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← CONCORDIA LUTHERAN MINISTRIES

Form 990 for tax year 2023

Filed by CONCORDIA LUTHERAN MINISTRIES.

Totals

Total revenue
$108,137,574
Total expenses
$8,911,694
Contributions and grants received
$24,247,541
Grants paid
$424,165
Program service revenue
$10,316,005
Investment income
$73,421,928
Other revenue
$152,100
Total assets, end of year
$777,166,100
Total liabilities, end of year
$5,288,236
Net assets or fund balances, end of year
$771,877,864
Program services expenses (Part IX)
$8,036,327
Management and general expenses
$843,668
Fundraising expenses
$31,699
Program service expenses (Part III)
$8,036,327

Program services were 90.2% 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

    $24,247,133

  • 1e · Government grants (contributions)

    $0

  • 1f · All other contributions, gifts and grants

    $408

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: Self Insured Program

    total $10,208,534 · related or exempt $10,208,534 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: Management Fees

    total $107,471 · related or exempt $107,471 · 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 $58,916,618 · related or exempt $58,916,618 · 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 $369,550 · related or exempt $369,550 · unrelated business $0 · excluded $0

  • 6a · Gross rents

    real property $224,375 · personal property $0

  • 6b · Less rental expenses

    real property $441,825 · personal property $0

  • 6c · Rental income or loss

    real property -$217,450 · personal property $0

  • 6d · Net rental income or loss

    total -$217,450 · related or exempt -$87,856 · unrelated business -$129,594 · excluded $0

  • 7a · Gross sales of assets other than inventory

    securities $134,230,508 · other assets $0

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

    securities $119,725,198 · other assets $0

  • 7c · Gain or loss

    securities $14,505,310 · other assets $0

  • 7d · Net gain or loss

    total $14,505,310 · related or exempt $14,505,310 · unrelated business $0 · excluded $0

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

    $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $424,165 · program services $424,165

  • 11a · Fees: management

    total $175,552 · management and general $143,853 · fundraising $31,699

  • 11b · Fees: legal

    total $1,904 · management and general $1,904

  • 11c · Fees: accounting

    total $30,061 · management and general $30,061

  • 11f · Fees: investment management

    total $633,356 · management and general $633,356

  • 11g · Fees: other

    total $15,062 · management and general $15,062

  • 12 · Advertising and promotion

    total $3,951 · management and general $3,951

  • 13 · Office expenses

    total $148 · program services $148

  • 14 · Information technology

    total $610 · program services $610

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $30,965 · program services $30,965

  • 17 · Travel

    total $866 · program services $866

  • 19 · Conferences, conventions and meetings

    total $20,637 · program services $20,637

  • 23 · Insurance

    total $30,837 · program services $30,837

  • 24a · Other expenses: Maintenance Costs

    total $15,481 · program services $0 · management and general $15,481 · fundraising $0

  • 24b · Other expenses: Self Insured Propery Insurance

    total $7,508,010 · program services $7,508,010 · management and general $0 · fundraising $0

  • 24e · All other expenses

    total $20,089 · program services $20,089

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $12,724,934 · end of year $16,235,966

  • 4 · Accounts receivable

    beginning of year $1,063,547 · end of year $1,605,565

  • 7 · Other notes and loans receivable

    beginning of year $25,445,517 · end of year $25,242,039

  • 9 · Prepaid expenses and deferred charges

    beginning of year $125,722 · end of year $154,562

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

    $15,972,958

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

    $1,569,375

  • 10c · Land, buildings and equipment, net

    beginning of year $14,468,030 · end of year $14,403,583

  • 11 · Investments: publicly traded securities

    beginning of year $242,729,377 · end of year $308,108,292

  • 13 · Investments: program-related

    beginning of year $359,985,068 · end of year $408,671,726

  • 15 · Other assets

    beginning of year $2,421,372 · end of year $2,744,367

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,167,115 · end of year $1,176,567

  • 19 · Deferred revenue

    beginning of year $1,952,063 · end of year $1,440,625

  • 25 · Other liabilities

    beginning of year $2,337,654 · end of year $2,671,044

  • 27 · Net assets without donor restrictions

    beginning of year $653,506,735 · end of year $771,877,864

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2023

Mission

As a registered 501(c)(3) charitable organization, Concordia Lutheran Ministries supports organizations by providing access to resources, expert support, acquiring new business, and carrying out its charitable purposes and mission: to serve the 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 the organization's ability.

Activities or mission (Part I)

Concordia Lutheran Ministries' primary exempt purpose is to manage, oversee, and carry out the charitable purposes of affiliate 501(c)(3) organizations. See Part III, Line 1 for further explanation.

  • Concordia Lutheran Ministries (CLM) is the parent company of a network of supported organizations that provide a full senior care suite of services that include skilled nursing, inpatient rehabilitation, outpatient rehabilitation, personal care/assisted living, independent living, memory care, adult day, childcare, home care, durable medical equipment, physician services, pharmacy, and hospice services. For over 140 years, Concordia Lutheran Ministries and its supported organizations have been a place with a mission of caring, healing, and comfort provided through heartfelt Christian faith and a strong sense of service to others. The Organization, its supported organizations, and over 3,300 network employees continued to provide high quality services to the residents in its care as it has done throughout its existence, continuing its CARF accreditation for excellence, and having multiple highly related facilities by the Center of Medicare and Medicaid Services during the fiscal year. Through its ministries, the Organization and its supported organization served over 50,000 residents/patients through 22 organizations with home and community-based service organizations providing approximately half a million caregiving visits in the last year alone. Concordia's newest blessing, Concordia of Bridgeville was added to the suite of services in early 2024 and offers personal care, independent living, and memory care services to that local community through Concordia of Monroeville. Each of these organizations is operated independently by the management and board of directors of that organization. CLM does not provide management services to its supported organizations; Concordia Care Network (CCN) provides certain consulting services to the 22 supported organizations of CLM and those services are outlined in CCN's Form 990. Any description of skilled nursing, inpatient rehabilitation, outpatient rehabilitation, personal care/assisted living, independent living, memory care, adult day, childcare, home care, durable medical equipment, pharmacy, and hospice services is to illustrate the impact that the supported organization of CLM provide and are not provided to give the impression that CLM and its 22 related organizations function as a single unit. In pursuit of its mission, the Organization incurred expenses related to community benefit expenses, as well as the research and acquisition of other retirement communities, skilled nursing facilities, and personal care facilities. These expenses include legal and accounting fees, travel to facility sites, meetings related to acquisition decisions, and other research costs.

    Expenses $4,441,376 · Grants $177,956 · Revenue $6,145,403

  • CLM and its supported organizations emphasize high-quality care and are committed to continuously improving it. The organization and its support organizations remain responsive to feedback, comply with all government guidelines, collaborate internally to create excellent staff education programs, promote staff leadership training, offer compliance resources on an internal online platform and more to ensure the organization's high standards are met. Effective September 2023, the Concordia Lutheran Ministries network as defined by CARF earned another Five-Year Accreditation from CARF, the Commission on Accreditation of Rehabilitation Facilities. The achievement has been the recognized benchmark of quality health and human services for more than 50 years, and it is the fifth consecutive CARF accreditation awarded to Concordia. In addition to these achievements, on any given day, you will find a multitude of activities and events happening on Concordia's campuses - live entertainment, worship services, summer picnics, Oktoberfest celebrations, Bible studies, visits with therapy animals, athletic demonstrations, a prom celebration, resident choir performances, bowling contests, and so much more. In addition to on-campus entertainment, residents and patients were able to go on more trips to local restaurants, shopping venues, entertainment options and other in-person experiences. While these group activities continued, many personal stories of faith in caring happened this year. No matter how large or small, the daily activities at all Concordia entities provide a sense of community for the organization's residents, patients and the team members who care for them. In addition to the daily activities, the organization also has a full suite of pastoral care. Pastoral care has been an integral part of Concordia since its founding in 1881. The nearly 20 devoted employees are on call for emergencies at all times, and they serve residents, patients, families, employees, and community members with empathy and kindness. From hospital calls, counseling, in-home visits, in-facility worship services, Bible studies, hymn sings, and much more, this team is a vital component of the care provided at Concordia and its supported organizations.

    Expenses $3,066,634 · Grants $246,209 · Revenue $4,170,602

  • Through the Organization and it's supported organizations, the charitable mission of Concordia Lutheran Ministries was expressed in multiple ways. The Organization's supported organizations were able to provide over $3,300,000 in donations and grants to various charities in the organization's and supported organizations' local areas of operations and to individuals across the world in need. These donations and grants include support for but not limited to: soup kitchens, homeless shelters, church ministries, AIDS orphans in Africa, camps for grieving children after parental losses, and natural disaster relief. In addition to providing the donations and grants, the organization's supported organizations continued their missions by providing over $12,800,000 in benevolent care to over 600 residents who exhausted their funds while entrusted to their care. The organization is proud to say that in its over 140 year history, related facilities have never discharged a resident due to an inability to pay. In addition to providing for those in need, the organization's supported organizations offer a full suite of affordable benefits to its over 3,300 employees including a health insurance program facilitated though the organization. In addition to offering traditional benefits to its employees, the organization's supported organizations have also provided countless scholarships, gifts, and other incentives to showcase its commitment to being the employer of choice for its operating areas.

    Expenses $528,317

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Keith Frndak-See Schedule O

    President/Chief Executive Officer

    Total calculated
    $967,787
    From this org
    $0
    From related orgs
    $931,589
    Other
    $36,198
    Hours/week
    1 + 49 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 + $14,748 related
    Filer's total
    $0 + $967,787 related
  • Brian Hortert-See Schedule O

    Chief Operating Officer

    Total calculated
    $508,899
    From this org
    $0
    From related orgs
    $470,530
    Other
    $38,369
    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-See Schedule O

    Chief Financial Officer

    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
  • James Limbaugh

    Chair

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • James Wolf

    Vice Chairman

    Total calculated
    $0
    Hours/week
    1 + 3 related
  • Len Bloom

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Peter Bodnar

    Board Member

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Rev Ronald Breight

    Board Member

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Rande Casaday

    Board Member

    Total calculated
    $0
    Hours/week
    1 + 2 related
  • Jennifer Ciccone

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Rev Edward Grimenstein

    Board Member

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Rev Daniel Hahn Jr

    Board Member

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Fred Heintz Jr

    Board Member

    Total calculated
    $0
    Hours/week
    1 + 2 related
  • Paul Hoffman

    Board Member

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Gail Holzer

    Board Member

    Total calculated
    $0
    Hours/week
    1 + 2 related
  • Donald Olmstead

    Board Member

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Robert Schmidt

    Board Member

    Total calculated
    $0
    Hours/week
    1 + 3 related
  • Robert Wilshire

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Charlie Buttgereit

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Russell Lucas

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Sherrie Purucker

    Board Member

    Total calculated
    $0
    Hours/week
    1 + 2 related
  • Nell Wilson

    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

  • 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, Line 3
The Executive Committee of Concordia Lutheran Ministries (Parent) (EIN 20-5138278) approves the compensation of the Chief Executive Officer (CEO) annually through his employer Concordia Care Network (CCN) (EIN 47-3508524). Compensation includes base compensation, bonuses, 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.
Schedule J, Part I, Line 4
Affiliate, Concordia Care Network (EIN 47-3508524) 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. In the calendar year 2023 the following participants were enrolled in the plan and contributions are deferred and fully vests in five years. After the five year vesting period the contributions will be included on their W-2 in Box 5. In the calendar year 2023 the following participants were enrolled in the plan: Michael Falbo, Keith Frndak, and Brian Hortert.
Schedule J, Part II
All board members of Concordia Lutheran Ministries 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.

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.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • Concordia Providence LLC

    General partner of Providence Pharmacy · PA · income $0 · assets $0

    Directly controlled by Concordia Care Network EIN 47-3508524

Related partnerships

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

  • Providence Pharmacy Services LP

    Related · Provides institutional pharmacy and consulting services. · PA · 0% owned · share of income $0 · share of assets $0

    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
202531269349302843

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