2017-05-12T12:50:36-07:00 2016-06-30 990 2015-07-01 205138278 Concordia Lutheran Ministries CONC 7243521571 134 Marwood Road Cabot PA 160232299 Kim Young CFO 7243521571 2017-05-12 2015 2021-01-29 14:40:06Z Keith Frndak CEO 134 Marwood Road Cabot PA 16023 45775450 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 48 0 56439 100 600 615561 105728 22833238 13635898 -27856 -37388 23421043 13704838 0 0 0 0 0 0 0 0 0 5680996 1343201 5680996 1343201 17740047 12361637 296415892 309808341 15548138 15365528 280867754 294442813 X As a registered 501(c)(3) charitable organization, Concordia Lutheran Ministries supports affiliate organizations by managing, overseeing, acquiring new business, and carrying out the charitable purposes of: Concordia Lutheran Health and Human Care (EIN 25-0969458), Concordia Lutheran Ministries of Pittsburgh (EIN 27-0209886), Rebecca Residence (EIN 25-0974311), Concordia Visiting Nurses (EIN 42-1704067), Good Samaritan Hospice of Pittsburgh (EIN 25-1818793), Concordia Tele-Caregivers (EIN 25-1881783), Concordia Lutheran Ministries Foundation (EIN 20-5138266), Concordia of Ohio (EIN 61-1682165), Concordia of Monroeville (EIN 25-1475192), Concordia Physician Practice (EIN 47-3951584), Cedars Home Health Care Services (EIN 25-1875508), CVN of Ohio (EIN 46-3845269), Concordia Community Support Services (EIN 47-3508524), and Concordia Hospice of Washington (EIN 81-2448411). 0 0 550000 0 0 Concordia Lutheran Ministries donated funds to two subsidiaries, $200,000 to Concordia Physician Practice (EIN 47-3951584) and $350,000 to Concordia Community Support Services (EIN 47-3508524)for Concordia Hospice of Washington (EIN 81-2448411). Both donations were for start up capital. 372258 0 0 Net losses from self-insured health insurance. Affiliate organizations pay Concordia Lutheran Ministries (Concordia) "premiums" based on previously charged premiums from our former healthcare provider plus industry based increases each year. Concordia then pays employee medical claims through a managing healthcare provider who also charges monthly administrative and stop-loss fees. 33334 0 0 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. 0 0 105728 Management fee from Providence Pharmacy Services, LP (EIN 22-3885810). Providence supplies pharmaceuticals and consulting services to related and unrelated tax exempt organizations. 0 0 105728 955592 1 0 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 12 0 0 1 1 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 X Kim Young 7243521571 134 Marwood Road Cabot PA 160232299 David Alsing Board Member 1 2 X 0 0 0 Mary Ann Bornemann Board Member 1 1 X 0 0 0 Michael Fiffik Board Member 1 2 X 0 0 0 Peter Fisher Board Member 1 1 X 0 0 0 Rev Jamison Hardy Board Member 1 3 X 0 0 0 Fred Heintz Jr Board Member 1 1 X 0 0 0 Gail Holzer Board Member 1 1 X 0 0 0 Peter Humphrey Board Member 1 0 X 0 0 0 Rev Barry Keurulainen Board Member 1 1 X 0 0 0 Jennifer Lewis Board Member 1 0 X 0 0 0 Russell Lucas Board Member 1 0 X 0 0 0 Donald Olmstead Board Member 1 1 X 0 0 0 Paul Rehkopf Board Member 1 3 X 0 0 0 Robert Schmidt Board Member 1 2 X 0 0 0 Christie Scott Board Member 1 1 X 0 0 0 Rev Dr Douglas Spittel Board Member 1 1 X 0 0 0 Stephen Johnson Chair 1 1 X 0 0 0 James Limbaugh Vice Chairman 1 1 X 0 0 0 Rande Casaday Board Member 1 2 X 0 0 0 Thomas Kibel Board Member 1 1 X 0 0 0 Ruth Redenbaugh Board Member 1 4 X 0 0 0 Rev Michael Scheer Board Member 1 1 X 0 0 0 Paul Brand Chief Financial Officer (2015) 5 40 X 0 244878 38646 Keith Frndak Chief Executive Officer 5 45 X 0 630065 70313 Kim Young Chief Financial Officer (2016) 5 40 X 0 178525 36610 0 1053468 145569 0 0 1 1 SEI Private Trust Company 1 Freedom Valley Drive PO Box 1100 Oaks PA 19456 Investment fees 213431 1 0 0 0 0 0 600 0 600 Management Fees 561000 105728 105728 0 0 0 0 0 0 105728 8269457 8269457 0 0 0 0 0 0 5318 5318 0 0 128820 0 223411 0 -94591 0 -94591 -94591 0 0 37213642 0 31847201 0 5366441 0 5366441 5366441 0 0 0 Futer Gas Well Surface Damage Release 900099 50001 50001 0 0 Miscellaneous Income 900099 1884 1884 0 0 0 0 0 0 51885 13704838 13704238 0 0 0 6120 6120 18222 18222 216241 216241 104222 104222 558 558 74 74 5880 5880 17254 17254 12360 12360 11869 11869 16016 16016 5000 5000 Self Insured Heath Insurance Loss 372258 372258 0 0 Donations to Affiliates 550000 550000 0 0 Miscellaneous Expenses 7127 2985 4142 0 1343201 955592 387609 0 1122403 919548 15091767 3825529 61708 51382 10331560 567514 9729589 9764046 77737337 99114974 191102076 194771314 1571012 1361548 296415892 309808341 248616 307659 52901 3900 15246621 15053969 15548138 15365528 X 280867754 294442813 0 0 0 0 280867754 294442813 296415892 309808341 X 12361637 -5810482 0 0 0 7023904 X 0 1 X 1 0 X X 11 Concordia Hospice of Washington 812448411 9 0 350000 0 Concordia Physician Practice 473951584 9 0 200000 0 Concordia of Monroeville 251475192 9 0 0 0 Concordia Lutheran Health and Human Care 250969458 9 0 0 0 Concordia Lutheran Ministries of Pittsburgh 270209886 9 0 0 0 Concordia of Ohio 611682165 9 0 0 0 Concordia Visiting Nurses 421704067 9 0 0 0 Rebecca Residence 250974311 9 0 0 0 Good Samaritan Hospice of Pittsburgh 251818793 9 0 0 0 Concordia Visiting Nurses of Ohio 463845269 9 0 0 0 Cedars Home Health Care Services 251875508 9 0 0 0 11 550000 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. 8075334 0 8075334 2014084 0 512273 1501811 0 0 0 0 76727 0 55241 21486 165415 0 0 165415 9764046 Investment in CLM Foundation 119460191 F Investment in Concordia Lutheran Health and Human Care 28677963 F Investment In Concordia of Ohio 20218716 F Investment In CLM of Pittsburgh 19828503 F Investment in Concordia Community Support Services 6181097 F Investment in Concordia Physician Practice 204429 F Investment In Concordia Providence 137650 F Investment In Concordia Medical Equipment 62765 F 194771314 0 Due to Concordia of Ohio 13866521 Deferred Compensation-457 Plan 1187448 15053969 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, 2013, and thereafter remain subject to examination by federal and state tax authorities. X X 0 1 0 0 0 0 0 0 0 Keith Frndak Chief Executive Officer 0 502721 0 75100 0 52244 0 64787 0 5526 0 700378 0 0 Paul Brand Chief Financial Officer (2015) 0 229421 0 100 0 15356 0 38646 0 0 0 283523 0 0 Kim Young Chief Financial Officer (2016) 0 156793 0 5100 0 16632 0 27450 0 9159 0 215134 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. 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), participates 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 2015 the following participants were enrolled in the plan and contributions, which will fully vest in four years from the contribution date, were made on their behalf in 2015. Keith Frndak, CEO ($47,562), Paul Brand, CFO (2015) ($22,729), Kim Young, CFO (2016) ($16,034). Form 990, Part III, Line 1 In addition to supporting its affiliate organizations, Concordia Lutheran Ministries hosts an annual springtime fishing derby at the lake at Saxony Farms. In fiscal year 2016, nearly 400 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 Society. Form 990, Part VI, Section A, Line 6 The member of Concordia Lutheran Ministries are a group of 36 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. Form 990, Part XI, Line 9 $7,023,904-Funds transferred from Concordia Lutheran Ministries Foundation (EIN 20-5138266). Concordia Providence LLC 134 Marwood Road Cabot PA 16023 205138278 general partner of Providence Pharmacy Services, LP (EIN 22-385810) PA 10357 137650 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) PENDING 509(a)(2) PENDING Concordia Community Support Services 47-3508524 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 95733 559284 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 Concordia Lutheran Ministries Foundation c 7023904 Market Value Concordia Physician Practice b 200000 Market Value Concordia Community Support Services b 350000 Market Value Concordia of Monroeville a-i 138746 Cost Concordia of Ohio a-i 114703 Cost Concordia Lutheran Health and Human Care a-i 46714 Cost Concordia Lutheran Health and Human Care s 1789939 Cost Concordia Lutheran Ministries of Pittsburgh s 848769 Cost Concordia of Ohio s 530459 Cost Concordia Community Support Services s 145970 Cost Concordia Lutheran Health and Human Care p 146782 Cost Concordia Lutheran Health and Human Care o 121806 Cost Filed IRS Form 8868 for automatic three month extension and the additional three month extension. Additional time was needed to gather information and complete the Form 990 accurately.