GOOD SHEPHERD REHABILITATION HOSP: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: GOOD SHEPHERD REHABILITATION HOSP (EIN 23-1371947)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-05-14
IRS object ID: 201401349349301760
Schema version: 2012v2.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule G
Schedule H
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-05-14T08:36:05-05:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	232932984	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PARENTEBEARD LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1650 MARKET STREET SUITE 4500	AddressLine1
City	PHILADELPHIA	City
State	PA	State
ZIP Code	19103	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	231371947	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	THE GOOD SHEPHERD REHABILITATION HOSPITAL	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	GOOD	NameControl
Phone	6107763228	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	GOOD SHEPHERD PLAZA 850 S 5TH ST	AddressLine1
City	ALLENTOWN	City
State	PA	State
ZIP Code	18103	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	RONALD J PETULA	Name
Title	VP FINANCE	Title
Phone	6107763228	Phone
Date Signed	2014-05-13	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JULIUS C GREEN CPA JD	Name
PTIN	P00350393	PTIN
Phone	2159720701	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	RONALD J PETULA	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	GOOD SHEPHERD PLAZA 850 S 5TH ST	AddressLine1
City	ALLENTOWN	City
State	PA	State
ZIP Code	18103	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	79217033	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.GOODSHEPHERDREHAB.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1909	YearFormation
State Legal Domicile	PA	StateLegalDomicile
Activity Or Mission Description	TO ENHANCE LIVES, MAXIMIZE FUNCTION, INSPIRE HOPE, AND PROMOTE DIGNITY AND WELL-BEING.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	18	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	13	NbrIndependentVotingMembers
Total Nbr Employees	1524	TotalNbrEmployees
Total Nbr Volunteers	38	TotalNbrVolunteers
Total Gross UBI	4790308	TotalGrossUBI
Net Unrelated Business Txbl Income	1074137	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	1695360	ContributionsGrantsPriorYear
Contributions Grants Current Year	1730576	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	76226843	ProgramServiceRevenuePriorYear
Program Service Revenue CY	76816147	ProgramServiceRevenueCY
Investment Income Prior Year	28921	InvestmentIncomePriorYear
Investment Income Current Year	64185	InvestmentIncomeCurrentYear
Other Revenue Prior Year	509816	OtherRevenuePriorYear
Other Revenue Current Year	456602	OtherRevenueCurrentYear
Total Revenue Prior Year	78460940	TotalRevenuePriorYear
Total Revenue Current Year	79067510	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	39552075	SalariesEtcPriorYear
Salaries Etc Current Year	41684224	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	37470639	OtherExpensePriorYear
Other Expenses Current Year	38192252	OtherExpensesCurrentYear
Total Expenses Prior Year	77022714	TotalExpensesPriorYear
Total Expenses Current Year	79876476	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	1438226	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-808966	RevenuesLessExpensesCY
Total Assets BOY	59506161	TotalAssetsBOY
Total Assets EOY	58365451	TotalAssetsEOY
Total Liabilities BOY	50023204	TotalLiabilitiesBOY
Total Liabilities EOY	40633255	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	9482957	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	17732196	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	GOOD SHEPHERD'S MISSION IS: "MOTIVATED BY THE DIVINE GOOD SHEPHERD AND THE 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 AND COMPASSION."	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	66975529	Expense
Revenue	72268312	Revenue
Description	THE GOOD SHEPHERD REHABILITATION HOSPITAL ("GSRH") IS A 106-BED REHABILITATION HOSPITAL WITH LOCATIONS IN ALLENTOWN, BETHLEHEM, AND EAST STROUDSBURG, PENNSYLVANIA. GSRH HOLDS THE FOLLOWING CARF (COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES) ACCREDITATIONS: - COMPREHENSIVE INTEGRATED INPATIENT (CHILDREN, ADOLESCENTS, ADULTS)- BRAIN INJURY INPATIENT REHABILITATION PROGRAM (CHILDREN, ADOLESCENTS, ADULTS)- INPATIENT STROKE REHABILITATION SPECIALTY PROGRAMPOST-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 2013, GSRH DISCHARGED A TOTAL OF 1,930 PATIENTS AND HAD OUTPATIENT VISITS TOTALING 209,132.	Description
Total Program Service Expense	66975529	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	1	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	0	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	1	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	1	FundraisingActivities
Gaming	0	Gaming
Hospital	1	Hospital
Financial Stmt Attached	1	FinancialStmtAttached
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	1	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Info In Schedule O Part V	X	InfoInScheduleOPartV
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	1524	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	1	UnrelatedBusinessIncome
Form990-T Filed	1	Form990-TFiled
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	1	QuidProQuoContributions
Quid Pro Quo Disclosure	1	QuidProQuoDisclosure
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	18	NbrVotingGoverningBodyMembers
Number Independent Voting Members	13	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	1	ElectionOfBoardMembers
Decisions Subject To Approval	1	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	PA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RONALD J PETULA VP FINANCE	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	6107763228	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	GOOD SHEPHERD PLAZA 850 SOUTH 5TH	AddressLine1
City	ALLENTOWN	City
State	PA	State
ZIP Code	18103	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (26 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Highest Compensated EmployeeHighestCompensatedEmployee	FormerFormer
SCOTT A BAKER
SECRETARY	0.30	1.00	X	X	0	0	0
SANDRA L BODNYK
TREASURER	0.40	1.60	X	X	0	0	0
PATRICK J BRENNAN MD
TRUSTEE	0.30	1.00	X		0	0	0
DAVID G DECAMPLI
CHAIR	0.70	2.60	X	X	0	0	0
ROBERT E GADOMSKI
TRUSTEE	0.30	1.00	X		0	0	0
MICHAEL GOLDNER DO
TRUSTEE	0.20	0.60	X		0	0	0
ELSBETH G HAYMON
TRUSTEE	0.30	1.00	X		0	0	0
KATHERINE E HILGERT
TRUSTEE	0.20	0.60	X		0	0	0
SANDRA JARVA WEISS
VICE CHAIR	0.20	0.60	X	X	0	0	0
GERALD A NAU
TRUSTEE	0.20	0.60	X		0	0	0
EDITH D RITTER
TRUSTEE	0.20	0.60	X		0	0	0
LAURIE STEWART
TRUSTEE	0.30	1.00	X		0	0	0
THE REV DAVID R STROBEL
TRUSTEE	0.20	0.60	X		0	0	0
DANIEL J WILSON PHD
TRUSTEE	0.30	1.00	X		0	0	0
ALVARO DIAZ
TRUSTEE	0.30	1.00	X		0	0	0
SARA T GAMMON
PRESIDENT/CEO/CHAIR	8.00	52.00	X	X	0	560936	173748
F MARK GUMZ
TRUSTEE	0.30	1.00	X		0	0	0
KAREN SENFT
TRUSTEE	0.20	0.60	X		0	0	0
DANIEL C CONFALONE
SVP & CFO	15.00	45.00		X	0	345276	32960
SAMUEL MIRANDA JR
SVP & CNO	40.00	20.00		X	0	212394	53302
SOOFIA KHAN
MED DIR REHAB	40.00				305292	0	20834	X
ROSAURO DALOPE
MED DIR PEDS	40.00				233139	0	10768	X
DEMETRICE WARD PURVIS
STAFF PHYSIATRIST	40.00				220181	0	19258	X
JAMES DALEY
MED DIR AMPUTEE PRGM	59.00	1.00			208269	0	24957	X
YASMEEN BHATTI
STAFF PHYSIATRIST	40.00				197462	0	21994	X
ANTHONY R BONGIOVANNI
FORMER SVP & CPO	0.00				0	142921	8021		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	1164343	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	1261527	TotalReportableCompFrmRltdOrgs
Total Other Compensation	365842	TotalOtherCompensation
Number Individuals GT100 K	15	NumberIndividualsGT100K
Formers Listed	1	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
POCONO MEDICAL CENTER
206 EAST BROWN STREET	EAST STROUDSBURG	PA	18301	MEDICAL SERVICES	897483
MILLER MILLER MCLACHLAN
1249 NEWPORT AVENUE	NORTHAMPTON	PA	18067	CONTRACTING SERVICES	468348
HEALTH NETWORK LABORATORIES
2024 LEHIGH STREET	ALLENTOWN	PA	18103	LABORATORY SERVICES	303018
MEDICAL STAFFING NETWORK INC
PO BOX 202996	DALLAS	TX	75320	TEMP STAFF SERVICES	183578
CC INC
4210 FRITCH DRIVE	BETHLEHEM	PA	18020	CONTRACTING SERVICES	158567

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	8	NumberOfContractorsGT100K
Fundraising Events	137094	FundraisingEvents
Related Organizations	1426357	RelatedOrganizations
Government Grants	40326	GovernmentGrants
All Other Contributions	126799	AllOtherContributions
Total Contributions	1730576	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	Unrelated Business RevenueUnrelatedBusinessRevenue
NET PATIENT SVC REV	623000	71706932	71706932
PROFESSIONAL SVCS REV	621110	5109215	329389	4779826

Field	Value	IRS element (for citing)
Total Program Service Revenue	76816147	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	71486	TotalRevenueColumn
Exclusion	$71,486	ExclusionAmount

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	7301	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	-7301	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-7301	TotalRevenueColumn
Exclusion	-$7,301	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	356233	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	137094	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	142222	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	214011	TotalRevenueColumn
Exclusion	$214,011	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	Unrelated Business RevenueUnrelatedBusinessRevenue	ExclusionExclusionAmount
FITNESS CENTER	713940	154885	154885
LIFESTYLE PRDUCTS/SVCS	446199	87588	77106	10482
MED REC ABSTRACTING	561439	118			$118

Field	Value	IRS element (for citing)
Total Other Revenue	242591	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	79067510	TotalRevenueColumn
Related Or Exempt Function Income	72268312	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	4790308	UnrelatedBusinessRevenue
Exclusion	$278,314	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	1406967	Total
Program Services	1406967	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	31489798	Total
Program Services	28605279	ProgramServices
Management And General	2884519	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	2061338	Total
Program Services	1859101	ProgramServices
Management And General	202237	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	4462556	Total
Program Services	4065396	ProgramServices
Management And General	397160	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	2263565	Total
Program Services	2053043	ProgramServices
Management And General	210522	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	15933	Total
Program Services	15933	ProgramServices

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	2282258	Total
Program Services	1837519	ProgramServices
Management And General	444739	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	28879	Total
Program Services	28129	ProgramServices
Management And General	750	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	368775	Total
Program Services	278497	ProgramServices
Management And General	90278	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	2101713	Total
Program Services	1160660	ProgramServices
Management And General	941053	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	51316	Total
Program Services	48592	ProgramServices
Management And General	2724	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	71990	Total
Program Services	63078	ProgramServices
Management And General	8912	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	4166993	Total
Program Services	4166993	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	68385	Total
Program Services	68385	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Management And GeneralManagementAndGeneral	Program ServicesProgramServices
UBI TAXES	362646	362646
CORPORATE ALLOCATION	24994676	6998509	17996167
MEDICAL SUPPLIES	2803094	13465	2789629
BAD DEBT EXPENSE	420606		420606

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	454988	Total
Program Services	111555	ProgramServices
Management And General	343433	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	79876476	Total
Program Services	66975529	ProgramServices
Management And General	12900947	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	13298	BOY
EOY	11771	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	10342810	BOY
EOY	11896659	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	515569	BOY
EOY	502927	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	1487007	BOY
EOY	1147027	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	118168528	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	74066221	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	46483973	BOY
EOY	44102307	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	663504	BOY
EOY	704760	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	59506161	BOY
EOY	58365451	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	27647701	BOY
EOY	17643126	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	22375503	BOY
EOY	22990129	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	50023204	BOY
EOY	40633255	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	9482957	BOY
EOY	17732196	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	9482957	BOY
EOY	17732196	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	59506161	BOY
EOY	58365451	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-808966	ReconcilationRevenueExpenses
Reconcilation Other Changes	9058205	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Consolidated	X	FinancialStatementConsolidated

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Hospital170b1 Aiii	X	Hospital170b1Aiii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	0	Volunteers
Paid Staff Or Management	0	PaidStaffOrManagement
Media Advertisements	0	MediaAdvertisements
Mailings Members	0	MailingsMembers
Publications Or Broadcast	0	PublicationsOrBroadcast
Grants Other Organizations	0	GrantsOtherOrganizations
Direct Contact Legislators	0	DirectContactLegislators
Rallies Demonstrations	0	RalliesDemonstrations
Other Activities	1	OtherActivities
Other Activities	$15,933	OtherActivitiesAmount
Total Lobbying Expenditures IIB	15933	TotalLobbyingExpendituresIIB
Not Described In501c3	0	NotDescribedIn501c3

Form990 Schedule C Part IV Form990ScheduleCPartIV

Field	Value	IRS element (for citing)
Identifier	EXPLANATION OF LOBBYING ACTIVITIES:	Identifier
Return Reference	PART II-B, LINE 1:	ReturnReference
Explanation	THE GOOD SHEPHERD REHABILITATION HOSPITAL ("GSRH") PAID DUES TO VARIOUS ORGANIZATIONS DURING THE YEAR ENDED JUNE 30, 2013. 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") - $11,794 2) THE AMERICAN MEDICAL REHABILITATION PROVIDERS ASSOCIATION ("AMRPA") - $4,139	Explanation

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2188957	OtherCostOrOtherBasis
Book Value	2188957	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	56872911	OtherCostOrOtherBasis
Depreciation	26706977	Depreciation
Book Value	30165934	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	7035510	OtherCostOrOtherBasis
Depreciation	4832503	Depreciation
Book Value	2203007	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	47074465	OtherCostOrOtherBasis
Depreciation	39062079	Depreciation
Book Value	8012386	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	4996685	OtherCostOrOtherBasis
Depreciation	3464662	Depreciation
Book Value	1532023	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	44102307	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
ESTIMATED THIRD-PARTY PAYOR SETTLEMENTS	$1,354,793
ADVANCE FROM THIRD-PARTY PAYOR	$277,900
AMOUNTS DUE TO AFFILIATES	$21,357,436

Field	Value	IRS element (for citing)
Total Of Amounts	22990129	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	87847331	TotRevenueEtcAuditedFinclStmt
Other Revenues	9130926	OtherRevenues
Revenue Not Rptd F990	9130926	RevenueNotRptdF990
Revenue Subtotal	78716405	RevenueSubtotal
Other Revenues Not Included	351105	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	351105	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	79067510	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	79598092	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	142222	OtherExpensesIncluded
Expenses Not Rptd F990	142222	ExpensesNotRptdF990
Expenses Subtotal	79455870	ExpensesSubtotal
Other Expenses Not Included	420606	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	420606	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	79876476	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:	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 FINANCIAL STATEMENTS. MEASUREMENT AND RECOGNITION OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. GOOD SHEPHERD'S POLICY IS TO RECOGNIZE INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. GOOD SHEPHERD'S FEDERAL EXEMPT ORGANIZATION RETURNS OF INCOME TAX AND ITS BUSINESS INCOME TAX RETURNS FOR YEARS ENDED PRIOR TO JUNE 30, 2010 NO LONGER REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE.
PART XI, LINE 2D - OTHER ADJUSTMENTS:		PENSION LIABILITY ADJUSTMENT 9,551,532. BAD DEBT EXPENSE -420,606.
PART XI, LINE 4B - OTHER ADJUSTMENTS:		SPECIAL EVENTS EXPENSE -142,222. NET ASSETS RELEASED ADJUSTMENT FOR SPECIAL EVENTS 493,327.
PART XII, LINE 2D - OTHER ADJUSTMENTS:		SPECIAL EVENTS EXPENSE 142,222.
PART XII, LINE 4B - OTHER ADJUSTMENTS:		BAD DEBT EXPENSE 420,606.

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	GALA IN THE GARDEN	NameOfEvent1
Gross Receipts Event1	237031	GrossReceiptsEvent1
Charitable Contributions Event1	67900	CharitableContributionsEvent1
Gross Revenue Event1	169131	GrossRevenueEvent1
Rent Facility Costs Event1	22351	RentFacilityCostsEvent1
Food And Beverage Event1	36655	FoodAndBeverageEvent1
Other Direct Expenses Event1	8894	OtherDirectExpensesEvent1
Name Of Event2	GOLF & TENNIS CLASSIC	NameOfEvent2
Gross Receipts Event2	195835	GrossReceiptsEvent2
Charitable Contributions Event2	49202	CharitableContributionsEvent2
Gross Revenue Event2	146633	GrossRevenueEvent2
Non Cash Prizes Event2	750	NonCashPrizesEvent2
Rent Facility Costs Event2	27011	RentFacilityCostsEvent2
Food And Beverage Event2	13972	FoodAndBeverageEvent2
Other Direct Expenses Event2	12598	OtherDirectExpensesEvent2
Total Number Of Other Events	1	TotalNumberOfOtherEvents
Gross Receipts Other Events	60461	GrossReceiptsOtherEvents
Charitable Contrib Other Events	19992	CharitableContribOtherEvents
Gross Revenue Other Events	40469	GrossRevenueOtherEvents
Non Cash Prizes Other Events	750	NonCashPrizesOtherEvents
Rent Facility Costs Other Events	7440	RentFacilityCostsOtherEvents
Food And Beverage Other Events	6575	FoodAndBeverageOtherEvents
Other Direct Expenses Other Events	5226	OtherDirectExpensesOtherEvents
Gross Receipts Total	493327	GrossReceiptsTotal
Charitable Contributions Total	137094	CharitableContributionsTotal
Gross Revenue Total Events	356233	GrossRevenueTotalEvents
Non Cash Prizes Total Events	1500	NonCashPrizesTotalEvents
Rent Facility Costs Total Events	56802	RentFacilityCostsTotalEvents
Food And Beverage Total Events	57202	FoodAndBeverageTotalEvents
Other Direct Expenses Total Events	26718	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	142222	DirectExpenseSummaryEvents
Net Income Summary	214011	NetIncomeSummary

Schedule H IRS990ScheduleH

Field	Value	IRS element (for citing)
Charity Care Policy	1	CharityCarePolicy
Written Policy	1	WrittenPolicy
Policy Applied To All Hospitals	X	PolicyAppliedToAllHospitals
FPG Reference Free Care	1	FPGReferenceFreeCare
Pcent200	X	Pcent200
FPG Reference Discounted Care	0	FPGReferenceDiscountedCare
Free Disc Care Medically Indigent	1	FreeDiscCareMedicallyIndigent
Amounts Budgeted For Charity Care	1	AmountsBudgetedForCharityCare
Expenses Exceeded Budget	1	ExpensesExceededBudget
Unable To Provide Care	0	UnableToProvideCare
Annual Community Benefit Report	1	AnnualCommunityBenefitReport
Report Publically Available	1	ReportPublicallyAvailable

Charity Care At Cost CharityCareAtCost

Field	Value	IRS element (for citing)
Total Community Benefit Expense	871275	TotalCommunityBenefitExpense
Net Community Benefit Expense	871275	NetCommunityBenefitExpense
Percent Of Total Expense	0.01100	PercentOfTotalExpense

Unreimbursed Medicaid UnreimbursedMedicaid

Field	Value	IRS element (for citing)
Total Community Benefit Expense	12351871	TotalCommunityBenefitExpense
Direct Offsetting Revenue	9315201	DirectOffsettingRevenue
Net Community Benefit Expense	3036670	NetCommunityBenefitExpense
Percent Of Total Expense	0.03820	PercentOfTotalExpense

Total Charity Care TotalCharityCare

Field	Value	IRS element (for citing)
Total Community Benefit Expense	13223146	TotalCommunityBenefitExpense
Direct Offsetting Revenue	9315201	DirectOffsettingRevenue
Net Community Benefit Expense	3907945	NetCommunityBenefitExpense
Percent Of Total Expense	0.04920	PercentOfTotalExpense

Community Health Services CommunityHealthServices

Field	Value	IRS element (for citing)
Total Community Benefit Expense	34719	TotalCommunityBenefitExpense
Direct Offsetting Revenue	893	DirectOffsettingRevenue
Net Community Benefit Expense	33826	NetCommunityBenefitExpense
Percent Of Total Expense	0.00040	PercentOfTotalExpense

Health Professions Education HealthProfessionsEducation

Field	Value	IRS element (for citing)
Total Community Benefit Expense	2387946	TotalCommunityBenefitExpense
Direct Offsetting Revenue	300	DirectOffsettingRevenue
Net Community Benefit Expense	2387646	NetCommunityBenefitExpense
Percent Of Total Expense	0.03000	PercentOfTotalExpense

Subsidized Health Services SubsidizedHealthServices

Field	Value	IRS element (for citing)
Total Community Benefit Expense	5777213	TotalCommunityBenefitExpense
Direct Offsetting Revenue	3844265	DirectOffsettingRevenue
Net Community Benefit Expense	1932948	NetCommunityBenefitExpense
Percent Of Total Expense	0.02430	PercentOfTotalExpense

Cash And In Kind Contributions CashAndInKindContributions

Field	Value	IRS element (for citing)
Total Community Benefit Expense	4538	TotalCommunityBenefitExpense
Net Community Benefit Expense	4538	NetCommunityBenefitExpense
Percent Of Total Expense	0.00010	PercentOfTotalExpense

Total Other Benefits TotalOtherBenefits

Field	Value	IRS element (for citing)
Total Community Benefit Expense	8204416	TotalCommunityBenefitExpense
Direct Offsetting Revenue	3845458	DirectOffsettingRevenue
Net Community Benefit Expense	4358958	NetCommunityBenefitExpense
Percent Of Total Expense	0.05480	PercentOfTotalExpense

Total Community Benefits TotalCommunityBenefits

Field	Value	IRS element (for citing)
Total Community Benefit Expense	21427562	TotalCommunityBenefitExpense
Direct Offsetting Revenue	13160659	DirectOffsettingRevenue
Net Community Benefit Expense	8266903	NetCommunityBenefitExpense
Percent Of Total Expense	0.10400	PercentOfTotalExpense

Field	Value	IRS element (for citing)
Bad Debt Expense Reported	1	BadDebtExpenseReported
Bad Debt Expense	$337,105	BadDebtExpenseAmount
Amount Attributable To	40453	AmountAttributableTo
Amount Reimbursed By Medicare	22406755	AmountReimbursedByMedicare
Cost Of Care Reimbursed By Medicare	24549915	CostOfCareReimbursedByMedicare
Medicare Surplus Or Shortfall	-2143160	MedicareSurplusOrShortfall

Costing Methodology Used CostingMethodologyUsed

Field	Value	IRS element (for citing)
Other	X	Other

Field	Value	IRS element (for citing)
Written Debt Collection Policy	1	WrittenDebtCollectionPolicy
Provision For Charity Care	1	ProvisionForCharityCare
Number Of Hospital Facilities	1	NumberOfHospitalFacilities

Form990 Schedule H Part V Section A Form990ScheduleHPartVSectionA

Field	Value	IRS element (for citing)
Facility Number	1	FacilityNumber

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	GOOD SHEPHERD REHABILITATION HOSPITAL	BusinessNameLine1

Address Address

Field	Value	IRS element (for citing)
Address Line1	850 SOUTH 5TH STREET	AddressLine1
City	ALLENTOWN	City
State	PA	State
ZIP Code	18103	ZIPCode

Field	Value	IRS element (for citing)
Licensed Hospital	X	LicensedHospital
Other	REHABILITATION HOSPITAL	Other

Form990 Schedule H Part V Section B Form990ScheduleHPartVSectionB

Hospital Facility Name HospitalFacilityName

Field	Value	IRS element (for citing)
Business Name Line1	GOOD SHEPHERD REHABILITATION HOSPITAL	BusinessNameLine1

Field	Value	IRS element (for citing)
Hospital Facility Number	1	HospitalFacilityNumber
CHNA Conducted	1	CHNAConducted
Community Definition	X	CommunityDefinition
Community Demographics	X	CommunityDemographics
Existing Resources	X	ExistingResources
How Data Obtained	X	HowDataObtained
Community Health Needs	X	CommunityHealthNeeds
Other Health Issues	X	OtherHealthIssues
Identifying Process	X	IdentifyingProcess
Consulting Process	X	ConsultingProcess
Information Gaps	X	InformationGaps
Needs Assessment Conducted	12	NeedsAssessmentConducted
Take Into Account	1	TakeIntoAccount
Other Facilities	1	OtherFacilities
CHNA Widely Available	1	CHNAWidelyAvailable
Own Website	X	OwnWebsite
On Request	X	OnRequest
Other Method	X	OtherMethod
Adopt Implement Strategy	X	AdoptImplementStrategy
Execute Implement Strategy	X	ExecuteImplementStrategy
Develop Community Plan	X	DevelopCommunityPlan
Participate Community Plan	X	ParticipateCommunityPlan
All Needs Addressed	0	AllNeedsAddressed
Organization Incur Excise Tax	0	OrganizationIncurExciseTax
Eligibility Criteria Explained	1	EligibilityCriteriaExplained
Uses FPG Free	1	UsesFPGFree
FPG Free Percent	200.000000000000	FPGFreePercent
Uses FPG Discounted	0	UsesFPGDiscounted
Explains Basis	1	ExplainsBasis
Income Level	X	IncomeLevel
Asset Level	X	AssetLevel
Insurance Status	X	InsuranceStatus
Uninsured Discount	X	UninsuredDiscount
Other Factors	X	OtherFactors
Explains Application Method	1	ExplainsApplicationMethod
Includes Publicity Measures	1	IncludesPublicityMeasures
Posted On Website	X	PostedOnWebsite
Attached To Invoices	X	AttachedToInvoices
Posted In Emergency Room	X	PostedInEmergencyRoom
Provided On Admission	X	ProvidedOnAdmission
Available On Request	X	AvailableOnRequest
Actions On Nonpayment	1	ActionsOnNonpayment
Collection Activities	0	CollectionActivities
Nondiscrim Emergency Care Policy	0	NondiscrimEmergencyCarePolicy
No Emergency Care	X	NoEmergencyCare
Used Other Method	X	UsedOtherMethod
Amounts Generally Billed	0	AmountsGenerallyBilled
Gross Charges	0	GrossCharges

Form990 Schedule H Part VI Form990ScheduleHPartVI (23 entries)

ExplanationExplanation	IdentifierIdentifier	Return ReferenceReturnReference
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 A SIGNIFICANT AMOUNT OF 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 LEVEL 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 $862,000 IN 2013 AND $771,000 IN 2012. GOOD SHEPHERD RECEIVED $7,732 AND $38,707 IN CONTRIBUTIONS RESTRICTED FOR CHARITY CARE DURING 2013 AND 2012, RESPECTIVELY."
PART I, LINE 6A: THE HOSPITAL'S COMMUNITY BENEFIT ACTIVITIES ARE INCLUDED WITHIN AND REPORTED AS PART OF AN ANNUAL REPORT TO THE COMMUNITY, 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 IN SEVERAL MANNERS, INCLUDING BEING AVAILABLE 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'S PRIMARY OPERATIONS ARE CONDUCTED WITHIN THE HOSPITAL, WHICH PROVIDES COMPREHENSIVE INPATIENT REHABILITATION SERVICES AND OUTPATIENT REHABILITATION SERVICES AT NUMEROUS LOCATIONS. THE LTC OPERATES TWO SKILLED NURSING FACILITIES WHICH SERVICE THE NEEDS OF SEVERELY DISABLED ADULTS. THE SPECIALTY HOSPITAL PROVIDES SERVICES THAT REPRESENT THE FIRST STEP IN THE POST ACUTE CARE PROCESS OF RECOVERY. THE RRG IS A SELF INSURANCE COMPANY THAT PROVIDES PRIMARY LIABILITY INSURANCE AND RISK MANAGEMENT SERVICES. SUPPIL PROVIDES SUPPORTIVE INDEPENDENT HOUSING TO PERSONS WITH DISABILITIES UNDER SECTION 811 OF THE DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT. GS GROUP WAS ESTABLISHED TO DEVELOP A WHEELCHAIR DEVICE TO ASSIST REHABILITATION PATIENTS.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 IS A 70% 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.
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 $1,932,948, REPORTED ON PART I, LINE 7G, COLUMN (E), $1,071,990 IS RELATED TO THE NET LOSS FROM THE HOSPITAL'S DEVELOPMENTAL PEDIATRICIAN AND 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, $112,112 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, L7 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 $420,606.
PART II: WHILE MINIMAL COMMUNITY BUILDING ACTIVITIES ARE PROVIDED DIRECTLY WITHIN THE HOSPITAL, GSRN, THE HOSPITAL'S PARENT COMPANY, PROVIDED $15,397 OF SUCH ACTIVITIES DURING THE 2013 FISCAL YEAR. THESE ACTIVITIES TOOK THE FORM OF EXECUTIVE AND GOVERNMENT AND COMMUNITY RELATIONS BOARD MEMBERSHIPS, PARTICIPATION IN THE PARTNERSHIP FOR A DISABILITY FRIENDLY COMMUNITY, AMERICAN MEDICAL REHABILITATION PROVIDERS ASSOCIATION (AMRPA) BOARD AND UNITED WAY BOARD AND COMMITTEE MEMBERSHIPS AS WELL AS VARIOUS WORKFORCE DEVELOPMENT ACTIVITIES.THESE ACTIVITIES WERE NOT PROVIDED FOR PURPOSES OF MARKETING, TO INCREASE REFERRALS OF PATIENTS WITH THIRD-PARTY INSURANCE COVERAGE, IN FULFILLMENT OF REGULATORY REQUIREMENTS OR CURRENT STANDARDS OF CARE, OR TO BENEFIT PERSONS AFFILIATED WITH GSRN. RATHER, THE PRIMARY PURPOSE OF THESE COMMUNITY BUILDING ACTIVITIES IS TO BENEFIT THE COMMUNITY AND SHOULD BE CONSIDERED AS A COMPONENT OF COMMUNITY BENEFIT. FOR EXAMPLE, PARTICIPATION IN THE PARTNERSHIP FOR A DISABILITY FRIENDLY COMMUNITY DIRECTLY BENEFITS THE DISABILITY COMMUNITY. SPECIFICALLY, THE PARTNERSHIP EDUCATES AND EMPOWERS INDIVIDUALS WITH DISABILITIES AND THEIR CAREGIVERS TO BETTER CARE FOR THEMSELVES AND TO IDENTIFY AND UTILIZE RESOURCES THAT ARE ALREADY AVAILABLE TO THEM WITHIN THE COMMUNITY. WITHOUT SUCH EDUCATION AND EMPOWERMENT, THERE IS A RISK THAT THOSE INDIVIDUALS WITH DISABILITIES EITHER DO NOT RECEIVE THE CARE OR ASSISTANCE THEY REQUIRE, OR THEY OVER-RELY ON THE SERVICES OF THE MEDICAL COMMUNITY FOR EVEN THE MOST BASIC OF NEEDS. THE VALUE OF THE COMMUNITY BUILDING ACTIVITIES PROVIDED DURING THE 2013 FISCAL YEAR WAS DETERMINED BASED UPON ACTUAL REPORTED HOURS VALUED AT THE AVERAGE SALARY AND BENEFIT RATE PER HOUR OF ALL GOOD SHEPHERD EMPLOYEES. CONSERVATIVELY, NO APPLICATION OF INDIRECT OR OVERHEAD COSTS WAS APPLIED TO THESE DIRECT COSTS.ALL GSRN COSTS, INCLUSIVE OF THE COSTS ASSOCIATED WITH COMMUNITY BUILDING ACTIVITIES, ARE ALLOCATED TO GSRN'S SUBSIDIARY CORPORATIONS BASED UPON A COMPREHENSIVE ALLOCATION METHODOLOGY WHICH CONSIDERS DEPARTMENTAL RESOURCE UTILIZATION AND RELATIVE NET PATIENT SERVICE REVENUE, AMONG OTHER FACTORS.
PART III, LINE 4: THE FOLLOWING IS THE TEXT OF THE FOOTNOTE TO GOOD SHEPHERD'S AUDITED FINANCIAL STATEMENTS (WHICH CONTAIN THE ACCOUNTS OF THE HOSPITAL) THAT DESCRIBES BAD DEBT EXPENSE:"ACCOUNTS RECEIVABLE, PATIENTS ARE REPORTED AT NET REALIZABLE VALUE. ACCOUNTS ARE WRITTEN-OFF WHEN THEY ARE DETERMINED TO BE UNCOLLECTIBLE BASED UPON MANAGEMENT'S ASSESSMENT OF INDIVIDUAL ACCOUNTS. IN EVALUATING THE COLLECTABILITY OF PATIENT ACCOUNTS RECEIVABLE, GOOD SHEPHERD ANALYZES ITS PAST HISTORY AND IDENTIFIES TRENDS FOR EACH OF ITS MAJOR PAYOR SOURCES OF REVENUE TO ESTIMATE THE APPROPRIATE ALLOWANCE FOR DOUBTFUL ACCOUNTS AND PROVISION FOR BAD DEBTS. FOR RECEIVABLES ASSOCIATED WITH SERVICES PROVIDED TO PATIENTS WHO HAVE THIRD-PARTY COVERAGE, GOOD SHEPHERD ANALYZES CONTRACTUALLY DUE AMOUNTS AND PROVIDES AN ALLOWANCE FOR DOUBTFUL ACCOUNTS AND A PROVISION FOR BAD DEBTS, IF NECESSARY. FOR RECEIVABLES ASSOCIATED WITH SELF-PAY PATIENTS, GOOD SHEPHERD RECORDS A SIGNIFICANT PROVISION FOR BAD DEBTS IN THE PERIOD OF SERVICE ON THE BASIS OF ITS PAST EXPERIENCE, WHICH INDICATES THAT MANY PATIENTS ARE UNABLE OR UNWILLING TO PAY THE PORTION OF THEIR BILL FOR WHICH THEY ARE FINANCIALLY RESPONSIBLE. THE DIFFERENCE BETWEEN THE BILLED RATES AND THE AMOUNTS ACTUALLY COLLECTED AFTER ALL REASONABLE COLLECTION EFFORTS HAVE BEEN EXHAUSTED IS CHARGED OFF AGAINST THE ALLOWANCE FOR DOUBTFUL ACCOUNTS.GOOD SHEPHERD'S ALLOWANCE FOR DOUBTFUL ACCOUNTS FOR SELF-PAY PATIENTS DECREASED FROM 70% OF SELF-PAY ACCOUNTS RECEIVABLE AT JUNE 30, 2012, TO 54% OF SELF-PAY ACCOUNTS RECEIVABLE AT JUNE 30, 2013. IN ADDITION, GOOD SHEPHERD'S SELF-PAY ACCOUNT WRITE-OFFS (NET OF RECOVERIES) INCREASED FROM $209,000 IN 2012 TO $880,000 IN 2013. THE DECREASE IN THE ALLOWANCE FOR DOUBTFUL ACCOUNTS AND THE INCREASE IN WRITE-OFFS IS THE RESULT OF THE WRITE-OFF OF OLDER SELF-PAY ACCOUNTS IN 2013 THAT EXISTED AS OF JUNE 30, 2012. GOOD SHEPHERD DID NOT CHANGE THEIR FINANCIAL ASSISTANCE POLICY IN 2013 AND 2012. GOOD SHEPHERD DOES NOT MAINTAIN A MATERIAL ALLOWANCE FOR DOUBTFUL ACCOUNTS FROM THIRD-PARTY PAYORS, NOR DID IT HAVE SIGNIFICANT WRITE-OFFS FROM THIRD-PARTY PAYORS."FOR PURPOSES OF PART III, SECTION A, LINE 2, TOTAL BAD DEBT EXPENSE (AT COST) WAS DETERMINED BY APPLYING THE COST-TO-CHARGE RATIO, DERIVED FROM WORKSHEET 2 RATIO OF PATIENT CARE COST-TO CHARGES TO TOTAL THE NET OF ACTUAL BAD DEBT WRITE-OFF'S AND RECOVERIES PROCESSED DURING THE 2013 FISCAL YEAR. FOR PURPOSES OF PART III, SECTION A, LINE 3, THE FOLLOWING PROCESS WAS USED TO ESTIMATE THE AMOUNT OF THE HOSPITAL'S BAD DEBT EXPENSE (AT COST) ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER THE HOSPITAL'S CHARITY CARE POLICY:TOTAL BAD DEBT EXPENSE (AT COST), PER PART III, SECTION A, LINE 2, WAS USED AS A STARTING POINT. THEN, THE ESTIMATED POVERTY PERCENTAGE (12%), OF THE HOSPITAL'S 5-COUNTY PRIMARY SERVICE AREA, WAS DETERMINED BASED UPON THE EXAMINATION OF COMMONWEALTH OF PENNSYLVANIA REPORTS, GENERATED FROM THE MOST RECENTLY-PUBLISHED US CENSUS DATA.
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 ($2,143,160) 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 V, SECTION B, LINE 3: THE HEALTH CARE COUNCIL OF LEHIGH VALLEY ("HCCLV") SHARED AND DISCUSSED SECONDARY DATA FINDINGS WITH SEVERAL KEY HEALTH EXPERTS VIA ONE-ON-ONE INTERVIEWS CONDUCTED BETWEEN MARCH AND OCTOBER 2012:-ALBERTO CARDELLE, PHD, MPH CHAIR AND PROFESSOR OF THE DEPARTMENT OF HEALTH STUDIES AT EAST STROUDSBURG UNIVERSITY'S SCHOOL OF PUBLIC HEALTH-VICKY KISTLER, DIRECTOR OF THE ALLENTOWN HEALTH BUREAU-KRISTEN WENRICH, INTERIM DIRECTOR (NOW DIRECTOR) OF THE BETHLEHEM HEALTH BUREAU-DIANE LEUTHARDT, DEVELOPMENT DIRECTOR, LEHIGH VALLEY CHAPTER OF THE AMERICAN LUNG ASSOCIATION-KAREN SCHIAVONE, SENIOR CANCER CONTROL SPECIALIST, AMERICAN CANCER SOCIETY-CARLY HOOD, SENIOR DIVISION DIRECTOR, AMERICAN HEART ASSOCIATION-MOLLY DEMARCO, PHD, MPH, CENTER FOR HEALTH PROMOTION AND DISEASE PREVENTION, UNIVERSITY OF NORTH CAROLINA AT CHAPEL HILL-ALEXANDRA LIGHTFOOT, ED. D CENTER FOR HEALTH PROMOTION AND DISEASE PREVENTION, UNIVERSITY OF NORTH CAROLINA AT CHAPEL HILL-MELVIN JACKSON, MSPH, COMMUNITY EXPERT CONSULTANT, STRENGTHENING THE BLACK FAMILY, INC.-LISSETTE LAHOZ, EXECUTIVE DIRECTOR OF NEIGHBORHOOD HEALTH CENTERS OF THE LEHIGH VALLEYCOMMUNITY LEADERS AND REPRESENTATIVES ALSO TOOK PART IN ONE-ON-ONE AND SMALL GROUP DISCUSSIONS AND LARGE COMMUNITY DIALOGUES BETWEEN SEPTEMBER AND DECEMBER 2012-PHYLLIS ALEXANDER-NEIGHBORHOOD COORDINATOR, CITY OF ALLENTOWN-ERNEST PERRY- EXECUTIVE DIRECTOR, PROMISE NEIGHBORHOODS OF THE LEHIGH VALLEY-GARY MILSBAUGH- EXECUTIVE DIRECTOR, ALLENTOWN RESCUE MISSION-PASTOR GREG EDWARDS- CEO, RESURRECTED COMMUNITY DEVELOPMENT CORPORATION-LORNA VELASQUEZ- EXECUTIVE DIRECTOR, HISPANIC CENTER LEHIGH VALLEY-JULIO GURIDY- PRESIDENT, ALLENTOWN CITY COUNCIL-KEVIN EASTERLING- EXECUTIVE DIRECTOR OF THE MARTIN LUTHER AND CORETTA SCOTT KING MEMORIAL-JOSH CHISHOLM- EXECUTIVE DIRECTOR, CONGREGATIONS UNITED FOR NEIGHBORHOOD ACTIONS-JEFF GLAZIER- ALLENTOWN CITY COUNCIL-JOSEPH ROY- SUPERINTENDENT, BETHLEHEM AREA SCHOOL DISTRICT-MARCI RONALD- VICE PRESIDENT, COMMUNITY IMPACT, UNITED WAY OF THE GREATER LEHIGH VALLEY-ANA MARTINEZ- SCHOOL OUTREACH WORKER, ALLENTOWN SCHOOL DISTRICT-ROGER HUDAK- CHAIRMAN, BETHLEHEM'S MAYOR'S SOUTH SIDE TASK FORCE-ROSS MARCUS- NORTHAMPTON COUNTY HUMAN SERVICES DIRECTOR-ANDREW WEISS- ALLENTOWN SCHOOL DISTRICT BOARD OF DIRECTORSEXTENSIVE COMMUNITY-BASED PARTICIPATORY RESEARCH (C-BPR) DIALOGUES WERE HELD IN TWO FEDERALLY-DESIGNATED MEDICALLY UNDERSERVED AREAS OF OUR REGION. FACILITATED BY NATIONAL EXPERT C-BP RESEARCHERS, FOUR 3-HOUR DIALOGUES WERE HELD WITH 170 COMMUNITY LEADERS AND MEMBERS TO DISCUSS AND PRIORITIZE HEALTH- CARE FINDINGS AND ISSUES IDENTIFIED IN THE COMMUNITY HEALTH PROFILE.	GOOD SHEPHERD REHABILITATION HOSPITAL
PART V, SECTION B, LINE 4: THE HCCLV INCLUDES REPRESENTATION FROM THE DOROTHY RIDER POOL HEALTH CARE TRUST, GOOD SHEPHERD REHABILITATION NETWORK, LEHIGH VALLEY HEALTH NETWORK, SACRED HEART HEALTHCARE SYSTEM, ST. LUKE'S UNIVERSITY HOSPITAL AND HEALTH NETWORK AND THE KIDSPEACE PSYCHIATRIC HOSPITAL.	GOOD SHEPHERD REHABILITATION HOSPITAL
PART V, SECTION B, LINE 5C: IN NOVEMBER 2012, THE ROAD TO HEALTH, AN EASY TO NAVIGATE COMMUNITY HEALTH PROFILE (THE WRITTEN REPORT OF FINDINGS) WAS MADE WIDELY AVAILABLE TO THE PUBLIC.-AVAILABLE IN ENGLISH AND SPANISH-ELECTRONICALLY SENT TO OVER 300 STAKEHOLDERS-ACCESSIBLE ON ALL OF THE HCCLV MEMBERS' WEBSITES-OVER 400 HARD COPIES MADE AVAILABLE THROUGHOUT THE LEHIGH VALLEY-LINKS TO THE REPORT WERE PRINTED ON THE FRONT PAGE OF THE LARGEST NEWSPAPERS IN THE AREA, AS WELL AS ON ELECTRONIC VERSIONS OF THE NEWSPAPERS-THE ROAD TO HEALTH WAS ALSO SENT TO THE ELECTED OFFICIALS SERVING IN THE LEHIGH VALLEY-COPIES CAN ALSO BE REQUESTED THROUGH A DEDICATED EMAIL ACCOUNT ESTABLISHED EXCLUSIVELY FOR THE HCCLV	GOOD SHEPHERD REHABILITATION HOSPITAL
PART V, SECTION B, LINE 7: THE NEED TO ENHANCE THE COLLECTION AND DISSEMINATION OF HEALTH INFORMATION AMONG THE PARTNERS IN THE HEALTH CARE COUNCIL OF THE LEHIGH VALLEY FOR EACH OF THE SIX MAJOR CAUSES OF DEATH IN THE REGION IS STILL IN THE PROCESS OF DEVELOPING A DATA SHARE AGREEMENT THAT WILL ALLOW UNDUPLICATED INFORMATION TO BE AGGREGATED. WE ALSO DID NOT ADDRESS THE SOCIAL DETERMINANTS OF HEALTH AND HEALTH DISPARITIES FOR EVERY ONE OF THE SIX MAJOR CAUSES OF DEATH IN THE REGION BECAUSE OUR BUSINESS OF PROVIDING POST-ACUTE CARE AND MEDICAL REHABILITATION DOES NOT FOCUS DIRECTLY ON AMELIORATING SOME OF THOSE CAUSES OF DEATH.	GOOD SHEPHERD REHABILITATION HOSPITAL
PART V, SECTION B, LINE 11: 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 QUALIFY UNDER THE HOSPITAL'S CHARITY CARE POLICY IF THEIR INCOME IS LESS THAN 200% OF THE CURRENT FEDERAL POVERTY GUIDELINES. THE COMPLETION OF THE CHARITY CARE APPLICATION CONFIRMS THIS PREMISE. 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.	GOOD SHEPHERD REHABILITATION HOSPITAL
PART V, SECTION B, LINE 12H: THE DISCOUNTED PRIVATE PAY RATE IS BASED ON COST OF SERVICE.	GOOD SHEPHERD REHABILITATION HOSPITAL
PART V, SECTION B, LINE 19D: THE HOSPITAL PROVIDES POST-ACUTE MEDICAL CARE. SERVICES PROVIDED ARE NOT CONSIDERED EMERGENCY MEDICAL CARE. WITH RESPECT TO MEDICALLY NECESSARY CARE, THE AMOUNT THAT THE HOSPITAL BILLS FOR SERVICES PROVIDED TO FINANCIAL ASSISTANCE POLICY-ELIGIBLE INDIVIDUALS IS CHARGES. THEY ARE THE SAME CHARGES AS ARE BILLED TO ALL OTHER INDIVIDUALS OR THIRD-PARTY PAYORS. 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.	GOOD SHEPHERD REHABILITATION HOSPITAL
PART V, SECTION B, LINE 20D: THE HOSPITAL PROVIDES POST-ACUTE MEDICAL CARE. SERVICES PROVIDED ARE NOT CONSIDERED EMERGENCY MEDICAL CARE. WITH RESPECT TO MEDICALLY NECESSARY CARE, THE AMOUNT THAT THE HOSPITAL BILLS FOR SERVICES PROVIDED TO FINANCIAL ASSISTANCE POLICY-ELIGIBLE INDIVIDUALS IS CHARGES. THEY ARE THE SAME CHARGES AS ARE BILLED TO ALL OTHER INDIVIDUALS OR THIRD-PARTY PAYORS. 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.	GOOD SHEPHERD REHABILITATION HOSPITAL
PART VI, LINE 2: IN 2012, THE HEALTH CARE COUNCIL OF THE LEHIGH VALLEY (HCCLV) WAS FORMED TO MEASURE AND IMPROVE THE BROADLY DEFINED HEALTH OF THE LEHIGH VALLEY. CREATED BY THE NOT-FOR-PROFIT HEALTH CARE SYSTEMS OF THE LEHIGH VALLEY, HCCLV'S OBJECTIVE IS TO COOPERATIVELY DEVELOP A WORLD-CLASS COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA) PROCESS AND PRODUCE A JOINT ACTION PLAN THAT WILL GALVANIZE AND COORDINATE ACTION TO PROVIDE A DRAMATIC, DEMONSTRABLE AND SUSTAINED IMPACT ON THE HEALTH OF THE CITIZENS OF THE LEHIGH VALLEY. GSRN'S PARTICIPATION IN THE JOINT CHNA IS PRIMARILY FOCUSED ON ADDRESSING THE NEEDS OF PERSONS WITH DISABILITIES AND THOSE WITH MEDICAL REHABILITATION NEEDS. THE COORDINATED CHNA PROCESS PROVIDES THE NOT-FOR-PROFIT HEALTH CARE SYSTEMS THE OPPORTUNITY TO FULFILL THE REQUIREMENT OF SECTION 9007 OF THE PATIENT PROTECTION AND AFFORDABLE CARE ACT OF 2010 TO PERFORM A CHNA EVERY THREE YEARS COMMENCING WITH A HOSPITAL'S FIRST FISCAL YEAR AFTER THE EFFECTIVE DATE OF IRC SECTION 501(R)(3). PARTICIPATION IN THE COORDINATED CHNA PROCESS ALSO ENABLES EACH HOSPITAL TO RESPOND AFFIRMATIVELY TO THE CHNA-RELATED QUESTIONS LISTED UNDER SCHEDULE H, PART V.
PART VI, LINE 3: 1) GOOD SHEPHERD'S MISSION IS AS FOLLOWS:"MOTIVATED BY THE DIVINE GOOD SHEPHERD AND THE 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 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 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 HEALTH CARE COST CONTAINMENT COUNCIL DATA FOR 2012, 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.- CARBON COUNTY - 14%- LEHIGH COUNTY - 71%- NORTHAMPTON COUNTY - 46%- MONROE COUNTY - 66%- BERKS COUNTY - 2%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 COUNTY- TWO (2) NOT-FOR-PROFIT ACUTE CARE HOSPITALSLEHIGH COUNTY- FIVE (5) NOT-FOR-PROFIT ACUTE CARE HOSPITALS- ONE (1) NOT-FOR-PROFIT INPATIENT REHABILITATION HOSPITAL (THE HOSPITAL)- ONE (1) NOT-FOR-PROFIT LONG-TERM ACUTE CARE HOSPITAL (THE SPECIALTY HOSPITAL)- ONE (1) FOR-PROFIT SPECIALTY GENERAL ACUTE CARE HOSPITALNORTHAMPTON COUNTY - TWO ACUTE CARE HOSPITALS - ONE (1) FOR-PROFIT ACUTE CARE HOSPITAL AND ONE (1) NOT-FOR-PROFIT ACUTE CARE HOSPITAL- ONE (1) FOR-PROFIT LONG-TERM ACUTE CARE HOSPITAL- ONE (1) FOR-PROFIT SPECIALTY GENERAL ACUTE CARE HOSPITALMONROE COUNTY- ONE (1) NOT-FOR-PROFIT ACUTE CARE HOSPITALBERKS COUNTY- TWO (2) NOT-FOR-PROFIT ACUTE CARE HOSPITALS- ONE (1) FOR-PROFIT INPATIENT REHABILITATION HOSPITAL- ONE (1) FOR-PROFIT SPECIALTY GENERAL ACUTE CARE HOSPITALTHESE COUNTIES HAVE THE FOLLOWING DEMOGRAPHICS AND CHARACTERISTICS:1) AVERAGE INCOME LEVEL AND POVERTY RATES (US CENSUS 2012 ESTIMATES - MEDIAN HOUSEHOLD INCOME AND POPULATION PERCENTAGE BELOW THE POVERTY LEVEL)CARBON COUNTY $49,951 AND 10.3%LEHIGH COUNTY $54,645 AND 12.9% NORTHAMPTON COUNTY $59,551 AND 9.6%MONROE COUNTY $57,773 AND 11.7%BERKS COUNTY $55,021 AND 13.5%2) RATES OF UNINSURED OR UNDERINSURED PERSONS (US CENSUS 2012 ESTIMATES)CARBON COUNTY 9,427 INDIVIDUALS OR 14.5% OF THE COUNTY POPULATIONLEHIGH COUNTY 37,958 INDIVIDUALS OR 10.7% OF THE COUNTY POPULATIONNORTHAMPTON COUNTY 27,842 INDIVIDUALS OR 9.3% OF THE COUNTY POPULATIONMONROE COUNTY 19,539 INDIVIDUALS OR 11.6% OF THE COUNTY POPULATIONBERKS COUNTY 40,469 INDIVIDUALS OR 9.8% OF THE COUNTY POPULATION3) PERCENT OF FAMILIES WHO ARE ELIGIBLE FOR MEDICAL ASSISTANCE (PA DOH)CARBON COUNTY DEC 2012 PERCENTAGE ELIGIBLE FOR MA - 15.0%LEHIGH COUNTY DEC 2012 PERCENTAGE ELIGIBLE FOR MA - 16.9%NORTHAMPTON COUNTY DEC 2012 PERCENTAGE ELIGIBLE FOR MA - 12.6%MONROE COUNTY DEC 2012 PERCENTAGE ELIGIBLE FOR MA - 16.1%BERKS COUNTY DEC 2012 PERCENTAGE ELIGIBLE FOR MA - 17.8%4) POPULATION AGE BREAKDOWN (2012 ESTIMATED PENNSYLVANIA POPULATION > AGE 65 IS 16.0%)CARBON COUNTY POPULATION > AGE 65 - 18.7%LEHIGH COUNTY POPULATION > AGE 65 - 15.3%NORTHAMPTON COUNTY POPULATION > AGE 65 - 16.4%MONROE COUNTY POPULATION > AGE 65 - 13.8%BERKS COUNTY POPULATION > AGE 65 - 15.1%5) PERCENTAGES OF NON-ENGLISH-SPEAKING POPULATIONSCARBON COUNTY 721 INDIVIDUALS OR 1.2% NOT PROFICIENT IN ENGLISH - OLD DATA; NEW NOT AVAILABLE FOR THIS COUNTYLEHIGH COUNTY 29,668 INDIVIDUALS OR 8.4% NOT PROFICIENT IN ENGLISHNORTHAMPTON COUNTY 12,211 INDIVIDUALS OR 4.1% NOT PROFICIENT IN ENGLISHMONROE COUNTY 7,480 INDIVIDUALS OR 4.4% NOT PROFICIENT IN ENGLISHBERKS COUNTY 29,439 INDIVIDUALS OR 7.1% NOT PROFICIENT IN ENGLISH6) AREAS DESIGNATED AS FEDERALLY MEDICALLY UNDERSERVED AREAS OR POPULATIONS (JUNE, 2013)CARBON COUNTY - BOROUGHS OF: LANSFORD, NESQUEHONING, AND SUMMIT HILLLEHIGH COUNTY - ALLENTOWN SERVICE AREA - CT 0004.00 AND CT 0005.00NORTHAMPTON COUNTY - EASTON SERVICE AREA - CT: 143-147 AND SOUTH BETHLEHEM SERVICE AREA - CT: 109-113MONROE COUNTY - STROUDSBURG BOROUGH (MDC 74888)BERKS COUNTY - CITY OF READING SERVICE AREAS - CT: 1, 2, 10, 11, 13, 14, 17, 19, 21, 22, 23 AND 257) SPECIAL POPULATIONS WITHIN THE AREA SERVED, INCLUDING ETHNIC AND CULTURAL GROUPSCARBON COUNTY - BACHELOR'S DEGREE OR HIGHER, PERCENTAGE OF PERSONS AGE 25+ 15.5% VS. 27.0% IN PALEHIGH COUNTY - HISPANIC OR LATINO POPULATION - 20.3% VS. 6.1% IN PANORTHAMPTON COUNTY - HISPANIC OR LATINO POPULATION - 11.3% VS. 6.1% IN PAMONROE COUNTY - HISPANIC OR LATINO POPULATION - 14.0% VS. 6.1% IN PABERKS COUNTY - HISPANIC OR LATINO POPULATION - 17.5% VS. 6.1% IN PA
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) THE HOSPITAL OPERATES IN A PRIMARY SERVICE AREA, WHICH INCLUDES ONLY ONE OTHER FREE-STANDING INPATIENT REHABILITATION HOSPITAL (A FOR-PROFIT FACILITY). HOWEVER, CERTAIN OF THE ACUTE CARE HOSPITALS WITHIN THE HOSPITAL'S PRIMARY SERVICE AREA OPERATE SMALLER REHABILITATION UNITS UNDER THEIR ACUTE CARE LICENSE. 5) 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.6) 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 $120,340 OR APPROXIMATELY 1% 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 $220,366 FOR THE FISCAL YEAR ENDED JUNE 30, 2013, 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 70% 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 $4,466,000:FINANCIAL ASSISTANCE AT COST $ 281,000UNREIMBURSED MEDICAID 2,829,000COMMUNITY HEALTH IMPROVEMENT SERVICES 45,000HEALTH PROFESSIONS EDUCATION 1,193,000RESEARCH 115,000COMMUNITY BUILDING ACTIVITIES 0SUBSIDIZED HEALTH SERVICES 1,000COMMUNITY BENEFIT OPERATIONS 2,000TOTAL $4,466,000THESE AMOUNTS ARE REPORTED ABOVE AT THEIR FULL COST ALTHOUGH GOOD SHEPHERD HAS A 70% OWNERSHIP INTEREST IN GSPP.
N/A		PART VI, LINE 7

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Club Dues Or Fees	X	ClubDuesOrFees
Written Policy Re T And E Expenses	1	WrittenPolicyReTAndEExpenses
Substantiation Required	1	SubstantiationRequired
Severance Payment	1	SeverancePayment
Supplemental Nonqual Retire Plan	1	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	0	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	0	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	0	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	0	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	0	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	1	AnyNonFixedPayments
Initial Contract Exception	0	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (9 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
SARA T GAMMON
PRESIDENT/CEO/CHAIR	0	560936	0	0	0	0	0	168861	0	4887	0	734684	0	0
DANIEL C CONFALONE
SVP & CFO	0	345276	0	0	0	0	0	20733	0	12227	0	378236	0	0
SAMUEL MIRANDA JR
SVP & CNO	0	212394	0	0	0	0	0	41894	0	11408	0	265696	0	0
SOOFIA KHAN
MED DIR REHAB	261103	0	44189	0	0	0	9692	0	11142	0	326126	0	0	0
ROSAURO DALOPE
MED DIR PEDS	221139	0	12000	0	0	0	9498	0	1270	0	243907	0	0	0
DEMETRICE WARD PURVIS
STAFF PHYSIATRIST	175235	0	44946	0	0	0	6369	0	12889	0	239439	0	0	0
JAMES DALEY
MED DIR AMPUTEE PRGM	197166	0	11103	0	0	0	12506	0	12451	0	233226	0	0	0
YASMEEN BHATTI
STAFF PHYSIATRIST	172903	0	24559	0	0	0	9091	0	12903	0	219456	0	0	0
ANTHONY R BONGIOVANNI
FORMER SVP & CPO	0	0	0	0	0	142921	0	2704	0	5317	0	150942	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII (4 entries)

Return ReferenceReturnReference	ExplanationExplanation
PART I, LINE 1A	GOOD SHEPHERD DOES NOT PAY ANY DUES ON BEHALF OF CEO, SARA GAMMON, DIRECTLY TO A SOCIAL CLUB. GOOD SHEPHERD REIMBURSES THE CEO FOR CERTAIN SOCIAL CLUB DUES RELEVANT IN PURSUING THE OVERALL MISSION OF GOOD SHEPHERD. THESE EXPENSES ARE ACCOUNTED FOR UNDER AN ACCOUNTABLE REIMBURSEMENT PLAN. THE AMOUNT OF THIS REIMBURSEMENT IS INCLUDED IN MS. GAMMON'S TAXABLE COMPENSATION.
PART I, LINE 3	SARA T. GAMMON IS COMPENSATED BY GOOD SHEPHERD REHABILITATION NETWORK ("GSRN"), AN AFFILIATED TAX-EXEMPT ORGANIZATION. THE HOSPITAL RELIED ON GSRN'S USE OF ALL CRITERIA SPECIFIED IN LINE 3 TO ESTABLISH MS. GAMMON'S COMPENSATION.
PART I, LINES 4A-B	ANTHONY BONGIOVANNI IS THE FORMER CPO (KEY EMPLOYEE) OF THE GOOD SHEPHERD REHABILITATION NETWORK AND AFFILIATES. HE RECEIVED $142,921 FOR 31.5 WEEKS OF SEVERANCE PAY. GOOD SHEPHERD REHABILITATION NETWORK PROVIDES SUPPLEMENTAL EXECUTIVE RETIREMENT BENEFITS TO THE FOLLOWING EXECUTIVES: PRESIDENT/CEO SARA GAMMON, AND CNO SAMUEL MIRANDA, JR. CONTRIBUTIONS TO THE PLAN ARE DETERMINED ANNUALLY. SARA GAMMON AND SAMUEL MIRANDA, JR. HAVE NOT RECEIVED ANY PAYMENTS FROM THE PLAN.
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 ONLY WHEN PRE-DEFINED AND PRE-APPROVED FINANCIAL AND NON-FINANCIAL GOALS ARE ACHIEVED. FOR FISCAL YEAR 2013, A PERFORMANCE PAYMENT WAS NOT ACHIEVED. THIS IS NOT GUARANTEED EACH YEAR.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (10 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
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 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 11	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) DELEGATES RESPONSIBILITY FOR FOLLOWING ALL LEGAL AND REGULATORY REQUIREMENTS AFFECTING EXECUTIVE COMPENSATION TO THE HUMAN RESOURCES/COMPENSATION COMMITTEE OF THE BOARD (THE COMMITTEE). THE BOARD DELEGATES RESPONSIBILITY TO ENGAGE EXTERNAL RESOURCES AS NECESSARY TO THE COMMITTEE 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 CONSULTANT PRESENTED A TOTAL REMUNERATION REVIEW ON OCTOBER 30, 2013 DURING EXECUTIVE SESSION (NO EMPLOYED STAFF OF GSRN IN ATTENDANCE) OF A REGULARLY SCHEDULED COMMITTEE MEETING. THE TOTAL REMUNERATION REVIEW WAS DEVELOPED USING COMPETITIVE MARKET AND PEER GROUP DATA RELATED TO ALL ASPECTS OF COMPENSATION INCLUDING BUT NOT LIMITED TO BASE SALARY, INCENTIVES, BENEFITS AND PERQUISITES. ALL OF THE COMPENSATION MEETINGS ARE FORMALLY DOCUMENTED CONSISTENT WITH BEST GOVERNANCE PRACTICES.
FORM 990, PART VI, SECTION C, LINE 19	FINANCIAL STATEMENTS ARE PUBLISHED TO THE ORGANIZATION'S WEBSITE AT LEAST ANNUALLY. THE GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9:	PENSION LIABILITY ADJUSTMENT 9,551,532. NET ASSETS RELEASED ADJUSTMENT FOR SPECIAL EVENTS -493,327.	CHANGES IN NET ASSETS OR FUND BALANCES:
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.
FORM 990, PART VI, LINE 1:	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.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (6 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Public Charity StatusPublicCharityStatus	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Controlled OrgControlledOrg	Direct Controlling Entity NADirectControllingEntityNA
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 9	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		0	N/A
GOOD SHEPHERD WORKSHOPVOCATIONAL SERVICES INC
1901 LEHIGH STREET	ALLENTOWN	PA	18103	232215801	PROVIDES EMPLOYMENT DEVELOPMENT PROGRAMS AND VOCATIONAL EVALUATIONS	PA	501(C)(3)	LINE 11A, I	GOOD SHEPHERD REHABILITATION NETWORK	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

Form990 Schedule R Part IV Form990ScheduleRPartIV

Name Of Related Org NameOfRelatedOrg

Field	Value	IRS element (for citing)
Business Name Line1	GOOD SHEPHERD RECIPROCAL RISK RENTENTION GROUP	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	7301 RIVERS AVENUE SUITE 230	AddressLine1
City	NORTH CHARLESTON	City
State	SC	State
ZIP Code	29406	ZIPCode

Field	Value	IRS element (for citing)
EIN	204065112	EIN
Primary Activity	RISK RETENTION GROUP	PrimaryActivity
Legal Domicile State	SC	LegalDomicileState
Direct Controlling Entity NA	N/A	DirectControllingEntityNA
Type Of Entity	C	TypeOfEntity
Controlled Org	0	ControlledOrg

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	0	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	0	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	1	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	0	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	0	DividendsRelatedOrganization
Sale Of Assets To Other Org	0	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	0	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	1	ExchangeOfAssets
Rental Of Facilities To Other Orgs	0	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	0	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	0	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	1	PerformOfServicesByOtherOrgs
Sharing Of Facilities	0	SharingOfFacilities
Sharing Of Paid Employees	1	SharingOfPaidEmployees
Reimbursement Paid To Other Org	1	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	1	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	0	OtherTransferToOtherOrg
Other Transfer From Other Org	1	OtherTransferFromOtherOrg