2016-05-12T11:25:00-07:00 2015-06-30 990 2014-07-01 250969458 Concordia Lutheran Health and Human Care CONC 7243521571 134 Marwood Road Cabot PA 160232215 Kim Young CFO 7243521571 2016-05-12 2014 2016-08-17 19:52:53Z Keith Frndak 134 Marwood Road Cabot PA 16023 51111592 0 X concordialm.org X 1881 PA Concordia Lutheran Health and Human Care provides faith based, high quality skilled nursing, short term rehab, personal care, adult day care services, retirement living, and child care services. We serve those with limited funds to the best of our ability. 12 4 819 252 3128 1815 367522 1577397 39379840 40257607 3168874 798274 746159 3340201 43662395 45973479 0 0 0 0 23010446 23217796 0 0 65390 20133520 23936227 43143966 47154023 518429 -1180544 66487311 81939733 49846009 51220143 16641302 30719590 X Concordia Lutheran Health and Human Care is a 501(c)(3) charitable organization and a continuing care retirement community that provides skilled nursing, personal care, independent living, inpatient and outpatient rehab and both adult day and child care services. The organization was founded in 1881 and began operations in 1882. For more than 130 years, Concordia has been a place with a mission of caring. A place to feel comfortable and a place where heartfelt Christian faith and a strong sense of service to others help us make a difference every day. We strive to provide the highest quality of caregiving services in a Christian environment and to serve those with limited funds to the best of our ability. Concordia is one of the 10 largest providers of senior care in the Pittsburgh region. Concordia's financial stability has enabled us to donate over $12 million to the Concordia Lutheran Ministries Foundation (EIN 20-5138266) which supports many missions and ministries. 0 0 19911765 0 16194539 In the year ending June 30, 2015, the skilled nursing and rehab division had average occupancy levels of 97 percent and provided 50,283 bed days of service for 142 beds. 45.4 percent of those patient days were provided to Medical Assistance residents. On average we serve 62 residents each day through the Medical Assistance program. Skilled nursing offers a comprehensive range of outstanding, professional healthcare services in a clean, homelike environment. Concordia's 142 bed skilled/short term rehab unit received the highest possible rating under the federal Centers for Medicare and Medicaid Five-Star Quality rating system. In order to maintain affordable private pay rates for the residents, the organization relies heavily on contributions and gifts. Concordia's outpatient rehabilitation program, which also reaches out to the general population in the community continues to grow. Increased community referrals compounded by our ever growing reputation as a premier rehabilitation provider in the region, has us tremendously optimistic for years to come. To serve our inpatient rehabilitation patients, we are emphasizing treatment focused on short term rehab. Most can return to their home in three to four weeks. On April 20, 2015, Harmony Physical Rehabilitation, a premiere 25 bed short-term rehabilitation facility began operations in Monroeville, PA. This facility promotes a faith-based environment of healing and comfort. Rehabilitation services are conducted in a quiet, peaceful environment to enhance the overall experience. 13403913 0 17556272 With 405 personal care beds in Concordia Lutheran Health and Human Care, we are one of the largest senior care providers in Pennsylvania. On average we serve 362 personal care residents per day providing 132,007 days of service. We are committed to serving those regardless of their ability to pay. In fiscal year 2015 Concordia provided over $1,200,000 in benevolent care with over 52 residents per day receiving subsidies. We offer 24 hour nursing support. It is our goal to enable residents to stay in personal care for as long as they can before moving on to skilled nursing by offering six levels of care. In addition, the Adult Day Care program serves 26 clients daily and provides a safe, secure environment. We provide a variety of therapies for individuals with Alzheimer's type diseases. Volunteers and fellow residents offer companionship every day while the activities department organizes trips and events, as well as classes for the residents. Chaplains hold regularly scheduled worship services and Bible classes. While the focus is on our participants, we do not neglect the needs of the caregivers. Specialists on specific issues are available for consultation and support groups periodically meet. 5842061 0 6076403 Senior Residential Facilities programs: Very reasonable entrance fees and monthly fees allowed the organization to operate at 98.2 percent occupancy in its apartments in fiscal year 2015. Over 400 individuals live in the 327 Haven Apartments. The waiting list reflects the fine reputation we have established among the senior community and our success in meeting the needs of our residents. According to our annual survey, resident satisfaction is very high. Monthly fees include routine maintenance service, transportation to local shopping centers and grocery stores, various activities programs, help with medical forms and income taxes, individual local trips for medical appointments (on a limited basis), and a medical alert system. 393869 0 430393 Concordia's Child Day Care center has been in operation since 1987 and cares for approximately 46 children each day, five days a week. Concordia recognizes that child care can be expensive, therefore a 30% discount is offered to all employees who use this service. Concordia's child care program also serves the community. 393869 0 430393 39551608 1 1 0 0 0 0 0 0 0 0 1 0 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 1 108 0 0 819 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 4 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 PA X Kim Young 7243521571 134 Marwood Road Cabot PA 160232215 X Mary Ann Bornemann Board Member 1 2 X 0 0 0 Lisa Brooks-See Schedule O Board Member 1 44 X 0 69209 5050 Kay Frndak-Suder-See Schedule O Board Member 1 44 X 0 111031 27591 Rev Jamison Hardy Board Member 1 3 X 0 0 0 Fred Heintz Jr Board Member 1 1 X 0 0 0 Mike Kaufman-See Schedule O Board Member 1 44 X 0 102502 24058 Charlene Kish-See Schedule O Board Member 1 44 X 0 181916 29951 Rev Michael Scheer Board Member 1 1 X 0 0 0 Martin Trettel-See Schedule O Board Member 1 44 X 0 169851 38271 Tammy Young-See Schedule O Board Member 1 44 X 0 80150 5563 Keith Frndak CEO/Chairman 20 30 X X 607253 0 81911 Paul Brand CFO/Treasurer 25 20 X X 239381 0 56027 Virginia Humphrey Board Member 1 1 X 0 0 0 Paul Rehkopf Board member 1 2 X 0 0 0 Kim Young Controller 15 30 X 161992 0 38889 Cristen Fiffik General Council 7 25 X 117901 0 7647 Nicholas Reiser Corporate Director of Rehabilitation 20 25 X 112638 0 24444 Natalie McKay Administrator 40 5 X 105200 0 6832 Shawnee Neff Director of Case Management 35 10 X 101047 0 20226 1445412 714659 366460 7 0 1 0 HealthMEDX Inc 5100 N Towne Centre Drive Ozark MO 65721 Software - electronic medical records 135113 ADP Inc One ADP Drive Augusta GA 30909 Payroll services 130222 Butler Memorial Hospital 1 Hospital Way Butler PA 16001 Medical services 116583 3 0 0 0 1544475 0 32922 0 1577397 Skilled Nursing and Rehab 623110 16194539 16194539 0 0 Personal Care 623000 17556272 17556272 0 0 Senior Independent Living 621000 6076403 6076403 0 0 Child Day Care Services 624410 430393 430393 0 0 0 0 0 0 40257607 173653 173653 0 0 0 0 0 0 0 0 0 0 25000 0 21872 0 3128 0 3128 0 3128 0 5740862 0 5116241 0 624621 0 624621 624621 0 0 0 Investment in Affiliates 623000 2574006 2574006 0 0 Space Rental-Affiliated Organizations 623000 475862 475862 0 0 Management Fees 623110 162000 162000 0 0 125205 125205 0 0 3337073 45973479 44392954 3128 0 984572 984572 17958822 16052719 1906103 905882 867348 38534 1948388 1767323 181065 1420132 1236011 184121 0 15876 15876 33288 33288 25070 25070 247593 168946 78647 150368 38837 111531 164643 36719 127924 40918 12873 28045 1585827 1585827 5170 5170 54955 19284 35671 356589 356589 3046005 3046005 15758 15758 Donation Expenses 12308736 12308736 0 0 EMR, Pharmacy, & Medical Supplies 2309733 2309733 0 0 Food Service Costs 1920838 1920838 0 0 Maintenance Costs 327934 327934 0 0 1326926 898480 363056 65390 47154023 39551608 7537025 65390 5403793 4084088 2626639 3221850 2550917 1702933 91032666 45631708 43400679 45400958 8939798 7585032 3565485 19944872 66487311 81939733 3186237 5964488 4239570 4288585 34962015 33588140 7458187 7378930 49846009 51220143 X 16641302 30719590 0 0 0 0 16641302 30719590 66487311 81939733 X -1180544 -511096 0 0 0 15769928 X 0 1 X 1 0 X 312995 238537 444715 367521 1577397 2941165 37153153 37646263 38603107 39379840 40257607 193039970 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 37466148 37884800 39047822 39747361 41835004 195981135 195981135 1910428 2097848 2818323 2768368 173653 9768620 3128 3128 1910428 2097848 2818323 2768368 176781 9771748 2853339 -62179 739961 746159 3337073 7614353 42229915 39920469 42606106 43261888 45348858 213367236 0.91852 0.91705 0.04580 0.06053 X Schedule A, Part III, Line 12 $2,574,006-Investment in affiliates, $475,862-Space rental to affiliate organizations, $162,000-Management fees from affiliate organizations, $84,197-Space rental to outside healthcare providers to administer services to our residents and employees, $27,206-Energy Rebates, $13,802-Miscellaneous income. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2611113 0 2611113 66818621 0 28959125 37859496 0 0 0 0 21602932 0 16672583 4930349 0 0 0 0 45400958 Investment in Rebecca Residences 15567243 C Investment in Good Samaritan Hospice 3037735 C Investment in Providence Pharmacy 1339894 C 19944872 0 Refundable Entrance Fees 7366230 Refundable Deposit for Apartment Waiting List 12700 7378930 X 66746833 -511096 0 0 21262578 20751482 45995351 0 -21872 -21872 45973479 69085631 0 0 0 21931608 21931608 47154023 0 0 0 47154023 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, 2012, and thereafter remain subject to examination by federal and state tax authorities. Schedule D, Part XI, Line 2d Revenues from subsidiaries, Rebecca Residence (EIN 25-0974311) and Good Samaritan Hospice of Pittsburgh (EIN 25-1818793) and eliminations of activities between the organization and its subsidiaries. Schedule D, Part XI, Line 4b Rental expenses on Part VIII, Line 6b not included on Line 1. Schedule D, Part XII, Line 2d Rental expenses reported on Part VIII, Line 6b and not included on Part IX, expenses from subsidiaries, Rebecca Residence (EIN 25-0974311) and Good Samaritan Hospice of Pittsburgh (EIN 25-1818793), and eliminations of activities between the organization and its subsidiaries. 0 1 0 0 0 0 0 0 0 Keith Frndak CEO/Chairman 503872 0 50100 0 53281 0 63275 0 18636 0 689164 0 0 0 Paul Brand CFO/Treasurer 228540 0 100 0 10741 0 37391 0 18636 0 295408 0 0 0 Kim Young Controller 135972 0 10600 0 15420 0 23750 0 15138 0 200880 0 0 0 Martin Trettel-See Schedule O Board Member 0 147001 0 6200 0 16650 0 23915 0 14356 0 208122 0 0 Charlene Kish-See Schedule O Board Member 0 160929 0 5000 0 15987 0 23949 0 6001 0 211866 0 0 Schedule J, Part I, Line 3 The Executive Committee of Concordia Lutheran Ministries (Parent) (EIN 20-5138278) approves the compensation for 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 Concordia Lutheran Health and Human Care (EIN 25-0969458), Concordia Visiting Nurses (EIN 42-1704067), and Concordia of Ohio (EIN 61-1682165) 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 2014 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 2014. Keith Frndak, CEO ($46,375), Paul Brand, CFO ($22,000), Kim Young, Controller ($13,150), Martin Trettel, CEO Concordia Visiting Nurses ($14,200), and Charlene Kish, CEO Concordia of Ohio ($15,523). Schedule J, Part II All board members of Concordia Lutheran Health and Human Care serve on a purely volunteer basis. Any compensation to a board member by a related organization, reported on Part VII and Schedule J, is for his/her service as an employee of that organization and not for his/her service as a board member. A Butler County Industrial Dev Authority series 2004 251487895 123600AK4 2004-05-21 16130560 Building expansion and acquisition 0 0 0 B Butler County Industrial Dev Authority series 2008 251487895 123600AL2 2008-10-29 31885000 Refinancing 0 0 0 A 0 0 16000000 0 0 0 232896 0 0 15767104 0 0 2007 0 1 1 1 B 0 0 31885000 0 0 0 207805 0 0 31677195 0 0 2008 0 1 1 1 A 0 1 0 0 0.0091 0 0.0091 1 0 1 B 0 1 0 0 0 0 0 1 0 1 A 1 1 0 0 0 1 B 1 1 0 0 0 1 Keith Frndak CEO Father of board member Kay Frndak-Suder 689164 total compensation for employment 0 Form 990, Part III (Cont. 1) Concordia Lutheran Health and Human Care (Concordia) continues to support our region's community in a number of ways. Annually, Concordia held multiple community festivals throughout the fiscal year. At the Cabot campus, the Summer Festival (attended by nearly 700 visitors) and the Oktoberfest (attended by over 2,000 visitors) continue to provide fun-filled family days for our community. Each event included free children and family activities, music, and entertainment. Food was provided for a small fee and children under the age of 12 ate for free. The Oktoberfest also included a professional display of fireworks for the viewing pleasure of all in attendance. At the Orchard and Ridgewood campuses, community festivals were hosted at each of the facilities for family, friends, residents, and community members. During the Christmas season, the Cabot campus held a Live Nativity, which included a number of employee volunteers, for the enjoyment of over 500 community members. The Cabot campus Haven retirement apartments' activities included the donation of hats and mittens to families in need in the community and the collection and distribution of canned goods for a variety of local area food banks. Haven chapel offerings are also donated to local area charities that help those in need. During the year, space in the independent living dining room was used by both the Butler County and AK Strong Chambers of Commerce free of charge to hold the Meet -N- Move networking lunch. Independent living also hosted several entertainment events throughout the year that were opened to the public including a symphony, Las Vegas bird show, a Christian comedian and ventriloquist, and numerous musical acts with a combined total attendance of 1,782. Concordia's LifeLong Learning Institute (a senior college concept) is open to seniors in the community. During this year, there were 12 educational courses offered between the spring and fall sessions. In that, 196 senior citizens registered and attended classes. Six of the 12 courses were offered complimentarily and the remaining classes had nominal fees. Classes included, but were not limited to, cooking class, writing class, iPad training, Tai Chi, fall prevention, local history, and art restoration. Concordia employees, community churches, and area businesses participated in an Adopt-A-Resident program. Through this program, Christmas gifts were provided to Concordia community personal care and skilled nursing residents to fulfill their Christmas wishes. The skilled nursing and personal care activities departments at the Cabot campus hold an annual dog show for residents and community member of which 150 of the latter attended. The baseball and soccer fields at the Cabot campus are utilized each spring and summer by the athletic programs in the Saxonburg area. The use of Concordia's fields offers them additional space for practices and games enhancing the quality of the program for the children. Concordia provided support groups in house for stroke victim and Alzheimer caregivers and traveled locally to participate in public health fairs at malls and convention centers. Concordia's "Speakers' Bureau" also traveled to local senior centers, American Legions, libraries, churches, the Shriners, and the VA hospitals to provide presentations that included but were not limited to: How to Pay for Long Term Care, Tips to Prevent Falls, Independence in the Home, Nutrition, Diabetes Prevention and Management, and free blood pressure testing. Concordia provided the opportunity for college students to get experiences in their fields of study by offering internships, which sometimes lead to employment, in Public Relations, Administration, Physical Therapy, and Food Service for dieticians. Several of the areas non-profits such as Rails to Trails utilized Concordia's meeting rooms to hold their monthly or quarterly board meetings. Concordia also sponsored numerous community organizations and schools in the area through sponsorships of community youth athletic teams, area school youth athletics, educational scholarships through school sponsored programs, and youth community volunteer projects. Donations in support of the community were also made to the local fire department, free care medical clinic, and other service organizations serving the disadvantaged in the community. There were also several event sponsorships for local hospitals to benefit patient care at the hospital. In addition to donating to the local communities for their fundraising events and sponsorships, for fiscal year ending June 30, 2015, Concordia donated over $12 million to 501(c)(3), Concordia Lutheran Ministries Foundation (20-5138266) which sponsors and supports many local, national, and global community programs. Form 990, Part VI, Section A, Line 2 CEO and Chairman, Keith Frndak and board member, Kay Frndak-Suder are father and daughter. Form 990, Part VI, Section A, Line 6 Concordia Lutheran Ministries (EIN 20-5138278) is the sole member of Concordia Lutheran Health and Human Care. Form 990, Part VI, Section A, Line 7a The sole member Concordia Lutheran Minsitries (EIN 20-5138278), assigns the board of directors. Form 990, Part VI, Section A, Line 7b The sole member, Concordia Lutheran Ministries (EIN 20-5138278), has certain reserve powers over the organization's board of directors' decisions and actions. 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 receives 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 The Executive Committee of Concordia Lutheran Ministries (Parent) (EIN 20-5138278) approves the compensation for 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. The Executive Committee meets each October to determine CEO compensation for the year. 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 id used for comparison purposes. Form 990, Part VI, Section C, Line 19 Concordia Lutheran Ministries (EIN 20-5138278) publishes an annual report that summarizes the financial operations of the organization and its affiliates (including Concordia Lutheran Health and Human Care) which is mailed to all of its constituents. The annual report, governing documents, conflict of interest policies, and financial statements are available to the public upon request. Form 990, Part VII, Section A, Line 1a All board members of Concordia Lutheran Health and Human Care serve on a purely volunteer basis. Any compensation to a board member by a related organization, reported on Part VII and Schedule J, is for his/her service as an employee of that organization and not for his/her service as a board member. Form 990, Part XI, Line 9 $15,769,928-Reclass prior year "investment in affiliates" activity. Concordia Lutheran Ministries 134 Marwood Rd Cabot PA 16023 205138278 Parent organization-oversees activities of subsidiaries PA 501(c)(3) 509(a)(3) N/A 0 Concordia Lutheran Ministries Foundation 134 Marwood Rd Cabot PA 16023 205138266 Manages investment assets of Concordia Lutheran Ministries Foundation PA 501(c)(3) 509(a)(3) Concordia Lutheran Ministries 20-5138278 0 Concordia Visiting Nurses 615 North Pike Rd Cabot PA 16023 421704067 In home nursing, rehab, personal care services PA 501(c)(3) 509(a)(2) Concordia Lutheran Ministries 20-5138278 0 Good Samaritan Hospice of Pittsburgh 3500 Brooktree Road Suite 320 Wexford PA 15090 251818793 in-home and in-patient end of life care PA 501(c)(3) 509(a)(2) Concordia Lutheran Health and Human Care 25-0969458 1 Rebecca Residence 3746 Cedar Ridge Road Allison Park PA 15101 250974311 provide skilled nursing, personal care and rehab services PA 501(c)(3) 509(a)(2) Concordia Lutheran Health and Human Care 25-0969458 1 Concordia Lutheran Ministries of Pittsburgh 1300 Bower Hill Rd Pittsburgh PA 15243 270209886 independent living, skilled nursing, rehab, personal care services PA 501(c)(3) 509(a)(2) Concordia Lutheran Ministries 20-5138278 0 Concordia of Ohio 970 Sumner Parkway Copley OH 44321 611682165 provide healthcare and retirement services in Ohio OH 501(c)(3) 509(a)(2) Concordia Lutheran Ministries 20-5138278 0 Concordia Telecaregivers 613 North Pike Road Cabot PA 16023 251881783 To provide free monitoring services to homebound clients PA 501(c)(3) 509(a)(1) Concordia Visiting Nurses 42-1704067 0 Concordia Visiting Nurses of Ohio 613 North Pike Road Cabot PA 16023 463845269 Home Health Services OH 501(c)(3) 509(a)(2) Concordia Visiting Nurses 42-1704067 0 Concordia of Monroeville 4363 Northern Pike Monroeville PA 15146 251475192 To provide, skilled nursing, personal care, and rehabilitation services PA 501(c)(3) 509(a)(2) Concordia Lutheran Ministries of Pittsburgh 25-1818793 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 0 Concordia Physicians Practice 134 Marwood Road Cabot PA 16023 473951584 Provide primary physician services PA 501(c)(3) PENDING PENDING Concordia Lutheran Ministries 20-5138278 0 Cedars Home Health Care Services 4363 Northern Pike Monroeville PA 15146 251875508 Home health services PA 501(c)(3) 509(a)(2) Concordia Visiting Nurses 42-1704067 0 Providence Pharmacy Services 615 North Pike Road Cabot PA 16023 223885810 provides institutional pharmacy services and consulting to the limited partnership PA Concordia Providence LLC 20-5138278 Related 855349 0 2211896 0 0.666 Concordia Medical Equipment 615 North Pike Road Cabot PA 16023 204386767 provide durable medical equipment and supplies PA Concordia Lutheran Ministries 20-5138278 C 0 0 0 0 1 1 1 1 1 0 0 1 0 1 0 1 1 1 1 1 1 1 1 Good Samaritan Hospice of Pittsburgh a-iv 139324 Market Good Samaritan Hospice of Pittsburgh o 170492 Cost Good Samaritan Hospice of Pittsburgh q 417150 Cost Good Samaritan Hospice of Pittsburgh s 1312500 Cost Rebecca Residence q 821708 Cost Rebecca Residence o 389504 Cost Filed IRS Form 8868 for the automatic three month extension and the additional three month extension. Additional time was needed to gather information and complete the Form 990 accurately.