2011-06-07T13:52:28-07:00 2010-06-30 990 2009-07-01 250974311 REBECCA RESIDENCE REBE 7244440600 3746 Cedar Ridge Road Allison Park PA 15101 Paul Brand 7243521571 2011-05-04 2009 2016-02-24 21:20:13Z X Concordia at Rebecca Residence Keith Frndak 134 Marwood Road Cabot PA 16023 22137160 0 X http://www.concordialm.org/rebecca.html X 1871 PA Rebecca Residence provides high-quality assisted living, skilled nursing, and rehab/therapy services to those individuals entrusted to our care. 11 5 194 20 0 0 49870 17542 8863471 9076847 -1195823 839224 9986 54647 7727504 9988260 0 0 0 0 4666058 4765539 0 0 11515 3342366 3188591 8008424 7954130 -280920 2034130 25008573 27653162 5955410 5941078 19053163 21712084 Rebecca Residence provides high-quality assisted living, skilled nursing, and rehab/therapy services to those individuals entrusted to our care. 0 0 6838723 9076847 Rebecca Residence provides high-quality assisted living, skilled nursing, and rehab/therapy services to individuals entrusted to our care. The facility is licensed for 65 assisted living beds and 60 skilled nursing beds. All beds are located in either private or almost-private rooms. During the fiscal year ended June 30, 2010, 465 residents were served by the facility. 42 residents received rehabilitation services that enabled them to be transferred from skilled nursing to assisted living at Rebecca Residence. Another 27 were transferred to other assisted living facilities after receiving their rehabilitation services. 231 residents were able to be discharged back to their home in the community. During the 6/30/10 fiscal year, the facility averaged 56.9 residents per day in assisted living and 52.0 residents per day in skilled nursing, translating to a total of 39,722 days of care provided in the facility. Residents of assisted living are cared for by licensed practical nurses (LPNs) and nursing assistants. In addition to LPNs and nursing assistants, residents in skilled nursing are also cared for by registered nurses. Care plans are developed by inter-disciplinary teams in both assisted living and skilled nursing that outline the care that is to be provided to the residents. It is the goal of the facility to serve residents in the least restrictive environment - assisted living as opposed to skilled nursing and discharged home as opposed to serving residents in the facility. Residents receive assistance with activities of daily living which includes eating, bathing, toileting, transferring and medication assistance. Residents in both assisted living and skilled nursing receive housekeeping and laundry. The facility employs its own therapy staff that provides services to residents, enabling them to get back to their highest possible level of functionality. Therapy services provided include physical, occupational and speech therapy. A robust activities program is provided to create a stimulating environment. Examples of activities programs provided to the residents include, but are not limited to, musical entertainment, daily exercise classes, current events updates, Bible studies, church services, holiday parties, summer picnics and day trips outside of the facility. 203911 0 The facility provided 2,601 subsidized days of care during the year to residents who were unable to pay for the full cost of their care due to lack of resources. This averages 7.13 residents per day and totaled $203,911 worth of subsidies. This is funded partly by donations from the Rebecca Residence Foundation and individuals in the community. 0 0 0 7042634 1 1 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 194 1 0 0 0 0 0 0 0 0 0 11 5 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X Betty Kendall 7244441520 3746 Cedar Ridge Road Allison Park PA 15101 David Alsing 1 X 0 0 0 Brian Hortert 1 X 0 125245 7185 Charlene Kline 1 X 0 127459 7303 Ruth Redenbaugh 1 X 0 0 0 Larry Talmadge 1 X 0 112721 6568 Beatrice Lynch 1 X 0 0 0 Glenda Larson 1 X 0 0 0 Missy Unkovic 1 X 0 0 0 Keith Frndak 4 X X 0 340655 36938 Paul Brand 2 X X 0 170031 27440 Kimberly Young 2 X X 0 103197 6176 0 979308 91610 0 0 1 0 Concordia Lutheran Health and Human Care 134 Marwood Road Cabot PA 16023 Management Services 142241 1 0 0 0 5088 0 12454 0 17542 Skilled Nursing and Assisted Living 623000 9076847 9076847 0 0 0 0 0 0 9076847 242991 242991 0 0 0 0 0 0 0 0 0 0 0 0 12745133 0 12148900 0 596233 0 596233 596233 0 0 0 Miscellaneous Income 623000 54647 54647 0 0 0 0 0 0 54647 9988260 9970718 0 0 3826765 3482840 343925 169132 152280 16852 450423 399873 50550 319219 291076 28143 141348 141348 8103 8103 22260 22260 52404 52404 238706 190434 48272 43639 33597 10042 34422 13964 19561 897 400934 400934 5280 4704 576 6739 6408 331 83655 83655 679837 679837 4819 4819 Pharmacy 582138 582138 0 0 Medical Supplies & Expenses 201155 201155 0 0 Small Equipment 44575 35570 9005 0 Foodservice Expenses 325479 325479 0 0 Miscellaneous Expenses 313098 192172 120926 0 7954130 7042634 899981 11515 747199 786747 1135746 1079549 6074 6271 17810835 10648303 7609222 7162532 15079732 18187463 430600 430600 25008573 27653162 258587 317667 5696823 5623411 5955410 5941078 X 12857513 15146206 1597636 1650220 4598014 4915658 19053163 21712084 25008573 27653162 X 0 0 0 X 50 1841 1315 2518 49870 55594 6846465 7112049 7744708 8350305 8949794 39003321 6846515 7113890 7746023 8352823 8999664 39058915 39058915 107144 166645 330637 260095 198824 1063345 107144 166645 330637 260095 198824 1063345 214288 333290 661274 520190 397648 2126690 36636 57148 10556 19836 9986 134162 7097439 7504328 8417853 8892849 9407298 41319767 0.94528 0.9714 0.05147 0.0251 X Miscellaneous related income RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 430600 X 0 0 1061103 1061103 0 13098721 7565814 5532907 0 624243 468154 156089 0 1941937 1703308 238629 0 1084831 911027 173804 7162532 Collections 430600 430600 Note Payable to Affiliate 5529215 Accounts Payable to Related Organization 94196 5623411 SchD_P03_S00_L01 Schedule D, Part III, Line 1 Collections - The Organization's collection is comprised of artifacts of historical significance, works of art and antiques. The collections were acquired through purchases and contributions since the Organization's inception and are recognized as assets on the balance sheets. Items purchased are recorded at cost and contributed items are recorded at their appraised fair market value. Purchases of collection items are recorded as decreases in unrestricted assets in the year in which the items are acquired, or as temporarily or permanently restricted net assets if the assets used to purchase the items are restricted by donors. Proceeds from deaccessions or insurance recoveries are reflected as increases in the appropriate net asset classes. The collections are classified as non-depreciable property since their value is expected to appreciate. SchD_P03_S00_L04 Schedule D, Part III, Line 4 Rebecca Residence's works of art vary among paintings, vases and other items of historical significance. These items reflect the history of the organization and serve as a marketing tool to prospective residents and their families. SchD_P10_S00_L00 Schedule D, Part X 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 Obligors for Conduit Debt Securities, (FSP 126-1). FSP 126-1 amended certain accounting literature to include conduit debt obligors in the definition of a public entity 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 2007 through 2009, which are the years that remain subject to federal and state examinations as of June 30, 2010. 0 1 0 0 0 0 0 0 0 Keith Frndak 0 319155 0 0 0 21500 0 50728 0 17460 0 408843 0 0 Paul Brand 0 153531 0 0 0 16500 0 24980 0 17460 0 212471 0 0 SchJ_P01_S00_L04 Schedule J, Part I, Line 4 All of the following individuals had a contribution to a 457 non-qualified retirement plan during the calendar year 2009. The amounts received under the 457 plan are included under Reportable Compensation from Related Organizations. Keith Frndak; Paul Brand; Brian Hortert; Charlene Kline; Larry Talmadge; Kimberly Young. F990_P00_S00_L0B Form 990, Header, Line B In the original filing, in Part IX Statement of Functional Expenses, Fundraising expenses were not recorded in comlumn (D). Because fundraising in the primary exempt purpose of this organization it was our understanding that these expenses should not be recorded in column (D). After a conversation with our tax professionals about this subject we realized that we were mistaken and this amended return now segregates fundraising expenses from all other expenses. F990_P03_S00_L04a Form 990, Part III, Line 4a Community Benefits Provided by the Organization - In addition to the program services provided to residents of the facility, Rebecca Residence also provides general community benefits. Examples include, but are not limited to, hosting Seniors for Safe Driving educational course, providing space in the facility for use by outside church and community groups for their functions and donating various gift baskets for fundraisers for non-related charitable organizations. F990_P06_S0A_L06 Form 990, Part VI, Section A, Line 6 Concordia Lutheran Health and Human Care is the sole member of Rebecca Residence. F990_P06_S0A_L07a Form 990, Part VI, Section A, Line 7a Concordia Lutheran Health and Human Care is the sole member of Rebecca Residence and elects nine of the twelve members of the board of directors of Rebecca Residence. F990_P06_S0A_L07b Form 990, Part VI, Section A, Line 7b Concordia Lutheran Health and Human Care, being the sole member of Rebecca Residence, holds certain reserve powers over the board of directors of Rebecca Residence. F990_P06_S0B_L11 Form 990, Part VI, Section B, Line 11 A copy of the Form 990 is provided to the board of directors prior to submitting the Form 990 with the Internal Revenue Service. An opportunity is given to the board of directors to provide comments and/or feedback on the contents of the Form 990. Management considers all comments and feedback and makes changes to the Form 990 as appropriate. F990_P06_S0B_L12c Form 990, Part VI, Section B, Line 12c Members of the board of directors are periodically reminded of their responsibility to report any potential conflict of interest. The board's conflict of interest policy is completed by each board member on an annual basis. Any potential conflict of interest that is disclosed is discussed and handled on an individual basis as appropriate. F990_P06_S0B_L15 Form 990, Part VI, Section B, Line 15 The administrator and director of nursing salaries are reviewed on an annual basis, most recently in January 2010. The organization participates in various state and national industry-specific salary surveys. Results of the surveys are used to measure the salaries and benefits of key employees. F990_P06_S0C_L19 Form 990, Part VI, Section C, Line 19 Concordia Lutheran Ministries 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 avaivable to the public upon request. The Form 990 is available through the GuideStar website and the Form 990 would be presented to any individual who requests, in writing, a copy of the form. Concordia Lutheran Ministries 134 Marwood Road Cabot PA 16023 205138278 Oversees all activities of affiliated organizations. PA 501(c)(3) 509(a)(3) N/A Concordia Lutheran Health and Human Care 134 Marwood Road Cabot PA 16023 250969458 Skilled Nursing, Assisted Living, Independent Living, Childcare PA 501(c)(3) 509(a)(3) Concordia Lutheran Ministries Rebecca Residence Foundation 3746 Cedar Ridge Road Allison Park PA 15101 412127319 Manage investment assets of Rebecca Residence PA 501(c)(3) 509(a)(3) N/A Good Samaritan Hospice of Pittsburgh 3500 Brooktree Road Suite 320 Wexford PA 15090 251318793 In-Home and In-Patient end of life care. PA 501(c)(3) 509(a)(3) Concordia Lutheran Health and Human Care Providence Pharmacy Services 615 North Pike Road Cabot PA 16023 223885810 Institutional Pharmacy PA Concordia Providence LLC Related 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 Concordia Lutheran Health and Human Care l 142241 Rebecca Residence Foundation c 445378 Concordia Lutheran Health and Human Care o 532837 Concordia Lutheran Ministries p 228288 Form 8868 was previously filed and approved by the IRS.