2015-05-07T10:55:54-07:00 2014-06-30 990 2013-07-01 250969458 Concordia Lutheran Health and Human Care CONC 7243521571 134 Marwood Road Cabot PA 160232215 Paul Brand Chief Financial Officer 7243521571 2015-05-07 2013 2016-02-25 16:41:14Z Keith Frndak 134 Marwood Road Cabot PA 16023 51256285 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. 9 4 801 332 0 0 444715 367522 38603107 39379840 3616867 3168874 739962 746159 43404651 43662395 0 0 0 0 22105059 23010446 0 0 58724 25272975 20133520 47378034 43143966 -3973383 518429 65920733 66487311 50278974 49846009 15641759 16641302 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 9 million dollars to the Concordia Lutheran Ministries Foundation which supports many missions and ministries. 0 0 16931279 0 16446769 In the year ending June 30, 2014, the skilled nursing and rehab division had average occupancy levels of 94.9 percent and provided 48,329 bed days of service for 142 beds. 38.0 percent of those patient days were provided to Medical Assistance residents. On average we serve 50 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 (increased from 136 in December 2013) 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. 14556486 0 16838803 With 410 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 375 personal care residents per day providing 136,708 days of service. We are committed to serving those regardless of their ability to pay. In FY 2014 Concordia provided over $1,300,000 in benevolent care with over 54 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. 4359771 0 5717210 Senior Residential Facilities programs: Very reasonable entrance fees and monthly fees allowed the organization to operate at 97.9 percent occupancy in its apartments in Fiscal Year 2014. 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. 356685 0 377058 Concordia's Child Day Care center has been in operation since 1987 and cares for approximately 45 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. 356685 0 377058 36204221 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 88 0 0 801 1 0 0 0 0 0 0 0 0 0 0 X 9 4 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 PA X Paul Brand 7243521571 134 Marwood Road Cabot PA 160232215 Rev Jamison Hardy Board Member 1 3 X 0 0 0 Fred Heintz Board Member 1 1 X 0 0 0 Virginia Humphrey Board Member 1 1 X 0 0 0 Paul Rehkopf Board member 1 4 X 0 0 0 Russell Lucas Board Member 1 2 X 0 0 0 Kay Frndak-Suder Board Member 1 44 X 0 99868 26658 Mike Kaufman Board Member 1 44 X 0 99233 24468 Martin Trettel Board Member 1 44 X 0 156464 35812 Keith Frndak CEO/Chairman 20 30 X X 518704 0 95605 Paul Brand CFO/Treasurer 25 20 X X 233228 0 46168 Brian Hortert V.P. Personal Care 6 39 X 0 185153 47105 Charlene Kish V.P. Skilled Nursing 20 25 X 106423 56643 27191 Kim Young Controller 43 2 X 138676 0 38479 Nicholas Reiser Corporate Director of Rehabilitation 25 20 X 107447 0 25882 David Drane Director of Maintenance 25 20 X 100887 0 22512 Larry Talmadge V.P. of Retirement Services 40 5 X 43074 0 2971 1248439 597361 392851 6 1 1 0 ADP Inc One ADP Drive Augusta GA 30909 Payroll services 174544 HealthMEDX Inc 5100 N Towne Centre Drive Ozark MO 65721 Software - electronic medical records 159953 Babb Inc 850 Ridge Ave Pittsburgh PA 15212 Workers' Comp insurance third party administrator 158487 DSSC Solutions 3257 West Liberty Avenue Pittsburgh PA 15216 Computer services and supplies 118549 Doctor Tile Flooring Inc 406 Dinnerbell Rd Butler PA 16002 Carpet and flooring sales and installation 112394 5 114 0 0 306182 0 61226 0 367522 Skilled Nursing and Rehab 623110 16446769 16446769 0 0 Personal Care 623000 16838803 16838803 0 0 Senior Independent Living 623311 5717210 5717210 0 0 Child Day Care Services 624410 377058 377058 0 0 0 0 0 0 39379840 2768368 2768368 0 0 0 0 0 0 0 0 0 0 0 0 7994396 0 7593890 0 400506 0 400506 400506 0 0 0 Space rental - affiliated organizations 623000 466918 466918 0 0 Management fees 623110 120000 120000 0 0 Other revenue 623000 159241 159241 0 0 0 0 0 0 746159 43662395 43294873 0 0 18450245 15882645 2567600 930924 784482 146442 2273197 2035979 237218 1356080 1190091 165989 0 15142 15142 24678 24678 134244 134244 109446 33344 76102 170171 103820 66351 1967532 1967532 6539 6539 17047 5574 11473 374596 374596 3111015 3111015 Donation Expenses 9079346 9079346 0 0 Medical Supplies 2140873 2140873 0 0 Other Supplies 1343419 966467 318228 58724 Food 1639472 1639472 0 0 43143966 36204221 6881021 58724 5416774 5403793 2847239 2626639 1349942 2550917 85982220 42581541 45347796 43400679 7114280 8939798 3844702 3565485 65920733 66487311 2906917 3186237 4092169 4239570 36286703 34962015 6993185 7458187 50278974 49846009 X 15641759 16641302 0 0 0 0 15641759 16641302 65920733 66487311 518429 511976 0 -30862 0 0 X 0 1 X 1 0 X 266432 312995 238537 444715 367521 1630200 34504766 37153153 37646263 38603107 39379840 187287129 0 0 0 0 0 0 0 0 0 0 34771198 37466148 37884800 39047822 39747361 188917329 188917329 2873946 1910428 2097848 2818323 2768368 12468913 2873946 1910428 2097848 2818323 2768368 12468913 341662 2853339 -62179 739961 746159 4618942 37986806 42229915 39920469 42606106 43261888 206005184 0.91705 0.92972 0.06053 0.04836 X Schedule A, Part III, Line 12 A total of $746,159 is in other income. The following is the breakdown. Affiliated organization income: Space rental to affiliated organizations - $466,918. Management fees to newly acquired affiliated organization - $120,000. Resident Garage Rentals - $55,500. Guest Rooms - $48,985. Space rental to outside healthcare providers to administer services to out residents and employees - $30,825. Resident Transportation Revenue - $5,267. Miscellaneous income - $18,664. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2291013 0 2291013 62637845 0 26866249 35771596 0 0 0 0 21053362 0 15715292 5338070 0 0 0 0 43400679 Investment in Providence Phamacy 1136599 C Investment in Good Samaritan Hospice 2428886 C 3565485 Refundable Entrance Fees 7442987 Refundable Deposit for Apartment Waiting List 15200 7458187 X 64339717 511976 0 0 20165346 20677322 43662395 0 0 0 43662395 62884658 0 0 0 19709830 19709830 43174828 -30862 0 -30862 43143966 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, 2011, and thereafter remain subject to examination by federal and state tax authorities. Schedule D, Part XI, Line 2d Revenue from subsidiaries: Rebecca Residence (EIN 25-0974311) and Good Samaritan Hospice (EIN 25-1818793). Schedule D, Part XII, Line 2d Expenses from subsidiaries: Rebecca Residence (EIN 25-0974311) and Good Samaritan Hospice (EIN 25-1818793). X X 0 1 0 0 0 0 0 0 0 Keith Frndak CEO/Chairman 467104 0 51600 0 0 0 75035 0 20570 0 614309 0 0 0 Paul Brand CFO/Treasurer 221628 0 11600 0 0 0 25598 0 20570 0 279396 0 0 0 Martin Trettel Board Member 0 151964 0 4500 0 0 0 20638 0 15174 0 192276 0 0 Brian Hortert V.P. Personal Care 0 161653 0 23500 0 0 0 26535 0 20570 0 232258 0 0 Charlene Kish V.P. Skilled Nursing 106423 56643 0 0 0 0 14301 6241 4433 2216 125157 65100 0 0 Kim Young Controller 137676 0 1000 0 0 0 21515 0 16964 0 177155 0 0 0 Larry Talmadge V.P. of Retirement Services 43074 0 0 0 0 0 2800 0 171 0 46045 0 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 participates in a non-qualified 457 deferred compensation plan for certain highly compensated employees of the Organization. The Concordia Lutheran Ministries (Parent) (EIN 20-5138278) Board of Directors, and CEO approve all participants who are enrolled in the plan. In the calendar year 2013 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 2013. Keith Frndak, CEO ($43,000), Paul Brand, CFO ($3,840), Charlene Kish, VP ($11,075) (related organization), Brian Hortert, VP ($14,500) (related organization), Martin Trettel, VP ($13,550) (related organization), Kim Young, Controller ($12,500). 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 Rachel Hortert Sister-in-law of Brian Hortert 79686 total compensation for employement as Personal Care Administrator 0 Olivia Danner Daughter of Brian Hortert 12842 total compensation for employment as Activities Aide 0 Form 990, Part III (Cont. 1) Concordia's community benefit continues to support our regions community in a number of ways. Annually, Concordia holds multiple community festivals. At the Cabot Campus, the Summer Festival (attended by nearly 700 visitors) and the Oktoberfest (attended by over 1,500 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. Cabot Campus Haven 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 area food banks. Haven Chapel offerings are also donated to area charities that are helping those in need. During the year, space in the independent living dining room was used by both the Butler and AK Strong Chambers of Commerce free of charge to hold events such as educational leadership training/lectures and the Meet and Move Networking Lunch. Independent living also hosted several bands and concerts throughout the year that were open to the public. Concordia's LifeLong Learning Institute (a senior college concept) is open to seniors in the community. During this year, there were 26 educational sessions offered between the spring and fall sessions. In that, 397 senior citizens registered and attended classes. Sixteen of the 26 courses were offered complimentarily. The remaining classes had a nominal fee. Classes included but were not limited to cooking classes, health education series, safety series, nature series, Creative Writing II, art/craft classes, Tai Chi, and "All About Skype". Concordia employees, community churches, and area businesses participated in an Adopt-A-Resident Program. Through this program, Christmas gifts were provided to the Concordia Community personal care and skilled nursing residents to fulfill their Christmas wishes. 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 provides support groups in house for stroke victim and Alzheimer caregivers and travels locally to participate in public health fairs at malls and convention centers. Concordia also travels to local senior center, American Legions, libraries, churches, the Shriners, and the VA hospital to provide presentations that include but are not limited to: How to Pay for Long Term Care, Tips to Prevent Falls, Independence in the Home, Nutrition, Diabetes Prevention and Management, and Fee Blood Pressure Testing. Concordia offered a volunteer internship to a local college student pursuing a career in social work. Concordia provides the opportunity for Chatham University therapy students to gain experience in our therapy departments. Because of this, Concordia was honored with the Chatham Occupational Therapy Community Support Award. In addition to donating to the local communities for their fundraising events, for fiscal year ending 6/30/14, Concordia Lutheran Health and Human Care donated over $9 million to 501(c)(3), Concordia Lutheran Ministries Foundation (EIN 20-5138266) which sponsors and support many other 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 Health and Human Care (CLHHC) has nine board members on their Board of Directors that meet quarterly. In addition, Concordia Lutheran Ministries (EIN 20-5138278) (Parent) is the sole member of CLHHC. Form 990, Part VI, Section A, Line 7a Concordia Lutheran Ministries (EIN 20-5138278) (Parent) is the sole member of Concordia Lutheran Health and Human Care and elects its Board of Directors. Form 990, Part VI, Section A, Line 7b Concordia Lutheran Ministries (EIN 20-5138278) (Parent), as the sole member of Concordia Lutheran Health and Human Care (CLHHC), has certain reserve powers over board decisions of CLHHC. 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 is sent draft copies of the entire 990, prior to filing, in order to provide questions, comments, and feedback. Questions and comments were 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 a 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) 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 fiscal 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 is used for comparison purposes. Form 990, Part VI, Section C, Line 19 Governing documents, conflict of interest policies, and financial statements are made available to the public upon request. Concordia Lutheran Ministries publishes an annual report that summarizes the financial operations of the organization and its affiliates which is mailed to all Concordia constituents and is also available to the public upon request. In addition, IRS Form 990 is available at no cost on Guidestar.org. 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 134 Marwood Road Cabot PA 16023 611682165 provide healthcare and retirement services in Ohio OH 501(c)(3) 509(a)(2) Concordia Lutheran Ministries 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 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 Related 795302 2352552 0 0 0.641 Concordia Medical Equipment 615 North Pike Road Cabot PA 16023 204386767 provide durable medical equipment and supplies PA Concordia Lutheran Ministries C 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 1 1 1 1 1 1 0 1 Good Samaritan Hospice of Pittsburgh j 137040 Market Good Samaritan Hospice of Pittsburgh l 163673 Cost Good Samaritan Hospice of Pittsburgh q 256015 Cost Good Samaritan Hospice of Pittsburgh s 1575000 Cost Providence Pharmacy Services h 1809660 Market Providence Pharmacy Services j 62400 Market Providence Pharmacy Services l 69201 Cost Providence Pharmacy Services q 315862 Cost Providence Pharmacy Services s 1018924 Cost Rebecca Residence l 426674 Cost Rebecca Residence q 849484 Cost Files 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.