2011-07-05T14:26:22-07:00 2010-06-30 990 2009-07-01 250969458 CONCORDIA LUTHERAN HEALTH AND HUMAN CARE CONC 7243521571 134 Marwood Road Cabot PA 160232215 Paul Brand 7243521571 2011-05-05 2009 2016-02-24 21:20:13Z X Keith Frndak 134 Marwood Road Cabot PA 16023 62537249 0 X concordialm.org X 1881 PA Concordia Lutheran Health and Human Care provides high quality Skilled Nursing, short term rehab, Assisted Living, Adult Day Care services, Retirement Living, and Child Care Services. We serve those with limited funds to the best of our ability. 7 3 686 150 0 0 123861 266432 31697021 34504766 -285846 2873946 -949367 341662 30585669 37986806 0 0 0 0 17891963 18850513 0 0 2089 11652519 19331150 29544482 38181663 1041187 -194857 79328162 74842351 54067588 53640851 25260574 21201500 Concordia Lutheran Health and Human Care is a 501 (c)(3) charitable organization that provides skilled nursing, assisted living, independent living, inpatient and outpatient rehab and both adult day and child care services. The organization was founded in 1881 and began operations in 1882. For more than 125 years, Concordia has been a place with a mission of caring. A place for healing. A place to feel comfortable and a place where heartfelt Christian faith and a strong sense of service to others help us make a difference every day. We strive to provide the highest quality of caregiving services in a Christian environment and to serve those with limited funds to the best of our ability. Concordia is one of the 10 largest providers of senior care in the Pittsburgh region and has grown to the 49th largest non-profit provider in the country. 0 0 14545722 14426403 In the year ending June 30, 2010, the skilled nursing and rehab division had average occupancy levels of 95 percent and provided 46,966 bed days of service for 136 beds. 42 percent of those patient days were provided to Medical Assistance residents. On average we serve 54 residents each day through the Medical Assistance program. Skilled nursing offers a comprehensive range of outstanding, professional healthcare services in a clean, homelike environment. In order to maintain affordable private pay rates for the residents, the organization relies heavily on contributions and gifts. Concordia's outpatient rehabilitation program, which also reaches out to the general population in the community continues to grow. Increased community referrals compounded by our ever growing reputation as a premier rehabilitation provider in the region, has us tremendously optimistic for years to come. To serve our inpatient rehabilitation patients, we are emphasizing treatment focused on short term rehab. Most can return to their home in three to four weeks. 14019115 0 14455929 With 410 assisted living beds in Concordia Lutheran Health and Human Care, we are one of the largest senior care providers in Pennsylvania. On average we serve 346 residents per day providing 126,426 days of service. We are committed to serving those regardless of their ability to pay. In FY 2010 Concordia subsidies exceeded $900,000 with over 48 residents per day receiving subsidies. We offer 24 hour nursing support. It is our goal to enable residents to stay in assisted living for as long as they can before moving on to skilled nursing by offering five levels of care. In addition, the Adult Day services program which is licensed by the Dept. of Aging, currently serves 19 clients daily and provides a safe, secure environment. We provide a variety of therapies for individuals with Alzheimer's type diseases. Volunteers and fellow residents offer companionship every day while the activities department organizes trips and events, as well as classes for the residents. Chaplains hold regularly scheduled worship services and bible classes. While the focus is on our participants, we do not neglect the needs of the caregivers. Specialists on specific issues are available for consultation and support groups periodically meet. 290809 0 371878 Concordia's Child Day Care center has been in operation since 1987 and cares for approximately 60 children each day, five days a week. Concordia recognizes that child care can be expensive, therefore a 30% discount is offered to all employees who use this service. Concordia also serves the community. 2580150 0 5250556 Senior Residential Facilities programs: Very reasonable entrance fees and monthly fees allowed the organization to operate at 95 percent occupancy in its apartments in Fiscal Year 2010. Over 400 individuals live in the 328 Haven Apartments. The waiting list reflects the fine reputation we have established among the senior community and our success in meeting the needs of our residents. According to our annual survey, resident satisfaction is very high. Monthly fees include routine maintenance service, transportation to local shopping centers and grocery stores, help with medical forms and income taxes, individual local trips for medical appointments (on a limited basis), and a medical alert system. (328 apartments) 2580150 0 5250556 31435796 1 1 0 0 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 60 0 1 686 1 0 0 0 0 0 0 0 0 0 7 3 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 PA X X Paul Brand 7243521571 134 Marwood Road Cabot PA 160232215 Martin Trettel 2 X 0 125767 24835 Anzie Kelley 2.0 X 0 74709 10688 Rev Jamison Hardy 2.0 X 0 0 0 Virginia Humphrey 2.0 X 0 0 0 Rev Barry Keurulainen 2.0 X 0 0 0 Paul Rehkopf 2 X 0 0 0 Kenneth Wallhausen 2 X 0 0 0 Keith Frndak 50.0 X X X X 340655 0 36938 Paul Brand 45.0 X X X X 170031 0 27440 Brian Hortert 45 X X 125245 0 24645 Charlene Kline 45.0 X X 127459 0 12603 Larry Talmadge 45.0 X X 112721 0 6568 Kim Young 45 X 103197 0 6176 979308 200476 149893 6 0 1 0 0 0 0 0 0 0 266432 0 266432 Skilled Nursing 623000 14426403 14426403 0 0 Assisted Living 623000 14455929 14455929 0 0 Senior Citizen Res. Care 623990 5250556 5250556 0 0 Child Care Services 624410 371878 371878 0 0 0 0 0 0 34504766 966803 966803 0 0 0 0 0 0 0 0 0 0 0 0 26457586 0 24550443 0 1907143 0 1907143 1907143 0 0 0 Management Fee-related org 623000 241406 241406 0 0 Unrealized loss market value 623000 -314595 -314595 0 0 Space rental-related org 623000 321177 321177 0 0 93674 93674 0 0 341662 37986806 37720374 0 0 979308 979308 13816014 12814582 1001432 796774 629056 167718 2102590 1763736 338854 1155827 960008 195819 1994 1994 51382 51382 233483 231394 2089 122908 47111 75797 87440 6356 81084 2625197 2625197 18925 2733 16192 18959 8182 10777 3397150 3397150 Donation/Fundraising Expense 7406299 7406299 0 0 Food/Food Service Supplies 1600427 1600427 0 Ancillary/Other Supplies 2818217 2696637 121580 Purchased Services 637759 601141 36618 Other 311010 274331 36679 38181663 31435796 6743778 2089 0 4177442 2602621 0 3445046 3151513 0 0 0 0 636682 1033270 81624517 29610310 54462014 52014207 14745667 14203256 1861311 1837484 79328162 74842351 1972602 2298420 4360336 4350494 40908267 39946454 12000 14000 0 421376 446832 6393007 6584651 54067588 53640851 X 25260574 21201500 0 0 0 0 25260574 21201500 79328162 74842351 X 0 0 0 X 933183 71512 66444 123861 266432 1461432 40094222 28500928 29032179 31697021 34504766 163829116 0 0 0 0 0 0 0 0 0 0 0 0 41027405 28572440 29098623 31820882 34771198 165290548 165290548 1889919 728725 1335828 -285346 2873946 6543072 1889919 728725 1335828 -285346 2873946 6543072 486455 246935 412601 394523 341662 1882176 43403779 29548100 30847052 31930059 37986806 173715796 0.95150 0.96368 0.03767 0.02560 X Part III line 12 - a total of $341,662 is in other income. The following is the breakdown. Related organization income: management fees $241,406 and space rental to subsidiaries $321,177. Space rental to outside health care entities to provide services to our residents and employees was received $52,008. In addition, unrealized losses related to market value adjustments on investments ($314,595) is also in this category. The organization received a supplemental payment in the amount of $23,232 from Kore energy. This was an agreememt that was entered into to voluntarily participate in their program to curtail electrical services. The remainder is miscellaneous income collected for resident related activities. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 1686728 0 1686728 61652917 0 18482260 43170657 0 0 0 0 18284872 0 11128050 7156822 0 0 0 0 52014207 Investments in Providence Pharmacy 821698 C Investment in Good Samaritan Hospice 1015786 C 1837484 0 Refundable entrance fees 6584651 6584651 SchD_P04_S00_L02b Schedule D, Part IV, Line 2b Potential residnets in the independent living may choose to be on a waiting list and have priority for the next available apartment. The deposit is $500 per apartment. The asset is listed as cash on the balance sheet. 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. 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, 2008, and 2007, remain subject to examination by the Internal Revenue Service and various state agencies. X X 0 1 0 0 0 0 0 0 0 Keith Frndak 319155 0 0 0 21500 0 50728 0 17460 0 408843 0 Paul Brand 153531 0 0 0 16500 0 24980 0 17460 0 212471 0 0 SchJ_P01_S00_L04 Schedule J, Part I, Line 4 Concordia Lutheran Health and Human Care participates in a non qualified 457 plan for it's highly compensated employees of the Organization. The parent company Board of Directors approves all participants who are enrolled in the plan. In the calendar year 2010 Keith Frndak CEO, Paul Brand CFO, Charlene Kline VP, Brian Hortert VP, Larry Talmadge VP, Martin Trettel VP and Kim Young Controller are all participants in the plan. Butler County Industrial Dev Authority series 2004 251487895 123600AK4 2004-05-01 9800000 Building expansion and acquisition 0 0 Butler County Industrial Dev Authority series 2008 251487895 123600AK4 2008-10-29 31885000 Refinancing 0 0 9800000 0 0 0 66012 0 9733988 2007 0 1 1 1 31885000 0 0 0 204500 0 31680500 2008 0 1 1 1 0 1 1 0 1 0.0083 0 0.0083 1 0 1 1 0 1 0 0 0 1 1 1 0 0 0 0 1 1 0 0 0 0 F990_P00_S00_L0B Form 990, Header, Line B In the original filing, Part IX Statement of Functional Expenses, Fundraising expenses were omitted from column (D). This resulted in a minor change, but one that is necessary for the Pennsylvania charitable return. The IRS Form 990 will now coincide with the state return. F990_P03_S00_L00a Form 990, Part III (Cont. 1) Concordia Lutheran Ministries has received its accreditation through the Commission on Accreditation of Rehabilitation Facilities (CARF) which is a nationally recognized accrediting body that gives its stamp of approval to retirement communities if each of their 16 standards are met. Fewer than 300 organizations nationwide have received CARF accreditation, which is widely regarded as a seal of excellence for aging services continuum. Concordia Lutheran Ministries is one of only nine CARF-CCAC accredited Aging Services Networks in the world and recipient of the inaugural Pennsylvania Department of Aging Excellence in Quality Care Award. The organization serves over 20,000 people in the western PA region annually. Locally, Concordia Lutheran Health and Human Care is in the top 2% of the Pennsylvania Department of Health inspection results. Concordia provides high level, clinical training to their employees and does not utilize agency staffing. Employee turnover rates have remained under 18 percent. The industry average is about 35 percent. We feel proud knowing that our employees choose to stay at Concordia. This stability translates into better care for our patients, long-term residents, and community clients. Concordia Lutheran Health and Human Care reaches out to the community in many ways beyond the services we offer to our patients and residents. LOCAL COMMUNITY INITIATIVES - Annually Concordia holds multiple community festivals. At the Cabot Campus, the Summer Festival (attended by nearly 500 visitors) and the Oktoberfest (attended by over 1,000 visitors) continues to provide a fun-filled family day for our community. Additional community activities included the donation of winter clothing to families in need through Katies Kitchen and Lifesteps in Butler, donation of Christmas gifts to Unity After-school program an urban ministry outreach to city children in need. Retired furniture from the Haven lobby was donated to the local St. Luke Lutheran Church Wilhelm House. The Wilhelm House is a place where the church holds meetings for groups such as Divorce Care Support Group, Alocholics Anonymous, bible studies and other types of counseling services. We have a paper recycling program and our blood drives are open to those who live in the area. Concordia also donates funds to many local non-profit organizations such as the fire and ambulance companies, high schools, soup kitchens, hospitals and Junior Achievement. COMMUNITY EDUCATION - Concordia's LifeLong Learning Institute (a senior college concept) is open to seniors in the community. In addition, nursing students at the community vo-tech school and also the community college do their internships and gain their experience at Concordia. Concordia's Adult Day Services offers monthly Alzheimer's Support Group meetings with free client care to the attendees each month. There is also a free trial day offered to all those considering regular use of the Adult Day Services. Concordia conducts a speakers bureau for organizations, churches and senior centers where we provide a speaker on various topics. RECREATIONAL -Throughout our campus the grounds are utilized by the community in a number of ways. The baseball field is utilized each spring and summer by the Saxonburg Baseball Association Youth Baseball Program. At the Ridgewood and Orchard Campuses, community festivals were hosted at each of the facilities for family, friends, residents and community members. In addition, we partner with the YMCA to provide Silver Sneakers. Many retirement living activities such as concerts, dancing groups, and health fairs are open to the public. MISSION - Concordia Lutheran Health and Human Care donated 7.3 million dollars to Concordia Lutheran Ministries Foundation to help further their mission which provides support to both foreign and domestic organizations. The Concordia Lutheran Ministries Vision Statement is straightforward:"Serving the Triune God by providing for the needs of His people." This declaration clearly indicates our motivation for providing excellent care to those entrusted to us. F990_P06_S0A_L06 Form 990, Part VI, Section A, Line 6 Concordia Lutheran Health and Human Care has seven Board members on their Board of Directors that meet quarterly. In addition, Concordia Lutheran Ministries (parent company) is the sole member of Concordia Lutheran Health and Human Care. F990_P06_S0A_L07a Form 990, Part VI, Section A, Line 7a Concordia Lutheran Ministries (parent company) is the sole member of Concordia Lutheran Health and Human Care and elects their board of directors. F990_P06_S0A_L07b Form 990, Part VI, Section A, Line 7b Concordia Lutheran Ministries as the sole member of Concordia Lutheran Health and Human Care has certain reserve powers over Board decisions of Concordia Lutheran Health and Human Care. F990_P06_S0B_L11 Form 990, Part VI, Section B, Line 11 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 is sent draft copies of the 990, prior to filing, in order to provide questions, comments and feedback. Questions and comments were 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 Board members must update the conflict of interest statement annually and are required to disclose any potential conflict 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. In addition, Corporate Compliance training for board members is held annually by the Corporate Compliance Officer. F990_P06_S0B_L15 Form 990, Part VI, Section B, Line 15 The Executive Committee of Concordia Lutheran Ministries (parent company) approves the compensation for the Chief Executive Officer annually. Compensation includes base compensation, deferred compensation and other fringe benefits such as health insurance. The committee uses data from state and national associations for organizations of similar size to compare compensation. Executive Committee decisions for CEO compensation are communicated to the Chief Financial Officer. Compensation for key employees is determined by the CEO. Data from state and national associations is used for comparison purposes. F990_P06_S0C_L19 Form 990, Part VI, Section C, Line 19 Governing documents, conflict of interest policies and financial statements are made available to the public upon request. Concordia Lutheran Ministries publishes an annual report that summarizes the financial operations of the organization and its affiliates which is mailed to all Concordia constituents and is also available to the public upon request. In addition, IRS form 990 is available at no cost on Guidestar.org. F990_P07_S0B_L01A Form 990, Part VII, Section B, Line 1(A) There were no independent contractors who received greater than $100,000 F990_P11_S00_L02b Form 990, Part XI, Line 2b The organization was included in a consolidated audited financial statement with Concordia Lutheran Ministries and its Related Subsidiaries in accordance with Generally Accepted Accounting Principles Concordia Lutheran Ministries 134 Marwood Road Cabot PA 16023 205138278 Parent Organization-oversees activities of affiliated organizations PA 501 (c) (3) 509(a)(3) N/A Concordia Lutheran Ministries Foundation 134 Marwood Road Cabot PA 16023 205138266 manages investment assets of Concordia Lutheran Ministries and affiliates PA 501(c)(3) 509(a)(3) Concordia Lutheran Ministries Concordia Visiting Nurses 615 North Pike Road Cabot PA 16023 421704067 nursing, rehab and personal care services in the home PA 501(c)(3) 509(a)(2) Concordia Lutheran Ministries 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)(2) Concordia Lutheran Health and Human Care Rebecca Residence 3746 Cedar Ridge Road Allison Park PA 15101 250974311 provide skilled nursing, assisted living and rehab services PA 501(c)(3) 509(a)(2) Concordia Lutheran Health and Human Care Concordia Lutheran Ministries of Pittsburgh d/b/a Concordia of the South Hills 134 Marwood Road Cabot PA 16023 skilled nursing, assisted living and independent living services PA 501(c)(3) 509(a)(2) Concordia Lutheran Ministries Providence Pharmacy Services 615 North Pike Road Cabot PA 16023 223885810 provides institutional pharmacy services and consulting to the limited partnership PA Concordia Providence LLC Related 536606 699185 0 0 Concordia Medical Equipment 615 North Pike Road Cabot PA 16023 204386767 provide durable medical equipment and supplies PA N/A C 1 1 1 0 0 0 0 0 1 0 1 0 1 1 1 1 1 0 Concordia Visiting Nurses i 139686 Concordia Visiting Nurses p 463822 Good Samaritan Hospice of Pittsburgh a-iv 88391 Good Samaritan Hospice of Pittsburgh p 191443 Concordia Lutheran Ministries Foundation c 248087 Concordia Lutheran Ministries Foundation b 6450000 Concordia Lutheran Ministries Foundation q 3542523 Rebecca Residence p 532837 Concordia Lutheran Ministries of Pittsburgh d/b/a Concordia of the South Hills k 240000 Rebecca Residence k 142241 Concordia Medical Equipment p 112002 Concordia Lutheran Ministries of Pittsburgh d/b/a Concordia of the South Hills p 175476 Concordia Lutheran Ministries o 866391 Providence Pharmacy Services i 56934 Providence Pharmacy Services p 264718 Providence Pharmacy Services r 470785 An extension filed on form 8868 has been filed and approved