2015-05-07T10:32:40-07:00 2014-06-30 990 2013-07-01 205138266 Concordia Lutheran Ministries Foundation CONC 7243521571 134 Marwood Road Cabot PA 160232299 Paul Brand CFO 7243521571 2015-05-07 2013 2016-02-25 16:41:14Z Keith Frndak 134 Marwood Road Cabot PA 16023 51721920 0 X www.concordialm.org X 2006 PA Concordia Lutheran Ministries Foundation's primary exempt purpose is to raise and receive funds in furtherance of the mission and purposes of affiliate 501(c)(3) organizations and to provide support for community 501(c)(3) organizations through Angel Tear Ministries. See Part III Line 1 for further explanation. 11 6 0 78 0 0 18216790 12771538 371092 501222 3566818 6104951 15406 4565 22170106 19382276 720904 1123886 0 0 0 0 0 0 47478 1934020 907019 2654924 2030905 19515182 17351371 85602976 90365075 798792 1153058 84804184 89212017 Concordia Lutheran Ministries Foundation's primary exempt purpose is to manage the raising, receiving, and expending of funds in furtherance of the mission statement and corporate promises of Concordia Lutheran Health and Human Care (EIN 25-0969458), Concordia Visiting Nurses (EIN 42-1704067), Concordia Lutheran Ministries of Pittsburgh (EIN 27-0209886), Rebecca Residence (EIN 25-0974311), Concordia Tele-Caregivers (EIN 25-1881783), Concordia of Ohio (EIN 61-1682165) and Good Samaritan Hospice of Pittsburgh (EIN 25-1818793), each of which is a registered 501(c)(3) organization, and to provide support for 501(c)(3) organizations through Angel Tear Ministries. Additionally, planned giving seminars are offered, free of charge, throughout the year to those in the community wishing to learn more about estate planning. Christmas gifts and program supplies are donated to the Unity Lutheran Church After-school Program, an outreach ministry in Homewood/McKees Rocks, PA. 0 0 450641 0 200641 These expenses are donations to our affiliate organizations in support of the mission and purpose of the organizations by increasing the quality of care and quality of life in a Christian environment for all those we serve. $250,000 was donated to Rebecca Residence (EIN 25-0974311) for the construction of a new chapel. Donations of $200,641 were received by Concordia Lutheran Ministries Foundation on behalf of our affiliate organizations. 1130762 1113833 1072 These expenses are donations and grants given through our Angel Tear program. The Angel Ministries Fund was established for the purpose of assisting 501(c)(3) organizations to better serve both domestic and foreign communities through Christ-centered programs that provide food, housing, education, and medical care to underserved and underprivileged children and families. These expenses also include travel costs related to the oversight of such programs. Donations of $1,072 were received to the Angel Tear Ministries Fund. 181788 299509 These expenses are the support offered to Concordia Lutheran Health and Human Care (EIN 25-0969458) from the Good Samaritan Endowment Fund, the organization's charitable care fund, to help cover the cost of benevolent care for residents with financial needs. $299,509 in donations were received and restricted to the Good Samaritan Endowment Fund. 0 0 0 1763191 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 1 1 1 1 0 0 0 0 X 11 6 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X Paul Brand 7243521571 134 Marwood Road Cabot PA 16023 Rande Casaday Board Member 1 2 X 0 0 0 Michael Falbo Board Member 1 44 X 0 81135 10196 Michael Fiffik Board Member 1 2 X 0 0 0 Peter Fisher Board Member 1 2 X 0 0 0 William Giallombardo Board Member 1 44 X 0 128118 19510 Rev Jamison Hardy Board Member 1 3 X 0 0 0 Thomas Kibel Board Member 1 1 X 0 0 0 Don Olmstead Board Member 1 1 X 0 0 0 Kim Young Board Member 1 44 X 0 138676 38479 Sandy Marcovecchio Board Member 1 2 X 0 0 0 Keith Frndak President/Chairman 1 49 X X 0 518704 95605 Paul Brand Treasurer/Secretary 1 44 X X 0 233228 46168 0 1099861 209958 0 0 1 0 0 11029 0 82831 12250000 0 427678 56500 12771538 Endowment Fund Donations 561000 299509 299509 0 0 General Donations 561000 200641 200641 0 0 Angel Tear Doantions 561000 1072 1072 0 0 0 0 0 0 501222 4261927 4261927 0 0 0 0 0 0 0 0 0 0 0 0 34154315 0 32311291 0 1843024 0 1843024 1843024 0 0 32918 64902 28353 4565 0 4565 0 19382276 6606173 0 4565 1123886 1123886 300 300 14451 14451 6745 6745 9379 9379 237 237 9293 6876 2417 1517 1517 8159 8159 9337 9337 Affiliate Donations 632429 632429 0 0 Admin Allocation 199672 0 199672 0 Indirect Fundraising Expenses 7862 0 0 7862 Donor Appreciation Luncheon 5107 0 0 5107 2531 0 2531 0 2030905 1763191 220236 47478 304535 24487 12445 70201 145294 128182 99357 11147 91638 88210 85049064 90053995 85602976 90365075 678845 1006972 91897 104911 28050 41175 0 0 0 0 798792 1153058 X 80000361 82437079 0 15845 4803823 6759093 84804184 89212017 85602976 90365075 X 17351371 7950567 0 -296532 0 -20597573 X 0 1 X 1 0 X X X 0 0 0 Concordia Lutheran Health and Human Care 250969458 9 1 1 1 306182 Rebecca Residence dba Concordia at Rebecca Residence 250974311 9 1 1 1 255950 Concordia Lutheran Ministries of Pittsburgh 270209886 9 1 1 1 34874 Good Samaritan Hospice 251818793 9 1 1 1 34053 Concordia Visiting Nurses 421704067 9 1 1 1 1270 Concordia Lutheran Ministries 205138278 11 1 1 1 100 6 632429 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 78500 0 78500 0 0 0 0 0 0 0 0 20857 0 11147 9710 0 0 0 0 88210 0 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, 2011, and thereafter remain subject to examination by federal and state tax authorities. Golf Outing 91800 64902 26898 0 0 12795 9352 0 0 Fashion Show 23950 17930 6020 0 0 6206 0 0 0 0 115750 82832 32918 0 0 19001 9352 0 0 28353 4565 1 Lutheran Church Missouri Synod 1333 South Kirkwood Road St Louis MO 63122 430658188 501(c)(3) 362402 0 $125,000- To support the efforts to end malaria in Africa by supplying mosquito nets and medical care and educating Africans about the disease. $68,197- To support the ministry of 1001 Orphans project in Kenya. $57,205- To support the Kyrgyzstan Mobile Medical Van Project. $37,500- To provide Gospel centered care through disaster response training. $25,000- To support the scholarship program at the Themba School in South Africa. $17,500- To provide 10 scholarships at the Concordia Seminary in Buenos Aires, Argentina in order to graduate from the seminary to begin planting churches in the country of their origin. $12,500- To provide Gospel centered care for children and teens forced to live and work on the streets of Lima, Peru. $12,500-To support the Wittenberg Project that re-establishes a Lutheran presence in Wittenberg, Germany, the town in which Martin Luther, the founder of the Lutheran faith, lived and worked. $7,000- Diaconal Formation in Latin America and the Caribbean. Pittsburgh Area Lutheran Schools 1261 Pennsylvania Avenue Oakmont PA 15139 251716013 501(c)(3) 140000 0 To provide scholarships for the Pittsburgh Area Lutheran Schools- 3 Pre-K-8th and 10 Preschools including a summer school for inner-city children in Homewood, a financial depressed area of Pittsburgh. Fuller Center Disaster ReBuilders 10 Arrowhead Road Danvers MA 01923 263704583 501(c)(3) 60000 0 Unity Lutheran Community Missions 7825 1/2 Hamilton Avenue Pittsburgh PA 15208 251207804 501(c)(3) 56500 2378 Cost $838-Freezer $1,540-Christmas gifts for children in the ministry. $30,000-To support the Children's Outreach Ministry which provides meals, homework support, and spiritual assistance to the children in the Homewood/Brushton area of Pittsburgh, PA. To provide food and utility assistance to the church. $14,000- To support the Chaplaincy Program providing pastoral support to nursing homes and hospitals of LCMS Lutherans who no longer have a church home or dedicated pastoral assistance. $12,500- A matching funds grant for afterschool program support. First Trinity Lutheran Church Campus Ministry 535 North Neville Street Pittsburgh PA 15213 251041254 501(c)(3) 51440 0 To support the Christian Campus Ministry in the downtown Pittsburgh, Pennsylvania area by expanding the outreach program of proclaiming the gospel to the students in the colleges in Pittsburgh, Pennsylvania. Igelesia Cristiana Hispana 2970 West 30th Street Cleveland OH 44113 341573208 501(c)(3) 47350 0 To support the Crisis Center by improving spiritual, nutrition, and fitness growth of the financially impoverished people near the west side of Cleveland by providing basic food needs, laundry/cleaning supplies, bus passes for doctor/dentist visits, wellness programs, and youth afterschool and summer programs. Martin Luther Chapel and Christian School 4100 Terrace Avenue Pennsauken NJ 08109 216006190 501(c)(3) 37575 0 To provide scholarships to the Lutheran Day School in order to help expand enrollment at the Lutheran Day School in Pennsauken, New Jersey. In addition, the grant provided a matching grant to help build donor base. Lighthouse Foundation 1302 East Cruikshank Road Butler PA 16002 251547324 501(c)(3) 36250 0 To support the Lighthouse Foundation through it's housing transition program that provides assistance to those in need of housing and also in support of the food cupboard ministry providing food distribution to those in need. Resurrection Lutheran Church 1612 Meadow Edge Lane Spring TX 77388 746150642 501(c)(3) 35000 0 To build homes in Belize, Central America for underprivileged families by utilizing students from the local vocational school and to provide whole-life discipleship for the families, the students and the community. LAMP Ministry Inc Box 480167 New Haven MI 48048 432009311 501(c)(3) 30000 0 To support the Lampert and the Lost Little Ones curriculumn used to expand the Lutheran Christian Children's outreach program to reach more Lutheran schools and villages in the northern United States and Southern Canada. Philadelphia Lutheran Ministries PO Box 297 Broomall PA 19008 232959256 501(c)(3) 29100 0 To support the mercy-work in the Northeast region of Philadelphia by providing meals and hygiene kits to the homeless and to provide quality childcare to the financially challenged residents. Lutheran World Relief 700 Light Street Baltimore MD 21230 132574963 501(c)(3) 25500 0 To support the Quilt and Kit Shipping Fund to pay the shipping of LWR quilts to the poor and disenfranchised people in India, Tanzania and Angola. Lutherans in Medical Missions PO Box 766 Concordia MO 64020 431699294 501(c)(3) 25000 0 To provide support for the Partnerships for Community Health Outreach program to actively support the training of Community Health Educators of Global Lutheran Church bodies primarily in Turkey, India, Chili, and Thailand. This program provides education and training residents to reduce the chance of illness through proper hygiene, hand washing, childbirth care, cooking, and cleaning. Redeemer Evangelical Lutheran Church 750 Moss Avenue Chico CA 95926 941565134 501(c)(3) 25000 0 To provide hope and care for orphans and vulnerable children in the Kenya through Diakonia Compassionate Ministry in Kisumu, Kenya. St Luke Lutheran Church 330 Hannahstown Road Cabot PA 16023 256009871 501(c)(3) 25000 0 To support the work of Voice of Victory Ministry by purchasing medical supplies and finishing a security wall for a medical clinic and provide food for students of a day school in Moshi, Tanzania. Community Health Clinic of Butler County 103 Bonnie Drive Butler PA 16002 204852135 501(c)(3) 22074 0 $9,000- To provide funding to update medical equipment at the clinic to assist residents, considered the working poor in Butler County, Butler, Pennsylvania in need of medical assistance, dental assistance, and diabetes support (testing, education, treatment). $13,074- To support offered dental services. Central American Lutheran Missions Society 200 North Kirkwood Road Suite 200 Kirkwood MO 63122 760605535 501(c)(3) 22000 0 To provide mission and discipleship equipping for educators, community, and church leaders in Belize, South America. Associated Lutheran Missions Inc PO Box 3190 McKeesport PA 15134 251893762 501(c)(3) 21593 0 $3,000-To provide support for the underprivileged in the McKeesport, PA area by providing an afterschool homework program, summer weekly game night, and assisting with the volunteers who help these programs. $18,593-To provide support to the Pittsburgh inner city Lutheran mission for the Kidzone Extreme Camp, tutoring/mentoring program, holiday gift cards, and Hope House, a pregnancy support program. White Fields Foundation 8225 Peebles Road Pittsburgh PA 15237 204007748 501(c)(3) 17500 0 To support the direct expenses for the Homewood Mentoring, Sports, Outreach and Discipleship Programs. There are three areas of focus: Little League Baseball, Winter Basketball Mentoring Program & White Fields Men's Project which includes White Fields/YMC Collaboration for Men in Recovery. This project utilizes the existing YMCA residential housing facility for the purpose of developing a faith-based therapeutic community for men in recovery from drug & alcohol dependency. Redeemer Lutheran School 700 Idaho Ave Verona PA 15147 251126799 501(c)(3) 15000 0 To support the Lutheran Christian Day School - Redeemer Lutheran School by expanding it's current Pre-Kindergarten through 8th Grade program to a Pre-Kindergarten through 12th Grade program to better serve students by providing a Lutheran High School in Pittsburgh, PA. This is year three of a three year grant. Hosanna Industries Inc 109 Rinard Lane Rochester PA 15074 251626784 501(c)(3) 15000 0 To support the charitable construction program that consists primarily of home repairs for needy homeowners in southwestern Pennsylvania. All Saints Lutheran Church Campus Ministry 351 South Main Street Slippery Rock PA 16057 251348654 501(c)(3) 14000 0 To support the Friendship Family Program campus ministry between All Saints Lutheran Church and Slippery Rock University by sharing the Gospel of Jesus Christ and supplying food and medical assistance to international students and their families. Lutheran Bible Translators PO Box 2050 303 North Lake Street Aurora IL 60507 952630437 501(c)(3) 10243 0 To translate and teach the Bible in the four languages of Sierra Leone. Lutheran Ministries Media 5 Martin Luther Drive Wayne IN 46825 311023460 501(c)(3) 7500 0 To provide for the Worship for Shut-ins Studio Equipment Project. Pittsburgh Lutheran Center for the Blind 535 North Neville Street Pittsburgh PA 15213 251041254 501(c)(3) 7000 0 To provide braille materials for bible studies, vespers, church services, and monthly community meals. Pioneer Camp and Retreat Center Inc 9324 Lake Shore Road Angola NY 14006 161379995 501(c)(3) 6556 0 To support the Y.I.E.L.D. program that will send Pittsburgh inner city children to receive the Christian Camp experience at Pioneer Camp and Retreat Center in Angola, New York. 26 0 Schedule I, Part I, Line 2 Angel Tear Ministries' grant making program is guided by an adopted operating policy for Angel Tear Ministries that includes details on the following: Gift Solicitation Policy, Gift Acceptance Policy, Asset Management and Investment Guidelines, Grant Making and Distribution Guidelines, and Reporting and Disclosure Guidelines. The Mission and Ministry Committee is tasked with the process of reviewing, scoring, and awarding/declining grants to eligible organizations. Eligibility is determined by guidelines established in the operating policy. Mission and Ministry Committee funding recommendations are then submitted to the Concordia Lutheran Ministries Board of Directors (EIN 20-5138278). Grantees are required to sign a grant agreement policy letter. Disbursements are then made in accordance with the signed grant agreement. Interim and final reporting as well as intermittent communications from grantees is required. Interim and final reporting includes a description of the grant project, the organizations' project outcomes, and financial reporting. Any changes to the grant agreement must be submitted in writing to the Mission and Ministry Committee for consideration. 0 1 0 0 0 0 0 0 0 Keith Frndak President/Chairman 0 467104 0 51600 0 0 0 75035 0 20570 0 614309 0 0 Paul Brand Treasurer/Secretary 0 221628 0 11600 0 0 0 25598 0 20570 0 279396 0 0 Kim Young Board Member 0 137676 0 1000 0 0 0 21515 0 16964 0 177155 0 0 Schedule J, Part I, Line 3 Concordia Lutheran Ministries Foundation has no employees. Compensation listed in Schedule J, Part II is paid by Concordia Lutheran Health and Human Care (EIN 25-0969458) an affiliate organization. Schedule J, Part I, Line 4 Affiliates, Concordia Lutheran Health and Human Care (EIN 25-0969458) and Concordia Visiting Nurses (EIN 42-1704067) participate in a non-qualified 457 deferred compensation plan for certain highly compensated employees of the Organization. The Concordia Lutheran Ministries (EIN 20-5138278) Board of Directors, and CEO approve all participants who are enrolled in the plan. In the calendar year 2013 the following participants were enrolled in the plan and contributions, which will fully vest in four years from the contribution date, were made on their behalf in 2013. Keith Frndak, CEO ($43,000), Paul Brand, CFO ($3,840), Kim Young, Controller ($12,500), and William Giallombardo ($11,136). X Series HH Bonds 1 56500 Face Value 0 0 0 0 Form 990, Part VI, Section A, Line 6 Concordia Lutheran Ministries (EIN 20-5138278) is the sole member of Concordia Lutheran Ministries Foundation. 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 final approval over all of the organization's board of directors' decisions and actions. Form 990, Part VI, Section B, Line 11b The Form 990 is prepared internally. The document is then reviewed by the Chief Financial Officer and others on the accounting management team. The board of directors receives draft copies of the 990, prior to filing in order to provide questions, comments, and feedback. Questions and comments are addressed accordingly. A copy of the final 990 is made available to all board members. 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 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 Concordia Lutheran Ministries Foundation has no employees. The processes listed on Line 15 are performed by affiliate organizations (Concordia Lutheran Health and Human Care, EIN 25-0969458, Concordia Visiting Nurses, EIN 42-1704067, and Concordia Lutheran Ministries of Pittsburgh, EIN 27-0209886) for those persons listed in Part VII and on Schedule J. Form 990, Part VI, Section C, Line 19 Concordia Lutheran Ministries (EIN 20-5138278) publishes as 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. Form 990, Part XI, Line 9 ($20,604,711)-Funds transferred to Concordia Lutheran Ministries (EIN 20-5138278). $7,138-Reconcile present value of gift annuities. Concordia Lutheran Ministries 134 Marwood Road Cabot PA 16023 205138278 To manage, oversee, and carry out the purpose of the affiliated 501(c)(3) organizations PA 501(c)(3) 509(a)(3) 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) 509(a)(2) Concordia Lutheran Ministries 20-5138278 0 Concordia Visiting Nurses 613 North Pike Road Cabot PA 16023 421704067 To provide home health care services PA 501(c)(3) 509(a)(2) Concordia Lutheran Ministries 20-5138278 0 Concordia Lutheran Ministries of Pittsburgh 1300 Bower Hill Road Pittsburgh PA 15243 270209886 To provide skilled nursing, personal care, independent living services, and rehabilitation services PA 501(c)(3) 509(a)(2) Concordia Lutheran Ministries 20-5138278 0 Concordia of Ohio 970 Sumner Parkway Copley OH 44321 611682165 To provide healthcare and retirement services in Ohio OH 501(c)(3) 509(a)(2) Concordia Lutheran Ministries 20-5138278 0 Rebecca Residence 3746 Cedar Ridge Road Allison Park PA 15101 250974311 To provide skilled nursing, personal care, and rehabilitation services PA 501(c)(3) 509(a)(2) Concordia Lutheran Health and Human Care 25-0969458 0 Good Samaritan Hospice of Pittsburgh 3500 Brooktree Road Wexford PA 15090 251818793 To provide inpatient and outpatient hospice services PA 501(c)(3) 509(a)(2) Concordia Lutheran Health and Human Care 25-0969458 0 Concordia Tele-Caregivers 613 North Pike Road Cabot PA 16023 251881783 To provide free monitoring services to homebound clients to ensure that they are up and well PA 501(c)(3) 509(a)(1) Concordia Visiting Nurses 42-1704067 0 Concordia Visiting Nurses of Ohio 613 North Pike Road Cabot PA 16023 463845269 Home Health Services OH 509(a)(2) Concordia Visiting Nurses Providence Pharmacy Services 615 North Pike Road Cabot PA 16023 223885810 To provide institutional pharmacy and consulting services PA Concordia Providence LLC 20-5138278 Related 0 0 0 Concordia Medical Equipment 615 North Pike Road Cabot PA 16023 204386767 Rental/sales of medical equipment and supplies PA Concordia Lutheran Ministries 20-5138278 C 0 0 1 1 0 0 0 0 0 0 0 0 1 1 1 0 1 1 1 0 Filed IRS Form 8868 for the automatic three month extension and the additional three month extension. Additional Time was needed to gather information and complete the Form 990 accurately.