2011-05-04T09:37:31-07:00 2010-06-30 990 2009-07-01 205138266 Concordia Lutheran Ministries Foundation CONC 7243521571 134 Marwood Road Cabot PA 160232299 Paul Brand 7243521571 2011-05-04 2009 2016-02-24 21:20:13Z Keith Frndak CEO 134 Marwood Road Cabot PA 160232299 81971188 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. 10 6 0 82 0 0 928353 14155425 0 -2981818 6565450 -7073 -2053465 20713802 454129 464215 0 0 0 0 422190 658570 876319 1122785 -2929784 19591017 37932640 54935846 6128308 6283351 31804332 48652495 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 dba Concordia of the South Hills (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 504955 436275 0 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 underpriviledged with a strong focus on children and ministry. These expenses also include travel costs related to the oversight of such programs. 203274 0 0 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. 103349 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. 4125 0 These expenses are related to our Legacy Society annual luncheon and indirect fundraising expenses. The luncheon expenses include facility rental and supplies. The Legacy Society was established to recognize donors who are intentionally planning a legacy gift to the organization or its affiliates through their estates. This annual luncheon honors their commitment and generosity. The indirect fundraising expenses include signs and planning meeting refreshments. 4125 0 0 815703 1 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 10 6 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 X David Alsing 5 X 0 0 0 Michael Fiffik 5 X 0 0 0 William Giallombardo 5 X 0 103865 6007 William Hallock 5 X 0 0 0 Steve Johnson 5 X 0 0 0 Mike Rodgers 5 X 0 0 0 Jim Wolf 5 X 0 0 0 Kim Young 5 X 0 103197 6176 Jamison Hardy 5 X 0 0 0 James Limbaugh 5 X 0 0 0 Keith Frndak 7 X X 0 340655 36938 Paul Brand 5 X X 0 170031 27440 0 717748 76561 0 0 1 0 0 0 0 62939 12650000 0 1442486 0 14155425 0 586954 586954 0 0 67202434 61223938 5978496 0 5978496 5978496 26375 62939 33448 -7073 0 0 -7073 0 20713802 0 0 6558377 464215 464215 1388 1388 61464 61464 84612 84612 13561 13561 4956 4956 4876 4876 227 227 42942 40740 2202 7329 7329 83656 83656 306623 306623 5358 5358 3385 3385 Admin Allocation 33768 0 33768 Donor Appreciation Luncheon 3455 3455 0 Indirect Fundraising Events Expense 670 670 0 Miscellaneous Expense 300 0 300 1122785 815703 307082 0 1889696 400416 16094 13357 5648694 5529215 159588 145372 79618 373 79618 79245 30090950 48720241 48000 48000 37932640 54935846 441736 709949 44837 49854 5641735 5523548 6128308 6283351 X 29149038 45287128 0 200 2655294 3365167 31804332 48652495 37932640 54935846 X 0 0 0 X X X X 0 0 0 Concordia Lutheran Health and Human Care 250969458 9 1 1 1 248087 Good Samaritan Hospice 251818793 9 1 1 1 2092 Rebecca Residence dba Concordia at Rebecca Residence 250974311 9 1 1 1 5088 Concordia Lutheran Ministries of Pittsburgh dba Concordia of the South Hills 270209886 9 1 1 1 51356 4 306623 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 78500 0 78500 0 0 0 0 0 0 0 0 1118 0 373 745 0 0 0 0 79245 Investment in Telecaregivers 48000 C 48000 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 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 2007 through 2009, which are the years that remain subject to federal and state examinations as of June 30, 2010. Golf Outing 72616 52241 20375 700 2780 21342 1432 0 941 Fashion Show 16698 10698 6000 0 0 0 5985 0 268 0 89314 62939 26375 700 2780 21342 7417 0 1209 33448 -7073 1 Lutheran Church Missouri Synod 1333 South Kirkwood Road St Louis MO 63122 430658188 501(c)(3) 100000 0 Cost N/A $25,000-Disaster relief following Haitian Earthquake, $25,000-In support of the scholarship program at the Themba School in South Africa, $50,000-In support of the ministry of the 1001 Orphans project in Kenya. Concordia Theological Seminary 6600 N Clinton Street Fort Wayne IN 46825 370673478 501(c)(3) 15000 0 Cost N/A To provide matching support for the purpose of providing pastorial education at the seminary for two pastors from the Evangelical Lutheran Church of Kenya. Christ Lutheran Church 3901 E Indian School Road Phoenix AZ 85018 860134466 501(c)(3) 20000 0 Cost N/A To support Christ Church, Phoenix, AZ, outreach to help orphans in Shongweni, South Africa through their mission work in furnishing and equipping the Center for Compasion. Lutherans in Medical Missions PO Box 766 Concordia MO 64020 431699294 501(c)(3) 10000 0 Cost N/A To support the expenses of travel, training, and teaching of Community Health Educator Training seminars. Associated Lutheran Missions Inc PO Box 3190 McKeesport PA 15134 251893762 501(c)(3) 11438 0 Cost N/A To assist in support of the ministry of Sonshine Kitchen. White Fields Foundation 8225 Peebles Road Pittsburgh PA 15237 204007748 501(c)(3) 37500 0 Cost N/A To support the direct expenses for the North Side Mentoring, Baseball, Outreach and Discipleship Programs of White Fields Foundation. Urban Impact Foundation 801 Union Place 4th Floor Pittsburgh PA 15212 251752269 501(c)(3) 17000 0 Cost N/A To support the Day Camp Program which helps children and youth maintain/reinforce math and reading skills to alleviate or eliminate regression of these skills over the summer months. Fuller Center Disaster ReBuilders 3810 Martin Luther King Jr Drive Orange TX 77632 263704583 501(c)(3) 13750 0 Cost N/A $10,000-To support their work in East Texas to rebuild a home for a needy family whose home was flooded and completely destroyed by Hurricane Ike. $3,750-To support their mission of helping people rebuild their homes following a natural disaster. The English District - LCMS 33100 Freedom Road Farmington MI 48336 381675740 501(c)(3) 20000 0 Cost N/A $10,000-To support the after-school program of Bethany Lutheran Church in Ewing, NJ. $10,000-To support the creation of an environment of leadership development for missional outreach through coaching and learning groups. Pittsburgh Area Lutheran Schools-A Nonprofit Corporation 1261 Pennsylvania Avenue Oakmont PA 15139 251716013 501(c)(3) 107063 0 Cost N/A $86,063-To improve Lutheran schools and preschools in the Pittsburgh area through projects including scholarships, service in the community, admissions directors, specialty teachers, staff development, advertising, grant writer and director of development. $21,000-To support scholarships for the students enrolled at Pittsburgh Area Lutheran Schools. Pittsburgh Area Lutheran Ministries 531 North Neville Street Pittsburgh PA 15213 651234532 101250 0 Cost N/A $60,000-To support the growth of existing ministries and the establishment of new ministries. $41,250-To support various area LCMS programs such as Unity After-school program, deaf ministry and blind ministry. 10 1 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, Reporting and Disclosure Guidelines. The Mission and Ministry Committee is tasked with 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. Grantees are required to sign a grant agreement policy letter. Disbursements are then made in accordance to 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 grant project, 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 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_L03 Schedule J, Part I, Line 3 Concordia Lutheran Ministries Foundation has no employees. Compensation listed in Schedule J, Part II is paid by an affiliate organization. SchJ_P01_S00_L04 Schedule J, Part I, Line 4 Keith Frndak, Paul Brand, Kim Young, William Giallombardo Butler County Dev Industrial Authority series 2004 251487895 123600AK4 2004-05-01 6200000 Acquistion of Rebecca Residence (EIN 25-0974311) 0 1 6200000 0 0 0 141947 0 6058053 2004 0 0 1 1 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 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_L11 Form 990, Part VI, Section B, Line 11 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 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 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 Form 990 is available at no cost at guidestar.org. 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 Concordia Lutheran Health and Human Care 134 Marwood Road Cabot PA 16023 250969458 Provide skilled nursing, assisted living, independent living, and rehabilitation services. PA 501(c)(3) 509(a)(2) Concordia Lutheran Ministries 20-5138278 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 Concordia Lutheran Ministries of Pittsburgh dba Concordia of the South Hills 1300 Bower Hill Road Pittsburgh PA 15243 270209886 provide skilled nursing, assisted living, and independent living services. PA 501(c)(3) 509(a)(2) Concordia Lutheran Ministries 20-5138278 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 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 Concordia Lutheran Ministries q 1790854 Concordia Lutheran Health and Human Care b 248087 Concordia Lutheran Health and Human Care c 6450000 Concordia Lutheran Health and Human Care r 3542523 Concordia Lutheran Ministries of Pittsburgh dba Concordia of the South Hills b 51356 Concordia Visiting Nurses c 5300000