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Nonprofiteer
← CONCORDIA OF OHIO

Form 990 for tax year 2023

Filed by CONCORDIA OF OHIO.

Totals

Total revenue
$15,038,187
Total expenses
$14,684,960
Contributions and grants received
$970,514
Grants paid
$500,200
Program service revenue
$13,465,281
Investment income
$514,520
Other revenue
$87,872
Total assets, end of year
$57,523,328
Total liabilities, end of year
$36,339,018
Net assets or fund balances, end of year
$21,184,310
Program services expenses (Part IX)
$12,463,328
Management and general expenses
$2,212,122
Fundraising expenses
$9,510
Program service expenses (Part III)
$12,463,328

Program services were 84.9% 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

    $26,781

  • 1e · Government grants (contributions)

    $118,883

  • 1f · All other contributions, gifts and grants

    $824,850

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: Resident Care Revenue

    total $14,169,627 · related or exempt $14,169,627 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: Benevolent Care Revenue

    total -$704,346 · related or exempt -$704,346 · 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 $516,214 · related or exempt $516,214 · 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 $189,944 · other assets $0

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

    securities $191,638 · other assets $0

  • 7c · Gain or loss

    securities -$1,694 · other assets $0

  • 7d · Net gain or loss

    total -$1,694 · related or exempt $0 · unrelated business $0 · excluded -$1,694

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

    $0

  • 11d · All other revenue

    total $87,872 · related or exempt $87,872 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $87,872

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $500,200 · program services $500,200

  • 2 · Grants to domestic individuals

    total $0 · program services $0

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $144,863 · program services $0 · management and general $144,863 · fundraising $0

  • 6 · Compensation of disqualified persons

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $5,323,621 · program services $4,613,866 · management and general $709,755 · fundraising $0

  • 8 · Pension plan contributions

    total $170,578 · program services $142,474 · management and general $28,104 · fundraising $0

  • 9 · Other employee benefits

    total $625,449 · program services $520,856 · management and general $104,593 · fundraising $0

  • 10 · Payroll taxes

    total $430,070 · program services $362,378 · management and general $67,692 · fundraising $0

  • 11a · Fees: management

    total $390,835 · program services $41,083 · management and general $349,752 · fundraising $0

  • 11b · Fees: legal

    total $4,616 · program services $0 · management and general $4,616 · fundraising $0

  • 11c · Fees: accounting

    total $15,700 · program services $0 · management and general $15,700 · fundraising $0

  • 11d · Fees: lobbying

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11e · Fees: professional fundraising services

    total $0 · fundraising $0

  • 11f · Fees: investment management

    total $14,962 · program services $0 · management and general $14,962 · fundraising $0

  • 11g · Fees: other

    total $774,384 · program services $725,998 · management and general $38,876 · fundraising $9,510

  • 12 · Advertising and promotion

    total $85,868 · program services $0 · management and general $85,868 · fundraising $0

  • 13 · Office expenses

    total $58,943 · program services $2,463 · management and general $56,480 · fundraising $0

  • 14 · Information technology

    total $31,769 · program services $11,754 · management and general $20,015 · fundraising $0

  • 15 · Royalties

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 16 · Occupancy

    total $773,037 · program services $695,733 · management and general $77,304 · fundraising $0

  • 17 · Travel

    total $10,997 · program services $7,176 · management and general $3,821 · fundraising $0

  • 18 · Travel or entertainment for public officials

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $1,518 · program services -$1,562 · management and general $3,080 · fundraising $0

  • 20 · Interest

    total $1,147,207 · program services $1,032,486 · management and general $114,721 · fundraising $0

  • 21 · Payments to affiliates

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $1,947,085 · program services $1,752,376 · management and general $194,709 · fundraising $0

  • 23 · Insurance

    total $154,446 · program services $154,446 · management and general $0 · fundraising $0

  • 24a · Other expenses: Food Service Costs

    total $604,378 · program services $588,375 · management and general $16,003 · fundraising $0

  • 24b · Other expenses: Pharmacy & Medical Supplies

    total $342,351 · program services $342,351 · management and general $0 · fundraising $0

  • 24c · Other expenses: Maintenance Costs

    total $313,851 · program services $313,851 · management and general $0 · fundraising $0

  • 24d · Other expenses: Electronic Medical Records

    total $47,511 · program services $46,763 · management and general $748 · fundraising $0

  • 24e · All other expenses

    total $770,721 · program services $610,261 · management and general $160,460 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,058,761 · end of year $637,972

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $846,337 · end of year $470,656

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,342,506 · end of year $714,624

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

    $48,134,610

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

    $16,831,527

  • 10c · Land, buildings and equipment, net

    beginning of year $32,308,571 · end of year $31,303,083

  • 11 · Investments: publicly traded securities

    beginning of year $8,220,965 · end of year $9,702,480

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    beginning of year $13,735,916 · end of year $14,694,513

  • 17 · Accounts payable and accrued expenses

    beginning of year $845,763 · end of year $774,276

  • 18 · Grants payable

    end of year $0

  • 19 · Deferred revenue

    beginning of year $3,153,163 · end of year $3,052,050

  • 20 · Tax-exempt bond liabilities

    beginning of year $25,961,038 · end of year $24,426,171

  • 21 · Escrow or custodial account liability

    end of year $0

  • 22 · Loans and payables to officers and key people

    end of year $0

  • 23 · Secured mortgages and notes payable

    end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $1,510,000 · end of year $1,555,000

  • 25 · Other liabilities

    beginning of year $7,010,034 · end of year $6,531,521

  • 27 · Net assets without donor restrictions

    beginning of year $5,297,142 · end of year $6,489,797

  • 28 · Net assets with donor restrictions

    beginning of year $13,735,916 · end of year $14,694,513

Mission and programs · 2023

Mission

Concordia of Ohio is a 501(c)(3) organization that consists of a continuing care retirement community (CCRC) in Copley, Ohio. This CCRC, Concordia at Sumner, provides skilled nursing and assisted living care as well as independent living apartments and villas and inpatient and outpatient rehab services for the greater Akron and Cleveland area. 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.

Activities or mission (Part I)

Concordia of Ohio provides faith based, high quality skilled nursing, short term rehab, assisted living, and retirement living services. We serve those with limited funds to the best of our ability.

  • In the year ended June 30, 2024 the skilled nursing facility had an average occupancy of 80% and provided 14,067 bed days of service for 48 beds. 35% of those patient care days were provided to Medical Assistance (Medicaid) residents. Our skilled nursing facility offers a wide array of professional healthcare services to include long-term care, comprehensive inpatient and outpatient rehabilitation services, and short-term nursing care. Our dedicated professional staff provides outstanding patient-centered care in a serene setting ensuring that our residents receive excellent care and are engaged in a wide variety of daily activities. Our growing reputation along with increased community-based engagement and referrals has poised us for significant long-term growth. In addition to providing 4,061 days of care to our community's indigent population through Ohio's Medicaid program, Concordia at Sumner personnel provided additional benefits to our community. Our staff participated in the annual Alzheimer's Association walk. Our staff has volunteered at the Soprema Senior center and assisted in providing blood pressure screenings for 3,000 seniors. In addition, our staff has been regular participants in the Copley Heritage day parade, was the water sponsor for Kylie's 5k run benefitting the Akron General Hospital Children's oncology department, and provides aging and Alzheimer's support for resident families and the community. Our facility has partnered with Kenmore Garfield High School in Akron, Ohio providing opportunities for these students who chose the Allied Health career path to experience hand-on exposure to day-to-day care practices in a post-acute care facility. Many of these students are from under-privileged and under-served parts of the Akron Community. Students in their Senior year of the program have the opportunity to apply for open positions in our facility.

    Expenses $5,543,798 · Revenue $4,678,757

  • 221 residents called our independent living facility home at the end of fiscal year 2024. We offer seniors beautiful garden apartments and private villas. Residents stay engaged in our independent living facility through daily community-based activities, participation in our resident's association, Silver Sneakers program, and frequent field trips into the local community where they enjoy a variety of events. Our monthly fees are competitive and residents can dine in our beautiful Terrace Room Restaurant or enjoy all of the other wonderful amenities, like our indoor pool, fitness center, library and knitting nook. In addition, we also provide transportation for our residents for personal appointments and local shopping. Our independent living facility was host to "a matter of balance", a program offered to both residents and members of the community where our therapy staff provides balance assessments. We have provided sponsorship to the 5k Glow Run benefitting the American cancer society. Coats and gloves were collected for the Peter Maurin Center, an outreach ministry in Akron, Ohio. Residents enjoyed our Valentine's Day social, St. Patrick's Day breakfast, Sumner Concert Series over the summer months, annual Oktoberfest celebration, and holiday parties. In the spring Sumner hosts a Volunteer Luncheon for the residents that volunteer throughout the year.

    Expenses $4,913,494 · Revenue $6,832,921

  • Our assisted living facility provided 11,644 patient care days serving an average of 31.8 patients per day in our 2024 fiscal year. The facility has 40 private suites for a total of 40 beds (licensed for 42 beds to accommodate couples). We provided 1,628 days of service to our community's indigent population through Concordia's benevolent care program. We provide around-the-clock nursing care and a team of dedicated state tested nursing assistants to ensure that all of our residents receive outstanding care. We can also maximize their length of stay by offering five levels of care. A variety of daily activities led by our staff and a team of caring volunteers keep our residents active and provides companionship. Our chaplain assists in meeting the spiritual well being of our residents by providing weekly worship, bible studies, and counsel for residents and family members.

    Expenses $2,006,036 · Revenue $1,953,603

As filed on the 2023 return.

Listed in Part VII

  • Keith Frndak

    Chair/President

    Total calculated
    $967,787
    From this org
    $0
    From related orgs
    $931,589
    Other
    $36,198
    Hours/week
    5 + 45 related

    Schedule J breakdown matched by us

    Base
    $0 + $651,498 related
    Bonus
    $0 + $172,675 related
    Other
    $0 + $107,416 related
    Deferred
    $0 + $21,450 related
    Nontaxable benefits
    $0 + $14,747 related
    Filer's total
    $0 + $967,786 related

  • Brian Hortert

    Board Member

    Total calculated
    $509,899
    From this org
    $0
    From related orgs
    $470,530
    Other
    $39,369
    Hours/week
    1 + 44 related

    Schedule J breakdown matched by us

    Base
    $0 + $392,631 related
    Bonus
    $0 + $47,175 related
    Other
    $0 + $30,724 related
    Deferred
    $0 + $21,450 related
    Nontaxable benefits
    $0 + $16,919 related
    Filer's total
    $0 + $508,899 related

  • Michael Falbo

    Secretary/Treasurer

    Total calculated
    $308,699
    From this org
    $0
    From related orgs
    $277,827
    Other
    $30,872
    Hours/week
    1 + 44 related

    Schedule J breakdown matched by us

    Base
    $0 + $259,077 related
    Bonus
    $0 + $18,750 related
    Other
    $0
    Deferred
    $0 + $17,454 related
    Nontaxable benefits
    $0 + $13,418 related
    Filer's total
    $0 + $308,699 related

  • Natalie McKay

    Board Member

    Total calculated
    $171,347
    From this org
    $0
    From related orgs
    $160,886
    Other
    $10,461
    Hours/week
    1 + 44 related

    Schedule J breakdown matched by us

    Base
    $0 + $138,282 related
    Bonus
    $0 + $4,805 related
    Other
    $0 + $17,799 related
    Deferred
    $0 + $10,458 related
    Nontaxable benefits
    $0 + $3 related
    Filer's total
    $0 + $171,347 related

  • Bethany Collingwood

    Executive Director

    Total calculated
    $144,863
    From this org
    $129,362
    From related orgs
    $0
    Other
    $15,501
    Hours/week
    45

  • Stephanie Barkley

    Board Member

    Total calculated
    $140,999
    From this org
    $0
    From related orgs
    $131,868
    Other
    $9,131
    Hours/week
    5 + 40 related

  • Nancy Boughner

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Ilona Stroupe

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Ronald Potter

    Board member

    Total calculated
    $0
    Hours/week
    1

  • Fred Heintz Jr

    Board Member

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • Paul Rehkopf

    Board Member

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Shelly Partis

    Board Member

    Total calculated
    $0
    Hours/week
    1

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

  • 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, Line 4
Affiliate Concordia Lutheran Health and Human Care (EIN 25-0969458) participates in a non-qualified 457 deferred compensation plan for certain highly compensated employees of the organization. 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 2023 the following participants were enrolled in the plan: Michael Falbo, Natalie McKay, Brian Hortert, and Keith Frndak.

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 LP

    Related · To providence institutional pharmacy and consulting services to affiliated organizations · PA · 0% owned

    Directly controlled by Concordia Providence LLC 20-5138278

Provenance

Return type
form_990
Tax year
2023
Filed
6 May 2025
IRS schema version
2023v6.0
Source object
202511269349301796

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