5500 13157061 13315455 21569526 22383085 -2596712 -1689135 66390533 66382316 77307014 78987932 -10916481 -12605616 The Moravian Village of Bethlehem is a continuing care community located in Bethlehem, Pa. The community consists of a 109 bed health care and rehab center, 145 independent living apartments and 113 independent living cottages. 0 0 18914462 0 0 Program costs incurred from the operation of a 109 bed health and rehab center,145 independent living apartment complex and 113 independent living cottages. 0 0 0 18914462 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 1 24 0 1 271 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10 9 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X Moravian Village of Bethlehem 6106254885 526 Wood Street Bethlehem PA 18018 Tracy Patton Executive Director 55 0 X 199679 0 0 Nathan Sarara Nurse 50 X 133345 0 0 Justin Michaels Ex Vice President 55 X 117522 0 0 Susan Newhard Director Of Nursing 55 0 X 110575 0 0 Kathleen White NHA 40 X 105859 0 0 Fred Sprissler Board Member 1 X 0 0 0 Mike Guro Board Member 1 X 0 0 0 Bruce Palmer Board Member 1 X 0 0 0 Kay Werhun Board Member 1 0 X 0 0 0 Brad Senick Board Member 1 0 X 0 0 0 Peter Kareha Board Member 1 0 X 0 0 0 Dennis Domchek Board Member 1 0 X 0 0 0 Dan Soos Board Member 1 0 X 0 0 0 Carol Henn Board VP 1 0 X 0 0 0 William Matz Esq Board President 1 0 X 0 0 0 Colleen Brisendine Board Member 1 0 X 0 0 0 666980 0 0 6 0 1 0 G Jones Plumbing 444 East Walnut Street Kutztown PA 19530 Plumbing Renovations 181238 Kleckner and Sons 2177 MacArthur Road Whitehall PA 18052 Appliances distributor 173086 Bill Murray Woodworking 306 Movale Road Easton PA 18042 Kitchen Cabinets Vendor 145951 3 0 0 0 0 0 222102 0 222102 Suite Service Fees 623000 6543680 6543680 0 0 Cottages Service Fees 623000 2422467 2422467 0 0 Nursing Services 623000 9370843 9370843 0 0 Amortization of Entrance Fees 900099 1635788 1635788 0 0 0 0 0 0 19972778 115979 115979 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Ancillary Resident Services 900099 383091 383091 0 0 0 0 0 0 383091 20693950 20471848 0 0 355104 355104 666980 592393 74587 0 6489452 5763752 720700 5000 98643 86806 11837 827201 727937 99264 630250 554620 75630 0 114499 114499 32445 31945 500 581722 552266 29456 3474496 3085980 388516 2396 250 2146 603373 603373 4098007 4098007 523861 523861 Food & Dining Contract 1288243 249095 1039148 0 Therapy & Pharmacy Costs 956490 956490 0 0 Agency Nursing & Aides 828727 0 828727 0 Service Contracts & Other Costs 811196 732583 78613 0 22383085 18914462 3463123 5500 385 384 9762786 10043191 460264 766090 37500 727133 799162 106170155 51949431 55050965 54220724 389000 515265 66390533 66382316 1363849 1650722 8798632 10309106 12002568 11413629 5171025 5171025 49970940 50443450 77307014 78987932 X -10923846 -12654952 7365 49336 -10916481 -12605616 66390533 66382316 -1689135 0 0 0 0 0 X 0 1 X 1 0 X 119368 273535 321723 147615 222102 1084343 18457003 17456328 18364011 18825199 20471848 93574389 18576371 17729863 18685734 18972814 20693950 94658732 94658732 43847 34153 36972 98401 115979 329352 43847 34153 36972 98401 115979 329352 18620218 17764016 18722706 19071215 20809929 94988084 0.99653 0.99712 0.00347 0.00288 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 5509818 5509818 0 67903097 36071546 31831551 0 24189076 10772588 13416488 0 8547918 5105297 3442621 0 20246 0 20246 54220724 0 Entrance Fee Deposits 329134 Refundable Entrance Fees 50114316 50443450 X 20693950 0 0 0 0 0 20693950 0 0 0 20693950 22383085 0 0 0 0 0 22383085 0 0 0 22383085 Schedule D, Part X, Line 2 The Village is exempt from income taxes on income from related activities under Section 501(c)(3) of the U.S. Internal Revenue Code and corresponding state law. Accordingly, no provision has been made for federal or state income taxes. Additionally, the Village has been determined not to be a private foundation under Section 509(a) of the Internal Revenue Code U.S. GAAP requires that a tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded. The Village's Form 990 is open to examination by the Internal Revenue Service or the State of Pennsylvania for the last three years. The Village does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The Village recognizes interest and/or penalties related to income tax matters in income tax expense. The Village did not have any amounts accrued for interest and penalties at December 31, 2024 and 2023. 1 Forgiven Medical Care Costs and Independent Living Services Owed 5 446906 MVB Write off of Accounts Receivable Forgiven Medical Care Costs and Independent Living Services owed Schedule I, Part I, Line 2 The Organization reviews a resident's financial need on a case by case basis according to our Charitable Care Assistance policy. The funds granted to theresident are the forgiven amount of health care and independent living fees to the resident. All individuals receiving charitable care are approved by both the Organization's CEO and the Executive Director 0 0 0 0 0 0 0 0 0 Tracy Patton Executive Director 184679 0 15000 0 0 0 0 0 0 0 199679 0 0 0 Justin Michaels Ex Vice President 117522 0 0 0 0 0 0 0 0 0 117522 0 0 0 Schedule J, Part I, Line 3 The compensation of the Executive Director is reviewed annually at the approval of the Organization's budget A Northampton County Industrial Dev Authority 000000000 200605667 2006-09-01 33275000 construction of facility 0 0 0 A 0 0 33275 0 0 0 628564 0 0 32646436 0 0 2006 0 0 1 1 A 0 0 0 0 0 0 0 1 0 1 A 0 0 0 0 0 0 0 0 1 Mike Guro Board Member 526734 Property Liability Insurance Premium. Mr. Guro is a partner in the broker that places the insurance 0 William Matz Board President 7515 Legal Services 0 Form 990, Part VI, Section A, Line 2 Colleen Brisendine is the daughter of Fred Sprissler. For board votes, Mr. Sprissler and Mrs. Brisendine counts as one vote only and not two. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by the Chief Financial Officer of the Moravian Village of Bethlehem. It is then released to the Board of Directors for review, comment and approval. If approved by the Board of Directors, the CFO files the return as final. Form 990, Part VI, Section B, Line 12c All board members are required to submit annually a conflict of interest survey. The surveys are submitted to the CFO who reviews for conflicts. If it is determined that there is a conflict, the conflict is reviewed by the executive board members. If it is determined by this committee that the conflict will impair the board member from acting impartially, the board member will the board member will be asked to rescind their position on the board. If it is determined that the conflict is minor, the Board member will be required to refrain from voting on any measure involving the conflict Form 990, Part VI, Section B, Line 15 Compensation of all key employees is reviewed annually and set by the Board of Directors via the budgetary approval process. Compensation level is determined on the level of service the employee provides to the Organization Compensation is set at a flat rate and is not based on level of revenues, nor do any employees share in a any excess revenues the Organization may have. Positions considered to be Key to the Organization is the Executive Director Position Form 990, Part VI, Section C, Line 18 upon request Form 990, Part VI, Section C, Line 19 Upon Request Bethlehem Area Moravians 561 East Market Street Bethlehem PA 18018 240795968 Management Services PA 501 (c) 3 1 N/A Moravian Development Corporation 561 East Market Street Bethlehem PA 18018 237117119 Loan to Organization PA N/A 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 Bethlehem Area Moravians p 100000 Agreement in perpetuity Bethlehem Area Moravians e 4271025 Current value of loan to Moravian Village by related party. Moravian Development Corporation e 900000 Current value of loan to Moravian Village by Related Party Bethlehem Area Moravians p 84000 Rent paid to related party for Administration Offices Bethlehem Area Moravians p 119293 Cost of Grounds Maintenance paid to related party.