2024-05-08T10:58:31-07:00 2023-06-30 990 2022-07-01 204386767 CONCORDIA MEDICAL EQUIPMENT CONC 7243521100 615 North Pike Road Cabot PA 16023 Tammy Young CFO 7243526200 2024-05-08 Tammy Young 999009999 1 1 11 0 AAL2 2022 2023-04-26 12:10:37Z Keith Frndak 134 Marwood Rd Cabot PA 16023 2995279 0 X www.concordiamedicalequipment.com X 2006 PA To serve our aging community with a continuum of high-quality caregiving options, provided in a Christian environment, and to serve those with limited funds to the best of our ability. 11 0 18 12 0 0 15853 132 2628701 2790463 -3058 11652 150096 175212 2791592 2977459 208665 1005200 0 0 826487 733281 0 0 0 1437873 1636011 2473025 3374492 318567 -397033 1831641 1404164 274527 244083 1557114 1160081 Concordia Medical Equipment's mission is to serve our aging community with a continuum of high-quality caregiving options, provided in a Christian environment, and to serve those with limited funds to the best of our ability. We do this through delivery of quality home medical equipment and services, in good faith, on behalf of those who entrust themselves to our care and by ministering to the unique needs of each individual with respect, dignity, and compassion. The vision of the organization sets us apart from many for-profit durable medical equipment companies and that is to serve the Triune God by providing for the needs of His people. In accordance with the Organization's mission and vision, we provide benevolent care to those individuals who are unable to pay for the full cost of their care. For the fiscal year ending 06/30/2023, a total of $243 in services was rendered as benevolent care. 0 0 2714607 1005200 2977327 Concordia Medical Equipment (CME) is a durable medical equipment supplier with a focus to sell and/or rent medical equipment and supplies to benefit patients under the care of Concordia Lutheran Ministries and subsidiaries, as well as patients in the community. Concordia Medical Equipment operates for the benefit of, to perform the functions of, and to carry out the purpose of Concordia Lutheran Ministries, a related faith-based 501(c)(3) organization. There are currently 11 campuses in Pennsylvania in which patients and/or residents are supported with a goal of aging-in-place throughout the continuing care retirement community (CCRC) campuses of Concordia. An additional continuing care community was added near the end of the fiscal year in Apr 2023 now called Concordia at Bethlen. Concordia Medical Equipment's purposes and activities focus on supporting individuals in the Concordia service area, in its effort to provide care to the approximately 50,000 patients that Concordia serves annually in Pennsylvania. This includes benevolent care to persons unable to pay. For fiscal year ending 06/30/2023, a total of $243 in services was rendered as benevolent care. For the fiscal year ending June 30, 2023 represented on this return, over $2.2 million in sales and rental revenue was from related organizations, which is 79% of the total sales and rental revenue. Of the $2.2 million revenue from related organizations, 60% of revenues are derived from hospice-related services provided to patients of three 501(c)(3) non-profit hospice agencies in Pennsylvania: Good Samaritan Hospice of Pittsburgh, Concordia Hospice of Washington, and Visiting Nurse Association of Indiana County, dba VNA Family Hospice. Concordia Medical Equipment also works with the home health agencies when patients are on palliative care due to a diagnosis of a life-threatening illness. The goal is to facilitate a strong program that fosters compassionate transitions from nursing to hospice services by fulfilling equipment needs. It is important to allow patients with an end-of-life diagnosis to be able to remain in their homes as long as possible. Concordia Medical Equipment provides a wide selection of durable medical equipment and supplies to the patients both affiliated with Concordia Lutheran Ministries and residing in the surrounding communities. CME offers durable medical equipment for both rental and purchase including products related to beds and pressure relieving mattresses, mobility, bath safety, aids to daily living and respiratory care. The customer care team assists in facilitating the order process and works closely with physicians, insurers and other members of the healthcare team to assure each patient receives the equipment needed to keep them safe in their homes. Concordia Medical Equipment meets all current Medicare participation requirements and as such is accredited by the Accreditation Commission for Health Care (ACHC), a non-profit accreditation organization for Home Health, Hospice, and DME. CME has been awarded and accepted contracts for multiple medical equipment categories in Medicare's Competitive Bidding program. In October 2020, CMS announced that it was removing the majority of the product categories from the current Round 2021 bidding program. With this change taking place, CME continued to service Medicare Part B beneficiaries in need of products and services throughout our service area. The agency continued to provide education in the community by discussing appropriate home medical equipment topics related to hospital discharge procedures, short-term rehabilitation, patient safety and oxygen safety within the home. Total donations for the fiscal year were $1,005,200. Donations made during the year include a donation of $900,000 to Concordia Lutheran Ministries Parent. $100,000 to the Concordia Lutheran Ministries Foundation Good Samaritan Endowment Fund to be used to provide care to Concordia patients with limited or depleted funds. In May 2023, CME purchased 80 new hospital bed mattresses from Proactive Medical Products at a total cost of $5,200. The mattresses were given as a donation to DTCare. DTCare is the 501c3 arm of their parent corporation DTGruelle. DTGruelle Co. was established in 1982 and provides international and domestic logistical services to importers, exporters, and domestic shippers around the world. DTCare's parent organization was utilized to tackle the logistical challenges associated with getting the mattresses to Ukraine for use in Ukrainian long term care facilities as an effort to support the people affected by war. A donation of supplies was also collected in the CME warehouse without a monetary cost to the agency. Eight pallets of miscellaneous durable medical equipment and wheelchair parts were donated to DT Care in Feb 2023 for their ongoing relief mission in Panama. These items carry an approximate value $3,700 if they had been purchased new. Total sponsorships for the fiscal year were $283. Concordia Medical Equipment sponsored the Concordia Lutheran Ministries Foundation Power of the Purse Fundraiser benefiting Good Samaritan Hospice Youth Bereavement Care Program in the amount of $250 in Sept 2022. Concordia Medical Equipment also shared in the sponsorships of several events: Redeemer Lutheran School Golf Outing in Aug 2022, Greensburg Central Catholic Volleyball Boosters in Aug 2022, Park Police Association of Westmoreland County Gun and Purse Bash in March 2023, Healing Hunger Beaver County Purse and Cash Bash at the House of Prayer Lutheran Church, Aliquippa PA in March 2023 and the Christ Lutheran Church Pittsburgh Golf Outing in April 2023. Employees of CME were given the opportunity to participate in several mission events organized by the sister company Concordia Community Support Services. These are part of an ongoing Mission Committee that was formed to organize opportunities for employees to serve the community. A team member of CME sat on the Mission Committee for half of the fiscal year. The Mission Events during the fiscal year were: Greater Pittsburgh Community Food Bank Drive-Up Food Distribution at Knoch School District in July and Aug 2023, Remote Area Medical Clinic in Butler County in Nov 2023, Lighthouse Foundation Food Pantry Collection Drive during Nov 2023 and the Center for Community Resources Bundle-Up Butler winter coat collection drive during Nov and Dec 2023.These donations, sponsorships and mission events are some of the many ways we serve God by providing for the needs of His people. 0 0 0 2714607 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 9 0 1 18 1 0 0 0 0 0 0 0 0 X 11 0 0 1 1 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 X X Tammy S Young 7243526200 613 North Pike Road Suite B Cabot PA 160232215 X Keith Frndak - see Schedule O Board Chairman/President 5 45 X X 0 820321 33159 Martin Trettel - see Schedule O Board Member 1 44 X 0 329107 26985 Tammy Young - see Schedule O Board Member/ Secretary/Treasurer 1 44 X X 0 212480 13430 Natalie McKay - see Schedule O Board Member as of December 2022 1 44 X 0 147299 9584 William S Zeckzer - see Schedule O Board Member 1 44 X 0 118049 24475 Brad Milliron CEO 45 0 X 117262 0 18351 Kimberly Kepple - see Schedule O Board Member 1 44 X 0 118885 15948 Anne Denny - see Schedule O Board Member 1 44 X 0 89448 16234 Becky Bloom - see Schedule O Board Member 1 44 X 0 97182 6920 Eric Peat Board Member as of January 2023 1 44 X 0 88384 11657 Kristin Laboda - see Schedule O Board Member 1 44 X 0 85898 6139 Kristen Michel Board Member as of January 2023 1 44 X 0 81367 5591 Beth Bollman - see Schedule O Board Member 1 44 X 0 52400 9937 117262 2240820 198410 1 0 1 0 Pieri Inc McKnight Medical Equipment 11 McKean Avenue Charleroi PA 15022 Durable Medical Equipment and Supplies 173352 1 0 0 0 132 0 0 0 132 Medical Equipment Rental 900002 1661940 1661940 0 0 Medical Equipment Sales 453000 1128766 1128766 0 0 Benevolent Care 453000 -243 -243 0 0 0 0 0 0 2790463 19972 19972 0 0 0 0 0 0 0 0 0 0 0 0 0 9500 0 17820 0 -8320 -8320 -8320 0 0 0 Miscellaneous Income 453000 175212 175212 0 0 0 0 0 0 175212 2977459 2977327 0 0 1005200 1005200 160520 80258 80262 0 460530 269131 191399 23475 14348 9127 52466 37659 14807 36290 21086 15204 140 140 76942 76942 121667 382 121285 1357 1357 19182 2776 16406 47154 1446 45708 78914 46117 32797 1535 1415 120 364 57 307 44239 25853 18386 20821 12168 8653 Cost of Goods Sold 1128352 1128352 0 0 Equipment Rental 15350 15350 0 0 Auto Expense 10158 10158 0 0 Service Charge/Bank Fee 7102 0 7102 0 62734 42851 19883 3374492 2714607 659885 0 366172 191507 97281 121622 51473 52873 29151 28843 1141084 756869 399697 384215 887867 625104 1831641 1404164 258901 153359 15626 90724 274527 244083 X 1557114 1160081 0 0 1557114 1160081 1831641 1404164 -397033 0 0 0 0 0 X 0 1 X 1 1 1 X 0 30126 1176 15853 132 47287 1557399 2533436 2985599 2628701 2790463 12495598 1557399 2563562 2986775 2644554 2790595 12542885 12542885 0 2119 1297 3157 19972 26545 0 2119 1297 3157 19972 26545 77001 134277 293742 150096 175212 830328 1634400 2699958 3281814 2797807 2985779 13399758 X Schedule A, Part III, Line 1 Column (b) Fiscal Year Beginning in 2019 includes a Government Grant of $30,038 which was a Stimulus Payment from the CARES Act Provider Relief Fund. Column (c) Fiscal Year Beginning in 2020 includes a Government Grant of $1,176 which was a Stimulus Payment from the CARES Act Provider Relief Fund. Column (d) Fiscal Year Beginning 2021 includes $10,802 which was a Stimulus Payment from the CARES Act Provider Relief Fund as well as a $5,000 donation to purchase supplies for Ukraine Mission Event. Column (e) Fiscal Year Beginning in 2022 includes $132 a Concordia Lutheran Ministries Foundation staff appreciation donation to offset Christmas Expenses. Schedule A, Part III, Line 2 Column (a) Fiscal Year Beginning in 2018 is for a short year beginning October 26, 2018 through June 30, 2019. The IRS granted 501(c)(3) tax exempt status to the agency on October 26, 2018. Column (b) Fiscal Year Beginning in 2019 is the first full year reported on Form 990. Schedule A, Part III, Line 12 The Other Income received in the Fiscal Years Beginning in 2018, 2019, 2020 and 2022 were Rebates. The Other Income received in the Fiscal Year Beginning in 2021 was Rebates and the Realized Loss on Investment held by Affiliate 0 0 0 0 52741 10383 42358 0 0 0 0 0 309192 136156 173036 0 779151 610330 168821 384215 Due from Affilitates 554166 Right of Use Asset 70938 625104 0 Right of Use Asset 70939 Due to Affilitates 19785 90724 X 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 (Code) and has been recognized as tax exempt under Section 501(a) of the IRC. Accordingly, no provision for income taxes has been provided. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Organization and recognize a tax liability or asset if the Organization has taken an uncertain position that more likely than not would be sustained upon examination by the Internal Revenue Services (IRS). The Organization has concluded that as of June 30, 2023 and 2022, there are no uncertain positions taken or expected to be taken that would require recognition of a liability, asset, or disclosure in the financial statements. Generally, tax returns for years ended June 30, 2020, and thereafter remain subject to examination by federal and state tax authorities 1 Concordia Lutheran Ministries 134 Marwood Road Cabot PA 16023 205138278 501(c)(3) 900000 General Support donation to be used to further the mission of Concordia and carry out the purpose of the affiliated 501(c)(3) organizations by supporting other non-profits. Concordia Lutheran Ministries Foundation 134 Marwood Road Cabot PA 16023 205138266 501(c)(3) 100000 Good Samaritan Endowment Fund donation to be used to further the mission of Concordia by helping supplement the organization and allow for more benevolent care for residents with financial needs due to the exhaustion of funds. DTCare 301 Moon Clinton Road Moon Township PA 15108 833344803 501(c)(3) 5200 Cost Medical Supplies Donation of hospital mattresses purchased from Proactive Medical Products to DTCare for distribution in Ukraine. 3 0 Schedule I, Part I, Line 2 The organization does not provide grants. The values stated are donations and the organization does not require substantiation of the use of such funds. X X 0 1 0 0 0 0 0 0 0 Keith Frndak - see Schedule O Board Chairman/President 0 637671 0 182650 0 0 0 19825 0 13334 0 853480 0 0 Martin Trettel - see Schedule O Board Member 0 261960 0 42675 0 24472 0 19208 0 7777 0 356092 0 0 Tammy Young - see Schedule O Board Secretary/Treasurer 0 181998 0 17775 0 12707 0 13128 0 302 0 225910 0 0 Natalie McKay - see Schedule O Board Member as of December 2022 0 127090 0 4055 0 16154 0 9575 0 9 0 156883 0 0 Schedule J, Part I All board members of Concordia Medical Equipment 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. Schedule J, Part I, Line 3 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. The CEO was reviewed during the fiscal year associated with this return. Schedule J, Part I, Line 4 Concordia Medical Equipment 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 five years. Once disbursed, contributions will appear in Box 5 of the participant's W-2. In the calendar year 2022 the following participants were enrolled in the plan: Keith Frndak, Martin Trettel, Tammy Young, William S Zeckzer, Becky Bloom and Natalie McKay. Form 990, Part VI, Section A, Line 3 Concordia Medical Equipment (CME) entered into a management services agreement with Concordia Community Support Services (CCSS) on 7/1/15. CCSS will perform management and policy functions and is committed to developing strong leadership so that CME can focus on selling and renting medical equipment and supplies to benefit the patients under the care of Concordia Lutheran Ministries. The management services are being provided so that CME can provide education and support to an aging population. CCSS will be responsible for appointment of the administrator for the agency and supervise all aspects of the operations of the durable medical equipment supplier. Form 990, Part VI, Section A, Line 4 The governing documents were amended to address that the 100% member in Concordia Medical Equipment (20-4386767) transitioned from Concordia Lutheran Ministries (20-5138278) to Concordia Care Network (47-3508524). Concordia Care Network is the management company for Concordia Lutheran Ministries; therefore, this was a membership substitution. Form 990, Part VI, Section A, Line 6 Concordia Lutheran Ministries is the sole member of Concordia Medical Equipment. As of 9/1/2022 due to restructuring Concordia Care Network dba Concordia Community Support Services is now the sole member of Concordia Medical Equipment Form 990, Part VI, Section A, Line 7a Concordia Lutheran Ministries, as the sole member, assigns/appoints the Concordia Medical Equipment board of directors. As of 9/01/2022 due to restructuring Concordia Care Network dba Concordia Community Support Services will now appoint board of directors. Form 990, Part VI, Section A, Line 7b Concordia Lutheran Ministries, as the sole member, has reserve powers over certain decisions, most especially board appointment, and buying and selling either new or existing reporting units of the operating segments within Concordia Medical Equipment. As of 9/1/2022 Concordia Care Network dba Concordia Community Support Servies is now the sole member of Concordia Medical Equipment. Form 990, Part VI, Section B, Line 11b The Form 990 is prepared and reviewed by the accounting department for Concordia Care Network dba Concordia Community Support Services. The document is then reviewed by the CFO. The Concordia Lutheran Ministries (EIN 20-5138278) 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 of 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 least 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. The CEO was reviewed during the fiscal year associated with this return. 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 Medical Equipment) which is mailed to all of its constituents and is available to the public upon request. The Concordia Medical Equipment 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 Medical Equipment 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. Employment compensation for board members is as follows: Keith Frndak, Chief Executive Officer, Concordia Lutheran Ministries and affiliates; Martin Trettel, Chief Executive Officer, Concordia Visiting Nurses; Tammy Young, Chief Financial Officer, Concordia Care Network and community-based affiliates; William S Zeckzer, Dietary General Manager, Concordia Care Network and facility-based affiliates; Kimberly Kepple, Chief Nursing Officer, Concordia Visiting Nurses; Natalie McKay, Director of Human Resources, Concordia Care Network and facility based affiliates; Anne Denny, Personal Care Administrator, Concordia Lutheran Health and Human Care; Becky Bloom, Accounting Manager, Concordia Care Network and community-based affiliates; Kristin Laboda, Business Office/Operations Manager, Concordia Care Network and community-based affiliates; Beth Bollman, Office Manager, Concordia Physician Practice; Kristen Michel, Administrator, Rebecca Residence; and Eric Peat, Personal Care Administrator, Concordia Lutheran Ministries of Pittsburgh. Concordia Lutheran Health and 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 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 Rebecca Residence dba Concordia at Rebecca Residence 3746 Cedar Ridge Road Allison Park PA 15101 250974311 Provide skilled nursing, personal care, independent living, and rehabilitative services PA 501(c)(3) 10 Concordia Lutheran Health and Human Care 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 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 III N/A 0 Concordia of Monroeville 4363 Northern Pike Monroeville PA 15146 251475192 To provide skilled nursing, personal care, independent living and rehabilitation services PA 501(c)(3) 10 Concordia Lutheran Ministries of Pittsburgh 0 Good Samaritan Hospice of Pittsburgh 116 Browns Hill Road Suite 100 Valencia PA 16059 251818793 Provide inpatient and community hospice patient care PA 501(c)(3) 10 Concordia Care Network 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 dba Concordia Community Support Services 613 North Pike Road Suite B Cabot PA 16023 473508524 Provide oversight, management and strategic planning PA 501(c)(3) 12 Type II Concordia Lutheran Ministries 0 Concordia Lutheran Ministries of Pittsburgh 1300 Bower Hill Road Pittsburgh PA 15243 270209886 Provide skilled nursing, personal care, independent living, and rehabilitative services PA 501(c)(3) 10 Concordia Care Network 0 Concordia Visiting Nurses 613 North Pike Road Cabot PA 16023 421704067 Provide home health care services PA 501(c)(3) 10 Concordia Care Network 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 Tele-CareGivers 613 North Pike Road Suite A Cabot PA 16023 251881783 Provide private duty non-medical services PA 501(c)(3) 10 Concordia Care Network 0 Concordia Hospice of Washington 613 North Pike Road Suite B Cabot PA 16023 812448411 Provide inpatient and community hospice patient care 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 501(c)(3) 10 Concordia Care Network 0 Concordia of Florida Inc 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 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 Bethlen Home of the Hungarian Reformed Federation of America dba Concordia at Bethlen 60 Carey School Road Ligonier PA 156588726 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 Provide 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 1 1 0 1 0 1 1 1 0 0 Additional time was needed to gather information necessary to complete an accurate return. Extension was submitted electronically and approved by the IRS on 10/19/2023.