2024-04-30T10:14:38-07:00 2023-06-30 990 2022-07-01 611682165 CONCORDIA OF OHIO CONC 3306641000 970 Sumner Parkway Copley OH 44321 Michael Falbo CFO 7243521571 2024-04-29 Michael Falbo 999009999 1 1 11 1 AAL2 X 2022 2023-04-26 12:10:37Z Concordia at Sumner Keith Frndak 134 Marwood Road Cabot PA 16023 15084519 0 X concordialm.org X 2012 OH 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. 10 5 285 67 0 0 1077863 1043053 12783947 13894337 2313018 23572 54273 84851 16229101 15045813 500000 500038 0 0 6490959 6430374 0 0 4664 6644400 7438064 13635359 14368476 2593742 677337 59679491 57513056 42435625 38479998 17243866 19033058 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. 0 0 5302939 0 5075338 In the year ended June 30, 2023 the skilled nursing facility had an average occupancy of 84% and provided 14,727 bed days of service for 48 beds. 28% 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. 4944473 0 6662701 187 residents called our independent living facility home at the end of fiscal year 2023. 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. 2040661 0 2156304 Our assisted living facility provided 13,040 patient care days serving an average of 35.7 patients per day in our 2023 fiscal year. The facility has 40 private suites for a total of 40 beds (licensed for 42 beds to accommodate couples). We provided 1,001 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. 0 0 0 12288073 1 1 0 0 0 0 1 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 55 0 1 285 1 0 0 0 0 0 0 0 0 X 10 5 0 0 1 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 OH X X Heather Gossett 3306641351 970 Sumner Parkway Copley OH 44321 Keith Frndak Chair/President 5 45 X X 0 820321 33159 Brian Hortert Board Member 1 44 X X 0 460709 34296 Michael Falbo Secretary/Treasurer 1 44 X X 0 258521 27736 Natalie McKay Board Member 1 44 X 0 147299 9584 Stephanie Barkley Board Member 5 40 X 0 127409 8837 Bethany Collingwood Executive Director 45 0 X X 123468 0 8771 Celissa Christian RNAC 50 0 X 112185 0 12461 Sheenna Hines Director of Nursing 50 0 X 100123 0 13435 Nancy Boughner Board Member 1 0 X 0 0 0 Ilona Stroupe Board Member 1 0 X 0 0 0 Barb Bock Board member 1 0 X 0 0 0 Fred Heintz Jr Board Member 1 2 X 0 0 0 Paul Rehkopf Board Member 1 1 X 0 0 0 335776 1814259 148279 3 0 1 0 0 0 0 0 4015 118436 920602 0 1043053 Resident Care Revenue 623000 15035813 15035813 0 0 Benevolent Care Revenue 623000 -1141476 -1141476 0 0 0 0 0 0 13894337 687611 687611 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -625333 0 38706 0 -664039 0 -664039 0 0 -664039 0 0 0 0 0 0 0 0 0 0 0 0 84851 84851 84851 15045813 14666799 0 -664039 500038 500038 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5313700 4485395 828305 0 169452 145189 24263 0 520373 434036 86337 0 426849 363081 63768 0 1975 0 1975 0 486 0 486 0 22621 0 22621 0 0 0 0 0 0 0 17689 0 17689 0 1422596 1095369 322563 4664 59723 0 59723 0 59835 12071 47764 0 29974 10557 19417 0 0 0 0 0 1062939 956645 106294 0 20187 14256 5931 0 0 0 0 0 -4959 -8002 3043 0 901667 811500 90167 0 0 0 0 0 1796690 1617021 179669 0 84492 84492 0 0 Food Service Costs 671564 657652 13912 0 EMR, Pharmacy, & Medical Supplies 448767 443102 5665 0 Maintenance Costs 279184 279184 0 0 562634 386487 176147 0 14368476 12288073 2075739 4664 780602 1058761 0 0 0 0 845637 846337 0 0 0 0 0 0 0 0 1345795 1342506 47242432 14933861 32743860 32308571 10378406 8220965 13585191 13735916 59679491 57513056 971679 845763 3232636 3153163 27516922 25961038 1598710 1510000 9115678 7010034 42435625 38479998 X 3658675 5297142 13585191 13735916 17243866 19033058 59679491 57513056 X 677337 961130 0 0 0 150725 X 0 1 X 1 1 1 X 0 1213764 1267563 1075989 1039038 4596354 11627173 12820524 12359545 12783947 13894343 63485532 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11627173 14034288 13627108 13859936 14933381 68081886 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 68081886 22648 65934 593263 2354228 687611 3723684 0 0 0 0 0 0 22648 65934 593263 2354228 687611 3723684 0 1218400 0 0 1218400 0 129851 472897 56147 88866 747761 11649821 14230073 15911668 16270311 15709858 73771731 0.92287 0.92146 0.05048 0.05136 X Schedule A, Part III, Line 12 Deli meals. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 12 0 0 0 1 0 0 0 0 0 1891583 1891583 0 36939021 10533913 26405108 0 6026671 2932895 3093776 0 2318484 1467053 851431 0 66673 0 66673 32308571 Interest in Outside Trusts 13735916 13735916 0 Contract Liabilities 6756062 Due to Affiliates 189554 Resident Funds 64418 7010034 X Schedule D, Part II, Line 9 There are no revenues or expenses generated from the easement. The acreage is recorded under land on the balance sheet. Schedule D, Part X, Line 2 The organization is a not-for-profit and is exempt from income taxes under section 501(c)(3) of the Internal Revenue Code. Accordingly, no provision for income taxes has been provided. The organization adopted the standard for accounting for uncertainty in income taxes in the organization's financial statements that prescribes a recognition threshold of more-likely-than-not to be sustained upon examination by the appropriate taxing authority. Measurement of tax uncertainity occurs if the recognition threshold has been met. The standard also provides guidance on recognition, classification, interest, and penalties accounting in interim periods and disclosure. Management has determined that the adoption of the standard did not have a material effect on the consolidated financial statements. The organizations's policy is to recognize interest related to unrealized tax benefits in interest expense and penalties in operating expenses. There were no penalties or interest recognized on the consolidated financial statements of operations as a result of the adoption. 0 Concordia Lutheran Ministries Foundation 134 Marwood Road Cabot PA 16023 205138266 500038 0 1 0 Schedule I, Part I, Line 2 The organization ensures all grants are utilized appropriately. 0 1 0 0 0 0 0 0 0 Keith Frndak Chair/President 0 637671 0 182650 0 0 0 19825 0 13334 0 853480 0 0 Brian Hortert Board Member 0 374401 0 58175 0 28133 0 19825 0 14471 0 495005 0 0 Michael Falbo Secretary/Treasurer 0 244771 0 13750 0 0 0 16550 0 11186 0 286257 0 0 Natalie McKay Board Member 0 127090 0 4055 0 16154 0 9575 0 9 0 156883 0 0 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 calandar year 2022 the following participants were enrolled in the plan: Michael Falbo, Natalie McKay, Brian Hortert, and Keith Frndak. A Akron Bath and Copley Joint Township Hospital District Series A 2013 341448680 2013-12-19 7355000 Refinancing 0 0 0 B Akron Bath and Copley Joint Township Hospital District Series B 2013 341448680 2013-12-19 12955000 Refinancing 0 0 0 C Akron Bath and Copley Joint Hospital District Series B 2018 341448680 2018-11-28 15740000 Construction Financing 0 0 0 A 0 0 7335000 0 0 0 113049 0 0 7241951 0 0 2013 0 0 1 1 B 0 0 12955000 0 0 0 194903 0 0 12760097 0 0 2013 0 0 1 1 C 0 0 15740000 0 0 0 215000 0 0 15525000 0 0 0 0 1 1 A 0 0 0 0 0 0 0 1 0 1 B 0 0 0 0 0 0 0 1 0 1 C 0 0 0 0 0 0 0 1 0 1 A 0 0 0 0 1 0 0 0 1 B 0 0 0 0 1 0 0 0 1 C 1 1 0 0 0 1 Form 990, Part VI, Section A, Line 4 The governing documents were amended to address that the 100% member in Concordia Medical Equipment 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. Form 990, Part VI, Section A, Line 6 Concordia Lutheran Ministries (EIN 20-5138278) is the sole member of Concordia of Ohio. Form 990, Part VI, Section A, Line 7a The sole member, Concordia Lutheran Ministries (EIN 20-5138278) holds reserve power regarding the assignment of board of directors. Form 990, Part VI, Section A, Line 7b The sole member, Concordia Lutheran Ministries (EIN 20-5138278) has limited reserve powers over the organization's board of directors' decisions and actions. Form 990, Part VI, Section B, Line 11b The Concordia Lutheran Ministries 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 the 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 one board meeting per year to educate the board members on compliance policies, including the conflict of interest policy. Board members are required to disclose any potential conflicts of interest prior to a discussion where a conflict may exist. The board will determine if a conflict exists and act accordingly, which may include the conflicted member recusing himself/herself from discussion and any votes related to the matter. Form 990, Part VI, Section B, Line 15 The board reviews comparabilility analysis for compensation and reviews annually for those person listed on Part VII and Schedule J. 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 which is mailed to all of its constituents and is available to the public upon request. Form 990, Part XI, Line 9 Reclassificiation of net assets. Concordia Lutheran Health and Human Care 134 Marwood Road Cabot PA 16023 250969458 To provide skilled nursing, personal care, independent living, and rehabilitation servies PA 501(c)(3) 10 Concordia Care Network 47-3508524 0 Concordia Lutheran Ministries Foundation 134 Marwood Road Cabot PA 16023 205138266 Provides access to corporate resources & expert support to carry out the purpose of the affiliates. PA 501(c)(3) 12 Type II Concordia Lutheran Ministries 20-5138278 0 Rebecca Residence 3746 Cedar Ridge Road Allison Park PA 15101 250974311 To provide skilled nursing, personal care, and rehabilitation services PA 501(c)(3) 10 Concordia Lutheran Health and Human Care 25-0969458 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 47-3508524 0 Concordia Lutheran Ministries 134 Marwood Road Cabot PA 16023 205138278 To manage, oversee, and carry out the purpose of the affiliated 501(c)(3) organizations PA 501(c)(3) 12 Type II N/A 0 Concordia of Monroeville 4363 Norther Pike Monroeville PA 15146 251475192 To Provide Skilled Nursing, personal care, independent living and rehabilitation services PA 501(c)(3) 10 Concordia Lutheran Ministries of Pittsburgh 27-0209886 0 Good Samaritan Hospice of Pittsburgh 3500 Brooktree Road Wexford PA 15090 251818793 To provide inpatient and outpatient services PA 501(c)(3) 10 Concordia Care Network 47-3508524 0 Cedars Home Health Care Services 4363 Northern Pike Monroeville PA 15146 251875508 Home Health Services PA 501(c)(3) 10 Concordia Tele Cargivers 25-1881783 0 Concordia Care Network dba Concordia Community Support Services 613 North Pike Road Suite B Cabot PA 16023 473508524 Provide oversight, management and strategic planning PA 501(c)(3) 12 Type II Concordia Care Network 20-5138278 0 Concordia Lutheran Ministries of Pittsburgh 1300 Bower Hill Road Pittsburgh PA 15243 270209886 To provide skilled nursing, personal care, independent living, and rehabiliation services PA 501(c)(3) 10 Concordia Care Network 47-3508524 0 Concordia Visiting Nurses 613 North Pike Road Cabot PA 16023 421704067 To provide home health services PA 501(c)(3) 10 Concordia Care Network 47-3508524 0 Concordia Physician Practice 134 Marwood Road Cabot PA 16023 473951584 To provide Primary physician services PA 501(c)(3) 10 Concordia Care Network 47-3508524 0 Concordia Tele-Caregivers 613 North Pike Road Cabot PA 16023 251881783 To provide free monitoring services to homebound clients to ensure that they are up and well PA 501(c)(3) 10 Concordia Care Network 47-3508524 0 Concordia Hospice of Washington 613 North Pike Road Cabot PA 16023 812448411 Provide inpatient and community hospice care PA 501(c)(3) 10 Concordia Care Network 0 Concordia of Florida 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 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 Harmony Protection Group 134 Marwood Road Cabot PA 16023 852377219 Provide insurance coverage to affiliated 501(c)(3) orgs PA 501(c)(3) 12 Type II Concordia Lutheran Ministries 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 Concordia Ministries of New York 134 Marwood Road Cabot PA 16023 863586342 Youth recreation services PA 501(c)(3) PF Concordia Care Network 0 Bethlen Home of the Hungarian Reformed Federation of America dba Concordia at Bethlen 66 Carey School Road Ligonier PA 156588726 250981135 Provide skilled nursing, personal care, independent living, rehab, home health, & hospice services PA 501(c)(3) 10 Concordia Care Network 0 Providence Pharmacy Services LP 615 North Pike Road Cabot PA 16023 223885810 To providence institutional pharmacy and consulting services to affiliated organizations PA Concordia Providence LLC 20-5138278 Related 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 1 1 1 0 0 IRS Form 8868 was filed for an automatic 6 month extension due to more time needed to prepare the return.