2013-05-15T09:38:31-07:00 2012-06-30 990 2011-07-01 205138266 Concordia Lutheran Ministries Foundation CONC 7243521571 134 Marwood Road Cabot PA 160232299 Paul Brand 7243521571 2013-04-30 2011 2016-02-24 21:20:13Z Keith Frndak CEO 134 Marwood Road Cabot PA 16023 31566130 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 9179316 13520935 0 437830 1770657 1867985 8889 3333 10958862 15830083 588610 708313 0 0 0 0 0 0 57251 829835 1334258 1418445 2042571 9540417 13787512 62414508 70246433 6098232 5997045 56316276 64249388 Mission Statement: To serve our aging community with a continuum of high quality care giving options, provided in a Christian environment, and to serve those with limited funds to the best of our ability. Corporate Promise: Concordia Lutheran Ministries Foundation's primary exempt purpose is to support the mission statement by managing the raising, receiving, and expending of funds in furtherance of the 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 dba Concordia at 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 community 501(c)(3) organizations through Angel Tear Ministries. 0 0 718182 703838 1343 These expenses are donations and grants given through our Angel Tear program. The Angel Tear Ministries Fund was established for the purpose of helping church wide 501(c)(3) organizations to better serve both domestic and foreign communities through programs that provide basic needs for the underserved and underprivileged with a strong focus on children and evangelizing. These expenses also include travel costs related to the oversight of such programs. Donations of $1,343 were received to the Angel Tear Ministries Fund. 674326 174326 These expenses are donations to our affiliate organizations in support of the mission and purpose of the organization by increasing the quality of care and quality of life in a Christian environment for all those we serve. Donations of $174,326 were received by Concordia Lutheran Ministries Foundation on behalf of our affiliated organizations. 125968 0 262161 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. $262,161 in donations were received and restricted to the Good Samaritan Endowment Fund. 0 0 0 1518476 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 0 1 1 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 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 X David Alsing 1 X 0 0 0 Rande Casaday 1 X 0 0 0 Michael Falbo 1 X 0 61865 9608 Michael Fiffik 1 X 0 0 0 Peter Fisher 1 X 0 0 0 William Giallombardo 1 X 0 103978 16940 William Hallock 1 X 0 0 0 Jamison Hardy 1 X 0 0 0 Steve Johnson 1 X 0 0 0 James Limbaugh 1 X 0 0 0 Sandy Marcovecchio 1 X 0 0 0 Kim Young 1 X 0 106505 23412 Keith Frndak 1 X X 0 417899 81500 Paul Brand 1 X X 0 181877 47906 0 872124 179366 0 0 1 0 0 15880 0 89155 13285709 0 130191 0 13520935 Endowment Fund Donations 561000 262161 262161 0 0 General Donations 561000 174326 174326 0 0 Angel Tear Donations 561000 1343 1343 0 0 0 0 0 0 437830 1655185 0 0 1655185 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15917447 0 15704647 0 212800 0 212800 0 0 212800 34733 89155 31400 3333 0 3333 0 0 0 0 0 0 0 0 0 0 0 0 0 15830083 437830 0 1871318 708313 708313 0 0 0 0 1184 1184 237465 237465 13039 13039 5935 5935 19703 19703 235 235 12094 9869 2225 436 436 69898 69898 0 7682 7682 7288 7288 Affiliate Donations 800294 800294 0 0 Admin Allocation 139680 0 139680 0 Donor Appreciation Luncheon 9948 0 0 9948 Indirect Fundraising Expenses 5965 0 0 5965 3412 3412 2042571 1518476 466844 57251 395882 178715 11583 50044 5402309 5269590 138748 169813 88437 4642 86745 83795 56379241 64494476 62414508 70246433 622272 592222 78350 85322 53641 5397610 5265860 0 0 6098232 5997045 X 52238899 60052584 0 0 4077377 4196804 56316276 64249388 62414508 70246433 X 13787512 -5854400 X 0 1 1 X 0 X X X 0 0 0 Concordia Lutheran Ministries of Pittsburgh 270209886 9 1 1 1 542180 Concordia Lutheran Health and Human Care 250969458 9 1 1 1 217525 Good Samaritan Hospice 251818793 9 1 1 1 31358 Concordia Visiting Nurses 421704067 9 1 1 1 6356 Rebecca Residence dba Concordia at Rebecca Residence 250974311 9 1 1 1 2875 5 800294 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 78500 78500 0 0 0 0 0 0 0 0 0 9937 4642 5295 0 0 0 0 83795 0 0 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 102495 74800 27695 0 0 14650 10805 0 0 Fashion Show 21393 14355 7038 0 0 0 5945 0 0 0 123888 89155 34733 0 0 14650 16750 0 0 31400 3333 1 Lutheran Church Missouri Synod 1333 South Kirkwood Road St Louis MO 63122 430658188 501(c)(3) 300966 0 Cost N/A $102,689-In support of the 1001 Orphans project in Kenya providing food, educational, medical, and spiritual assistance to orphans. $105,415-In support of the expansion of the 1001 Orphans project in Kenya. $37,500-In support of the scholarship program at the Themba School in South Africa. $20,000-In support of Tornado Disaster Relief from the damage incurred in Indiana, Illinois and Texas in the Spring of 2012. $16,102-In support of providing a mobile medical clinic that travels to different villages and towns in Kyrgyzstan with the greatest need of quality medical care. $15,000-In support of providing start up funds for the new missionary in Siberia which will allow the missionaries to arrive on the field more quickly to start to minister to the people in Siberia. $4,260-To provide support for the purpose of providing pastoral education at the seminary for two pastors from the Evangelical Lutheran Church of Kenya. Pittsburgh Area Lutheran Schools 1261 Pennsylvania Avenue Oakmont PA 15139 251716013 501(c)(3) 85000 0 Cost N/A To improve Lutheran day schools and preschools in Pittsburgh, PA through projects including scholarships, admission directors, director of development, preschool grants, specialty teachers, advertising, staff development, and service projects. Pittsburgh Area Lutheran Ministries 531 North Neville Street Pittsburgh PA 15213 651234532 501(c)(3) 73000 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. Redeemer Lutheran School 700 Idaho Ave Verona PA 15147 251126799 501(c)(3) 30000 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. This is year one of a three year grant. St Luke Lutheran Church 330 Hannahstown Road Cabot PA 16023 430658188 501(c)(3) 25000 0 Cost N/A In support of the Lutheran Inner City Network-Pittsburgh program which is an inner city ministry planting new churches and developing new programs that will provide medical, educational, and spiritual assistance. First Trinity Church Campus Ministry 535 North Neville Street Pittsburgh PA 15213 251041254 501(c)(3) 23150 0 Cost N/A In support of the Christian Campus Ministry in the downtown Pittsburgh area by providing a matching grant to expand the outreach program of proclaiming the gospel to the students in the colleges in Pittsburgh, PA. The English Distrct-LCMS 33100 Freedom Road Farmington MI 48336 381675740 501(c)(3) 20000 0 Cost N/A To expand Lutheran Christian outreach to children and their parents through multiple house churches supported by the Crossroads and Manantial de Vida Eterna Lutheran Mission church plants of First Lutheran Church of El Cajo, California. Philadelphia Lutheran Ministries PO Box 297 Broomall PA 19008 232959256 501(c)(3) 18573 0 Cost N/A $13,573-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. $5,000-To support the process of calling a missionary and guaranteeing him start-up funds for the sake of mercy-work development in the Northeast region of Philadelphia. 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 and White Fields Men's 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 recovering from drug and alcohol dependency. Christ Lutheran Church 3901 E Indian School Road Phoenix AZ 85018 860134466 501(c)(3) 15000 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. LAMP Ministry Inc Box 480167 New Haven MI 48048 432009311 501(c)(3) 15000 0 Cost N/A In support of the Lampert and the Lost Little Ones curriculum 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. Resurrection Lutheran Church 1612 Meadow Edge Lane Spring TX 77388 746150642 501(c)(3) 15000 0 Cost N/A To support the development of a tilapia farm and vegetable build out to make the orphanage self-sufficient in Belize, Central America. Lighthouse Foundation 1302 E Cruikshank Road Butler PA 16002 251547324 501(c)(3) 12500 0 Cost N/A To support the housing transition program that provides asistance to those in need of housing and also in support of the food cupboard ministry providing food distribution to those in need. Unity Lutheran Community Missions 7825 1/2 Hamilton Ave Pittsburgh PA 15208 251207804 501(c)(3) 11250 2892 Cost To replace the stove and purchase Christmas gifts for the children attending the program. 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) while providing assistance for food and utilities for the church. 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. Associated Lutheran Missions PO Box 3190 McKeesport PA 15134 251893762 501(c)(3) 10000 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 pregnacy support program. Lutherans in Medical Missions PO Box 766 Concordia MO 64020 431699294 501(c)(3) 9500 0 Cost N/A 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 to residents to reduce the chance of illness through proper hygiene, hand washing, childbirth care, cooking, and cleaning. 17 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 367899 0 50000 0 0 0 62169 0 19331 0 499399 0 493414 Paul Brand 0 171877 0 10000 0 0 0 21815 0 26091 0 229783 0 213479 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 2011 the following participants were enrolled in the plan and contributions, which will fully vest in four years, were made on their behalf in 2011. Keith Frndak, CEO ($36,250), Paul Brand, CFO ($10,340) Kim Young, Controller ($10,300) and William Giallombardo ($10,100). 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 return is emailed to the board of directors prior to submission. Any questions concerning the return are addressed via email prior to submission. 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 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 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. IRS From 990 is available at no cost at guidestar.org or upon request. F990_P07_S0A_L01a Form 990, Part VII, Section A, Line 1a Michael Falbo is the Director of Finance of Concordia Lutheran Ministries of Pittsburgh (EIN 27-0209886) William Giallombardo is the Chief Financial Officer of Concordia Visiting Nurses (EIN 42-1704067). He spends an additional eight hours per week on affiliate boards. Kim Young is the Controller of Concordia Lutheran Health and Human Care (EIN 25-0969458). She spends an additional three hours per week on affiliate boards. Keith Frndak is the Chief Executive Officer of Concordia Lutheran Ministries (EIN 20-5138278) and Subsidiaries. He spends an additional eight hours per week on affiliate boards. Paul Brand is the Chief Financial Officer of Concordia Lutheran Ministries (EIN 20-5138278) and Subsidiaries. He spends an additional seven hours on affiliate boards. F990_P10_S00_L20 Form 990, Part X, Line 20 There is no Schedule K for this entry. The bond related to the $5,269,590 recorded under "tax exempt bond liability" is listed in its entirety on the 990 for Concordia Lutheran Health and Human Care (EIN 25-0969458). F990_P11_S00_L05 Form 990, Part XI, Line 5 ($1,425,080)-Unrealized losses on investments. ($4,381,056)-Funds transferred to Concordia Lutheran Ministries (EIN 20-5138278). $12,512-Funds transferred from Rebecca Residence dba Concordia at Rebecca Residence (EIN 25-0974311). ($61,202)-Reconcile present value of gift annuities. $426-Reconcile gift annuity interest. 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 134 Marwood Road Cabot PA 16023 611682165 To provide healthcare and retirement services in Ohio OH 501(c)(3) 509(a)(2) Concordia Lutheran Ministries 20-5138278 0 Rebecca Residence dba Concordia at 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 Rebecca Residence Foundation 3746 Cedar Ridge Road Allison Park PA 15101 412127319 To support Rebecca Residence (EIN 25-0974311) PA 501(c)(3) 509(a)(3) N/A 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 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 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 0 1 1 1 1 1 0 0 0 0 0 0 1 1 0 1 0 1 0 Filed IRS Form 8868 for the initial three month extension and the additional three month extension. Additional time was needed to gather information and complete the Form 990 accurately.