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GOOD SHEPHERD REHABILITATION NETWORK

EIN 23-2216041 ALLENTOWN, PA

Browse the largest nonprofits in Pennsylvania

Revenue 2024
$82,603,715
Expenses 2024
$58,893,845

Program services were 46.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
E120
Classification
1000
Street
GOOD SHEPHERD PLAZA 850 S 5TH ST

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

3 other organizations in the IRS Business Master File list the same street address. matched by us

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

Mission and programs · 2024

Mission

MOTIVATED BY THE DIVINE GOOD SHEPHERD AND THE OFTEN COMPLEX PHYSICAL AND COGNITIVE REHABILITATION NEEDS OF OUR COMMUNITIES, OUR MISSION IS TO ENHANCE LIVES, MAXIMIZE FUNCTION, INSPIRE HOPE, AND PROMOTE DIGNITY AND WELL-BEING WITH EXPERTISE INNOVATE CARE AND COMPASSION.

Activities or mission (Part I)

TO ENHANCE LIVES, MAXIMIZE FUNCTION, INSPIRE HOPE, AND PROMOTE DIGNITY AND WELL-BEING.

  • GOOD SHEPHERD REHABILITATION NETWORK ("GSRN"), BASED IN ALLENTOWN, PENNSYLVANIA, IS A NATIONALLY RECOGNIZED REHABILITATION LEADER, OFFERING A CONTINUUM OF CARE FOR PEOPLE WITH PHYSICAL AND COGNITIVE DISABILITIES AND SPECIALIZING IN ASSISTIVE AND REHABILITATION TECHNOLOGY. SPECIALIZED INPATIENT AND OUTPATIENT POST-ACUTE CARE PROGRAMS OFFERED BY GSRN INCLUDE: STROKE, ORTHOPEDICS, BRAIN INJURY, SPINE AND JOINT PAIN, SPINAL CORD INJURY, PEDIATRICS, MULTIPLE SCLEROSIS, AND AMPUTATION. GOOD SHEPHERD OPERATES: THIRTY-FOUR (34) OUTPATIENT SITES; 2 INPATIENT SITES; A LONG-TERM ACUTE CARE HOSPITAL; 2 LONG-TERM CARE HOMES FOR PEOPLE WITH SEVERE DISABILITIES; AND AN INDEPENDENT LIVING FACILITY. CONTINUED ON SCHEDULE O.GOOD SHEPHERD ALSO IS THE MAJORITY OWNER OF A JOINT VENTURE WITH PENN MEDICINE IN PHILADELPHIA, PENNSYLVANIA. GOOD SHEPHERD PENN PARTNERS ("GSPP") PROVIDES THE PHILADELPHIA REGION WITH A CONTINUUM OF POST-ACUTE CARE THAT INCLUDES INPATIENT AND OUTPATIENT REHABILITATION AND LONG-TERM ACUTE CARE. TWENTY-SIX (26) GSPP PENN THERAPY & FITNESS LOCATIONS PROVIDE OUTPATIENT REHABILITATION SERVICES THROUGHOUT THE GREATER PHILADELPHIA AREA, WHILE PHYSICAL, OCCUPATIONAL AND SPEECH THERAPY SERVICES ARE PROVIDED WITHIN PENN MEDICINE'S THREE ACUTE-CARE HOSPITALS. GSRN WAS FOUNDED IN 1908 WHEN THE REV. JOHN AND ESTELLA RAKER INVITED A DISABLED ORPHAN NAMED VIOLA INTO THEIR ALLENTOWN, PENNSYLVANIA HOME. GSRN IS AFFILIATED WITH THE EVANGELICAL LUTHERAN CHURCH IN AMERICA AND PROVIDES REHABILITATION SERVICES AT MORE THAN 63 LOCATIONS IN 9 EASTERN PENNSYLVANIA COUNTIES. GSRN IS THE PARENT ORGANIZATION OF 5 TAX-EXEMPT AFFILIATES THAT OFFER MANY LEVELS OF REHABILITATION CARE. GSRN IS ALSO THE PARENT ORGANIZATION OF ONE TAXABLE AFFILIATE THAT IS A SELF-INSURANCE COMPANY. AS THE PARENT ORGANIZATION, GSRN OPERATES ALL CORPORATE ADMINISTRATIVE FUNCTIONS FOR THE GOOD SHEPHERD AFFILIATES, INCLUDING BUT NOT LIMITED TO ADMINISTRATION, DIETARY, FINANCE, FUNDRAISING, HUMAN RESOURCES, INFORMATION SYSTEMS, MAINTENANCE, MARKETING AND PASTORAL CARE.

    Expenses $27,266,599 · Grants $3,569,407 · Revenue $49,006,344

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Michael R Spigel

    PRESIDENT & CEO

    Total calculated
    $748,271
    From this org
    $712,258
    From related orgs
    $0
    Other
    $36,013
    Hours/week
    26 + 24 related

    Schedule J breakdown matched by us

    Base
    $704,134
    Bonus
    $8,124
    Other
    $0
    Deferred
    $11,500
    Nontaxable benefits
    $24,513
    Filer's total
    $748,271
  • Maura Topper

    CHAIR/TREASURER

    Total calculated
    $0
    Hours/week
    0.25 + 2.75 related
  • Michael Pessina

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.25 + 0.75 related
  • Thomas Lynch

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.25 + 0.75 related
  • Polly Beste

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25 + 0.75 related
  • Pamela Decampli

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25 + 2.75 related
  • David Decampli

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25 + 2.75 related
  • David Fessler

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25 + 0.75 related
  • Matthew Green

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25 + 0.75 related
  • Lori Gustave

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25 + 2.75 related
  • Elsbeth Haymon

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25 + 0.75 related
  • Kimberly Kuchinski MD

    TRUSTEE

    Total calculated
    $347,741
    From this org
    $0
    From related orgs
    $306,320
    Other
    $41,421
    Hours/week
    0.25 + 40.75 related

    Schedule J breakdown matched by us

    Base
    $0 + $273,211 related
    Bonus
    $0 + $33,109 related
    Other
    $0
    Deferred
    $0 + $8,666 related
    Nontaxable benefits
    $0 + $32,755 related
    Filer's total
    $0 + $347,741 related
  • Jo-Ann Mendles

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25 + 0.75 related
  • Victor Salicetti

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25 + 0.75 related
  • Blake C Marles

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25 + 0.75 related
  • John V Cooney

    TRUSTEE EMERITI

    Total calculated
    $0
    Hours/week
    0.25 + 0.75 related
  • Jill Douglas

    LEGACY TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25 + 0.75 related
  • Gary Schmidt

    CHAIR (UNTIL 9/24)

    Total calculated
    $0
    Hours/week
    0.25 + 0.75 related
  • Sandra Bodnyk

    VICE CHAIR (UNTIL 9/24)

    Total calculated
    $0
    Hours/week
    0.25 + 0.75 related
  • John Richter

    SECRETARY (UNTIL 9/24)

    Total calculated
    $0
    Hours/week
    0.25 + 0.75 related
  • Paul Emrick

    TRUSTEE (UNTIL 9/24)

    Total calculated
    $0
    Hours/week
    0.25 + 0.75 related
  • Robert Tarola

    INTERIM CFO (UNTIL 9/24)

    Total calculated
    $340,000
    From this org
    $340,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    26 + 24 related

    Schedule J breakdown matched by us

    Base
    $340,000
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $340,000
  • Patrick Sebastian

    VP OF FINANCE (AS OF 5/25)

    Total calculated
    $0
    Hours/week
    26 + 24 related
  • Terence P O'Neil

    CHIEF INFORMATION OFFICER

    Total calculated
    $317,734
    From this org
    $299,355
    From related orgs
    $0
    Other
    $18,379
    Hours/week
    30 + 20 related

    Schedule J breakdown matched by us

    Base
    $295,271
    Bonus
    $4,084
    Other
    $0
    Deferred
    $6,975
    Nontaxable benefits
    $11,404
    Filer's total
    $317,734
  • Cheryl A Fisher

    CHIEF HR OFFICER

    Total calculated
    $308,166
    From this org
    $274,985
    From related orgs
    $0
    Other
    $33,181
    Hours/week
    30 + 20 related

    Schedule J breakdown matched by us

    Base
    $270,839
    Bonus
    $4,146
    Other
    $0
    Deferred
    $9,208
    Nontaxable benefits
    $23,973
    Filer's total
    $308,166

The first 25 listed. Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $82,603,715
    Expenses
    $58,893,845
    Contributions
    $4,575,070
    Grants paid
    $3,569,407
  • 2023
    Revenue
    $78,930,481
    Expenses
    $60,704,558
    Contributions
    $6,561,012
    Grants paid
    $7,610,036
  • 2022
    Revenue
    $81,138,849
    Expenses
    $67,879,290
    Contributions
    $12,259,557
    Grants paid
    $11,960,876

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $78,471,770
    Expenses
    $60,742,129
    Assets (EOY)
    $467,456,338
  • 2020 · 990

    Revenue
    $71,655,842
    Expenses
    $57,276,768
    Assets (EOY)
    $439,427,307
  • 2019 · 990

    Revenue
    $72,367,130
    Expenses
    $61,102,984
    Assets (EOY)
    $373,319,434
  • 2018 · 990

    Revenue
    $84,905,670
    Expenses
    $59,373,106
    Assets (EOY)
    $383,065,156
  • 2017 · 990

    Revenue
    $67,432,706
    Expenses
    $52,129,766
    Assets (EOY)
    $382,134,312
  • 2016 · 990

    Revenue
    $61,705,266
    Expenses
    $47,084,223
    Assets (EOY)
    $365,663,342
  • 2015 · 990

    Revenue
    $56,450,612
    Expenses
    $46,546,617
    Assets (EOY)
    $338,771,639
  • 2014 · 990

    Revenue
    $55,927,233
    Expenses
    $46,467,318
    Assets (EOY)
    $361,927,345
  • 2013 · 990

    Revenue
    $63,823,159
    Expenses
    $53,689,263
    Assets (EOY)
    $360,789,536
  • 2012 · 990

    Revenue
    not reported
    Expenses
    $57,498,669
    Assets (EOY)
    $316,871,170

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

Where these grants went next →

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

Taxable family

From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.

Disregarded entities on its 2024 return

  • GOOD SHEPHERD GROUP LLC

    REHABILITATION PRODUCT DEVELOPMENT · PA · income $0 · assets $0

  • GOOD SHEPHERD DEVELOPMENT LLC

    DEVELOP, OWN & MANAGE BUSINESSES AND SERVICES RELATED TO GSRN'S MISSION · PA · income $1,009,355 · assets $46,530,690

Related corporations and trusts on its 2024 return

  • GOOD SHEPHERD RECIPROCAL RISK RENTENTION GROUP

    C · RISK RETENTION GROUP · SC · 100% owned · share of income $1,448,505 · share of assets $6,040,815 · controlled entity

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 11 November 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.