2024-04-29T13:54:49-07:00 2023-06-30 990 2022-07-01 270209886 CONCORDIA LUTHERAN MINISTRIES OF PITTSBURGH CONC 4122781300 1300 Bower Hill Road Pittsburgh PA 15243 Michael Falbo Chief Financial Officer 7243521571 2024-04-29 Michael Falbo 999009999 1 1 11 1 AAL2 X 2022 2023-04-26 12:10:37Z Concordia of the South Hills-Cranberry-Fox Chapel- Franklin Park-Wexford-Villa St Joseph Keith Frndak President 134 Marwood Rd Cabot PA 16023 57504322 0 X concordialm.org X 2009 PA The Organization strives 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. 10 4 1104 13 0 0 1350886 866627 46053422 51694997 5724173 2460032 -98048 476558 53030433 55498214 2252749 3646027 0 0 25270059 28660485 0 0 0 16668106 19035855 44190914 51342367 8839519 4155847 101176687 103722077 60034026 57174273 41142661 46547804 X The Organization strives 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. 1 0 19361539 0 21239071 Concordia Lutheran Ministries of Pittsburgh operates Concordia of the South Hills and Concordia at Villa St. Joseph, two top tier skilled nursing facilities in Western Pennsylvania. Our South Hills location sits atop a picturesque valley in the heart of the South Hills of Pittsburgh, and is very well established in the local community. The Villa St. Joseph community, which is also a Medicaid facility, is positioned just north of the neighborhood of Sewickley Heights, and is surrounded by beautiful, quaint scenery. Beyond just their great locations, our skilled nursing facilities offer some of the top care in the state and strive each and every day to care for your loved ones in the absolute best way possible. As a charity, Concordia also understands that sometimes our loved ones need assistance in paying for their ongoing care. Benevolent care is a core tenant of the mission of Concordia Lutheran Ministries. So much in fact that the parent organization (Concordia Lutheran Ministries) provided a gift of $1,000,000 to the organization upon the acquisition of Concordia of the South Hills to establish the Caring Fund. Through the use of this fund, a portion is disbursed every year for not only the benevolent care of residents at the facility, but also in an effort to curb the ever increasing costs of keeping pace with technological advances in our industry, all in an effort to increase the resident's quality of life. 3406106 0 4893556 Concordia of the South Hills Independent Living is a one hundred and twenty-six unit apartment building located in the beautiful and highly regarded Mt. Lebanon neighborhood of the South Hills of Pittsburgh. With its luscious scenery and picturesque views, residents of our premier facility enjoy easy access to both healthcare and professional services, as well as an abundance of retirement amenities, all while enjoying the luxuries of retirement living. From our restaurant style, chef-inspired dining, to our engaging suite of exercise coaches, residents are able to choose from an abundance of social, educational, and fun activities each and every day. As a pillar of the South Hills, Concordia maintains a welcoming relationship with the entire public by way of social gatherings, holiday events and craft shows, and as a result offers engaging interactions between residents and the community. With a growing wait-list, Concordia is committed to ensuring that our establishment upholds the highest caliber of retirement living, all at an affordable price. As part of our mission, however, Concordia also understands the importance of giving back to the local community and strives to help others when given the opportunity. When Concordia purchased this community over a decade ago, none of the entrance fees were transferred to Concordia by the original owner. Instead, out of good faith, the Organization has honored the Life Care benefit of all of those legacy residents and continues to do so to this day. 19354434 0 25623931 In addition to Concordia of the South Hills, Concordia Lutheran Ministries of Pittsburgh also encompasses the stand alone personal care operations of Concordia of Cranberry, Fox Chapel, Franklin Park, Wexford, and Villa St. Joseph. Personal care is the largest component of the organization's operations with a combined total of 498 licensed personal care beds spread across its five facilities. Although this seems like a high number, the residents in our care receive one-on-one assistance with engaging activities, three chef-inspired, restaurant quality meals, and regular housekeeping and laundry services each and every day. Additionally, Concordia broke ground on a new Personal Care facility located at Villa St. Joseph. This state-of-the-art facility started accepting admissions in the summer of 2021. As a charity with an emphasis on benevolent care, Concordia Lutheran Ministries also established the Benevolent Care Fund with a gift of $500,000 to help provide charitable care to the residents of the stand alone personal care facilities. The individual organizations have also sponsored Rotary Clubs and various sports teams in their local markets; as well as supported local fire departments with donations to organizations such as the Mount Lebanon Volunteer Fire Department and the Franklin Park Volunteer Fire Department. Memory Support and dementia care is also very important to the organization with two of its facilities providing dedicated memory support care; in addition to providing care ourselves, the organization is also a sponsor of and a donor to the Pittsburgh, PA chapter of the Alzheimer's Association. 3646027 0 3463065 Other program activities including investment income and donations to other charitable organizations. Donations to other charitable organizations in the Pittsburgh area during the fiscal year were $3,646,028. 3646027 0 3463065 45768106 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 0 0 0 1 14 0 0 1104 1 0 0 0 0 0 0 0 0 X 10 4 1 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 PA X X Kathleen Czerniewski 4122941326 1300 Bower Hill Road Pittsburgh PA 15243 Keith Frndak-See Sch O Chair/President 45 5 X X 0 820321 33159 Brian Hortert-See Sch O Board Member 44 1 X X 0 460709 34296 Michael Falbo-See Sch O Secretary/Treasurer 41 4 X X 0 258521 27736 Kay Frndak-Suder Executive Director 41 4 X 218179 0 14408 Phil Ricci-See Sch O Board Member 41 1 X 0 147710 9268 Ronisue Lucas-See Sch O Board Member 41 4 X 0 131168 20182 Rachelle Arnold Administrator 41 4 X 132064 0 11878 Shellee Deless Resident Care Coordinator 41 4 X 115833 0 19230 Rebecca Waxter Director of Nursing 41 4 X 113490 0 13971 Mark Froelich Director of Therapy 41 4 X 107065 0 19695 Rachel Hortert-Thinnes PC Administrator 41 4 X 110736 0 7753 Edward Grimenstein Board Member 1 1 X 0 0 0 Bob Schmidt Board Member 1 1 X 0 0 0 James Toperzer Jr Board Member 1 1 X 0 0 0 James Wolf Board Member 1 1 X 0 0 0 797367 1818429 211576 8 0 1 0 1 3946 0 0 125211 343309 394161 0 866627 Resident Care Revenue 623000 55086288 55086288 0 0 Benevolent Care 623000 -3391291 -3391291 0 0 0 0 0 0 51694997 2526806 2526806 0 0 0 0 0 0 0 0 0 0 0 0 1939334 0 2006108 0 -66774 0 -66774 -66774 0 0 0 Gain or Loss in Investment in Affiliate 623000 214010 214010 0 0 Contracted Services to Unrelated Non-Profit 623000 193365 193365 0 0 69183 69183 0 0 476558 55498214 54631587 0 0 3646027 3646027 0 0 0 0 0 0 218179 0 218179 0 0 0 0 0 23411393 21141697 2269696 0 756139 636605 119534 0 2473953 2116398 357555 0 1800821 1618184 182637 0 732739 0 732739 0 296061 0 296061 0 45366 0 45366 0 0 0 0 0 0 0 57098 0 57098 0 1812466 1361092 451374 78578 0 78578 0 131562 15070 116492 0 63777 6103 57674 0 0 0 0 1987932 1987932 0 0 16241 8157 8084 0 0 0 0 11606 3858 7748 0 1190546 1190546 0 0 0 0 0 0 4003478 4003478 0 0 1314298 1314298 0 0 Food Service Costs 2259707 2257349 2358 0 EMR, Pharmacy & Medical Costs 2961934 2889515 72419 0 Maintenance Costs 524916 524916 0 0 1547550 1046881 500669 0 51342367 45768106 5574261 0 3070381 3779700 3930530 3620399 1819679 902347 88867995 31105960 59348651 57762035 27159841 31595981 3847605 4061615 2000000 2000000 101176687 103722077 3755568 3702170 2505692 2326867 42784064 41203154 10988702 9942082 60034026 57174273 X 39032998 44274599 2109663 2273205 41142661 46547804 101176687 103722077 4155847 1249296 0 0 0 0 X 0 1 X 1 1 1 X 129915 173185 136739 338952 718390 1497181 40753461 40826461 39747567 46053422 51680181 219061092 40883376 40999646 39884306 46392374 52398571 220558273 220558273 407302 544467 1316304 5315313 2526806 10110192 407302 544467 1316304 5315313 2526806 10110192 -507560 2299081 1632901 913886 819871 5158179 40783118 43843194 42833511 52621573 55745248 235826644 0.93526 0.93815 0.04287 0.04211 X Schedule A, Part III, Line 12 Other income includes government grants, gain or loss on investment in Affiliate, and contracted services to unrelated non-profits. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 5823613 5823613 0 63728969 20599156 43129813 0 0 0 0 0 18910802 10222263 8688539 0 404611 284541 120070 57762035 0 Refundable Entrance Fees 8888316 Resident Funds 238214 Due to Affiliates 815552 9942082 X 55498214 0 0 0 0 0 55498214 0 0 0 55498214 51342367 0 0 0 0 0 51342367 0 0 0 51342367 Schedule D, Part X, Line 2 Schedule D, Part X, Line 2 - The organization is a not-for-profit corporation as described in Section 501(c)(3) of the Internal Revenue Code and is exempt from federal income taxes on its income under Section 501(a) of the Internal Revenue Code. Accordingly, no provision for income taxes has been provided. The organization allows the guidance 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 recognition, classification, interest and penalties, accounting in interim periods, and disclosure. Management has determined that this guidance had no material effect on the 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 statement of operations as a result of the guidance. 1 Compassion International 12290 Voyager Parkway Colorado Springs CO 80921 362423707 501(c)(3) 177998 To provide sponsorship, including educational, basic needs, drought relief and pastoral guidance through sharing the Gospel, to sponsored children in Kenya and Ethiopia. Pittsburgh Area Lutheran Ministries 535 North Neville Street Pittsburgh PA 15213 651234532 501(c)(3) 50000 PALM was established to assist the member congregations in their various ministries and foster, encourage and expedite those activities too large or too comprehensive for one congregation, such as missions, publications, chaplaincies, etc. This particular grant serves a church in Hazelwood- a Pittsburgh suburb. Washington City Mission 84 West Wheeling Street Washington PA 15301 251051749 501(c)(3) 27000 Grant will be used to provide support for homeless, young mothers with children and for single women entering the Women's Next Step Program. Light of Life Ministries 913 Western Ave Pittsburgh PA 15233 133393329 501(c)(3) 25000 To provide a home for the homeless and food for the hungry, and will build disciples for the Kingdom of God among the poor, addicted, abused and needy. These funds specifically will assist with their spritual retreats for recovery addict clients. Shepherd's Heart Fellowship 13 Pride St Pittsburgh PA 15219 471066002 501(c)(3) 25000 This grants supports Chaplaincy and Outreach to Homeless Veterans in God's Name Project in Pittsburgh, PA. First Trinity Evangelical Lutheran Church 535 North Neville Street Pittsburgh PA 15213 251041254 501(c)(3) 17200 To provide material resources and counseling support services, including Christian outreach, for a targeted homeless, blind, and deaf populations of Pittsburgh, Pennsylvania, as well as to provide support of the Operation Christ on Campus program of the downtown Pittsburgh area by expanding Gospel outreach programs to college/university students in a defined urban center. Jubilee Christian School 255 Washington Rd Pittsburgh PA 15216 251211921 501(c)(3) 15000 To help families afford Christian education at Jubilee through the Expanding Tuition Assistance project. Zion Lutheran Church 3197 Washington Pk Bridgeville PA 15017 256039254 501(c)(3) 11840 Supported an addition of a vestibule onto Zion Lutheran Preschool that will provide an additional layer of security to help keep the 185 registered preschoolers safe. Urban Impact Foundation 801 Union Avenue Pittsburgh PA 15212 475239601 501(c)(3) 10000 This grant supports the organization's education and mentoring programs in and out of schools to ensure at-risk students have the opportunity to develop literacy and math foundations to support their academic career and spiritual growth. Global Links 700 Trumbull Drive Pittsburgh PA 15205 251659154 501(c)(3) 10000 Global Links is a medical relief and development organization dedicated to supporting health improvement initiatives in resource-poor communities and promoting environmental stewardship in the US healthcare system. These funds support their Maternal and Infant Health and Nutrition program in Nicaragua. Pittsburgh Dream Center 908 Evans Ave McKeesport PA 15132 251893762 501(c)(3) 9000 Food Ministry Assistance to serve the families of the McKeesport community. Pittsburgh Urban Christian School 809 Center St Pittsburgh PA 15221 251752269 501(c)(3) 7500 To provide need-based scholarships for low-income students at a Christian School in Pittsburgh, PA. Christ Lutheran Church 400 Barclay Ave Pittsburgh PA 15221 251182213 501(c)(3) 7000 To assist in the funding for a congregant to complete the four-year Ethnic Immigrant Institute of Theology (EIIT) program through Concordia Seminary of St. Louis, Missouri. 10 0 Schedule I, Part I, Line 2 The organization monitors the operations of the grant recipients to ensure that funds are used for appropriate purposes. 0 1 0 0 0 0 0 0 0 Keith Frndak-See Sch O President & Chairman of the Board 0 637671 0 182650 0 0 0 19825 0 13334 0 853480 0 0 Brian Hortert-See Sch O COO & Board Member 0 374401 0 58175 0 28133 0 19825 0 14471 0 495005 0 0 Michael Falbo-See Sch O Secretary/Treasurer 0 244771 0 13750 0 0 0 16550 0 11186 0 286257 0 0 Kay Frndak-Suder Executive Director 184660 0 17050 0 16469 0 13879 0 529 0 232587 0 0 0 Rachelle Arnold Administrator 132064 0 0 0 0 0 0 0 11878 0 143942 0 0 Schedule J, Part I, Line 4 Concordia Lutheran Ministries of Pittsburgh participates in a non-qualified 457 deferred compensation plan for certain highly compensated employees. The Concordia Lutheran Ministries (EIN 20-5138278) Board of Directors and CEO approve all participants who are enrolled in the plan. Contributions are deferred and will fully vest in 5 years. Once disbursed, the contribution will appear in Box 5 of the participant's W-2. In the calendar year 2022 the following participants were enrolled in the plan, Michael Falbo, Kay Frndak-Suder, Brian Hortert, and Natalie McKay. A Butler County Industrial Dev Authority Series 2012 251487895 123592CU9 2012-05-09 11145000 Aquisition of Additional Properties & Refinancing 0 0 0 B Butler County Industrial Dev Authority Series 2012 251487895 123592CS4 2012-05-09 14080000 Acquisition of Additional Properties & Refinancing 0 0 0 C Beaver County Industrial Dev Authority Series 2018 751309757 07488JAA2 2018-11-29 14210000 Acquisition & Refinancing 0 0 0 A 0 0 11145000 0 0 0 116172 0 0 11028828 0 0 2012 0 1 1 1 B 0 0 14080000 0 0 0 146766 0 0 13933234 0 0 2012 0 1 1 1 C 0 0 14210000 0 0 0 178068 0 0 14031932 0 0 2018 0 1 1 1 A 0 0 0 0 0 0 0 1 0 1 B 0 0 0 0 0 0 0 1 0 1 C 0 0 0 0 0 0 0 1 0 1 A 1 1 0 0 0 1 B 1 1 0 0 0 1 C 1 1 0 0 0 1 A 1 B 1 C 0 Kay Frndak-Suder Daughter of Chairman 218179 Wages and Benefits of Executive Director 0 Form 990, Part III, Line 2 Concordia Care Network is the management company and took 100% ownership of Concordia Lutheran Ministries. Form 990, Part VI, Section A, Line 2 The executive director, Kay Frndak-Suder, is the daughter of the chairman of the board. Form 990, Part VI, Section A, Line 6 Concordia Lutheran Ministries is the sole member of the organization. Form 990, Part VI, Section A, Line 7a The board of directors of Concordia Lutheran Ministries has the ability to elect members of the board of directors for this organization. Form 990, Part VI, Section A, Line 7b The sole member, Concordia Lutheran Ministries (20-5138278), has limited reserve powers over the organization's board of directors' decisions and actions. Form 990, Part VI, Section B, Line 11b The Concordia Lutheran Ministries board of directors maintains reserve powers on the binding decisions made by the board of directors of this organization. Due to the reserve powers maintained by the board of directors of Concordia Lutheran Ministries, it has been decided to present the Form 990 of this organization to the board of directors of Concordia Lutheran Ministries for review prior to submission on this form. Additionally, any independent board member of this organization was offered an opportunity to review the Form 990 prior to submission as well. Form 990, Part VI, Section B, Line 12c The corporate compliance officer attends at lease 1 (one) board meeting a year. All officers, directors or trustees, and key employees are educated on compliance policies and procedures with the corporate compliance officer. Updates on corporate compliance are addressed in scheduled meetings during the year with all staff (including management). Specific corporate compliance goals and objectives are reviewed and evaluated on an ongoing basis during the year with the corporate compliance officer. Additionally, board members 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. Form 990, Part VI, Section B, Line 15 The organization reviews national and state salary surveys for various non-profit organizations. Compensation is then appropriately determined based upon experience and comparing to the benchmarks. Form 990, Part VI, Section C, Line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available upon request. Concordia Lutheran Ministries Foundation 134 Marwood Road Cabot PA 16023 205138266 Raise and receive funds for the furtherance of the mission and purposes of affiliated 501(c)(3) orgs PA 501(c)(3) 12 Type II Concordia Lutheran Ministries 0 Concordia Lutheran Ministries 134 Marwood Road Cabot PA 16023 205138278 Provides access to corp resources and expert support to carry out the purpose of the affiliates PA 501(c)(3) 12 Type II N/A 0 Concordia Visiting Nurses 615 North Pike Road Cabot PA 16023 421704067 To provide home healthcare services PA 501(c)(3) 10 Concordia Care Network 0 Concordia Lutheran Health & Human Care 134 Marwood Road Cabot PA 16023 250969458 Provide skilled nursing, personal care, independent living, and rehabilitative services PA 501(c)(3) 10 Concordia Care Network 0 Concordia of Ohio 970 Sumner Parkway Copley OH 44321 611682165 Provide skilled nursing, personal care, independent living, and rehabilitative services OH 501c(3) 10 Concordia Care Network 0 Rebecca Residence dba Concorda at Rebecca Residence 3746 Cedar Ridge Road Allison Park PA 15101 250974311 Provide skilled nursing, personal care, independent living, and rehabilitative services PA 501c(3) 10 Concordia Lutheran Health & Human Care 0 Good Samaritan Hospice of Pittsburgh 116 Browns Hill Road Suite 100 Valencia PA 16059 251818793 Provide inpatient and community hospice patient care PA 501c(3) 10 Concordia Care Network 0 Concordia Tele-Caregivers 613 North Pike Road Cabot PA 16023 251881783 Provide private duty non-medical services PA 501c(3) 10 Concordia Care Network 0 Concordia Visiting Nurses of Ohio 613 North Pike Road Cabot PA 16023 463845269 Home Health Services OH 501(c)(3) 10 Concordia Care Network 0 Concordia of Monoeville 4363 Northern Pike Monroeville PA 15146 251475192 To provide skilled nursing, personal care, independent living and rehabilitation services PA 501(c)(3) 10 Concordia Lutheran Ministries of Pittsburgh 0 Cedars Home Health Care Services 4363 Northern Pike Monroeville PA 15146 251875508 Home Health Services PA 501(c)(3) 10 Concordia Tele-Caregivers 0 Concordia Care Network Concordia Community Support Services 613 North Pike Road Cabot PA 16023 473508524 Provide oversight, management, and strategic planning PA 501(c)(3) 12 Type II Concordia Lutheran Ministries 0 Concordia Physician Practice 134 Marwood Road Cabot PA 16023 473951584 To provide primary physician services PA 501(c)(3) 10 Concordia Care Network 0 Concordia Hospice of Washington 613 North Pike Suite B Cabot PA 16023 812448411 Provide inpatient and community hospice patient care PA 501(c)(3) 10 Concordia Care Network 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) 10 Concordia Care Network 0 Concordia Medical Equipment 615 North Pike Road Cabot PA 16023 204386767 Rental/sales of medical equipment and supplies PA 501(c)(3) 10 Concordia Care Network 0 Harmony Protection Group 134 Marwood Road Cabot PA 16023 852377219 Provide insurance coverage to affiliated 501(c)(3) orgs PA 501 (c) (3) 12 Type II Concordia Lutheran Ministries 0 Visiting Nurse Association of Indiana County 850 Hospital Road Suite 3000 Indiana PA 15701 237042932 Provide home health and community hospice services PA 501(c)(3) 10 Concordia Care Network 0 Concordia Ministries of New York Inc 134 Marwood Road Cabot PA 16023 863586342 Youth recreation services PA 501(c)(3) PF Concordia Care Network 0 Bethlan Home of the Hungarian Reformed Federation of America dba Concordia at Bethlen 66 Carey School Rd Ligonier PA 15658 250981135 Provide skilled nursing, personal care, independent living, rehab, home health, & hospice services PA 501(c)(3) 10 Concordia Care Network 0 Providence Pharmacy Services 615 North Pike Road Cabot PA 16023 223885810 Provides institutional pharmacy services and consulting as the limited partnership PA Concordia Providence LLC Related 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 The organization was granted an extension to the date May 15, 2024.