2017-05-12T09:51:59-07:00 2016-06-30 990 2015-07-01 250969458 Concordia Lutheran Health and Human Care CONC 7243521571 134 Marwood Road Cabot PA 160232215 Kim Young CFO 7243521571 2017-05-12 2015 2021-01-29 14:40:06Z Keith Frndak 134 Marwood Road Cabot PA 16023 52104375 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. 12 4 838 292 0 0 1577397 254937 40257607 43617338 798274 651187 3340201 3184814 45973479 47708276 0 0 0 0 23217796 22097417 0 0 69414 23936227 26769253 47154023 48866670 -1180544 -1158394 81939733 80369956 51220143 51692090 30719590 28677866 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 $11 million in FY2016 to the Concordia Lutheran Ministries Foundation (EIN 20-5138266) which supports many missions and ministries. 0 0 21060737 0 18707619 In the year ending June 30, 2016, the skilled nursing and rehab division had average occupancy levels of 97.3 percent and provided 50,375 bed days of service for 142 beds. 47.9 percent of those patient days were provided to Medical Assistance residents. On average we serve 66 residents each day through the Medical Assistance program. Skilled nursing offers a comprehensive range of outstanding, professional healthcare services in a clean, homelike environment. 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 two to three weeks. Harmony Physical Rehabilitation, our new 25 bed short-term rehabilitation facility located in Monroeville, PA had average occupancy levels of 61.3 percent (ending the fiscal year at 81.3 percent) and provided 5,542 bed days of service. This facility promotes a faith-based environment of healing and comfort. Rehabilitation services are conducted in a quiet, peaceful environment to enhance the overall experience. 17338748 0 18162385 With 405 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 360 personal care residents per day providing 131,354 days of service. We are committed to serving those regardless of their ability to pay. In fiscal year 2016 Concordia provided nearly $1,100,000 in benevolent care with over 45 residents per day receiving subsidies. We offer 24 hour nursing support. It is our goal to enable residents to stay in personal care for as long as they can before moving on to skilled nursing by offering six levels of care. In addition, the Adult Day Care program serves 26 clients, with approximately 14 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. 5187909 0 6296607 Senior Residential Facilities programs: Very reasonable entrance fees and monthly fees allowed the organization to operate at 98.3 percent occupancy in its apartments in fiscal year 2016. 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. 431416 0 450727 Concordia's Child Day Care center has been in operation since 1987 and cares for approximately 46 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. 431416 0 450727 44018810 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 0 1 0 0 0 0 0 1 1 0 0 0 1 115 0 838 1 0 0 0 0 0 0 0 0 0 0 X 12 4 1 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 PA X Kim Young 7243521571 134 Marwood Road Cabot PA 160232215 X Peter Fisher Board Member 1 2 X 0 0 0 Kay Frndak-Suder-See Schedule O Board Member 1 44 X 0 127402 9027 Rev Jamison Hardy Board Member 1 3 X 0 0 0 Fred Heintz Jr Board Member 1 1 X 0 0 0 Mike Kaufman-See Schedule O Board Member 1 44 X 0 110143 17900 Charlene Kish-See Schedule O Board Member 1 44 X 0 186420 30151 Christie Scott Board member 1 2 X 0 0 0 Cara Todhunter-See Schedule O Board Member 1 44 X 0 14224 698 Tammy Young-See Schedule O Board Member 1 44 X 0 86555 5696 Keith Frndak CEO/Chairman 38 12 X X 630065 0 70313 Kim Young CFO/Treasurer 37 8 X X 178525 0 36610 Brian Hortert-See Schedule O Board Member/Chief Operating Officer 22 23 X X 99993 101098 44783 Mary Ann Bornemann Board Member 1 2 X 0 0 0 Lisa Brooks-See Schedule O Board Member 7 38 X 9412 59563 4399 Rev Michael Scheer Board Member 1 1 X 0 0 0 Martin Trettel-See Schedule O Board Member 1 44 X 0 173460 30219 Paul Brand Executive Vice President 42 3 X X 244878 0 38646 Cristen Fiffik General Council 44 1 X 127548 0 8291 Nicholas Reiser Corporate Director of Rehabilitation 44 1 X 108922 0 17821 Brian Llewellyn Director of Human Resources 44 1 X 107287 0 14653 Natalie McKay Administrator 41 4 X 105777 0 6876 Karen McCarrier Corporate Compliance Officer 44 1 X 100803 0 20170 1713210 858865 356253 8 0 1 0 Butler Memorial Hospital 1 Hospital Way Butler PA 16001 Medical Services 121531 1 0 0 0 184153 0 70784 0 254937 Skilled Nursing and Rehab 623110 18707619 18707619 0 0 Personal Care 623000 18162385 18162385 0 0 Senior Independent Living 621000 6296607 6296607 0 0 Child Day Care Services 624410 450727 450727 0 0 0 0 0 0 43617338 189536 189536 0 0 0 0 0 0 0 0 0 0 25050 0 21693 0 3357 0 3357 3357 0 0 4836057 0 4374406 0 461651 0 461651 461651 0 0 0 Investments in Affiliates 623000 2355072 2355072 0 0 Space Rental-Affiliated Organizations/Purpose 623000 585803 585803 0 0 Management Fees 623110 206000 206000 0 0 34582 34582 0 0 3181457 47708276 47453339 0 0 1199037 0 1199037 0 17536453 16150891 1385562 0 548749 504596 44153 0 1529162 1457362 71800 0 1284016 1149973 134043 0 32760 32760 0 47870 47870 0 27099 27099 0 3476520 2346173 1130347 0 124622 288 124334 0 169060 45183 123877 0 28323 7286 21037 0 1504056 1502716 1340 0 16689 0 16689 0 49380 22980 26400 0 392516 392516 0 0 3239186 3239186 0 0 211342 211342 0 0 Food Service Costs 1947945 1947308 637 0 EMR, Pharmacy, & Medical Supplies 2622397 2613689 8708 0 Maintenance Costs 242905 241271 1634 0 Donation Expenses 11338307 11338307 0 0 1298276 847743 381119 69414 48866670 44018810 4778446 69414 4084088 3627370 3221850 3694884 1702933 1562964 91656881 48295797 45400958 43361084 7585032 8591513 19944872 19532141 81939733 80369956 5964488 3182710 4288585 4408121 33588140 36636551 7378930 7464708 51220143 51692090 X 30719590 28657809 0 20057 0 0 30719590 28677866 81939733 80369956 X -1158394 -903387 0 0 0 20057 X 0 1 X 1 0 X 238537 444715 367521 1577397 254937 2883107 37646263 38603107 39379840 40257607 43617338 199504155 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 37884800 39047822 39747361 41835004 43872275 202387262 202387262 2097848 2818323 2768368 173653 189536 8047728 3128 3128 2097848 2818323 2768368 176781 189536 8050856 -62179 739961 746159 3337073 3184814 7945828 39920469 42606106 43261888 45348858 47246625 218383946 0.92675 0.91852 0.03687 0.04580 X Schedule A, Part III, Line 12 $2,355,072-Investment in affiliates, $585,803-Space rental to affiliate organizations and related business, $206,000-Management fees form affiliate organizations, $34,582-Miscellaneous income, $3,357-Net rental income. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 2570884 2570884 0 66654203 31148923 35505280 0 0 0 0 0 22431794 17146874 5284920 0 0 0 0 43361084 Investment in Rebecca Residence 15060704 F Investment in Good Samaritan Hospice 3089004 F Investment in Providence Pharmacy 1382433 F 19532141 0 Refundable Entrance Fees 7453008 Refundable Apartment Waiting List Deposits 11700 7464708 X Schedule D, Part X, Line 2 The Organization is a not-for-profit corporation and is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. Accordingly, no provision for income taxes has been provided. The Organization adopted the standard for accounting for uncertainty in income taxes recognized in an organization's financial statements that prescribes a recognition threshold of more-likely-than-not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold has been met. The standard also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, and disclosure. Management has determined that the adoption of the standard did not have a material effect on the consolidated financial statements. The Organization's policy is to recognize interest related to unrecognized tax benefits in interest expense and penalties in operating expenses. There were no interest or penalties recognized on the consolidated statement of operations as a result of the adoption. Generally, tax returns for years ended June 30, 2013, and thereafter remain subject to examination by federal and state tax authorities. X X 0 1 0 0 0 0 0 0 0 Keith Frndak CEO/Chairman 502721 0 75100 0 52244 0 64787 0 5526 0 700378 0 0 0 Paul Brand Executive Vice President 229421 0 100 0 15356 0 38646 0 0 0 283523 0 0 0 Brian Hortert-See Schedule O Board Member 83503 101098 100 0 16391 0 25139 6587 9364 13109 134497 120794 0 0 Kim Young CFO/Treasurer 156793 0 5100 0 16632 0 27450 0 9159 0 215134 0 0 0 Martin Trettel-See Schedule O Board Member 0 153237 0 3100 0 17123 0 22608 0 7611 0 203679 0 0 Charlene Kish-See Schedule O Board Member 0 162869 0 7500 0 16050 0 24811 0 5340 0 216570 0 0 Schedule J, Part I, Line 3 The Executive Committee of Concordia Lutheran Ministries (Parent) (EIN 20-5138278) approves the compensation of the Chief Executive Officer (CEO) annually. Compensation includes base compensation, bonuses, and other fringe benefits such as health insurance. The committee uses data from state and national associations for organizations of similar size to compare compensation. Executive Committee decisions for CEO compensation are communicated to the Chief Financial Officer. Compensation for key employees is determined by the CEO. Data from state and national associations is used for comparison purposes. Schedule J, Part I, Line 4 Concordia Lutheran Health and Human Care (EIN 25-0969458), Concordia Community Support Services (CCSS) (EIN 47-3508524) and Concordia of Ohio (EIN 61-1682165) participate in a non-qualified 457 deferred compensation plan for certain highly compensated employees of the Organizations. The Concordia Lutheran Ministries (EIN 20-5138278) Board of Directors, and CEO approve all participants who are enrolled in the plan. In calendar year 2015 the following participants were enrolled in the plan and contributions, which will fully vest in four years from the contribution date, were made on their behalf in 2015. Keith Frndak, CEO ($47,562), Paul Brand, CFO/Executive VP ($22,729), Brian Hortert, COO ($19,125), Kim Young, Controller/CFO ($16,034), Martin Trettel, CEO of CCSS ($16,172), Charlene Kish, CEO of Concordia of Ohio ($16,384), Karen McCarrier, Corporate Compliance Officer ($7,392), Brian Llewellyn, Director of Human Resources ($7,653). Schedule J, Part II All board members of Concordia Lutheran Health and Human Care serve on a purely volunteer basis. Any compensation to a board member by a related organization reported on Part VIII and Schedule J, is for his/her service as an employee of that organization and not for his/her services as a board member. 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 0 0 0 0 0 0 1 0 1 A 1 1 0 0 0 1 B 1 1 0 0 0 1 Keith Frndak CEO Father of board member Kay Frndak-Suder 0 See Sch O-explanation for Part IV, Line 28c 0 Form 990, Part III, Line 1 Concordia's community benefit continues to support our region's community in a number of ways. Annually, Concordia holds multiple community festivals. At the Cabot Campus, the Summer Festival (attended by over 800 visitors) and the Oktoberfest (attended by over 1,200 visitors) continues to provide fun-filled family days for our community. Each event included free children and family activities, music, and entertainment. Food was provided for a small fee and children under the age of 12 ate for free. The Oktoberfest also included a professional display of fireworks for the viewing pleasure of all in attendance. During the Christmas season, the Cabot Campus held a live Nativity, which included a number of employee volunteers, for the enjoyment of over 400 community members and residents. The Cabot Campus Haven Retirement apartment's 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 local area food banks. Haven Chapel offerings are also donated to local area charities that help those in need. During the year, space in the independent living dining room was used by both the Butler County and AK Strong Chambers of Commerce free of charge to hold the Meet -N- Move Networking lunch. Independent living also hosted several musical events as well as other entertainment acts, which were opened to the public, with a combined total attendance of 3,606. Concordia's LifeLong Learning Institute (a senior college concept) is open to seniors in the community. During this year, there were 24 educational courses offered between the spring and fall sessions. In that, Concordia had 856 registrations and attendances by senior citizen community members and residents of retirement living. Thirteen of the 24 courses were offered complimentarily and the remaining classes had a nominal fee. Classes included, but were not limited to, Tai Chi, Ipad Classes, Art Classes, Creative Writing, Tips for Senior Health, and Cooking Classes. Speaking events are offered in local communities on topics such as exercise, nutrition, planning for long-term care, and how to transition to a retirement community. 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 Concordia's fields offers them additional space for practices and games enhancing the quality of the program for the children. Concordia provides support groups in house for stroke victim and Alzheimer caregivers and travels locally to participate in public health fairs at malls and convention centers. These meetings offer worry-free support for the caregiver both through educational information provided at the meeting and confidence in knowing their loved one is being taken care of while they attend the meetings. There is also a free trial day offered to all those considering regular use of the Adult Day Services at Concordia. Several of the area's non-profits such as Rails to Trails utilize Concordia's meeting rooms to hold their monthly or quarterly board meetings. At the Ridgewood and Orchard Campuses, community festivals were hosted at each of the facilities for family, friends, residents, and community members. Concordia Health and Human Care also sponsors numerous community organizations and schools in the area through sponsorships of community youth athletic teams, area school youth athletics, educational scholarships through school sponsored programs and youth community volunteer projects. Our Harmony location donated 100+ blankets to the Severe Weather Shelter of Operation Safety Net. There are also several event sponsorships for the local hospitals in the area to benefit patient care at those hospitals. Concordia offers several internships to local students in our food service/dietetics, social services, therapy, and activities departments. Form 990, Part IV, Line 28c The Concordia Lutheran Health and Human Care board, which includes the CEO's daughter (Kay Frndak-Suder) does not determine the compensation of Keith Frndak, CEO. The compensation is determined by the Concordia Lutheran Ministries (EIN 20-5138278) board of directors. Therefore, the transaction on Schedule L is zero. For total compensation of the interested person please see Schedule J. Form 990, Part VI, Section A, Line 2 CEO and Chairman, Keith Frndak and board member, Kay Frndak-Suder are father and daughter. Form 990, Part VI, Section A, Line 6 Concordia Lutheran Ministries (EIN 20-5138278) is the sole member of Concordia Lutheran Health and Human Care. Form 990, Part VI, Section A, Line 7a The sole member, Concordia Lutheran Ministries (EIN 20-5138278), assigns the board of directors. Form 990, Part VI, Section A, Line 7b The sole member, Concordia Lutheran Ministries (EIN 20-5138278), has certain reserve powers over the organization's board of directors' decisions and actions. Form 990, Part VI, Section B, Line 11b 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 one board meeting per year to educate the board members on the compliance policies, including the conflict of interest policy. Board members are required to disclose any potential conflicts of interest prior to discussion on a topic where a conflict may exist. The board will determine if the conflict exists and act accordingly, which may include the conflicted board member recusing himself/herself from discussion and any votes related to the matter. Form 990, Part VI, Section B, Line 15 The Executive Committee of Concordia Lutheran Ministries (Parent) (EIN 20-5138278) approves the compensation of the Chief Executive Officer (CEO) annually. Compensation includes base compensation, bonuses, and other fringe benefits such as health insurance. The committee uses data from state and national associations for organizations of similar size to compare compensation. Executive Committee decisions for CEO compensation are communicated to the Chief Financial Officer. Compensation for key employees is determined by the CEO. Data from state and national associations is used for comparison purposes. 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 Lutheran Health and Human Care) which is mailed to all of its constituents. The annual reports, 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 Lutheran Health and Human Care serve on a purely volunteer basis. Any compensation to a board member by a related organization reported on Part VIII and Schedule J, is for his/her service as an employee of that organization and not for his/her services as a board member. Form 990, Part XI, Line 9 $20,057-Concordia Lutheran Health and Human Care's portion of Good Samaritan Hospice's temporarily restricted net assets. 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 Community Support Services 47-3508524 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 970 Sumner Parkway Copley OH 44321 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 Road Suite A Cabot PA 16023 251881783 To provide free monitoring services to homebound clients PA 501(c)(3) 509(a)(1) Concordia Community Support Services 47-3508524 0 Concordia Visiting Nurses of Ohio 613 North Pike Road Cabot PA 16023 463845269 Home Health Services OH 501(c)(3) 509(a)(2) Concordia Community Support Services 47-3508524 0 Concordia of Monroeville 4363 Northern Pike Monroeville PA 15146 251475192 To provide, skilled nursing, personal care, and rehabilitation services PA 501(c)(3) 509(a)(2) Concordia Lutheran Ministries of Pittsburgh 27-0209886 0 Concordia Community Support Services 613 North Pike Road Suite B Cabot PA 16023 473508524 Provide oversight, management, and strategic planning PA 501(c)(3) 509(a)(3) Concordia Lutheran Ministries 20-5138278 0 Concordia Physicians Practice 134 Marwood Road Cabot PA 16023 473951584 Provide primary physician services PA 501(c)(3) 509(a)(2) Concordia Lutheran Ministries 20-5138278 0 Cedars Home Health Care Services 4363 Northern Pike Monroeville PA 15146 251875508 Home health services PA 501(c)(3) 509(a)(2) Concordia Telecaregivers 25-1881783 0 Concordia Hospice of Washington 613 North Pike Road Suite B Cabot PA 16023 812448411 in-home and in-patient end of life care PA 501(c)(3) PENDING 509(a)(2) PENDING Concordia Community Support Services 47-3508524 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 20-5138278 Related 738753 1816910 0 0 0.703 Concordia Medical Equipment 615 North Pike Road Cabot PA 16023 204386767 provide durable medical equipment and supplies PA Concordia Lutheran Ministries 20-5138278 C 0 0 0 0 1 1 1 0 0 0 0 1 0 1 0 1 1 1 1 1 1 1 1 Good Samaritan Hospice of Pittsburgh a-iv 150744 Market Good Samaritan Hospice of Pittsburgh s 1320000 Cost Good Samaritan Hospice of Pittsburgh o 180358 Cost Good Samaritan Hospice of Pittsburgh q 204778 Cost Rebecca Residence o 307037 Cost Rebecca Residence q 752512 Cost Providence Pharmacy Services a-iv 62400 Market Providence Pharmacy Services o 85738 Cost Providence Pharmacy Services q 329038 Cost Providence Pharmacy Services s 696214 Cost Filed IRS Form 8868 for the automatic three month extension and the additional three month extension. Additional time was necessary to gather information and complete the Form 990 accurately.