2012-05-14T11:43:41-07:00 2011-06-30 990 2010-07-01 205138266 Concordia Lutheran Ministries Foundation CONC 7243521571 134 Marwood Road Cabot PA 160232299 Paul Brand 7243521571 2012-05-14 2010 2016-02-24 21:20:13Z Keith Frndak CEO 134 Marwood Road Cabot PA 160232299 38016782 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 7 0 84 0 0 14155425 9179316 0 0 6565450 1770657 -7073 8889 20713802 10958862 464215 588610 0 0 0 0 0 0 171165 658570 829835 1122785 1418445 19591017 9540417 54935846 62414508 6283351 6098232 48652495 56316276 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 58-0974311), Concordia Tele-Caregivers (EIN 25-1881783), 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 628657 583023 3625 These expenses are 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 underprivledged with a strong focus on children and evangelizing. These expenses also include travel costs related to the oversight of such programs. 209080 0 209080 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. 131852 0 0 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. 5150 0 0 These expenses are donations to continue to support our mission by supporting non-profit organizations that provide education, health, and wellness for the people in our community. 5150 0 0 974739 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 1 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 11 7 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 0 1 1 0 PA X X Paul Brand 7243521571 134 Marwood Road Cabot PA 16023 David Alsing 5 X 0 0 0 Michael Fiffik 5 X 0 0 0 William Giallombardo 5 X 0 105159 16417 William Hallock 5 X 0 0 0 Jamison Hardy 5 X 0 0 0 Steve Johnson 5 X 0 0 0 James Limbaugh 5 X 0 0 0 Sandy Marcovecchio 5 X 0 0 0 Mike Rodgers 5 X 0 0 0 Jim Wolf 5 X 0 0 0 Kim Young 5 X 0 100421 16608 Keith Frndak 7 X X 0 418174 75240 Paul Brand 5 X X 0 174692 38787 0 798446 147052 0 0 1 0 0 10784 0 79051 8650000 0 439481 0 9179316 0 684391 0 0 684391 0 0 0 0 0 0 0 0 0 0 28129817 0 27043551 0 1086266 0 1086266 0 0 1086266 23258 79051 14369 8889 0 8889 0 10958862 0 0 1779546 568954 568954 19656 19656 3154 3154 3620 3620 139199 139199 114351 114351 20701 20701 9127 9127 14488 14488 230 230 47107 45197 1910 2478 2478 89710 89710 340932 340932 6051 6051 3629 3629 Admin Allocation 25416 0 25416 0 Donor Appreciation Luncheon 6840 0 0 6840 Indirect Fundraising Expenses 1270 0 0 1270 1532 1532 1418445 974739 272541 171165 400416 395882 5529215 5402309 145372 138748 88437 1692 79245 86745 48720241 56379241 48000 13357 11583 54935846 62414508 709949 622272 49854 78350 5523548 5397610 0 6283351 6098232 X 45287128 52238899 200 0 3365167 4077377 48652495 56316276 54935846 62414508 X 9540417 -1876636 X 0 1 1 X 0 X X X 0 0 0 Concordia Lutheran Health and Human Care 250969458 9 1 1 1 285263 Good Samaritan Hospice 251818793 9 1 1 1 7669 2 292932 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 78500 0 78500 0 0 0 0 0 0 0 0 9937 0 1692 8245 0 0 0 0 86745 0 0 SchD_P10_S00_L02 Schedule D, Part X, Line 2 Income Tax Status- The Organization is a not-for-profit corporation and is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. In 2008, the Organization applied the guidance in FASB Staff Position FAS 126-1. Applicability of Certain Disclosure and Interim Reporting Requirements for Obligators for Conduit Debt Securities, (FSP 126-1). FSP 126-1 amended certain accounting literature to include conduit debt obligators in the definition of a public entity or enterprise. As a result, the Organization adopted FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes - an Interpretation of FASB Statement No. 109 (FIN 48) effective July 1, 2007. FIN 48 clarifies the accounting for uncertainty in income taxes recognized in a company's financial statements and 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. FIN 48 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, and disclosure. Management has reviewed the impact of FIN 48 on these financial statements and has determined that there are no material uncertain tax positions or unrecognized tax benefits and there is no material impact on the financial position, results of operations and changes in net assets, or cash flows. The Organization's evaluation was performed for the tax years 2008 through 2010, which are the years that remain subject to federal and state examinations as of June 30, 2011. Sub-Saharan Africa A designated gift of $19,656 was sent to the Evangelical Lutheran Church of Kenya for funding support in the 1001 Orphans Program. These funds were donated for the purpose of providing the 1001 Orphan Program with chickens, a chicken coop, chicken feed, cows, a cow pen, motor scooters and fuel for Lutheran Deaconesses' transportation between foster homes and rescue centers and sponsorship of several orphans. 19656 Wire Transfer 0 N/A N/A 1 0 0 0 0 0 0 0 Golf Outing 81420 64832 16588 0 0 7488 831 0 112 Fashion Show 20889 14219 6670 0 0 5938 0 0 0 0 102309 79051 23258 0 0 13426 831 0 112 14369 8889 1 Lutheran Church Missouri Synod 1333 South Kirkwood Road St Louis MO 63122 430658188 501(c)(3) 144467 0 Cost N/A $102,707-In support of the ministry of the 1001 Orphans project in Kenya. $37,500-In support of the scholarship program at the Themba School in South Africa. $4,260-In support of the pastorial education of two Concordia Theological Seminary students at Fort Wayne. Immanuel Lutheran Church 2616 Connecticut Avenue Joplin MO 64804 440599589 501(c)(3) 50000 0 Cost N/A $25,000-In support of tornado relief for those affected by the May 2011 Tornado. Lighthouse Foundation 1302 East Cruikshank Road Butler PA 16002 251547324 501(c)(3) 50000 0 Cost N/A $50,000-In support of matching funds raised by the Lighthouse Foundation for their work in serving the community through their mission. Pittsburgh Area Lutheran Ministries 531 North Neville Street Pittsburgh PA 15213 651234532 501(c)(3) 35500 0 Cost N/A $35,500-To support mission work in the greater Pittsburgh area to better reach the lost through mission grants, scholarships, nursing home chaplaincy, reformation celebration, supplies, Concordia Plan Services benefits for an affiliated clergy member. Pittsburgh Area Lutheran Schools 1261 Pennsylvania Avenue Oakmont PA 15139 251716013 501(c)(3) 35000 0 Cost N/A To improve Lutheran day schools and preschools in Pittsburgh through projects including scholarships, admission director, director of development, preschool grants, specialty teachers, advertising, staff development, service project. Redeemer Lutheran School 1261 Pennsylvania Avenue Oakmont PA 15139 251126799 501(c)(3) 30000 0 Cost N/A $30,000-In support of expanding the Redeemer Lutheran School and creating a pre-kindergarten through grade 12 community Lutheran school to better serve students in the ministry of providing a Christ-centered education. The English District-LCMS 33100 Freedom Road Farmington MI 48336 381675740 501(c)(3) 30000 0 Cost N/A $20,000-To expand Lutheran 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, CA. St Luke Lutheran Church 330 Hannahstown Road Cabot PA 16023 430658188 501(c)(3) 25000 0 Cost N/A $25,000-In support of the establishment of Lutheran Intercity Network Coalition (LINC)-Pittsburgh. LINC is a coalition of Lutheran Church Missouri Synod churches in the Pittsburgh area that create programs that will minister to and provide care for poverty level senior citizens, children, and individuals with medical needs. In addition, LINC plants new churches in the areas where these individuals reside. Associated Lutheran Missions Inc PO Box 3190 McKeesport PA 15134 251893762 501(c)(3) 20200 0 Cost N/A $20,200-To assist in Kidzone Extreme Camp 2011, playground fencing, holiday gift cards, and buzzer door intercom system. Shepherd of the Springs Lutheran Church 6755 Earl Drive Suite 100 Colorado Springs CO 80918 840887087 501(c)(3) 17500 0 Cost N/A $8,750-To support the pastoral education program at Christ Evangelical Lutheran Church of Sierra Leone. White Fields Foundation 8225 Peebles Road Pittsburgh PA 15237 204007748 501(c)(3) 17500 0 Cost N/A $17,500-To support the direct expenses of the Homewood Mentoring, Sports, Outreach and Discipleship Programs. There are three areas of focus: Little League Baseball, Winter Basketball Mentoring Program & White Fields Men Project which includes White Fields/YMCA Collaboration for Men in Recovery Project. This project utilizes the existing Y residential housing facility for the purpose of developing a faith-based therapeutic community for men in recovery from drug & alcohol dependency. Concordia Theological Seminary 6600 N Clinton Street Fort Wayne IN 46825 370673478 501(c)(3) 15000 0 Cost N/A $15,000-To provide matching support for the purpose of providing pastorial education at the seminary for two pastors from the Evangelical Lutheran Church of Kenya. Resurrection Lutheran Church 1612 Meadow Edge Lane Spring TX 77388 746150642 501(c)(3) 15000 0 Cost N/A $15,000-In support of the development of a tilapia farm and vegetable build-outs to make the orphanage self-sufficent. Fuller Center Disaster ReBuilders 3810 Martin Luther King Jr Drive Orange TX 77632 263704583 501(c)(3) 10000 0 Cost N/A $10,000-To support their work to complete two more homes in 2011 in the communities of Orange and Bridge City, Texas (where they have been working since June 2009). Urban Impact Foundation 801 Union Place 4th Floor Pittsburgh PA 15212 251752269 501(c)(3) 10000 0 Cost N/A $10,000-To support the day camp program which helps children and youth maintain/reinforce math and reading skills to alleviate or eliminate regression over the summer months. Lutherans in Medical Missions PO Box 766 Concordia MO 64020 431699294 501(c)(3) 9200 0 Cost N/A $9,200-To cover the cost of three volunteers to Christmas Lutheran Church in Bethlehem and additional communities in Palestine. This includes health screenings and education, teaching, and travel for community health educator consultant to Cambodia and two Latin American Lutheran deaconesses for train-the-trainer program at the Evangelical Lutheran Church of Chile. Calvary Lutheran Church 4725 Old William Penn Highway Murrysville PA 15668 251211921 501(c)(3) 7000 0 Cost N/A $7,000-To support the R.E.W.A.R.D. program (Reservations for Evangelism, Worship, Advancement, Reaching, Discipleship) that reaches out and spreads the word of Christ through Vacation Bible School in Standing Rock Sioux Reservation, McLaughlin, SD. Operation Safety Net Pittsburgh Mercy Health System 101 Bradford Road Suite 520 Wexford PA 15090 251604115 501(c)(3) 15000 cost $7500-Giant Eagle gift cards, $7500-Walmart gift cards $15,000-Operation Safety Net provides for the homeless of Pittsburgh. In response to a grant request by Operation Safety Net $7500 in Walmart gift cards and $7500 in Giant Eagle (grocery store) gift cards were provided for the purpose of distribution to the disadvantaged and homeless in the Pittsburgh Pennsylvania area. 18 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 Disbursement 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 355174 0 46500 0 16500 0 56668 0 18572 0 493414 0 0 Paul Brand 0 170742 0 0 0 3950 0 20215 0 18572 0 213479 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 Keith Frndak, Paul Brand, Kim Young, William Giallombardo F990_P06_S0A_L06 Form 990, Part VI, Section A, Line 6 Concordia Lutheran Ministries (EIN 20-5138278) is the sole memeber 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 sent to the board of directors prior to submission. Any questions concerning the return are addressed at the following board meeting 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) and Concordia Visiting Nurses (EIN 42-1704067)) 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 25-5138278) publishes an annual report that summerizes 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 Form 990 is available at no cost at guidestar.org. F990_P10_S00_L20 Form 990, Part X, Line 20 There is no Schedule K for this entry. The bond related to the $5,397,610 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 $10,437,528- Unrealized gains on investments. ($30,275,873)- Fund transfer to Concordia Lutheran Ministries (EIN 20-5138278). $12,144,793- Fund transfer from Rebecca Residence (EIN 25-0974311). $5,940,254- Fund transfer from Concordia Lutheran Health and Human Care (EIN 25-0969458). ($123,216)- Reconcile present value of gift annuities. ($122)- 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 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 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 Provide skilled nursing, personal care, and independent living services. PA 501(c)(3) 509(a)(2) Concordia Lutheran Ministries 20-5138278 0 Concordia Medical Equipment 615 North Pike Road Cabot PA 16023 204286767 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 0 0 1 0 0 1 1 Concordia Visiting Nurses c 4350000 Cost Concordia Lutheran Health and Human Care c 4300000 Cost Concordia Lutheran Health and Human Care b 285263 Cost Concordia Lutheran Ministries q 30263238 Cost Concordia Lutheran Health and Human Care n 114351 Cost Concordia Lutheran Health and Human Care r 5940254 Cost Filed IRS Form 8868 for the initial 3 month extension and the additional 3 month extention. Additional time was needed to gather information and complete the Form 990 accurately.