2019-05-14T16:28:17-07:00 2018-06-30 990 2017-07-01 205138278 Concordia Lutheran Ministries CONC 7243521571 134 Marwood Road Cabot PA 160232299 Michael Falbo CFO 7243521571 2019-05-14 24.101.31.146 2017 2019-02-21 02:37:17Z Keith Frndak CEO 134 Marwood Road Cabot PA 16023 69448041 0 X concordialm.org X 2006 PA Concordia Lutheran Ministries' primary exempt purpose is to manage, oversee, and carry out the charitable purposes of affiliate 501(c)(3) organizations. See Part III, Line 1 for further explanation. 18 18 0 51 -68676 -22856 10069183 13702676 1092209 190933 37352670 39755203 19117 1966692 48533179 55615504 0 7000000 0 0 0 0 0 0 0 395812 400594 395812 7400594 48137367 48214910 366188524 415323400 15944872 18128570 350243652 397194830 X As a registered 501(c)(3) charitable organization, Concordia Lutheran Ministries supports affiliate organizations by managing, overseeing, acquiring new business, and carrying out its charitable purposes and mission: to serve our aging community with a continuum of high quality care-giving options, provided in a Christian environment, and to serve those with limited funds to the best of our ability. We provide high-quality independent living, personal care, and skilled nursing services to those individuals entrusted to our care. See Schedule R, Part II for supported affiliates. 0 0 102750 0 107600 Concordia Lutheran Ministries is the parent company of a network of organizations that provide a full senior care suite of services that include skilled nursing, inpatient rehabilitation, outpatient rehabilitation, personal care/assisted living, independent living, memory care, adult day, childcare, home care, durable medical equipment, pharmacy, and hospice services. For nearly 140 years, Concordia Lutheran Ministries has been a place with a mission of caring, healing, and comfort provided through heartfelt Christian faith and a strong sense of service to others. The Organization, its subsidiaries, and its 3,000 employees continued to provide high quality services to the residents in its care as it has done throughout its existence continuing its CARF accreditation for excellence and having multiple facilities rated 5 stars by the Center of Medicare and Medicaid Services during the fiscal year. Through its ministries, the Organization served over 40,000 residents through its 17 organizations with its home and community-based service organizations, providing over 450,000 caregiving visits in the last year alone. In pursuit of its mission the organization incurred expenses related to management including community benefit expenses, as well as the research and acquisition of retirement communities, skilled nursing facilities, and personal care facilities. These expenses include legal and accounting fees, travel to facility sites, meetings related to acquisition decisions, and other research costs including management's time. 7000000 0 83333 During the current fiscal year, the organization was blessed to expand its mission by acquiring two new communities, expanding the organization's facility-based operations by 25%. The first was in 120 bed skilled nursing facility located in Beaver County Pennsylvania. The longtime Christian organization known as Villa St. Joseph of Baden is now Concordia at Villa St. Joseph, and Concordia Lutheran Ministries could not be more honored to have been entrusted with the opportunity. The Organization looks forward to continuing the facility's legacy of high-quality care. The former owners, the Sisters of St. Joseph have become great friends of Concordia Lutheran Ministries and continue to have a strong presence at the facility helping to provide Christian witness. The second acquisition was the largest in Concordia Lutheran Ministries long existence. The organization acquired St. Joseph John Knox Village in Tampa, Florida; a provider of skilled nursing, assisted living, and independent living services on a sprawling 600-unit, 12-building campus in Tampa, Florida. With these acquisitions, Concordia Lutheran Ministries now provides care in three states and looks forward to continued growth in the future. To have the new operations in Florida start off with a steady foundation, the Organization donated funds to Concordia of Florida to establish a reserve for the entrance fees of the organization that were not maintained by the former owners and to allow the facility to make much needed improvements and renovations including new roofs, renovated dining areas, renovations of independent living apartments, new generators, and improvements to assisted living and skilled nursing. A supplemental liability insurance was also provided to Concordia of Florida through the Organization to ensure sufficient insurance coverage which resulted in additional revenue for the Organization. 20465 0 0 Through the Organization and its subsidiaries, the charitable mission of Concordia Lutheran Ministries was expressed in multiple ways. The Organization and its subsidiaries were able to provide over $3,300,000 in donations and grants to various charities in the Organization's local areas of operations and to individuals across the world in need. These donations and grants include support for but not limited to: soup kitchens, homeless shelters, church ministries, AIDS orphans in Africa, camps for grieving children after parental losses, and natural disaster relief. In addition to providing the donations and grants, the Organization and its subsidiaries continued their missions by providing over $7,500,000 in benevolent care to over 425 residents who exhausted their funds while they were entrusted to the Organization's care. In addition to providing for those in need, the Organization and its subsidiaries offer a full suite of affordable benefits to its over 3,000 employees. 0 0 0 7123215 1 1 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 PA X X Michael Falbo CFO 7243521571 134 Marwood Road Cabot PA 160232299 David Alsing Board Member 1 2 X 0 0 0 Len Bloom Board Member 1 0 X 0 0 0 Mary Ann Bornemann Board Member 1 1 X 0 0 0 Rande Casaday Board Member 1 2 X 0 0 0 Michael Fiffik Board Member 1 1 X 0 0 0 Peter Fisher Board Member 1 1 X 0 0 0 Fred Heintz Jr Board Member 1 2 X 0 0 0 Gail Holzer Board Member 1 2 X 0 0 0 Peter Humphrey Board Member 1 0 X 0 0 0 Rev Barry Keurulainen Board Member 1 0 X 0 0 0 Jennifer Lewis Board Member 1 0 X 0 0 0 Rev Arthur Litke Board Member 1 0 X 0 0 0 Russell Lucas Board Member 1 0 X 0 0 0 Paul Rehkopf Board Member 1 3 X 0 0 0 Robert Schmidt Board Member 1 2 X 0 0 0 Rev Dr Douglas Spittel Board Member 1 0 X 0 0 0 James Limbaugh Board Member 1 1 X 0 0 0 Stephen Johnson Chairman of the Board 1 0 X X 0 0 0 Donald Olmstead Vice Chair 1 1 X X 0 0 0 Keith Frndak-See Schedule O Chief Executive Officer 5 45 X 0 603342 73978 Kim Young-See Schedule O Chief Financial Officer 1 44 X 0 232123 49038 Paul Brand-See Schedule O Former CFO 0 45 X 0 247166 32002 0 1082631 155018 0 1 1 0 SEI Private Trust Company 1 Freedom Valley Drive PO Box 1100 Oaks PA 19456 Investment fees 234934 1 0 0 0 12562176 0 1140500 1140000 13702676 Management Fees 561000 107600 107600 0 0 Self Insured Liability Insurance 525190 83333 83333 0 0 0 0 0 0 190933 32719578 32719578 0 0 0 0 0 0 580672 580672 0 0 165321 0 293627 0 -128306 0 -128306 -59630 -68676 0 20574535 0 13538910 0 7035625 0 7035625 7035625 0 0 0 Insurance Funding in Excess of Reserve 525100 1514326 1514326 0 0 0 0 0 0 1514326 55615504 41981504 -68676 0 7000000 7000000 720 720 10000 10000 233931 233931 97958 97958 3097 3097 414 414 503 503 10776 4534 6242 981 981 16911 16911 0 14757 14757 10546 2111 8435 7400594 7123215 277379 0 579168 865180 3713320 17595105 53009 116364 14357613 757107 9616548 13600506 122035970 122611110 228605821 258596953 1584688 1938182 366188524 415323400 586854 1147391 4636 374841 919603 15353382 15686735 15944872 18128570 X 350243652 397194830 0 0 0 0 350243652 397194830 366188524 415323400 48214910 -1263732 0 0 0 0 X 0 1 X 1 0 X X 13 Concordia of Florida 371869372 10 0 7000000 0 Concordia Lutheran Health and Human Care 250969458 10 0 0 0 Concordia of Ohio 611682165 10 0 0 0 Concordia Lutheran Ministries of Pittsburgh 270209886 10 0 0 0 Concordia Physician Practice 473951584 10 0 0 0 Rebecca Residence 250974311 10 0 0 0 Good Samaritan Hospice of Pittsburgh 251818793 10 0 0 0 Concordia of Monroeville 251475192 10 0 0 0 Concordia Hospice of Washington 812448411 10 0 0 0 Concordia Visiting Nurses 421704067 10 0 0 0 Concordia Visiting Nurses of Ohio 463845269 10 0 0 0 Cedars Home Health Care Services 251875508 10 0 0 0 Concordia Tele-Caregivers 251881783 10 0 0 0 13 7000000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 Schedule A, Part IV, Section A, Line 1 All supported organizations are subsidiaries of Concordia Lutheran Ministries. Individual entities are not listed in the governing documents by name but are mentioned in the governing documents as all subsidiary entities. Schedule A, Part IV, Section D, Line 3 Concordia Lutheran Ministries and its supported organizations have adopted corporate investment policies that are not specific to individual organizations but to all of Concordia Lutheran Ministries and its subsidiaries. Schedule A, Part IV, Section E, Line 3a Concordia Lutheran Ministries assigns the board of directors for all supported organizations either directly or through another directly controlled organization. Schedule A, Part IV, Section E, Line 3b Concordia Lutheran Ministries has final approval over all of the decisions and actions of each supported organization's board of directors. 10910334 0 10910334 3242005 0 688082 2553923 0 0 0 0 205274 0 69025 136249 0 0 0 0 13600506 Investment in CLM Foundation 154850369 F Investment in Concordia Lutheran Health and Human Care 34189223 F Investment In CLM of Pittsburgh 29368507 F Investment In Concordia of Ohio 24888597 F Investment In Concordia of Florida 7926835 F Investment in Concordia Community Support Services 6707223 F Investment In Concordia Medical Equipment 376735 F Investment In Concordia Providence 178750 F Investment in Concordia Physician Practice 110714 F 258596953 0 Due to Concordia of Ohio 13832853 Deferred Compensation-457 Plan 1853882 15686735 X Schedule D, Part X, Line 2 The Organization is a not-for-profit corporation and is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. Accordingly, no provision for income taxes has been provided. The Organization adopted the standard for accounting for uncertainty in income taxes recognized in an organization's financial statements that prescribes a recognition threshold of more-likely-than-not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold has been met. The standard also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, and disclosure. Management has determined that the adoption of the standard did not have a material effect on the consolidated financial statements. The Organization's policy is to recognize interest related to unrecognized tax benefits in interest expense and penalties in operating expenses. There were no interest or penalties recognized on the consolidated statement of operations as a result of the adoption. Generally, tax returns for years ended June 30, 2015, and thereafter remain subject to examination by federal and state tax authorities. 1 Concordia of Florida 4100 E Fletcher Avenue Tampa FL 33613 371869372 501(c)(3) 7000000 Donation to fund independent living entrance fees account. 1 0 Schedule I, Part I, Line 2 The organization monitors the operations of the recipient to ensure the funds are used for the appropriate purposes. 0 1 0 0 0 0 0 0 0 Keith Frndak-See Schedule O Chief Executive Officer 0 526692 0 76650 0 0 0 67300 0 6678 0 677320 0 0 Kim Young-See Schedule O Chief Financial Officer 0 210387 0 4350 0 17386 0 37290 0 11748 0 281161 0 0 Paul Brand-See Schedule O Former CFO 0 227921 0 1650 0 17594 0 32002 0 0 0 279167 0 0 Schedule J, Part I, Line 3 The Executive Committee of Concordia Lutheran Ministries (Parent) (EIN 20-5138278) approves the compensation of the Chief Executive Officer (CEO) annually through his employer Concordia Lutheran Health and Human Care (CLHHC) (EIN 25-0969458). Compensation includes base compensation, bonuses, and other fringe benefits such as health insurance. The committee uses data from state and national associations for organizations of similar size to compare compensation. Executive Committee decisions for CEO compensation are communicated to the Chief Financial Officer. Compensation for key employees is determined by the CEO. Data from state and national associations is used for comparison purposes. Schedule J, Part I, Line 4 Affiliate, Concordia Lutheran Health and Human Care (EIN 25-0969458) participate in a non-qualified 457 deferred compensation plan for certain highly compensated employees of the Organization. The Concordia Lutheran Ministries (EIN 20-5138278) Board of Directors, and CEO approve all participants who are enrolled in the plan. In the calendar year 2017 the following participants were enrolled in the plan and contributions, which will fully vest in five years from the contribution date, were made on their behalf in 2017. Keith Frndak, CEO ($49,750), Kim Young, CFO ($22,000), Paul Brand, Former CFO ($16,032). X 7 514975 Appraised Value X 7 625025 Appraised Value 0 0 1 0 Form 990, Part III In addition to supporting its affiliate organizations, CLM hosts an annual springtime fishing derby at the lake at Saxony Farms. In fiscal year 2018, nearly 650 local children attended the event that provided fishing poles, bait, food, and prizes at no cost to the participants. Concordia also offers the use of Saxony Farms to the community planners of the annual Saxonburg 5K Race. This annual community event is sponsored by the Saxonburg Historical Group. Saxony Farms is also used for the Pittsburgh Area Lutheran Schools 5K as well as the Memorial Walk for Good Samaritan Hospice of Pittsburgh. Form 990, Part VI, Section A, Line 6 The member of Concordia Lutheran Ministries are a group of 31 Lutheran Church Missouri Synod (LCMS) churches, To become a member, each LCMS church must apply and be approved by the delegate body. The delegate body includes three delegates from each member church. Form 990, Part VI, Section A, Line 7a Concordia Lutheran Ministries' board of directors is elected by the delegate body described in Part VI, Section A, Line 6. Form 990, Part VI, Section B, Line 11b The Form 990 is prepared internally. The document is then reviewed by the Chief Financial Officer and others on the accounting management team. The board of directors received draft copies of the 990, prior to filing, in order to provide questions, comments, and feedback. Questions and comments are addressed accordingly. A copy of the final 990 is made available to all board members. Form 990, Part VI, Section B, Line 12c The corporate compliance officer attends at least one board meeting per year to educate the board members on the compliance policies, including the conflict of interest policy. Board members are required to disclose any potential conflicts of interest prior to discussion on a topic where a conflict may exist. The board will determine if the conflict exists and act accordingly, which may include the conflicted board member recusing himself/herself from discussion and any votes related to the matter. Form 990, Part VI, Section B, Line 15 Concordia Lutheran Ministries has no employees. The processes listed in Line 15 are performed by affiliate organizations for those persons listed on Part VII and on Schedule J. Form 990, Part VI, Section C, Line 19 Concordia Lutheran Ministries publishes an annual report that summarizes the financial operations of the organization and its affiliates which is mailed to all of its constituents and is available to the public upon request. Concordia Providence LLC 134 Marwood Road Cabot PA 16023 205138278 general partner of Providence Pharmacy Services, LP (EIN 22-385810) PA 12718 168750 Concordia Lutheran Ministries 20-5138278 Concordia Lutheran Ministries Foundation 134 Marwood Road Cabot PA 16023 205138266 To raise & receive funds for the futherance of the mission & purposes of affiliate 501(c)(3) orgs. PA 501(c)(3) 509(a)(3) Concordia Lutheran Ministries 20-5138278 1 Concordia Lutheran Health and Human Care 134 Marwood Road Cabot PA 16023 250969458 To provide skilled nursing, personal care, independent living, and rehabilitation services. PA 501(c)(3) 509(a)(2) Concordia Lutheran Ministries 20-5138278 1 Concordia Visiting Nurses 613 North Pike Road Cabot PA 16023 421704067 To provide home health care services PA 501(c)(3) 509(a)(2) Concordia Community Support Services 47-3508524 0 Concordia Lutheran Ministries of Pittsburgh 1300 Bower Hill Road Pittsburgh PA 15243 270209886 To provide skilled nursing, personal care, independent living, and rehabilitation services PA 501(c)(3) 509(a)(2) Concordia Lutheran Ministries 20-5138278 1 Concordia of Ohio 134 Marwood Road Cabot PA 16023 611682165 To provide healthcare and retirement living services in Ohio OH 501(c)(3) 509(a)(2) Concordia Lutheran Ministries 20-5138278 1 Rebecca Residence 3746 Cedar Ridge Road Allison Park PA 15101 250974311 To provide skilled nursing, personal care, and rehabilitation services PA 501(c)(3) 509(a)(2) Concordia Lutheran Health and Human Care 25-0969458 0 Good Samaritan Hospice of Pittsburgh 3500 Brooktree Road Wexford PA 15090 251818793 To provide inpatient and outpatient hospice services PA 501(c)(3) 509(a)(2) Concordia Lutheran Health and Human Care 25-0969458 0 Concordia Tele-Caregivers 613 North Pike Road Suite A Cabot PA 16023 251881783 To provide free monitoring services to homebound clients to ensure that they are up and well PA 501(c)(3) 509(a)(1) Concordia Community Support Services 47-3508524 0 Concordia Visiting Nurses of Ohio 613 North Pike Road Cabot PA 16023 463845269 Home Health Services PA 501(c)(3) 509(a)(2) Concordia Community Sopport Services 47-3508524 0 Concordia of Monroeville 4363 Northern Pike Monroeville PA 15146 251475192 To provide skilled nursing, personal care, independent living, and rehabilitation services. PA 501(c)(3) 509(a)(2) Concordia Lutheran Ministries of Pittsburgh 27-0209886 0 Cedars Home Health Care Services 4363 Northern Pike Monroeville PA 15146 251875508 Home health services PA 501(c)(3) 509(a)(2) Concordia Tele-Caregivers 251881783 0 Concordia Community Support Services 613 North Pike Road Suite B Cabot PA 16023 473508524 Provide oversight, management and strategic planning PA 501(c)(3) 509(a)(3) Concordia Lutheran Ministries 20-5138278 1 Concordia Physician Practice 112 Marwood Road Cabot PA 16023 473951584 To provide primary physician services PA 501(c)(3) 509(a)(2) Concordia Lutheran Ministries 20-5138278 1 Concordia Hospice of Washington 613 North Pike Road Suite B Cabot PA 16023 812448411 In-home and in-patient end of life care PA 501(c)(3) 509(a)(2) Concordia Community Support Services 47-3508524 0 Concordia of Florida 4100 E Fletcher Avenue Tampa FL 33613 371869372 Provide skilled nursing, personal care, independent living, and rehabilitative services FL 501(c)(3) 509(a)(2) Concordia Lutheran Ministries 20-8135278 0 Providence Pharmacy Services LP 615 North Pike Road Cabot PA 16023 223885810 provides institutional pharmacy and consulting services PA Concordia Providence LLC 20-5138278 Related 0 0 0 0 0 Concordia Medical Equipment 615 North Pike Road Cabot PA 16023 204386767 rental/sales of medical equipment and supplies PA Concordia Lutheran Ministries 20-5138278 C 927250 511208 1 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 Concordia of Ohio a-i 90252 Cost Concordia of Florida a-i 58333 Cost Concordia Lutheran Ministries Foundation c 8412176 Market Value Concordia Community Support Services c 4150000 Market Value Concordia Lutheran Health and Human Care o 121517 Cost Concordia of Ohio s 647559 Cost Concordia Community Support Services s 137243 Cost Concordia Lutheran Health and Human Care s 2868237 Cost Concordia Lutheran Ministries of Pittsburgh s 1339259 Cost Concordia Lutheran Health and Human Care p 1419716 Cost Filed IRS Form 8868 for automatic six month extension/ Additional time was needed to gather information and complete the Form 990 accurately.