2014-05-14T09:51:56-07:00 2013-06-30 990 2012-07-01 205138266 Concordia Lutheran Ministries Foundation CONC 7243521571 134 Marwood Road Cabot PA 160232299 Paul Brand 7243521571 2014-05-14 2012 2015-11-30 17:44:51Z Keith Frndak CEO 134 Marwood Road Cabot PA 16023 62343597 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 75 0 0 13520935 18216790 437830 371092 1867985 3566818 3333 15406 15830083 22170106 708313 720904 0 0 0 0 0 0 184335 1334258 1934020 2042571 2654924 13787512 19515182 70246433 85602976 5997045 798792 64249388 84804184 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 1219734 0 197478 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. Special projects included over $30,000 for new automatic front doors at three Concordia Lutheran Health and Human Care (EIN 25-0969458) facilities and new call bell and Wanderguard systems on the campuses of Concordia Lutheran Health and Human Care (EIN 25-0969458), Rebecca Residence (EIN 25-0974311), and Concordia Lutheran Ministries of Pittsburgh (EIN 27-0209886). Donations of $197,478 were received by Concordia Lutheran Ministries Foundation on behalf of our affiliate organizations. 770893 764631 1671 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 $1,671 were received to the Angel Tear Ministries Fund. 155626 171943 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. $171,943 in donations were received and restricted to the Good Samaritan Endowment Fund. 0 0 0 2146253 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 0 0 0 0 0 1 0 0 0 1 2 0 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 X 11 6 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 0 1 1 0 PA X Paul Brand 7243521571 134 Marwood Road Cabot PA 16023 Rande Casaday 1 2 X 0 0 0 Michael Falbo 1 44 X 0 65149 9525 Michael Fiffik 1 2 X 0 0 0 Peter Fisher 1 2 X 0 0 0 William Giallombardo 1 44 X 0 109869 17791 Rev Jamison Hardy 1 3 X 0 0 0 Thomas Kibel 1 1 X 0 0 0 Sandy Marcovecchio 1 0 X 0 0 0 Kim Young 1 44 X 0 115869 32102 Steve Johnson 1 1 X 0 0 0 Keith Frndak 1 49 X X 0 464552 86966 Paul Brand 1 44 X X 0 198766 59919 0 954205 206303 0 0 1 0 0 9918 0 79757 17979380 0 147735 0 18216790 Endowment Fund Donations 561000 171943 171943 0 0 Angel Tear Donations 561000 1671 1671 0 0 General Donations 561000 197478 197478 0 0 0 0 0 0 371092 1975639 0 0 1975639 0 0 0 0 0 0 0 0 0 0 41733604 0 40142425 0 1591179 0 1591179 0 0 1591179 46472 79757 31066 15406 0 15406 0 22170106 371092 0 3582224 720904 720904 0 482 482 400 400 258257 258257 0 17614 17614 9439 9439 8496 8496 237 237 50361 49989 372 1757 1757 1186 1186 7809 7809 8286 8286 Affiliate Donations 1375360 1375360 0 0 Admin Allocation 177504 0 44616 132888 Indirect Fundraising Expenses 7143 0 0 7143 Donor Appreciation Luncheon 6626 0 0 6626 3063 3063 2654924 2146253 324336 184335 178715 304535 50044 12445 5269590 169813 145294 99357 7719 83795 91638 64494476 85049064 70246433 85602976 592222 678845 85322 91897 53641 28050 5265860 0 0 0 5997045 798792 X 60052584 80000361 0 0 4196804 4803823 64249388 84804184 70246433 85602976 X 19515182 4448597 0 0 0 -3408983 X 0 1 X 1 0 X X X 0 0 0 Concordia Lutheran Ministries of Pittsburgh 270209886 9 1 1 1 592622 Concordia Lutheran Health and Human Care 250969458 9 1 1 1 422121 Rebecca Residence dba Concordia at Rebecca Residence 250974311 9 1 1 1 333147 Good Samaritan Hospice 251818793 9 1 1 1 25535 Concordia of Ohio 611682165 9 1 1 1 1000 Concordia Visiting Nurses 421704067 9 1 1 1 910 Concordia Tele-Caregivers 251881783 9 1 1 1 25 7 1375360 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 78500 78500 0 0 0 0 0 0 0 0 0 20857 7719 13138 0 0 0 0 91638 0 0 X SchD_P10_S00_L02 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. The Organization's federal Forms 990, Return of Organization Exempt from Income Tax, for the years ended June 30, 2009, and thereafter remain subject to examination by the Internal Revenue Service and various state agencies. Golf Outing 103890 63618 40272 0 0 14353 10470 0 0 Fashion Show 22339 16139 6200 0 0 6243 0 0 0 0 126229 79757 46472 0 0 20596 10470 0 0 31066 15406 1 Lutheran Church Missouri Synod 1333 South Kirkwood Road St Louis MO 63122 430658188 501(c)(3) 207770 0 Cost N/A $50,000-To expand the 1001 Orphans project in Kenya. $41,103-To support a mobile medical clinic in Kyrgyzstan. $25,000-To support Hurricane Disaster Relief assisting with damage incurred by Hurricane Sandy. $25,000-To support the Themba School scholarship program in South Africa. $17,500-To provide 10 scholarships to students to study at the Concordia Seminary in Buenos Aires, Argentina. $16,667-To support the Lutheran Theological Seminary of Tshwane. $15,000-To provide start up funds to new missionaries in Siberia. $12,500-To support the Wittenberg Project which re-establishes a Lutheran presence in Wittenberg, Germany.$5,000-To support Gospel centered care for children and teens forced to live and work on the streets of Lima, Peru. Redeemer Lutheran School 700 Idaho Avenue Verona PA 15147 251126799 501(c)(3) 60000 0 Cost N/A 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. Pittsburgh Area Lutheran Schools 1261 Pennsylvania Avenue Oakmont PA 15139 251716013 501(c)(3) 50000 0 Cost N/A To support improvement in the Lutheran day schools and preschools in Pittsburgh through projects including scholarships, admission directors, director of development, preschool grants, specialty teachers, advertising, staff development, and service projects. First Trinity Church Campus Ministry 535 North Neville Street Pittsburgh PA 15213 251041254 501(c)(3) 43150 0 Cost N/A To expand the outreach program of the Christian Campus Ministry to reach students in the colleges of Pittsburgh, Pennsylvania with the Gospel of Christ. Pittsburgh Area Lutheran Ministries 531 North Neville Street Pittsburgh PA 15213 651234532 501(c)(3) 37500 0 Cost N/A To support mission work in the greater Pittsburgh area to better reach the lost through mission grants, scholarships, nursing home chaplaincy, reformation celebration, supplies, and Concordia Plan Services benefits for an affiliated clergy member. Community Health Clinic of Butler County 103 Bonnie Drive Butler PA 16002 204852135 501(c)(3) 34000 0 Cost N/A To update medical equipment at the clinic to assist residents in Butler County, Pennsylvania in need of medical assistance, dental assistance, and diabetes support (testing, education, treatment). Unity Lutheran Community Missions 7825 1/2 Hamilton Avenue Pittsburgh PA 15208 251207804 501(c)(3) 33250 0 Cost N/A 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 (a very distressed inner city neighborhood) as well as providing assistance for food and utilities for the church. LAMP Ministry Inc Box 480167 New Haven MI 48048 432009311 501(c)(3) 30000 0 Cost N/A To support the Lampert and the Lost Little Ones curriculum used to expand the Lutheran Christian children's outreach program to reach more Lutheran schools in the northern United States and Southern Canada. Lutherans in Medical Missions PO Box 766 Concordia MO 64020 431699294 501(c)(3) 28500 0 Cost N/A To support the Partnerships for Community Health Outreach program that actively supports the training of Community Health Educators of Global Lutheran Church bodies primarily in Turkey, India, Chili, and Thailand. This program provides education and training to residents to reduce the chance of illness through proper hygiene, hand washing, childbirth care, cooking, and cleaning. Philadelphia Lutheran Ministries PO Box 297 Broomall PA 19008 232959256 501(c)(3) 27072 0 Cost N/A 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. Lighthouse Foundation 1302 E Cruikshank Road Butler PA 16002 251547324 501(c)(3) 23750 0 Cost N/A To support the 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. Redeemer Crisis Center 2970 West 30th Street Cleveland OH 44113 341573208 501(c)(3) 21750 0 Cost N/A To support 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 or dentist visits, wellness programs, and youth afterschool and summer programs. Associated Lutheran Missions PO Box 3190 McKeesport PA 15134 251893762 501(c)(3) 21093 0 Cost N/A 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 Cost N/A 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 Mens Project which includes White Fields/YMCA 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 and alcohol dependency. Resurrection Lutheran Church 1612 Meadow Edge Lane Spring TX 77388 746150642 501(c)(3) 15000 0 Cost N/A To support the building of homes for the underprivileged by utilizing students from the local vocational school, the families, and the community in Belize. Martin Luther Chapel and Christian School 4100 Terrace Avenue Pennsauken NJ 08109 216006190 501(c)(3) 10000 0 Cost N/A To provide scholarships to help expand enrollment at the Lutheran Day School in Pennsauken, New Jersey. Hands of Mercy 9525 Courtyard Cove Ft Wayne IN 46825 261876383 501(c)(3) 10000 0 Cost N/A To support implementing a special needs program for children and for implementing an income generating poultry business to support the mission and providing funding support for specialized wheelchairs in Yambio, South Sudan. Calvary Lutheran Church 4725 Old William Penn Highway Murrysville PA 15668 753222557 501(c)(3) 9900 0 Cost N/A To support the mission trip to First Wash Indian Reservation for a week of serving the children meals, Vacation Bible School, Sunday School curriculum, starting a "mobile church" through the purchase of a van, and renovating the church's kitchen through the purchase of a new sink, refrigerator, stove and renovating the church's bathrooms with new sinks. This project also ministers to adults on the reservation by including them in evening Bible school activities including meals. Christ Lutheran Church 3901 E Indian School Road Phoenix AZ 85018 860134466 501(c)(3) 7000 0 Cost N/A To support the efforts of the caregivers in Shongweni, South Africa to become more self sufficient through a sewing education program and purchase of sewing machines as well as through the construction and equipping of offices for the missionaries and purchasing additional equipment for the creche that was built in 2010/2011. Pioneer Camp and Retreat Center Inc 9324 Lake Shore Road Angola NY 14006 161379995 501(c)(3) 6556 0 Cost N/A To support the Y.I.E.L.D. program that will send Pittsburgh inner city children to Pioneer Camp and Retreat Center in Angola, New York to enjoy a Christian camp experience. McMurray Rotary Club PO Box 1291 McMurray PA 15317 256074687 501(c)(3) 6000 0 Cost N/A To support the purchasing of furniture, clothing, appliances, and cooking cutlery/utensils in order to care for the 100+ orphans in an orphanage in Cali, Columbia. 21 0 SchI_P01_S00_L02 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 0 389452 0 75100 0 0 0 67088 0 19878 0 551518 0 0 Paul Brand 0 188666 0 10100 0 0 0 33280 0 26639 0 258685 0 0 SchJ_P01_S00_L03 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. SchJ_P01_S00_L04 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 plan for its highly compensated employees. Concordia Lutheran Ministries Board of Directors and CEO approve all participants who are enrolled in the plan. In the calendar year 2012 the following participants were enrolled in the plan and contributions, which will fully vest in four years, were made on their behalf in 2012. Keith Frndak, CEO ($38,750), Paul Brand, CFO ($21,440), Kim Young, Controller ($11,000), and William Giallombardo ($10,604). F990_P06_S0A_L06 Form 990, Part VI, Section A, Line 6 Concordia Lutheran Ministries (EIN 20-5138278) is the sole member of Concordia Lutheran Ministries Foundation. F990_P06_S0A_L07a Form 990, Part VI, Section A, Line 7a The sole member, Concordia Lutheran Ministries (EIN 20-5138278), assigns the board of directors. F990_P06_S0A_L07b 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. F990_P06_S0B_L11b 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. F990_P06_S0B_L12c 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. F990_P06_S0B_L15 Form 990, Part VI, Section B, Line 15 Concordia Lutheran Ministries Foundation has no employees. The processes listed on the 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. F990_P06_S0C_L19 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 which is mailed to all of its constituents and is available to the public upon request. F990_P11_S00_L09 Form 990, Part XI, Line 9 ($3,300,144)-Funds transferred to Concordia Lutheran Ministries (EIN 20-5138278). ($108,839)-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 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 Providence LLC 134 Marwood Road Cabot PA 16023 205138278 General partner of Providence Pharmacy Services LP (EIN 22-3885810) PA Concordia Lutheran Ministries 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 0 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.