2026-05-13T11:30:40-07:00 2025-12-31 990 2025-01-01 233022262 MORAVIAN VILLAGE OF BETHLEHEM MORA 6106254885 526 Wood Street Bethlehem PA 18018 Daniel Soos Chief financial officer 6106254885 2026-04-29 2025 2025-03-06 01:10:19Z Daniel Soos CPA 561 East Market Street Bethlehem PA 18018 23023049 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 9 286 10 0 0 222102 201682 19972778 22249372 115979 66744 383091 505251 20693950 23023049 355104 389803 0 0 8712526 9385783 0 0 5500 13315455 14374352 22383085 24149938 -1689135 -1126889 66382316 63325317 78987932 77057822 -12605616 -13732505 The Moravian Village of Bethlehem is a continuing care community located in Bethlehem, Pa. The community consists of a 93 bed health care and rehab center, 145 independent living apartments and 113 independent living cottages. 0 0 20603175 0 23023049 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 20603175 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 0 0 0 0 0 1 0 0 1 0 0 0 0 1 0 0 0 1 79 0 286 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 Moravian Village of Bethlehem 6106254885 526 Wood Street Bethlehem PA 18018 Tracy Patton Executive Director 50 X 249725 0 0 Justin Michaels Ex Vice President 50 X 149500 0 0 Nathan Sarara Nurse 50 X 136503 0 0 Kathleen White RNAC Manager 40 X 107992 0 0 Juliet Cragle RN 40 X 107992 0 0 Richard Bach NHA 40 X 107340 0 0 Robert Irving Senior Director of Hospitality Services 50 X 105615 0 0 Fred Sprissler Board Member 1 X 0 0 0 Mike Guro Board Member 1 0 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 X 0 0 0 Peter Kareha Board Member 1 X 0 0 0 Dennis Domchek Board Member 1 X 0 0 0 Dan Soos Board Member 1 X 0 0 0 Colleen Brisendine Board Member 1 X 0 0 0 Carol Henn Board VP 1 X 0 0 0 William Matz Esq Board President 1 X 0 0 0 964667 0 0 7 0 1 0 G Jones Plumbing 444 East Walnut Street Kutztown PA 19530 Plumbing Renovations 183620 Bill Murray Woodworking 306 Movale Road Easton PA 18042 Kitchen Cabinets Vendor 216533 Functional Pathways 10133 Sherrill blvd Knoxville TN 37932 Contracted Therapy Provider 1004613 General Healthcare Resources PO Box 825973 Philadelphia PA 19182 Agency Health Care 527958 Medical Staffing PO Box 840292 Dallas TX 75284 Agency Staffing 498973 6 0 0 0 0 0 201682 36830 201682 Suite Service Fees 623000 7345837 7345837 0 0 Cottage Service Fees 623000 2434468 2434468 0 0 Nursing Services 623000 10409276 10409276 0 0 Amortization of Entrance Fees 900099 2059791 2059791 0 0 0 0 0 0 22249372 66744 66744 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Ancillary Resident Services 900099 505251 505251 0 0 0 0 0 0 505251 23023049 22821367 0 0 389803 389803 964667 848907 115760 6591228 5829128 757100 5000 102498 102498 1058803 931747 127056 668587 588357 80230 100000 100000 6508 6508 84050 84050 641825 567530 73795 500 3686664 3275377 411287 539224 539224 4457112 4457112 555519 0 555519 Agency Services 1044067 483118 560949 0 Food, Food Supplements & Mgt Fee 1230220 1057776 172444 0 Ancillary Resident Services 695441 301374 394067 0 Therapy & Pharmacy 1333722 1333722 0 0 24149938 20603175 3541263 5500 384 384 10043191 7641011 766090 1196406 37500 799162 824556 109278767 56382838 54220724 52895929 515265 767031 66382316 63325317 1650722 1649663 10309106 10709104 11413629 0 5171025 0 50443450 64699055 78987932 77057822 X -12654952 -13743341 49336 10836 -12605616 -13732505 66382316 63325317 -1126889 0 0 0 0 0 X 0 1 X 1 0 X 273535 321723 147615 222102 201682 1166657 17456328 18364011 18825199 20471848 22754623 97872009 17729863 18685734 18972814 20693950 22956305 99038666 99038666 34153 36972 98401 115979 66744 352249 34153 36972 98401 115979 66744 352249 17764016 18722706 19071215 20809929 23023049 99390915 0.99646 0.99653 0.00354 0.00347 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5509818 0 5509818 67903097 0 38682001 29221096 27217042 0 12762025 14455017 8648810 0 4938812 3709998 0 0 0 0 52895929 0 Current Portion note payable to related parties 865043 Note Payable to related party 11893742 Entrance Fee Deposits 339430 Refundable Entrance Fees 51600840 64699055 X 23023049 0 0 0 0 0 23023049 0 0 0 23023049 24149938 0 0 0 0 0 24149938 0 0 0 24149938 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, 2025 and 2024. 1 Forgiven Medical Care and Independent Living Services owed 5 389803 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 the resident 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 229725 0 20000 0 0 0 0 0 0 0 249725 0 199679 0 Justin Michaels Ex Vice President 129500 0 20000 0 0 0 0 0 0 0 149500 0 117522 0 Schedule J, Part I, Line 3 The compensation of the Executive Director and the Ex Vice President is reviewed annually at the approval of the Organization's budget Mike Guro Board Member 556000 Property Liability Insurance Premium. Mr. Guro is the Insurance Agent for this transaction. 0 X 1 36830 blue book value 1 0 1 0 Schedule M, Part I, Line 6 In 2025, Moravian Village received a donation of a wheel chair van for our health care center. There were no donor restrictions on the use of the van and Moravian Village took the van in its fleet inventory for use in supporting our health care residents. For accounting purposes, $36,830 was recorded as the value of the contribution from the donor and the value of the van of our fleet inventory. For Donor contribution recognition, no value was confirmed in accordance with IRS guidelines. 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 thenreleased 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 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 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 Bethlehem Area Moravians e 5224503 Current value of loan to Moravian Village of Bethlehem by Related Party Bethlehem Area Moravians p 100000 Agreement in Perpetuity Bethlehem Area Moravians p 84000 Rent paid to related party for administration offices Moravian Development Corporation p 104000 Costs of Grounds Maintenance paid to related party Moravian Development Corporation e 7534281 Current value of loan to Moravian Village by Related Party