2024-05-08T07:24:38-07:00 2023-06-30 990 2022-07-01 473508524 CONCORDIA CARE NETWORK CONC 7243526200 613 North Pike Road Suite B Cabot PA 16023 Tammy Young CFO 7243526200 2024-05-08 Tammy Young 999009999 1 1 11 0 AAL2 2022 2023-04-26 12:10:37Z X CONCORDIA COMMUNITY SUPPORT SERVICES Keith Frndak 134 Marwood Road Cabot PA 16023 125522081 0 X X 2015 PA To provide executive level oversight, management and strategic planning for the non-profit home and community based entities that deliver quality home health services, hospice services, and supply needs in good faith, on behalf of those who entrust themselves to our care and to minister to the unique needs of each individual with respect, dignity and compassion. 15 6 105 16 0 0 223 106929339 5600646 6069166 -5929 85680 9599346 12437372 15194286 125521557 10008504 10513167 0 0 2571262 9940000 0 0 0 1357691 -5495561 13937457 14957606 1256829 110563951 28899259 135743645 15543325 11823760 13355934 123919885 Concordia Care Network dba Concordia Community Support Services (CCSS) was formed in the spring of 2015 to provide executive level oversight, management and strategic planning for the non-profit home and community based entities that deliver quality home health services, hospice services, and supply needs in good faith, on behalf of those who entrust themselves to our care and to minister to the unique needs of each individual with respect, dignity and compassion. CCSS will perform management and policy functions and the organization is committed to providing strong leadership so that the agencies can provide the highest quality of care from nursing and therapy to specialized services such as IV therapy, wound care, palliative care, and psychiatric care, all from the comfort of the patients' home. 0 0 14681743 10513167 18592218 Concordia Care Network dba Concordia Community Support Services (CCSS) manages the leadership and operations of Concordia Visiting Nurses; Alliance Visiting Nurses, dba, VNA Alliance; Good Samaritan Hospice of Pittsburgh; Concordia Hospice of Washington, Concordia Private Care, Concordia Medical Equipment, and Concordia IRMC-VNA dba VNA of Indiana County. During fiscal year ending 6/30/2023 Concordia Care Network acquired sole membership in Bethlen Home of the Hungarian Reformed Federation of America dba Concordia at Bethlen. CCSS began management of a home health and hospice license at Bethlen on April 3, 2023. All of these entities are 501(c)(3) non-profit entities. During the fiscal year, approximately 22,312 patients were served across 15 counties in home health, hospice and private duty services. In addition, Concordia Medical Equipment supports approximately 6,244 new patients that Concordia Lutheran Ministries serves over 11 campuses in Pennsylvania by providing durable medical equipment and supplies. From nursing and therapy services to specialized services such as IV Therapy, wound care, palliative care and mental health care, our visiting nurses' teams ensure that patients are provided care in the comfort of their own home with the goal of preventing rehospitalization and monitoring chronic disease states. Our hospice team provides comfort care to improve the overall quality of life of patients who are on their end-of-life journey. Our medical equipment agency is dedicated to enhancing home safety by providing a wide selection of durable medical equipment and related home medical equipment and supplies such as home accessibility products, mobility aids, and respiratory products and services. Families of our patients play a vital role so we educate and support them through situations related to caring for a loved one who is aging, all the way through their end-of-life. Bereavement care is also provided to families of hospice patients for at least a year beyond the patient's death. Employees are offered training and opportunities to obtain new skills such as Wound Care Certification, Palliative Care Training, IV Therapy Certification, Lymphedema Therapy Certification, Home Health and Hospice Coding Certification, and Hospice Boot Camp Training. Concordia awarded $84,000 in scholarships and stipends. These funds went to 20 student employees and 21 children of employees from 10 different service locations throughout Concordia. During calendar year 2022, the Concordia PR department has continued participating in monthly educational radio talk shows which are broadcast in Butler County, PA on WISR. The goal of these radio shows is to educate family caregivers, whether they are a senior caring for a spouse or adult children caring for an older adult. Shows often talk about caregiving tips and the listener is directed to the services offered by CCSS companies so they can make informed decisions on care. Our educational website has information on the aging process, documents to have in order, the physical and emotional toll caregiving can have on a person, how to maintain independence, how to treat/assist with common diseases like CHF, COPD, Dementia and Diabetes, dealing with difficult symptoms, addressing certain medical concerns and the emotional/spiritual issues that can arise in a person living with a serious illness. Many of our CCSS employees and members of management serve annually at Concordia Summer Festival (July 2022) and Concordia Octoberfest (October 2022). Both events are sponsored by Concordia Lutheran Health and Human Care and are open to the public as a way of providing entertainment, food and refreshments and a feeling of community. A Mission Committee was formed by CCSS in 2018 to organize opportunities for employees to serve the community. During FY 2022-2023, the Mission Committee was expanded to include all Concordia locations and facilities. The committee organizes events - some are specific to a local need and some are across all Concordia locations. The approximate cost to CCSS for the time invested by CCSS employees in the meetings to organize the events is $7,700. The Mission Events that were organized by the Committee during the fiscal year are: Backpack Blessings: Aug-Sept 2022: Concordia Employees in PA and FL locations donated a total of 274 backpacks filled with school supplies for unhoused and underserved children ages 5-12 in partnership with Midwestern Intermediate Unit IV. St. Luke Lutheran Church House Build & Servant Day: Sept 2022: Employees donated approx 80 volunteer hours to build frames of a home to be donated to family in need, and perform various other activities for items that will be donated to communities and groups in need. Angel Tree: Dec 2022: Employees purchased and wrapped Christmas Gifts for children who are experiencing homelessness in partnership with PA Education for Children & Youth Experiencing Homelessness-28 children were sponsored by employees at 15 different Concordia locations. Family Promise Collection Drive: Feb-Mar 2023: Collection drive to stock Family Promise's Beyond Shelter Store for unhoused families in Indiana County, PA with necessary paper and hygiene products. Bed Build & Bedding Drive Mission: Feb 2023: Employee volunteers donated approx 70 volunteer hours to build bed frames to be distributed to families in need in Butler and Beaver counties; Concordia at Villa St. Joseph also hosted a bedding drive prior to the bed build. Lighthouse Foundation Food Pantry Distribution and Pantry Clean-Up: April 2023: Employee volunteers distributed food items to the families who utilize the pantry-approx 42 volunteer hours; and Employee volunteers cleaned The Lighthouse food pantry to ready it for the next distribution-approx 16 volunteer hours. Lighthouse Foundation Can Opener Collection Drive: April 2023: Collection drive to provide manual can openers to the Lighthouse food pantry-approx. 20 can openers were purchased by Concordia employees and donated to The Lighthouse Foundation. VOICe Bedding Collection Drive: April 2023: Collection drive to provide bed linens and mattresses for VOICe's emergency shelter. VOICe provides free services and emergency shelter to surviors of violent crimes including domestic violence, sexual assualt, elder abuse and human trafficking-Concordia donated 30 new twin mattresses-Employees donated four large bags full of bedding. Pine Valley Camp Scholarship Program: June 2023: Various employee-led fundraising events at Concordia at Villa St. Joseph to raise money for team members interested in sending their children to a Christian summer camp-included monetary matching donation by Concordia. Greater Pittsburgh Community Food Bank and Knoch School District (Saxonburg, Pa.) Drive-up Food Distribution: June 2023: Employee volunteers assisted with drive-thru food distribution which addresses family food insecurity during summer months when children lose access to school provided meals. Total cost to the agency for sponsorships for fiscal year ended 6/30/2023 equated $14,786. The following local organizations have received direct financial support from CCSS through sponsorships of events: BC3 Education Foundation, Inc., Butler Catholic School, Butler County Soccer Association, Butler County Symphony Association, Butler Football Boosters, Butler Health System Foundation, Christ Lutheran Church-Pittsburgh, Community Health Center, Concordia Lutheran Ministries Foundation, Concordia-IRMC VNA, Center Township Athletic Association, Greensburg Central Catholic, Healing Hunger Beaver County, IRMC Healthcare Foundation, Pittsburgh Area Lutheran Ministries, Redeemer Lutheran School - Idaho Ave, PA, SABA-Saxonburg Area Baseball Association, Saxonburg Fine Art, Saxonburg Spartans, St Mark's Lutheran Church, Saxonburg Arts Festival, and Concordia Hospice of Washington. Total cost to the agency for donations made during the fiscal year ended 6/30/2023 equated $10,513,167. This includes cash donations to various other 501(c)(3) organizations including: Pancreatic Cancer Action Network: $500, and St Luke Lutheran Church: House Build Mission Event and the National Youth Gathering trip, $4,247. A scholarship was awarded to a child of a Concordia Employee so $5,000 was paid toward a student account at University of Pittsburgh-Johnstown. $120 total donations were given to these four 501(c)(3) organizations: American Diabetes Association, Good Samaritan Hospice, Slippery Rock Fire & Rescue Squad, and St Wendelin Catholic School as part of our Employee Benefit Fund program in which donations are given to a charity of employee's choice when a qualifying event occurs, such as a death in the family. Good Samaritan Endowment Fund was supported with a total of $1,050,000, Concordia Lutheran Ministries Parent was supported with a total of $9,450,000 and Concordia Tele-CareGivers dba Concordia Private Care was supported with a total of $3,300. 0 0 0 14681743 1 1 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 1 10 0 1 105 1 0 0 0 0 0 0 0 0 X 15 6 0 1 1 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X X Tammy S Young 7243526200 613 North Pike Road Suite B Cabot PA 16023 X Keith Frndak - see Schedule O Board Chair / President / CEO 5 45 X X 820321 0 33159 Brian Hortert - see Schedule O Board Member 33 12 X 460709 0 34296 Martin Trettel - see Schedule O Board Member 1 44 X 0 329107 26985 Michael Falbo - see Schedule O Board Member / Treasurer / CFO 33 12 X X 258521 0 27736 Paul Brand - see Schedule O Board Member 1 44 X 222439 0 14459 Tammy Young - see Schedule O Board Member / Secretary 35 10 X X 212480 0 13430 Cristen Fiffik - see Schedule O Board Member 43 2 X 94182 108861 13752 Misty Ingram - see Schedule O Board Member 37 8 X 147379 0 21301 Stacy Mathers - see Schedule O Board Member 42 3 X 72386 77240 10388 Meridith McGinnis Director of IT 45 0 X 125453 0 15864 Laurie Roy VP of Human Resources until Aug 2022 0 45 X 122908 0 9371 Amy Shortall-Cardillo Director of Quality and Compliance 44 1 X 115874 0 8215 Elizabeth Coe Director of Business Operations 43 2 X 113378 0 7717 Matthew Hooks Director of Human Resources 45 0 X 112229 0 7850 Peter Bodnar Board Member until Dec 2022 1 0 X 0 0 0 Rev Dr Daniel Hahn Board Member 1 1 X 0 0 0 James Limbaugh Board Member 1 1 X 0 0 0 Gail Holzer Board Member as of Jan 2023 1 2 X 0 0 0 Sherrie Purucker Board Member as of Jan 2023 1 2 X 0 0 0 Bob Schmidt Board Member as of Jan 2023 1 3 X 0 0 0 Jim Wolf Board Member as of Jan 2023 1 3 X 0 0 0 2878259 515208 244523 14 0 1 0 0 0 0 0 106928839 0 500 0 106929339 Management and Consulting Income 541611 5698803 5698803 0 0 Management Rental Income 541611 370363 370363 0 0 0 0 0 0 6069166 86204 86204 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 524 0 -524 -524 -524 0 0 0 Distribution/Donation from Controlled Entity 541611 10475000 10475000 0 0 Gain on Equity Investment 541611 1962372 1962372 0 0 0 0 0 0 12437372 125521557 18592218 0 0 10513167 10513167 2525874 2466516 59358 5976513 5836065 140448 347616 339447 8169 640105 625062 15043 449892 439319 10573 1052168 1052168 540 540 32595 32595 0 44318 44318 19717 19717 13510 13193 317 315482 308068 7414 16071 16071 7709 7709 40227 39282 945 19601 19140 461 Wages Allocated to Related Parties -7106078 -7106078 0 0 Storage Expense 16947 16947 0 0 Recruitment 15295 15295 0 0 Gasoline 5239 5239 0 0 11098 11098 0 0 14957606 14681743 275863 0 723238 1415249 14480071 521573 6510 68987 1044000 854424 199928 189576 1000 12939555 12279296 119920508 1209216 688197 28899259 135743645 1444535 1960912 14098790 9862848 15543325 11823760 X 13355934 123919885 0 0 13355934 123919885 28899259 135743645 110563951 0 0 0 0 0 X 0 1 1 0 X X X 14 Concordia Visiting Nurses 421704067 10 1 0 3313315 Concordia Lutheran Health and Human Care 250969458 10 1 0 2374532 Concordia Lutheran Ministries of Pittsburgh 270209886 10 1 0 966319 Good Samaritan Hospice of Pittsburgh 251818793 10 1 30 910116 Visiting Nurse Association of Indiana County dba Concordia-IRMC VNA 237042932 10 1 0 742640 Alliance Visiting Nurses dba VNA Alliance 251764544 10 1 0 525166 Concordia of Florida Inc 371869372 10 1 0 407188 Concordia Hospice of Washington 812448411 10 1 0 266962 Concordia of Ohio 611682165 10 1 0 234389 Concordia Medical Equipment 204386767 10 1 0 91383 Concordia Physician Practice 473951584 10 1 0 41399 Concordia Tele-Caregivers dba Concordia Private Care 251881783 10 1 3300 15593 Bethlen Home of the Hungarian Reformed Federation of America dba Concordia at Bethlen 250981135 10 1 0 1105 13 3330 9890107 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule A, Part I, Line 12g(i) Column (vi) lists the estimate of the fair market cost of the Other Support provided by Concordia Care Network dba Concordia Community Support Services for the benefit of the organizations that it supports. The amounts listed are for lease of facilities, performance of services, and sharing of paid employees. Schedule A, Part IV, Section A, Line 1 Concordia Care Network dba Concordia Community Support Services (CCSS) has added nine supported organizations beyond those listed by name on the organization's governing documents. One in Fiscal Year Ended June 30, 2017, a second in Fiscal Year Ended June 30, 2019, and a third in Fiscal Year Ended June 30, 2021. Concordia Hospice of Washington (EIN 81-2448411) was added as a supported organization in Fiscal Year Ended June 30, 2017. The organization was formed in April of 2016 in pursuit to take over the license formally known as Washington Hospice. CCSS entered into a management services agreement with Concordia Hospice of Washington on April 18, 2016 and Concordia Hospice of Washington began operations on July 1, 2016. Concordia Hospice of Washington is exempt from federal income tax under Internal Revenue Code Section 501(c)(3). Concordia Medical Equipment (EIN 20-4386767) was added as a supported organization in Fiscal Year Ended June 30, 2019. The organization was incorporated on February 16, 2006 as a corporation and was granted 501(c)(3) tax exempt status on October 26, 2018. There is a management services agreement between CCSS and Concordia Medical Equipment that was effective July 1, 2015. Visiting Nurse Association of Indiana County (EIN 23-7042932) was added as a supported organization in Fiscal Year Ended June 30, 2021. The organization was formed on March 30, 1967 as a nonprofit corporation and was granted 501(c)(3) tax exempt status in October 1969. CCSS entered into a management services agreement with Visiting Nurse Association of Indiana County on April 15, 2020 and entered into an Affiliation Agreement effective Jan 1, 2021 which named CCSS as a majority member of Visiting Nurse Association of Indiana County. Concordia Lutheran Health and Human Care, Concordia Lutheran Ministries of Pittsburgh, Concordia of Ohio, Concordia Physician Practice, and Concordia of Florida, Inc, are 501(c)(3) corporations which became subsidiaries of Concordia Care Network dba Concordia Community Support Services effective Sept 1, 2022 due to a restructuring of the organization. Prior to that date they were sister organizations. Bethlen Home of the Hungarian Reformed Federation of America dba Concordia at Bethlen (EIN 25-0981135) was added as a supported organization in Fiscal Year Ended June 30, 2023. The 501(c)(3) tax exempt corporation was formed in 1929 and became an affiliate of Concordia Care Network effective April 3, 2023. The Concordia Care Network Amended Articles of Incorporation dated Sept 1, 2022 state the Corporation is organized and shall at all times be operated exclusively for the benefit of, to perform the functions of, and to carry out the purposes of any subsidiary or affiliated organization, each of which is and shall be an exempt organization described in section 501(c)(3) and sections 509(a)(1) or 509(a)(2) of the code, thereby giving CCSS the authority to add Concordia Hospice of Washington, Concordia Medical Equipment, Visiting Nurses Association of Indiana County, Concordia Lutheran Health and Human Care, Concordia Lutheran Ministries of Pittsburgh, Concordia of Ohio, Concordia Ministries of New York, Inc, Concordia Physician Practice, Concordia of Florida, Inc, and Concordia at Bethlen as supported organizations. Schedule A, Part IV, Section A, Line 5a Concordia Care Network dba Concordia Community Support Services (CCSS) added supported organizations during the tax year. (i) Concordia Lutheran Health and Human Care (EIN 20-5138266), Concordia Lutheran Ministries of Pittsburgh (EIN 27-0209886), Concordia of Ohio (EIN 61-1682165), Concordia Physician Practice (EIN 47-3951584), Concordia of Florida, Inc (EIN 37-1869372), and Bethlen Home of the Hungarian Reformed Federation of America dba Concordia at Bethlen (EIN 25-0981135) are exempt from federal income tax under Internal Revenue Code Section 501(c)(3). (ii) Concordia Lutheran Health and Human Care, Concordia Lutheran Ministries of Pittsburgh, Concordia of Ohio, Concordia Physician Practice, and Concordia of Florida, Inc, are 501(c)(3) corporations which became subsidiaries of Concordia Care Network dba Concordia Community Support Services effective Sept 1, 2022 due to a restructuring of the organization. Prior to that date they were sister organizations. Bethlen Home of the Hungarian Reformed Federation of America dba Concordia at Bethlen is a 501(c)(3) tax exempt corporation that was formed in 1929 and became an affiliate of Concordia Care Network effective April 3, 2023. (iii) The CCSS Articles of Incorporation state the Corporation is organized and shall at all times be operated exclusively for the benefit of, to perform the functions of, and to carry out the purposes of any subsidiary or affiliated organization, each of which is and shall be an exempt organization described in section 501(c)(3) and sections 509(a)(1) or 509(a)(2) of the code, thereby giving CCSS the authority to add each of these subsidiaries as a supported organization. (iv) The governing documents were amended to address that the 100% member in Concordia Lutheran Health and Human Care, Concordia Lutheran Ministries of Pittsburgh, Concordia of Ohio, Concordia Physician Practice, and Concordia of Florida, Inc transitioned from Concordia Lutheran Ministries to Concordia Care Network. Concordia Care Network is the management company for Concordia Lutheran Ministries; therefore, this was a membership substitution. Concordia Care Network was named as a sole member of Bethlen Home of the Hungarian Reformed Federation of America dba Concordia at Bethlen as of April 3, 2023, the effective date of the Affiliation Agreement. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 834764 734605 100159 0 0 0 0 0 209236 119819 89417 0 0 0 0 189576 Investment in Subsidiaries 119920508 C 119920508 0 Due to Affiliates 9862848 9862848 X Schedule D, Part X, Line 2 The Organization is a not-for-profit corporation as described in Section 501(c)(3) of the Internal Revenue Code (Code) and has been recognized as tax exempt under Section 501(a) of the IRC. Accordingly, no provision for income taxes has been provided. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Organization and recognize a tax liability or asset if the Organization has taken an uncertain position that more likely than not would be sustained upon examination by the Internal Revenue Services (IRS). The Organization has concluded that as of June 30, 2023 and 2022, there are no uncertain positions taken or expected to be taken that would require recognition of a liability, asset, or disclosure in the financial statements. Generally, tax returns for years ended June 30, 2020, and thereafter remain subject to examination by federal and state tax authorities. 0 Concordia Lutheran Ministries 134 Marwood Road Cabot PA 16023 205138278 501(c)(3) 9450000 0 General Support donation to be used to further the mission of Concordia and carry out the purpose of the affiliated 501(c)(3) organizations by supporting other non-profits. Concordia Lutheran Ministries Foundation 134 Marwood Road Cabot PA 16023 205138266 501(c)(3) 1050000 0 General Support donation to be used to further the mission of Concordia and carry out the purpose of the affiliated 501(c)(3) organizations by supporting other non-profits. 2 0 Schedule I, Part I, Line 2 The organization does not provide grants. The values stated are donations and the organization does not require substantiation of the use of such funds. X X 0 1 0 0 0 0 0 0 0 Keith Frndak - see Schedule O Board Chair / President / CEO 637671 0 182650 0 0 0 19825 0 13334 0 853480 0 0 0 Brian Hortert - see Schedule O Board Member 374401 0 58175 0 28133 0 19825 0 14471 0 495005 0 0 0 Martin Trettel - see Schedule O Board Member 0 261960 0 42675 0 24472 0 19208 0 7777 0 356092 0 0 Michael Falbo - see Schedule O Board Member / Treasurer / CFO 244771 0 13750 0 0 0 16550 0 11186 0 286257 0 0 0 Paul Brand - see Schedule O Board Member 197000 0 2175 0 23264 0 14459 0 0 0 236898 0 0 0 Tammy Young - see Schedule O Board Member / Secretary 181998 0 17775 0 12707 0 13128 0 302 0 225910 0 0 0 Cristen Fiffik - see Schedule O Board Member 92407 105861 1775 3000 0 0 6134 7090 242 286 100558 116237 0 0 Misty Ingram - see Schedule O Board Member 137104 0 10275 0 0 0 10105 0 11196 0 168680 0 0 0 Stacy Mathers - see Schedule O Board Member 65111 74240 7275 3000 0 0 4767 5093 242 286 77395 82619 0 0 Schedule J, Part I All board members of Concordia Care Network dba Concordia Community Support Services 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, CFO and COO positions were reviewed during the fiscal year associated with this return. Schedule J, Part I, Line 4 Concordia Care Network dba Concordia Community Support Services 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 2022 the following participants were enrolled in the plan: Keith Frndak, Brian Hortert, Martin Trettel, Paul Brand, Michael Falbo, Cristen Fiffik, Tammy Young, Misty Ingram, Stacy Mathers, and Natalie McKay. Amy Hortert family member of Brian Hortert, Board Member 114301 Employment Compensation 0 Form 990, Part VI, Section A, Line 3 Concordia Community Support Services entered into a management services agreement with Concordia Lutheran Health and Human Care on July 1, 2015. Services provided include management, maintenance and administrative functions such as legal, executive oversight, development, public relations, and IT. As of 9/1/2022, the legal name of Concordia Community Support Services was changed to Concordia Care Network with a dba of Concordia Community Support Services. Form 990, Part VI, Section A, Line 4 The governing documents were amended to address that the 100% member in Concordia Lutheran Health & Human Care (EIN 25-0969458), Concordia Lutheran Ministries of Pittsburgh (EIN 27-0209886), Concordia Medical Equipment (EIN 20-4386767), Concordia Ministries of New York, Inc (EIN 86-3586342), Concordia of Florida Inc (EIN 37-1869372), Concordia of Ohio (EIN 61-1682165), Concordia Physician Practice (EIN 47-3951584), and Concordia Providence LLC (EIN 20-5138278) transitioned from Concordia Lutheran Ministries (EIN 20-5138278) to Concordia Care Network. Concordia Care Network is the management company for Concordia Lutheran Ministries; therefore, this was a membership substitution. The governing documents were amended to address that the 66% member in Good Samaritan Hospice of Pittsburgh (EIN 25-1818793) and the 100% member in Providence Pharmacy Services (EIN 22-3885810) transitioned from Concordia Lutheran Health & Human Care (EIN 25-0969458) to Concordia Care Network. Concordia Care Network is the management company for Concordia Lutheran Health & Human Care; therefore, this was a membership substitution. Form 990, Part VI, Section A, Line 6 Concordia Lutheran Ministries is the sole member of Concordia Care Network dba Concordia Community Support Services. Form 990, Part VI, Section A, Line 7a Concordia Lutheran Ministries, as the sole member, assigns/appoints the Concordia Care Network dba Concordia Community Support Services board of directors. Form 990, Part VI, Section A, Line 7b Concordia Lutheran Ministries, as the sole member, has reserve powers over certain decisions, most especially board appointment, and buying and selling either new or existing reporting units of the operating segments within Concordia Care Network dba Concordia Community Support Services. Form 990, Part VI, Section B, Line 11b The Form 990 is prepared and reviewed by the accounting department for Concordia Care Network dba Concordia Community Support Services. The document is then reviewed by the CFO. The Concordia Lutheran Ministries (EIN 20-5138278) board of directors maintains reserve powers on the binding decisions made by the board of directors of this organization. Due to the reserve powers maintained by the board of directors of Concordia Lutheran Ministries, it has been decided to present the Form 990 of this organization to the board of directors of Concordia Lutheran Ministries for review prior to submission of this form. Additionally, any independent board member of this organization was offered an opportunity to review the Form 990 prior to submission as well. Form 990, Part VI, Section B, Line 12c The corporate compliance officer attends at least 1 (one) board meeting a year. All officers, directors or trustees, and key employees are educated on compliance policies and procedures with the corporate compliance officer. Updates on corporate compliance are addressed in scheduled meetings during the year with all staff (including management). Specific corporate compliance goals and objectives are reviewed and evaluated on an ongoing basis during the year with the corporate compliance officer. Additionally, board members 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. Form 990, Part VI, Section B, Line 15 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, CFO and COO positions were reviewed during the fiscal year associated with this return. Form 990, Part VI, Section C, Line 19 Concordia Lutheran Ministries (EIN 20-5138278) publishes an annual report that summarizes the financial operations of the organization and its affiliates (including Concordia Care Network dba Concordia Community Support Services) which is mailed to all of its constituents and is available to the public upon request. The Concordia Care Network dba Concordia Community Support Services governing documents, conflict of interest policies, and financial statements are available to the public upon request. Form 990, Part VII, Section A, Line 1a All board members of Concordia Care Network dba Concordia Community Support Services serve on a purely volunteer basis. Any compensation to a board member by the organization or 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. Employment compensation for board members is as follows: Keith Frndak, Chief Executive Officer, Concordia Lutheran Ministries and affiliates; Brian Hortert, Chief Operating Officer, Concordia Care Network and facility based affiliates; Martin Trettel, Chief Executive Officer, Concordia Visiting Nurses; Michael Falbo, Chief Financial Officer, Concordia Lutheran Ministries and affiliates; Paul Brand, Executive Vice President, Concordia Lutheran Ministries and affiliates; Tammy Young, Chief Financial Officer, Concordia Care Network and community based affiliates; Cristen Fiffik, Legal Counsel, Concordia Lutheran Ministries and affiliates; Misty Ingram, Chief Operating Officer, Concordia Care Network and community based affiliates; and Stacy Mathers, Corporate Compliance Officer, Concordia Lutheran Ministries and affiliates. Bethlen Home of the Hungarian Reformed Federation of America dba Concordia at Bethlen 66 Carey School Road Ligonier PA 15658 250981135 Provide skilled nursing, personal care, independent living, rehab, home health, & hospice services PA 501(c)(3) 10 Concordia Care Network 0 Cedars Home Health Care Services 4363 Northern Pike Monroeville PA 15146 251875508 Home Health Services PA 501(c)(3) 10 Concordia Tele-CareGivers 0 Concordia Hospice of Washington 613 North Pike Road Suite B Cabot PA 16023 812448411 Provide inpatient and community hospice patient care PA 501(c)(3) 10 Concordia Care Network 0 Concordia Lutheran Health and Human Care 134 Marwood Road Cabot PA 16023 250969458 Provide skilled nursing, personal care, independent living, and rehabilitative services PA 501(c)(3) 10 Concordia Care Network 0 Concordia Lutheran Ministries 134 Marwood Road Cabot PA 16023 205138278 Provides access to corp resources and expert support to carry out the purpose of the affiliates PA 501(c)(3) 12 Type III N/A 0 Concordia Lutheran Ministries Foundation 134 Marwood Road Cabot PA 16023 205138266 Raise and receive funds for the furtherance of the mission and purposes of affiliated 501(c)(3) orgs PA 501(c)(3) 12 Type II Concordia Lutheran Ministries 0 Concordia Lutheran Ministries of Pittsburgh 1300 Bower Hill Road Pittsburgh PA 15243 270209886 Provide skilled nursing, personal care, independent living, and rehabilitative services PA 501(c)(3) 10 Concordia Care Network 0 Concordia Medical Equipment 615 North Pike Road Cabot PA 16023 204386767 Rental/sales of medical equipment and supplies PA 501(c)(3) 10 Concordia Care Network 0 Concordia Ministries of New York Inc 134 Marwood Road Cabot PA 16023 863586342 Youth recreation services PA 501(c)(3) PF Concordia Care Network 0 Concordia of Florida Inc 4100 E Fletcher Avenue Tampa FL 33613 371869372 Provide skilled nursing, personal care, independent living, and rehabilitative services FL 501(c)(3) 10 Concordia Care Network 0 Concordia of Monroeville 4363 Northern Pike Monroeville PA 15146 251475192 To provide skilled nursing, personal care, independent living and rehabilitation services PA 501(c)(3) 10 Concordia Lutheran Minstries of Pittsburgh 0 Concordia of Ohio 970 Sumner Parkway Copley OH 44321 611682165 Provide skilled nursing, personal care, independent living, and rehabilitative services OH 501(c)(3) 10 Concordia Care Network 0 Concordia Physician Practice 134 Marwood Road Cabot PA 16023 473951584 To provide primary physician services PA 501(c)(3) 10 Concordia Care Network 0 Concordia Tele-CareGivers 613 North Pike Road Suite A Cabot PA 16023 251881783 Provide private duty non-medical services PA 501(c)(3) 10 Concordia Care Network 0 Concordia Visiting Nurses 613 North Pike Road Cabot PA 16023 421704067 Provide home health care services PA 501(c)(3) 10 Concordia Care Network 0 Concordia Visiting Nurses of Ohio 613 North Pike Road Cabot PA 16023 463845269 Home Health Services OH 501(c)(3) 10 Concordia Care Network 0 Good Samaritan Hospice of Pittsburgh 116 Browns Hill Road Suite 100 Valencia PA 16059 251818793 Provide inpatient and community hospice patient care PA 501(c)(3) 10 Concordia Care Network 0 Harmony Protection Group 134 Marwood Rd Cabot PA 16023 832377219 Provide insurance coverage to affiliated 501(c)(3) orgs PA 501(c)(3) 12 Type II Concordia Lutheran Ministries 0 Rebecca Residence dba Concordia at Rebecca Residence 3746 Cedar Ridge Road Allison Park PA 15101 250974311 Provide skilled nursing, personal care, independent living, and rehabilitative services PA 501(c)(3) 10 Concordia Lutheran Health and Human Care 0 Visiting Nurse Association of Indiana County 850 Hospital Road Suite 3000 Indiana PA 15701 237042932 Provide home health and community hospice services PA 501(c)(3) 10 Concordia Care Network 0 Providence Pharmacy Services 615 North Pike Road Cabot PA 16023 223885810 Provides institutional pharmacy services and consulting as the limited partnership PA Concordia Providence LLC Related 1039720 4487679 0 0 1 0 1 1 0 0 0 1 1 0 1 1 1 1 1 1 1 1 0 1 Concordia Visiting Nurses j 354770 Market Concordia Visiting Nurses l 1141999 Cost Concordia Visiting Nurses m 369887 Cost Concordia Visiting Nurses o 1816546 Cost Concordia Visiting Nurses s 6240000 Cost Concordia Tele-CareGivers o 80384 Cost Concordia Hospice of Washington l 100000 Cost Concordia Hospice of Washington o 166962 Cost Concordia Hospice of Washington s 350000 Cost Visiting Nurse Association of Indiana County l 254889 Cost Visiting Nurse Association of Indiana County o 487751 Cost Visiting Nurse Association of Indiana County s 255000 Cost Good Samaritan Hospice of Pittsburgh l 304079 Cost Good Samaritan Hospice of Pittsburgh o 606037 Cost Good Samaritan Hospice of Pittsburgh s 3630000 Cost Concordia Medical Equipment o 91383 Cost Concordia Lutheran Health and Human Care c 6660148 Cost Concordia Lutheran Health and Human Care k 254833 Market Concordia Lutheran Health and Human Care o 2119699 Cost Concordia Lutheran Ministries of Pittsburgh o 966319 Cost Concordia of Ohio o 234389 Cost Concordia of Florida Inc o 407188 Cost Additional time was needed to gather information necessary to complete an accurate return. Extension was submitted electronically and approved by the IRS on 10/19/2023.