2024-04-29T13:48:55-07:00 2023-06-30 990 2022-07-01 250974311 REBECCA RESIDENCE REBE 7244440600 3746 Cedar Ridge Road Allison Park PA 15101 Michael Falbo CFO 7243521571 2024-04-29 Michael Falbo 999009999 1 1 11 1 AAL2 X 2022 2023-04-26 12:10:37Z Concordia at Rebecca Residence Keith Frndak-CEO 134 Marwood Road Cabot PA 16023 19401890 0 X www.concordialm.org X 1871 PA The Mission at Rebecca Residence is to provide high quality individual care for our aging community in need of independent living, personal care, skilled nursing, and rehabilitation therapy, in a Christian environment, and to serve those with limited funds to the best of our ability. 11 5 255 25 0 0 811764 717537 15442455 15782103 2857785 1201651 -2278955 828487 16833049 18529778 2650000 1750000 0 0 7250031 7689269 0 0 5050 5962732 6535058 15862763 15974327 970286 2555451 57337621 59735074 32783891 31999925 24553730 27735149 The Mission at Rebecca Residence is to provide high quality individual care for our aging community in need of independent living, personal care, skilled nursing, and rehabilitation therapy, in a Christian environment, and to serve those with limited funds to the best of our ability. 0 0 7784812 0 8973427 Rebecca Residence is one of the premier continuing care retirement communities for seniors in Western Pennsylvania. The skilled nursing component of Rebecca Residence, as of the time of this filing, has a rating of four stars as reported by the Centers of Medicare & Medicaid Services. Rebecca Residence is licensed for 60 skilled nursing beds, all of which are located in either private or almost-private rooms. During the fiscal year ended June 30, 2023, 925 residents were served by the facility. 177 residents received rehabilitation services that enabled them to be transferred from skilled nursing to personal care. 537 residents were able to be discharged back to their home in the community. During fiscal year 2023, the facility averaged 51.4 residents per day in skilled nursing totaling 18,764 days of care provided. Residents are cared for by RN's, LPN's, and CNA's while under skilled care. Care plans are developed by inter-disciplinary teams in skilled nursing that outline the care that is to be provided to the residents. Residents also receive assistance with daily activities, three chef-inspired meals every day, regular housekeeping and laundry services. The facility employs its own therapy staff that provides services to residents, enabling them to get back to their highest possible level of functionality. Therapy services provided include physical, occupational and speech therapy. A robust activities program is provided to create a stimulating environment. Examples of activities programs provided to the residents include, but are not limited to, musical entertainment, daily exercise classes, current events updates, Bible studies, church services, holiday parties, summer picnics, and day trips outside of the facility. In addition to the program services provided to residents of the facility. 3657501 0 4454243 Rebecca Residence is licensed for 65 personal care beds. During the 2023 fiscal year, the facility averaged 58.4 residents per day in personal care translating to a total of 21,297 days of care provided. Residents of personal care are cared for by licensed practical nurses (LPNs) and nursing assistants. In addition to LPNs and nursing assistants. Care plans are developed by inter-disciplinary teams in personal care that outline the care that is to be provided to the residents. It is the goal of the facility to serve residents in the least restrictive environment - personal care as opposed to skilled nursing and discharged home as opposed to serving residents in the facility. Residents receive assistance with daily activities, three chef-inspired meals every day, regular housekeeping and laundry services. The facility employs its own therapy staff that provides services to residents, enabling them to get back to their highest possible level of functionality. A robust activities program is provided to create a stimulating environment. Examples of activities programs provided to the residents include, but are not limited to, musical entertainment, daily exercise classes, current events updates, Bible studies, church services, holiday parties, summer picnics, and day trips outside of the facility. Benevolent care is also a core tenant of the mission of Rebecca Residence. With the focus on charity care being so important, the facility provided 1,788 subsidized days of care during the year to residents who were unable to pay for the full cost of their care due to lack of resources. This averages 4.9 residents per day and totaled $168,149 worth of subsidies. This is funded partly by donations from the Rebecca Residence Foundation. 2318038 0 5728069 Rebecca Residence opened one the of premier independent living facilities in western Pennsylvania in 2017. The facility, known as Highpointe at Rebecca Residence, has 109 apartments and consists of a mixture of one- and two-bedroom apartments. There are numerous lounges and shared areas for a variety of activities. The facility has a bistro for continental breakfast and lunch, a Chapel that serves 75 people with our own Pastoral staff, a fully equipped fitness center with Silver Sneakers instructor, a woodshop, a game room with billiards, ping-pong, and darts, a library, along with numerous lounges and shared areas for a variety of activities. The reasonable entrance fees and monthly fees has allowed Highpointe to maintain a very strong occupancy rate. As of the time of this filing, occupancy is at 98% and the wait list is growing by the day. This reflects the fine reputation that Rebecca Residence has established in the senior living community. Our beautiful facility, located in Allison Park, PA is only a short drive from the shopping, restaurants, and cultural opportunities of downtown Pittsburgh. Trips to these locations are scheduled monthly so residents don't have to worry about driving and parking themselves. 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. 0 0 0 In addition to the program services provided to residents of the facility, Rebecca Residence also provides general community benefits. Examples include, but are not limited to, hosting a Seniors for Safe Driving educational course, providing space in the facility for use by outside church and community groups for their functions, and donating various gift baskets for fundraisers for non-related charitable organizations. Rebecca Residence sponsored little league teams in the Pine Richland Baseball/Softball Association, Deer Lakes Youth Baseball Association, Deer Lakes Hockey Club, Hampton Baseball Boosters, Pine Richland Baseball and Softball Association. Donations were made to St. Margaret's Foundation, Redeemer Lutheran School, Greensburg Central Catholic, Hampton Alliance for Educational Excellence, Park Police Association of Westmoreland County, Healing Hunger Beaver County, Christ Lutheran Church, Avalon Fire Department, Epilepsy Foundation, St. Luke Lutheran School, Alzheimer's Foundation of America, ALS Association, St. Jude Children's Research Hospital, Animal Friends, Harvest Baptist Academy, First Evangelical Lutheran Church, and Springdale American Legion. The facility also made donations to the West Deer Volunteer Fire Department and West Deer EMS to help with ever increasing annual costs. Along with the donations, Rebecca Residence is a clinical site for multiple university, college, career institutes, and hospital nursing programs. These include Chatham University, Slippery Rock University, Community College of Allegheny County, Butler County Community College, University of Pittsburgh, Gannon University, Carlow University, Duquesne University, Seton Hill University, and Clarion University. For Fiscal Year ending 6/30/23, Rebecca Residence donated $1,750,000 to 501(c)(3) Concordia Lutheran Ministries Foundation (EIN 20-5138266). 0 0 0 13760351 1 0 0 0 0 0 0 1 0 0 1 0 0 1 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 0 0 0 0 0 0 0 1 0 0 0 1 48 0 1 255 1 0 0 0 0 0 0 0 0 X 11 5 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 PA X X Adam Toncini 7244440600 3746 Cedar Ridge Road Allison Park PA 15101 X Keith Frndak Chair/President 5 45 X X 0 820321 33159 Brian Hortert Board Member 3 42 X 0 460709 34296 Michael Falbo Secretary/Treasurer 1 44 X X 0 258521 27736 Phil Ricci Executive Director of Rebecca Residence 42 2 X 147710 0 9268 Rachelle Arnold Board Member 1 44 X 0 132064 11878 Patricia Seneca RN 45 0 X 138276 0 2690 Karen Beilstein Board Member 1 44 X 0 115166 17415 Connor Hagey Board Member 1 44 X 0 97113 17964 Missy Unkovic Board Member 1 1 X 0 0 0 Susan Creighton Board Member 1 1 X 0 0 0 Donna Heintz Board Member 1 0 X 0 0 0 Gail Holzer Board Member 1 2 X 0 0 0 Beatrice Lynch Board Member 1 0 X 0 0 0 285986 1883894 154406 2 0 1 0 0 0 0 0 3290 52257 661990 0 717537 Resident Care Revenue 623000 15950252 15950252 0 0 Benevolent Care 623000 -168149 -168149 0 0 0 0 0 0 15782103 1233689 1233689 0 0 0 0 0 0 0 0 0 0 0 0 840074 0 872112 0 -32038 0 -32038 -32038 0 0 0 Net Change in Third Party Assets 623000 514284 514284 0 0 314203 314203 0 0 828487 18529778 17812241 0 0 1750000 1750000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6451164 5636636 814528 0 286741 233679 53062 0 446681 406980 39701 0 504683 436397 68286 0 2385 0 2385 0 344 0 344 0 16186 0 16186 0 0 0 0 0 0 0 25192 0 25192 0 995312 0 995312 0 19841 0 14791 5050 44813 4703 40110 0 21342 4832 16510 0 0 0 0 0 762939 762939 0 0 9490 0 9490 0 0 0 0 0 10093 3567 6526 0 653460 653460 0 0 0 0 0 0 1398935 1398935 0 0 122190 122190 0 0 Food Service Costs 640502 640502 0 0 EMR, Pharmacy, & Medical Supplies 1076563 1070438 6125 0 Maintenance Costs 153172 153172 0 0 582299 481921 100378 0 15974327 13760351 2208926 5050 624384 1282323 0 0 0 0 1490953 1109988 0 0 0 0 0 0 0 0 266308 714478 50513550 21568869 29975336 28944681 12097025 14102202 0 0 0 0 0 0 12883615 13581402 57337621 59735074 566846 606226 0 0 4378540 4808018 22924687 21684237 0 0 0 0 0 0 0 0 4913818 4901444 32783891 31999925 X 13434134 16112087 11119596 11623062 24553730 27735149 57337621 59735074 2555451 625968 0 0 0 0 X 0 1 X 1 1 1 X 277602 864386 878212 811764 717538 3549502 14457206 15192590 15634446 15604395 15950252 76838889 14734808 16056976 16512658 16416159 16667790 80388391 80388391 284862 577413 638224 364496 1233689 3098684 0 0 0 0 0 0 284862 577413 638224 364496 1233689 3098684 0 0 0 0 0 0 38633 28510 3651774 2278954 828486 6826357 15058303 16662899 20802656 19059609 18729965 90313432 0.89010 0.88742 0.03431 0.02480 X Schedule A, Part III, Line 12 Miscellaneous other income Net change in Third Part Assets 0 0 0 430600 0 0 1365549 1365549 0 43269245 18073821 25195424 0 0 0 0 0 5878756 3495048 2383708 0 0 0 0 28944681 Assets whose use is limited 140915 Statutory Minimum Liquid Reserves 1498970 Collections 430600 Interest in assets held in Rebecca Residence Foundation 11510917 13581402 0 Resident escrow deposits 14000 Refundable entrance fees 4554688 Resident Fund liability 28665 Due to affiliates 304091 4901444 X Schedule D, Part III, Line 1 The Organization's collection is comprised of artifacts of historical significance, works of art and antiques. The collections were acquired through purchases and contributions since the Organization's inception and are recognized as assets on the balance sheet. Schedule D, Part III, Line 4 The Organization's collection is comprised of artifacts of historical significance, works of art and antiques. The collections were acquired through purchases and contributions since the Organization's inception and are recognized as assets on the balance sheet. Items purchased are recorded at cost and contributed items are recorded at their appraised fair market value. Purchases of collection items are recorded as decreases in unrestricted assets in the year in which the items are acquired, or as temporarily or permanently restricted net assets if the assets used to purchase the items are restricted by donors. Proceeds from deaccessions or insurance recoveries are reflected as increases in the appropriate net asset classes. The collections are classified as non-depreciable property since their value is expected to appreciate. 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. 1 Concordia Lutheran Ministries Foundation 134 Marwood Road Cabot PA 16023 205138266 501(c)(3) 1750000 0 Cash The grants are used to further the charitable mission of Concordia Lutheran Ministries Foundation. 1 0 Schedule I, Part I, Line 2 The organization has certain controls in place to ensure that grants are utilized in the appropriate manner. 0 1 0 0 0 0 0 0 0 Keith Frndak Chairman 0 637671 0 182650 0 0 0 19825 0 13334 0 853480 0 0 Brian Hortert Board Member 0 374401 0 58175 0 28133 0 19825 0 14471 0 495005 0 0 Michael Falbo Secretary/Treasurer 0 244771 0 13750 0 0 0 16550 0 11186 0 286257 0 0 Phil Ricci Executive Director of Rebecca Residence 140035 0 7675 0 0 0 8966 0 302 0 156978 0 0 0 Schedule J, Part I, Line 3 The Executive Director/Administrator salary is reviewed on an annual basis, most recently January 2022. The organization participates in various state and national industry-specific surveys. Results of the surveys are used to measure the salaries of key employees. Schedule J, Part I, Line 4 Rebecca Residence 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, Brian Hortert, Michael Falbo, and Rachelle Arnold. A Allegheny County Hospital Development Authority 251327925 01728A2Y1 2016-02-11 40250000 Building Expansion 0 0 0 A 0 0 40409404 0 0 0 285166 64834 0 16136343 0 23923061 2017 0 1 1 1 A 0 0 0 0 0 0 0 1 0 1 A 1 1 0 0 0 1 Schedule K, Part I-02/11/2016 40,250,000 Allegheny County Hospital Development Authority The proceeds of the sale of the bonds will be loaned to Rebecca Residence for the purpose of providing funds for a project consisting of the payment and reimbursements of costs incurred in connection with (a) the construction, equipping, and furnishing of an independent living retirement community to be owned and operated by Rebecca Residence, (b) the acquisition, renovation, and equipping of a building expected to be used for short-term and long-term rehabilitation and personal care and to be owned and operated by Concordia of Monroeville, (c) the acquisition, renovation, and equipping of a building expected to be used for short-term rehabilitation care and to be owned and operated by Concordia Lutheran Health and Human Care, (d) miscellaneous capital expenditures by members of the Obligated Group, and (e) the issuance of the Bonds, including, but not limited to, costs incurred in connection with obtaining credit enhancement. Schedule K, Part IV, Line 2c-02/11/2016 40,250,000 Allegheny County Hospital Development Authority All proceeds from the bond issue were used in the project. Form 990, Part VI, Section A, Line 6 Concordia Lutheran Health and Human Care is the sole member of Rebecca Residence. Form 990, Part VI, Section A, Line 7a Concordia Lutheran Health and Human Care is the sole member of Rebecca Residence and elects nine of the twelve members for the Board of Directors of Rebecca Residence. Form 990, Part VI, Section A, Line 7b Concordia Lutheran Health and Human Care, being the sole member of Rebecca Residence, holds limited reserve powers over the Board of Directors of Rebecca Residence. 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 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 participates in various state and national industry-specific surveys. Results of the surveys are used to measure the salaries of key employees. Form 990, Part VI, Section C, Line 19 Concordia Lutheran Ministries publishes an annual report that summarizes the financial operations of the organization and its affiliates which is mailed to all of its constituents and is available to the public upon request. The Form 990 would be presented to any individual who requests, in writing, a copy of the form. Form 990, Part VII, Section A, Line 1a All board members of Rebecca Residence 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. 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 Lutheran Health and Human Care 134 Marwood Road Cabot PA 16023 250969458 To provide skilled nursing, personal care, independent living, and rehabilitation services. PA 501(c)(3) 10 Concordia Care Network 47-3508524 0 Rebecca Residence Foundation 3746 Cedar Ridge Road Allison Park PA 15101 412127319 Manange investment assets of Rebecca Residence PA 501(c)(3) 12 Type III N/A 0 Good Samaritan Hospice of Pittsburgh 3500 Brooktree Road Suite 320 Wexford PA 15090 251318793 In-Home and In-Patient end of life care PA 501(c)(3) 10 Concordia Care Network 47-3508524 0 Concordia Visting Nurses 613 North Pike Road Cabot PA 16023 421704067 To provide home health care services. PA 501(c)(3) 10 Concordia Care Network 47-3508524 0 Concordia Lutheran Ministries of Pittsburgh 1300 Bower Hill Road Pittsburgh PA 15243 270209886 To provide skilled nursing, personal care, independent living, and rehabilitation services. PA 501(c)(3) 10 Concordia Care Network 47-3508524 0 Concordia of Ohio 134 Marwood Road Cabot PA 16023 611682165 To provide healthcare and retirement services in Ohio. OH 501(c)(3) 10 Concordia Care Network 47-3508524 0 Concordia Tele-Caregivers 613 North Pike Road Suite A Cabot PA 16023 251881783 To provide free monitoring services to homebound clients to ensure that they are up and well PA 501(c)(3) 10 Concordia Care Network 47-3508524 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 organizations. PA 501(c)(3) 12 Type II Concordia Lutheran Ministries 20-5138278 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 47-3508524 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 27-0209886 0 Cedars Home Health Care Services 4363 Northern Pike Monroeville PA 15146 251875508 Home Health Services PA 501(c)(3) 10 Concordia Tele-Caregivers 25-1881783 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 20-5138278 0 Concordia Physician Practice 134 Marwood Road Cabot PA 16023 473951584 To provide primary physician services. PA 501(c)(3) 10 Concordia Care Network 47-3508524 0 Concordia Hospice of Washington 613 N Pike Road Suite B Cabot PA 16023 812448411 in-home and in-patient end of life care PA 501(c)(3) 10 Concordia Care Network 47-3508524 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 47-3508524 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 47-3508524 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 20-5138278 0 Visiting Nurse Association of Indian 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 47-3508524 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 47-3508524 0 Bethlen Home of the Hungarian Reformed Federation of America dba Concordia at Bethlen 66 Carey School Road Ligonier PA 15658 250981135 Provide skilled nursing, personal care, independent living, rehab, home health, & hospice services PA 501(c)(3) 10 Concordia Care Network 47-3508524 0 Providence Pharmacy Service 615 North Pike Road Cabot PA 16023 223885810 Institutional Pharmacy PA Concordia Providence LLC 20-5138278 Related 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 Filed IRS Form 8868 for the automatic 6 month extension. Additional time was necessary to gather information and complete the Form 990 accurately.