2014-05-13T08:24:07-07:00 2013-06-30 990 2012-07-01 250969458 CONCORDIA LUTHERAN HEALTH AND HUMAN CARE CONC 7243521571 134 Marwood Road Cabot PA 160232215 Paul Brand 7243521571 2014-05-13 2012 2015-11-30 17:44:51Z Keith Frndak 134 Marwood Rd Cabot PA 16023 52645882 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 4 773 208 0 0 238537 444715 37646263 38603107 2097848 3616867 670474 739962 40653122 43404651 0 0 0 0 21220369 22105059 0 0 54452 19394698 25272975 40615067 47378034 38055 -3973383 70481826 65920733 50972124 50278974 19509702 15641759 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 4 million dollars to the Concordia Lutheran Ministries Foundation which supports many missions and ministries. 0 0 19751260 0 15853562 In the year ending June 30, 2013, the skilled nursing and rehab division had average occupancy levels of 94.6 percent and provided 47,006 bed days of service for 136 beds. 41.9 percent of those patient days were provided to Medical Assistance residents. On average we serve 56 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 136 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. 15090469 0 16634775 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 373 personal care residents per day providing 136,134 days of service. We are committed to serving those regardless of their ability to pay. In FY 2013 Concordia provided over $1,000,000 in benevolent care with over 46 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 19 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. 4985197 0 5778546 Senior Residential Facilities programs: Very reasonable entrance fees and monthly fees allowed the organization to operate at 96 percent occupancy in its apartments in Fiscal Year 2013. 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. 338903 0 336224 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. 338903 0 336224 40165829 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 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 1 106 0 1 773 1 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 1.00 3.00 X 0 0 0 Virginia Humphrey 1.00 1.00 X 0 0 0 Paul Rehkopf 1.00 4.00 X 0 0 0 Russell Lucas 1.00 2.00 X 0 0 0 Martin Trettel 1.00 48.00 X 0 136749 35622 Keith Frndak 20.00 30.00 X X 464552 0 86966 Paul Brand 25.00 20.00 X X 198766 0 59919 Kay Frndak-Suder 1.00 45.00 X 0 107024 26835 Mike Kaufman 1.00 44.00 X 0 99233 26347 Brian Hortert 6 39.00 X 0 158235 43664 Charlene Kish 20 25 X 144512 0 29219 Larry Talmadge 41 4 X 127462 0 20269 Kim Young 42 3 X 115869 0 32102 1051161 501241 360943 16 0 1 0 Porter Wright Morris and Arthur LLP 41 South High Street Columbus OH 43215 Legal Services 217650 HealthMEDX Inc 5100 N Towne Centre Drive Ozark MO 65721 Software vendor - electronic medical records 192542 ADP Inc One ADP Drive Augusta GA 30909 Payroll services 166693 Babb Inc 850 Ridge Ave Pittsburgh PA 15212 Work. Comp insurance third party administrator 165373 Doctor Tile Flooring Inc 406 Dinnerbell Rd Butler PA 16002 Carpet and Flooring sales and installation 128936 6 0 0 0 422121 0 22594 0 444715 Skilled Nursing and Rehab 623110 15853562 15853562 0 0 Personal Care 623000 16634775 16634775 0 0 Senior Independent Living 623311 5778546 5778546 0 0 Child Day Care Services 624410 336224 336224 0 0 0 0 0 0 38603107 2818323 2818323 0 0 0 0 0 0 0 0 0 0 0 0 10039775 0 9241231 0 798544 0 798544 798544 0 0 0 Space rental - related organization 623000 495956 495956 0 0 Management Fees 623110 166042 166042 0 0 Other revenue 623000 77964 77964 0 0 0 0 0 0 739962 43404651 42959936 0 0 0 0 0 0 0 0 0 0 1212608 0 1212608 0 0 0 0 16766248 15093418 1672830 0 835733 749436 86297 0 2059078 1892731 166347 0 1231392 1132756 98636 0 0 0 0 0 14188 0 14188 0 27055 0 27055 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 116692 0 116692 0 112658 39012 73646 0 184614 135832 48782 0 0 0 0 0 2345790 2345790 0 0 14267 1506 12761 0 0 0 0 0 15893 5675 10218 0 0 0 0 0 0 0 0 0 3264220 0 3264220 0 0 0 0 0 Medical Supplies 2208710 2208710 0 0 Other Supplies 1543402 1135477 353473 54452 Food 1669377 1669377 0 0 Donation Expense 13756109 13756109 0 0 0 0 0 0 47378034 40165829 7157753 54452 4625938 5416774 3526417 2847239 998965 1349942 84839248 39491452 47718970 45347796 10762115 7114280 2849421 3844702 70481826 65920733 2645561 2906917 4127392 4092169 37554141 36286703 0 6645030 6993185 50972124 50278974 X 19509702 15641759 0 0 0 0 19509702 15641759 70481826 65920733 -3973383 134679 0 -29239 0 0 X 0 1 X 1 0 X 123861 266432 312995 238537 444715 1386540 31697021 34504766 37153153 37646263 38603107 179604310 0 0 0 0 0 0 0 0 0 0 0 0 31820882 34771198 37466148 37884800 39047822 180990850 180990850 -285346 2873946 1910428 2097848 2818323 9415199 -285346 2873946 1910428 2097848 2818323 9415199 394523 341662 2853339 -62179 739961 4267306 31930059 37986806 42229915 39920469 42606106 194673355 0.92972 0.93509 0.04836 0.04337 X A total of $739,961 is in other income. The following is the breakdown. Related organization income: Space rental to related organizations - $495,956. Management fees to newly acquired related organization $127,500. Management fees to local hospital for skilled nursing consulting $38,542. Space rental to outside healthcare providers to administer services to our residents and employees $45,182. Supplemental payment from Kore Energy $10,417 - an agreement that was entered into to voluntarily participate in their program to curtail electrical services. Non-refundable pet deposits for independent living apartments $7,500. Misc. income $14,864. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2291013 0 2291013 60811174 0 24047890 36763284 0 0 0 0 21737061 0 15443562 6293499 0 0 0 0 45347796 Investment in Providence Pharmacy 1360220 C Investment in Good Samaritan Hospice 2484482 C 3844702 0 Refundable Entrance fees 6975985 Refundable deposit for apartment waiting list 17200 6993185 X SchD_P10_S00_L02 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 statements of operations and changes in net assets as a result of the adoption. Generally, tax returns for years ended June 30, 2010, and thereafter remain subject to xamination by federal and state tax authorities. X X 0 1 0 0 0 0 0 0 0 Keith Frndak 389452 0 75100 0 0 0 67088 0 19878 0 551518 0 0 0 Paul Brand 188666 0 10100 0 0 0 33280 0 26639 0 258685 0 0 0 Martin Trettel 0 130749 0 6000 0 0 0 19923 0 15699 0 172371 0 0 Brian Hortert 0 158235 0 0 0 0 0 23785 0 19878 0 201898 0 0 Charlene Kish 133812 0 10700 0 0 0 22793 0 6426 0 173731 0 0 0 SchJ_P01_S00_L03 Schedule J, Part I, Line 3 The Executive Committee of Concordia Lutheran Ministries (parent company) approves the compensation for the Chief Executive Officer 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. SchJ_P01_S00_L04 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 (EIN 20-5138278), parent company 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 4 years from the contribution date, were made on their behalf in 2013. Keith Frndak CEO ($38,750), Paul Brand CFO ($21,440), Charlene Kish VP ($13,400).Brian Hortert VP (related organization $13,500), Larry Talmadge VP ($10,900), Martin Trettel VP ($13,000) related organization), and Kim Young Controller ($11,000). 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 A 1 B 1 Rachel Hortert Sister-in-law of Brian Hortert who is a key employee 78725 Rachel received total compensation as the Administrator at The Orchard personal care facility 0 F990_P03_S00_L00a 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 500 visitors) and the Oktoberfest (attended by over 1,500 visitors) continues to provide a fun-filled family day 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 Allegheny Valley Chambers of Commerce free of charge to hold events such as educational leadership training/lecture and the Meet and Move Networking lunch. Concordia's LifeLong Learning Institute (a senior college concept) is open to seniors in the community. During this year, there were 22 educational sessions offered between the spring and fall sessions. In that, 361 senior citizens registered and attended classes. There were 13 of the 22 courses that were offered complimentary free of charge. The remaining classes had a small nominal fee. Classes included but were not limited to Introduction to Computers, Creative Writing, Nutrition Tips for Seniors Health, Cooking Classes and Investing 101. 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 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 Concordias fields offers them additional space for practices and games enhancing the quality of the program for the children. In addition to donating to the local communities for their fundraising events, for Fiscal Year ending 6/30/13, Concordia Lutheran Health and Human Care donated $13.8 million to 501(c )(3) Concordia Lutheran Ministries Foundation (EIN 20-5138266) which sponsors and supports many other community programs. F990_P06_S0A_L02 Form 990, Part VI, Section A, Line 2 CEO and Chairman of Concordia, Keith Frndak and Board member Kay Frndak Suder are father and daughter. F990_P06_S0A_L06 Form 990, Part VI, Section A, Line 6 Concordia Lutheran Health and Human Care has 9 board members on their Board of Directors that meet quarterly. In addition, Concordia Lutheran Ministries (parent company) is the sole member of Concordia Lutheran Health and Human Care. F990_P06_S0A_L07a Form 990, Part VI, Section A, Line 7a Concordia Lutheran Ministries (parent company) is the sole member of Concordia Lutheran Health and Human Care and elects their board of directors. F990_P06_S0A_L07b Form 990, Part VI, Section A, Line 7b Concordia Lutheran Ministries as the sole member of Concordia Lutheran Health and Human Care has certain reserve powers over board decisions of Concordia Lutheran Health and Human Care. F990_P06_S0B_L11b 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 finall 990 is made available to all board members. F990_P06_S0B_L12c Form 990, Part VI, Section B, Line 12c Board members must update the conflict of interest statement annually and are required to disclose any potential conflict 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. In addition, corporate compliance training for board members is held annually by the Corporate Compliance Officer. F990_P06_S0B_L15 Form 990, Part VI, Section B, Line 15 The Executive Committee of Concordia Lutheran Ministries (parent company) approves the compensation for the Chief Executive Officer 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. F990_P06_S0C_L19 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 20-5138278 0 Concordia Telecaregivers 613 North Pike Rd 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 Rebecca Residence Foundation 3746 Cedar Ridge Road Allison Park PA 15101 412127319 To support Rebecca Residence (EIN 25-0974311) PA 501(c)(3) 509(a)(3) N/A 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 0 0 0.616 Concordia Medical Equipment 615 North Pike Road Cabot PA 16023 204386767 provide durable medical equipment and supplies PA N/A C 1 1 1 0 0 0 0 0 0 1 0 1 0 1 1 1 1 1 0 Rebecca Residence l 318724 Cost Basis Rebecca Residence q 492319 Cost Basis Good Samaritan Hospice of Pittsburgh q 101352 Cost Basis Good Samaritan Hospice of Pittsburgh j 137040 Cost Basis Providence Pharmacy Services j 59856 Cost Basis Providence Pharmacy Services l 57715 Cost Basis Providence Pharmacy Services q 212836 Cost Basis Providence Pharmacy Services h 1594630 Market value Form 8868 was completed and approved by the IRS.