Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 194,049 | 1,620 | 91,048 | 82,037 | 139,626 | 508,380 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 17,240,789 | 15,896,292 | 15,906,283 | 15,375,919 | 10,075,779 | 74,495,062 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 0 | |||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | |||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | 0 | |||||
| 6 | Total. Add lines 1 through 5 | 17,434,838 | 15,897,912 | 15,997,331 | 15,457,956 | 10,215,405 | 75,003,442 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 0 | |||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 0 | |||||
| c | Add lines 7a and 7b.. | 0 | |||||
| 8 | Public support. (Subtract line 7c from line 6.) | 75,003,442 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 17,434,838 | 15,897,912 | 15,997,331 | 15,457,956 | 10,215,405 | 75,003,442 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 0 | 0 | 0 | 0 | 0 | 0 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | |||||
| c | Add lines 10a and 10b. | 0 | 0 | 0 | 0 | 0 | 0 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | 0 | |||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 0 | |||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 17,434,838 | 15,897,912 | 15,997,331 | 15,457,956 | 10,215,405 | 75,003,442 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| Part III Statement of Program Service Accomplishments | UPMC SENIOR COMMUNITIES, INC. EIN: 25-1574736 FY ENDING JUNE 30, 2025 FORM 990, PART III-STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS THE PRIMARY EXEMPT PURPOSE OF UPMC SENIOR COMMUNITIES IS THE OWNERSHIP OF TWO TYPES OF RESIDENTIAL HOMES FOR THE ELDERLY: INDEPENDENT CONGREGATE LIVING FACILITIES (ICLS) AND ASSISTED LIVING FACILITIES (ALFS). UPMC SENIOR COMMUNITIES IS ALSO THE PARENT ENTITY OF SEVERAL FEDERALLY TAX-EXEMPT SKILLED NURSING FACILITIES. UPMC SENIOR COMMUNITIES IS A CHARITABLE, NON-PROFIT CORPORATION FOUNDED IN 1988 FOR THE PURPOSE OF BUILDING, OWNING, OPERATING, AND MAINTAINING SKILLED NURSING, ASSISTED LIVING, AND INDEPENDENT LIVING FACILITIES SPECIFICALLY DESIGNED, PLANNED, AND EQUIPPED TO MEET THE PHYSICAL, EMOTIONAL, RECREATIONAL, SOCIAL, AND SPIRITUAL NEEDS OF ELDERLY OR ILL PERSONS. UPMC SENIOR COMMUNITIES, INC. OFFERS A VARIETY OF LIVING OPTIONS FOR WESTERN PENNSYLVANIA-AREA SENIORS TO MEET VIRTUALLY EVERY NEED. THE GOAL IS TO FILL A NEED FOR AREA SENIORS WHO WANT A WORRY-FREE AND ENJOYABLE LIFESTYLE THAT IS AFFORDABLE AND KEEPS THEM CLOSE TO IMPORTANT FAMILY AND HOMETOWN ROOTS. DURING THE FISCAL YEAR ENDED JUNE 30, 2024, THE OPERATIONS OF UPMC SENIOR COMMUNITIES UNDERWENT SIGNIFICANT CHANGE. IN APRIL 2024, THE TRANSFER OF OPERATIONS AND SUBSEQUENT SALE OF TWO CONTINUING CARE RETIREMENT COMMUNITIES, EACH A SUBSIDIARY OF UPMC SENIOR COMMUNITIES, WERE FINALIZED. IN MAY 2024, THE FIXED ASSETS AND OPERATIONS OF FOUR SUBSIDIARY NURSING HOMES WERE SOLD. IN DECEMBER 2023, A LETTER INTENT TO SELL THE ASSISTED LIVING FACILITY CALLED WEATHERWOOD MANOR, WAS EXECUTED. FINALLY, TWO LETTERS OF INTENT TO OUTSOURCE THE MANAGEMENT OF REMAINING OPERATIONS, WERE EXECUTED. ALL TRANSACTIONS WERE COMPLETED DURING CY2024. UPMC SENIOR COMMUNITIES CONTINUES TO OWN BOTH CONGREGATE LIVING FACILITIES AND ASSISTED LIVING FACILITIES, THAT WILL CONTINUE TO SERVE THE CARE NEEDS OF AREA SENIORS. IT WILL ALSO CONTINUES TO SERVE AS THE PARENT FOR TWO SKILLED NURSING FACILITIES (CANTERBURY PLACE AND CRANBERRY PLACE) AND ONE CONTINUING CARE RETIREMENT COMMUNITY (PITTSBURGH LIFETIME CARE COMMUNITY AKA SHERWOOD OAKS). THE OPERATIONAL MANAGEMENT FOR THESE FACILITIES ARE NOW CONDUCTED THROUGH MANAGEMENT CONTRACTS TO INDEPENDENT ORGANIZATIONS. INDEPENDENT LIVING A HOME BILLED AS AN INDEPENDENT-LIVING RETIREMENT RESIDENCE IS FOR SENIORS WHO ARE GENERALLY INDEPENDENT BUT WHO MAY NEED A LITTLE ASSISTANCE IN DAILY ROUTINES, OR INSTRUMENTAL ACTIVITIES OF DAILY LIVING (IADLS) INCLUDING MEAL PREPARATION AND TRANSPORTATION. RESIDENTS AT THESE RETIREMENT FACILITIES ACCESS SERVICES INCLUDING DAILY MEALS, HOUSEKEEPING AND LAUNDRY SERVICE, AND SCHEDULED VAN TRANSPORTATION TO SHOPPING AND APPOINTMENTS. LIVE-IN RESIDENT MANAGERS ARE AVAILABLE AROUND THE CLOCK TO PROVIDE AN EXTRA MEASURE OF SAFETY AND SECURITY. RESIDENTS CAN BRING THEIR OWN FURNITURE, AUTOMOBILES, AND EVEN PETS, MAKING UPMC SENIOR COMMUNITIES' INDEPENDENT LIVING FACILITIES TRUE HOMES. INDEPENDENT LIVING IS ALSO DESIGNED TO PROMOTE AN ACTIVE LIFESTYLE AND OFFERS A FULL PROGRAM OF ACTIVITIES AND ENTERTAINMENT, WHICH ENABLE SOCIALIZATION AND PREVENT THE ISOLATION AND HEALTHCARE COMPLICATIONS THAT CAN RESULT FROM LIVING ALONE. EVERY BUILDING IS EQUIPPED WITH DINING FACILITIES, SPACE FOR FAMILY AND OTHER SOCIAL GATHERINGS, GAME ROOM, HAIR-STYLING SALON, ACTIVITIES ROOM, AND LIBRARY FOR THE RESIDENTS' ENJOYMENT. TRIPS TO CONCERTS, SHOWS, AND LUNCHEONS ARE PLANNED, AND RESIDENTS OFTEN MAKE NEW FRIENDS WHO SHARE COMMON INTERESTS. ASSISTED LIVING RESIDENTS IN ASSISTED LIVING FACILITIES ARE ABLE TO ENJOY THE INDEPENDENCE AND PRIVACY OF APARTMENT LIVING BUT RECEIVE EXTRA ASSISTANCE WITH DAILY ACTIVITIES. ALTHOUGH SELF-RELIANCE IS IMPORTANT, HELP IS AVAILABLE TO RESIDENTS WHO NEED IT. ASSISTED LIVING SERVICES, SUCH AS MEDICATION MANAGEMENT, NUTRITIONAL SUPPORT, PERSONAL CARE SERVICES FOR ASSISTANCE WITH DRESSING, BATHING AND OTHER NEEDS, AND EMERGENCY RESPONSE PROVIDE RESIDENTS WITH CARE IN THE CONVENIENCE AND COMFORT OF THEIR OWN HOME. PERSONAL CARE SERVICES PROVIDED ARE INDIVIDUALIZED TO EACH RESIDENT'S NEEDS. AS IN THE INDEPENDENT-LIVING RESIDENCES, ASSISTED LIVING FACILITIES ARE DESIGNED WITH ALL THE AMENITIES THAT MAKE THEM COMFORTABLE AND WELCOMING HOMES. INDOOR AND OUTDOOR RECREATION AREAS AND A SCHEDULE OF DAILY ACTIVITIES PROVIDE RESIDENTS WITH AN ENJOYABLE SETTING THAT PROMOTES FUNCTIONAL INDEPENDENCE AND WELLNESS AND MEETS NEEDS. |
| Part VI Governance, Management, and Disclosure | Section A: Governing Body and Management Question 2: Multiple UPMC Officers, Directors, and/or Key Employees have business relationships by virtue of the fact that they are also Officers, Directors, and/or Key Employees of UPMC subsidiaries and affiliates, which are not separately disclosed below. Question 3: During the fiscal year ended June 30, 2025, UPMC Senior Communities entered into a Management Services Agreement ("Agreement') under which it delegated certain management duties related to the operation of seven of its facilities to Presbyterian SeniorCare, a third-party nonprofit Section 501(c)(3) organization that owns and operates various communities, including senior living communities, and provides various services in support of older adults. Under the Agreement, Presbyterian SeniorCare performs administrative support functions that would otherwise be carried out by UPMC Senior Communities's own officers or key employees, including: -The recruitment, hiring, onboarding, employment, compensation, supervision and oversight, of all necessary employees for operations. -The supply of all business systems and information systems processes for operations. -The provision of all revenue cycle and financial reporting functions. -Development of operating and capital budgets. -Facilitating engagement and involvement of external auditors or actuarial services. -Support and engagement with marketing, communications, public relations and development functions. The Agreement provides that UPMC Senior Communities retains the ultimate authority and responsibility for the operational and clinical decisions at the facilities that fall under the Agreement and requires Presbyterian SeniorCare to perform its services in line with UPMC Senior Communities policies and both UPMC Senior Communities and Presbyterian SeniorCare's Section 501(c)(3) missions. Individuals performing services under the Agreement are employees of Presbyterian SeniorCare, not of UPMC Senior Communities. No officers, directors, trustees, or key employees of UPMC Senior Communities were compensated by Presbyterian SeniorCare for these management services. Question 6: UPMC Senior Communities, Inc. has one sole member, the federally tax-exempt entity UPMC. Question 7A: The parent entity of UPMC Senior Communities, Inc., UPMC, has the ability to appoint board members to UPMC Senior Communities, Inc. as stipulated in the by-laws of UPMC Senior Communities, Inc. as stipulated in the by-laws of UPMC Senior Communities, Inc. |
| Part VI Governance, Management, and Disclosure | Section B: Policies Question 11: A full copy of the form 990 is provided to each board of directors member prior to filing. Question 12c: UPMC requires all of its key employees and non-employed personnel to comply with its conflict of interest policies when they engage in UPMC-related business. People covered by the policies include: -UPMC entity board members, board committee members, and corporate officers -UPMC physicians and non-physician employees who hold a position of influence -Non-employed members of the UPMC medical staff who hold a position of influence of trust -Individuals conducting clinical research at UPMC, whether or not they are employed by UPMC These people are required to complete a questionnaire at least annually. An electronic form has been developed to capture the data from the questionnaire and to monitor completion. The information, along with other data, is used to capture individual and institutional relationships so that potential conflicts of interest can be identified. If a potential conflict is identified regarding a specific UPMC activity the corporate compliance department, with the assistance of the legal department, evaluate the activity in relation to the potential conflict. If a perceived or actual conflict is determined to exist and a decision is made to proceed with the activity, a written plan designed to prevent the conflict from influencing decisions related to the activity is developed. The process is ultimately overseen by a conflict of interest committee of the UPMC board of directors on behalf of all UPMC subsidiaries, including UPMC Senior Communities, Inc. Question 15a and b: UPMC has established a rigorous compensation review process for its top executives which includes review by its executive compensation committee in a process intended to satisfy the "rebuttable presumption of reasonableness" set forth in the regulations to section 4958 of the internal revenue code. UPMC gives authority to those executives to establish the compensation of executives of others subsidiaries and business units, including those of UPMC Senior Communities, Inc. |
| Part VI Governance, Management, and Disclosure | Section C: Disclosure Question 19: Upon request, management determines public disclosure applicability. |
| PART XII FINANCIAL STATEMENTS AND REPORTING | QUESTION 2B: THE ORGANIZATION'S FINANCIAL STATEMENTS ARE PART OF A CONSOLIDATED FINANCIAL STATEMENT AUDIT PERFORMED BY EY FOR UPMC AND ALL SUBSIDIARIES. THE ENTIRE SYSTEM'S FINANCIAL STATEMENTS, OF WHICH THIS ORGANIZATION IS PART OF, ARE POSTED ON THE UPMC WEBSITE. (WWW.UPMC.COM) THE FINANCIAL STATEMENT AUDIT DURING THE 990 FILING PERIOD IS FOR THE CALENDAR YEAR ENDED DECEMBER 31, 2024. |
| PART XI RECONCILIATION OF NET ASSETS | OTHER ADJUSTMENT ($60,390) |
| Software ID: | |
| Software Version: |