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Nonprofiteer
← CONCORDIA MEDICAL EQUIPMENT

Form 990 for tax year 2024

Filed by CONCORDIA MEDICAL EQUIPMENT.

Totals

Total revenue
$3,413,343
Total expenses
$3,201,899
Contributions and grants received
$134
Grants paid
$455,107
Program service revenue
$3,202,925
Investment income
$23,966
Other revenue
$186,318
Total assets, end of year
$1,817,809
Total liabilities, end of year
$488,315
Net assets or fund balances, end of year
$1,329,494
Program services expenses (Part IX)
$2,461,497
Management and general expenses
$740,402
Fundraising expenses
$0
Program service expenses (Part III)
$2,461,497

Program services were 76.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $134

  • 1e · Government grants (contributions)

    $0

  • 1f · All other contributions, gifts and grants

    $0

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: Medical Equipment Rental

    total $1,771,140 · related or exempt $1,771,140 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: Medical Equipment Sales

    total $1,431,858 · related or exempt $1,431,858 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: Benevolent Care

    total -$73 · related or exempt -$73 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $24,304 · related or exempt $24,304 · unrelated business $0 · excluded $0

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $0 · other assets $1,580

  • 7b · Less cost or other basis and sales expenses

    securities $0 · other assets $1,918

  • 7c · Gain or loss

    securities $0 · other assets -$338

  • 7d · Net gain or loss

    total -$338 · related or exempt -$338 · unrelated business $0 · excluded $0

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 11a · Other revenue: Miscellaneous Income

    total $186,318 · related or exempt $186,318 · unrelated business $0 · excluded $0

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $186,318

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $455,107 · program services $455,107

  • 5 · Compensation of officers, directors and key employees

    total $181,355 · program services $90,677 · management and general $90,678

  • 7 · Other salaries and wages

    total $531,852 · program services $323,451 · management and general $208,401

  • 8 · Pension plan contributions

    total $29,346 · program services $18,929 · management and general $10,417

  • 9 · Other employee benefits

    total $65,823 · program services $50,812 · management and general $15,011

  • 10 · Payroll taxes

    total $40,937 · program services $24,584 · management and general $16,353

  • 11b · Fees: legal

    total $157 · management and general $157

  • 11c · Fees: accounting

    total $91,742 · management and general $91,742

  • 11g · Fees: other

    total $135,266 · management and general $135,266

  • 12 · Advertising and promotion

    total $2,601 · management and general $2,601

  • 13 · Office expenses

    total $22,609 · program services $3,451 · management and general $19,158

  • 14 · Information technology

    total $52,334 · program services $2,383 · management and general $49,951

  • 16 · Occupancy

    total $93,028 · program services $56,576 · management and general $36,452

  • 17 · Travel

    total $1,647 · program services $1,100 · management and general $547

  • 19 · Conferences, conventions and meetings

    total $456 · management and general $456

  • 22 · Depreciation, depletion and amortization

    total $50,916 · program services $30,965 · management and general $19,951

  • 23 · Insurance

    total $22,266 · program services $13,541 · management and general $8,725

  • 24a · Other expenses: Cost of Goods Sold

    total $1,337,861 · program services $1,337,861 · management and general $0 · fundraising $0

  • 24b · Other expenses: Gasoline

    total $32,336 · program services $30,044 · management and general $2,292 · fundraising $0

  • 24c · Other expenses: Equipment Rental

    total $17,197 · program services $17,197 · management and general $0 · fundraising $0

  • 24d · Other expenses: Auto Expense

    total $10,678 · program services $0 · management and general $10,678 · fundraising $0

  • 24e · All other expenses

    total $26,385 · program services $4,819 · management and general $21,566

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $174,637 · end of year $200,189

  • 2 · Savings and temporary cash investments

    end of year $634,118

  • 4 · Accounts receivable

    beginning of year $84,601 · end of year $143,570

  • 8 · Inventories for sale or use

    beginning of year $62,384 · end of year $54,640

  • 9 · Prepaid expenses and deferred charges

    beginning of year $28,531 · end of year $29,345

  • 10a · Land, buildings and equipment: cost or other basis

    $1,222,102

  • 10b · Land, buildings and equipment: accumulated depreciation

    $895,070

  • 10c · Land, buildings and equipment, net

    beginning of year $366,378 · end of year $327,032

  • 15 · Other assets

    beginning of year $977,956 · end of year $428,915

  • 17 · Accounts payable and accrued expenses

    beginning of year $182,960 · end of year $147,021

  • 19 · Deferred revenue

    beginning of year $14,746 · end of year $17,037

  • 25 · Other liabilities

    beginning of year $378,731 · end of year $324,257

  • 27 · Net assets without donor restrictions

    beginning of year $1,118,050 · end of year $1,329,494

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2024

Mission

Concordia Medical Equipment's mission is to serve our aging community with a continuum of high-quality caregiving options, provided in a Christian environment, and to serve those with limited funds to the best of our ability. We do this through delivery of quality home medical equipment and services, in good faith, on behalf of those who entrust themselves to our care and by ministering to the unique needs of each individual with respect, dignity, and compassion. The vision of the organization sets us apart from many for-profit durable medical equipment companies and that is to serve the Triune God by providing for the needs of His people. In accordance with the Organization's mission and vision, we provide benevolent care to those individuals who are unable to pay for the full cost of their care. For the fiscal year ending 06/30/2025, benevolent care was provided.

Activities or mission (Part I)

To serve our aging community with a continuum of high-quality caregiving options, provided in a Christian environment, and to serve those with limited funds to the best of our ability.

  • Concordia Medical Equipment is a durable medical equipment supplier with a focus to sell and/or rent medical equipment and supplies to benefit patients under the care of related organizations as designated in Schedule R of the Internal Revenue Service Federal Form 990, as well as patients in the community. There are currently 15 campuses in Pennsylvania in which patients and/or residents are supported with a goal of aging-in-place throughout the continuing care retirement community (CCRC) campuses of the related organizations. Concordia Medical Equipment's purposes and activities focus on supporting individuals, in its effort to provide care to the approximately 50,000 patients that are served annually in Pennsylvania. This includes benevolent care to persons unable to pay. For fiscal year ending 06/30/2025, benevolent care was provided. For the fiscal year ending June 30, 2025 represented on this return, over $2.6 million in sales and rental revenue was from related organizations, which is 83% of the total sales and rental revenue. Of the $2.6 million revenue from related organizations, over half (51%) of revenues are derived from hospice-related services provided to patients of four 501(c)(3) non-profit hospice agencies in Pennsylvania: Good Samaritan Hospice of Pittsburgh, Concordia Hospice of Washington, Visiting Nurse Association of Indiana County, dba VNA Family Hospice and Concordia Hospice of Bethlen. Concordia Medical Equipment also works with home health agencies when patients are receiving palliative care due to a diagnosis of a life-threatening illness. The goal is to facilitate a strong program that fosters compassionate transitions from nursing to hospice services by fulfilling equipment needs. It is important to allow patients with an end-of-life diagnosis to be able to remain in their homes as long as possible. Concordia Medical Equipment offers durable medical equipment for both rental and purchase including products related to beds and pressure relieving mattresses, mobility, bath safety, aids to daily living and respiratory care. The customer care team assists in facilitating the order process and works closely with physicians, insurers and other members of the healthcare team to assure each patient receives the equipment needed to keep them safe in their homes. In May 2024, Concordia Medical Equipment introduced Negative Pressure Wound Therapy (NPWT) products as a new product offering. Throughout the 2024/2025 fiscal year Concordia Medical Equipment continued to develop the NPWT program and by the end of the period was providing this technology to all of Concordia's Pennsylvania based skilled nursing facilities. Concordia Medical Equipment meets all current Medicare participation requirements and as such is accredited by the Accreditation Commission for Health Care (ACHC). ACHC is a non-profit accreditation organization with Medicare deemed status for surveying Home Health, Hospice, and DME providers. ACHC accreditation allows Concordia Medical Equipment to service beneficiaries who use both traditional Medicare and Medicare Advantage plans as their primary health insurance. The agency continued to provide education in the community by discussing appropriate home medical equipment topics related to hospital discharge procedures, short-term rehabilitation, patient safety and oxygen safety within the home. Total donations for the fiscal year were $455,107. Donations made during the year include a donation of $405,000 to Concordia Lutheran Ministries Parent. $45,000 to the Concordia Lutheran Ministries Foundation Good Samaritan Endowment Fund to be used to provide care to patients with limited or depleted funds. As a part of the Hurricane Helene recovery effort, CME made a donation to the Community Foundation of Western North Carolina for $5,000. These funds were earmarked for immediate emergency relief needs. A donation of a basket was given to support the Concordia at the Orchard Applefest $107. Total sponsorships for the fiscal year were $1,017. Concordia Medical Equipment sponsored the Concordia Lutheran Ministries Foundation Power of the Purse Fundraiser benefiting Good Samaritan Hospice Youth Bereavement Care Program in the amount of $1,000. Concordia Medical Equipment also shared in the sponsorships of these events: Christ Lutheran Church Golf Outing in March 2025 and Senior Olympics of Western PA Golf Tournament. Employees of Concordia Medical Equipment were given the opportunity to participate in several mission events organized by Concordia Care Network dba Concordia Community Support Services. These are part of an ongoing Mission Committee that was formed to organize opportunities for employees to serve the community. The Mission Events during the fiscal year were: Back-to-School Collection Drive to support student care closet needs within the local school districts: July and August 2024. St Luke Servant Day and House Build: employee volunteers built frames of homes to be donated to families in need and performed various other activities for items that will be donated within the community: Sept 2024. Toys for Tots Collection drive for the chapters in Allegheny, Beaver, Butler, Greene, and Washington counties: Nov 2024. Lighthouse Foundation Annual Toy Shoppe: Dec 2024. City Rescue Mission Serv-A-Meal Community Meal service event and collection drive to support shelter needs: April 2025. Lighthouse Foundation Food Pantry Distribution and collection drive to support transitional housing needs: April 2025. These donations, sponsorships and mission events are some of the many ways we serve God by providing for the needs of His people.

    Expenses $2,461,497 · Grants $455,107 · Revenue $3,413,209

As filed on the 2024 return.

Listed in Part VII

  • Keith Frndak - see Schedule O

    Board Chairman/President

    Total calculated
    $905,273
    From this org
    $0
    From related orgs
    $868,055
    Other
    $37,218
    Hours/week
    5 + 45 related

    Schedule J breakdown matched by us

    Base
    $0 + $665,405 related
    Bonus
    $0 + $202,650 related
    Other
    $0
    Deferred
    $0 + $22,425 related
    Nontaxable benefits
    $0 + $14,793 related
    Filer's total
    $0 + $905,273 related

  • Martin Trettel - see Schedule O

    Board Member

    Total calculated
    $392,169
    From this org
    $0
    From related orgs
    $363,657
    Other
    $28,512
    Hours/week
    1 + 44 related

    Schedule J breakdown matched by us

    Base
    $0 + $300,658 related
    Bonus
    $0 + $32,650 related
    Other
    $0 + $30,349 related
    Deferred
    $0 + $20,652 related
    Nontaxable benefits
    $0 + $7,860 related
    Filer's total
    $0 + $392,169 related

  • Tammy Young - see Schedule O

    Board Member/Secretary/Treasurer

    Total calculated
    $274,253
    From this org
    $0
    From related orgs
    $258,832
    Other
    $15,421
    Hours/week
    1 + 44 related

    Schedule J breakdown matched by us

    Base
    $0 + $229,813 related
    Bonus
    $0 + $11,750 related
    Other
    $0 + $17,269 related
    Deferred
    $0 + $15,128 related
    Nontaxable benefits
    $0 + $293 related
    Filer's total
    $0 + $274,253 related

  • William S Zeckzer - see Schedule O

    Board Member

    Total calculated
    $157,342
    From this org
    $0
    From related orgs
    $131,101
    Other
    $26,241
    Hours/week
    1 + 44 related

    Schedule J breakdown matched by us

    Base
    $0 + $123,355 related
    Bonus
    $0 + $4,750 related
    Other
    $0 + $2,996 related
    Deferred
    $0 + $9,268 related
    Nontaxable benefits
    $0 + $16,973 related
    Filer's total
    $0 + $157,342 related

  • Brad Milliron

    CEO

    Total calculated
    $148,266
    From this org
    $132,415
    From related orgs
    $0
    Other
    $15,851
    Hours/week
    45

  • Laura McGraw - see Schedule O

    Board Member as of Jan 2025

    Total calculated
    $135,756
    From this org
    $0
    From related orgs
    $119,152
    Other
    $16,604
    Hours/week
    1 + 44 related

  • Kristin Laboda - see Schedule O

    Board Member

    Total calculated
    $132,908
    From this org
    $0
    From related orgs
    $124,229
    Other
    $8,679
    Hours/week
    1 + 44 related

  • Becky Bloom - see Schedule O

    Board Member

    Total calculated
    $132,727
    From this org
    $0
    From related orgs
    $118,460
    Other
    $14,267
    Hours/week
    1 + 44 related

  • Kimberly Kepple - see Schedule O

    Board Member until Dec 2024

    Total calculated
    $123,213
    From this org
    $0
    From related orgs
    $110,891
    Other
    $12,322
    Hours/week
    1 + 44 related

  • Anne Denny - see Schedule O

    Board Member

    Total calculated
    $114,022
    From this org
    $0
    From related orgs
    $95,046
    Other
    $18,976
    Hours/week
    1 + 44 related

  • Eric Peat - see Schedule O

    Board Member

    Total calculated
    $109,933
    From this org
    $0
    From related orgs
    $105,644
    Other
    $4,289
    Hours/week
    1 + 44 related

  • Kristen Michel - see Schedule O

    Board Member

    Total calculated
    $96,930
    From this org
    $0
    From related orgs
    $90,737
    Other
    $6,193
    Hours/week
    1 + 44 related

  • Beth Bollman - see Schedule O

    Board Member

    Total calculated
    $69,859
    From this org
    $0
    From related orgs
    $59,479
    Other
    $10,380
    Hours/week
    1 + 44 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I
All board members of Concordia Medical Equipment serve on a purely volunteer basis. Any compensation to a board member by a related organization, reported on Part VII and Schedule J, is for his/her service as an employee of that organization and not for his/her service as a board member.
Schedule J, Part I, Line 3
The organization reviews national and state salary surveys for various non-profit organizations. Compensation is then appropriately determined based upon experience and comparing to the benchmarks. The CEO was reviewed during the fiscal year associated with this return.
Schedule J, Part I, Line 4
Concordia Medical Equipment participates in a non-qualified 457 deferred compensation plan for certain highly compensated employees. The Concordia Lutheran Ministries (EIN 20-5138278) Board of Directors and CEO approve all participants who are enrolled in the plan. Contributions are deferred and will fully vest in five years. Once disbursed, contributions will appear in Box 5 of the participant's W-2. In the calendar year 2024 the following participants were enrolled in the plan: Keith Frndak, Martin Trettel, Tammy Young, William S Zeckzer, Brad Milliron, and Becky Bloom.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • Providence Pharmacy Services

    Related · Provide institutional pharmacy services and consulting as the limited partnership · PA · 0% owned

    Directly controlled by Concordia Providence LLC

Provenance

Return type
form_990
Tax year
2024
Filed
7 May 2026
IRS schema version
2024v5.0
Source object
202601279349302435

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