2025-05-08T10:20:57-07:00 2024-06-30 990 2023-07-01 204386767 CONCORDIA MEDICAL EQUIPMENT CONC 7243521100 615 North Pike Rd Cabot PA 16023 Tammy Young CFO 7243526200 2025-05-08 1 2023 2025-03-06 01:10:19Z Keith Frndak 134 Marwood Rd Cabot PA 16023 3061513 0 X www.concordiamedicalequipment.com X 2006 PA To serve our aging community with a continuum of high-quality caregiving options, provided in a Christian environment, and to serve those with limited funds to the best of our ability. 11 0 16 11 0 0 132 209 2790463 2834507 11652 28270 175212 195729 2977459 3058715 1005200 602695 0 0 733281 845872 0 0 0 1636011 1652179 3374492 3100746 -397033 -42031 1404164 1694487 244083 576437 1160081 1118050 Concordia Medical Equipment's mission is to serve our aging community with a continuum of high-quality caregiving options, provided in a Christian environment, and to serve those with limited funds to the best of our ability. We do this through delivery of quality home medical equipment and services, in good faith, on behalf of those who entrust themselves to our care and by ministering to the unique needs of each individual with respect, dignity, and compassion. The vision of the organization sets us apart from many for-profit durable medical equipment companies and that is to serve the Triune God by providing for the needs of His people. In accordance with the Organization's mission and vision, we provide benevolent care to those individuals who are unable to pay for the full cost of their care. For the fiscal year ending 06/30/2024, a total of $39 in services was rendered as benevolent care. 0 0 2359578 602695 3058506 Concordia Medical Equipment is a durable medical equipment supplier with a focus to sell and/or rent medical equipment and supplies to benefit patients under the care of related organizations as designated in Schedule R of the Internal Revenue Service Federal Form 990 , as well as patients in the community. There are currently 14 campuses in Pennsylvania in which patients and/or residents are supported with a goal of aging-in-place throughout the continuing care retirement community (CCRC) campuses of the related organizations. Concordia Medical Equipment's purposes and activities focus on supporting individuals, in its effort to provide care to the approximately 50,000 patients that are served annually in Pennsylvania. This includes benevolent care to persons unable to pay. For fiscal year ending 06/30/2024, a total of $39 in services was rendered as benevolent care. For the fiscal year ending June 30, 2024 represented on this return, just over $2.3 million in sales and rental revenue was from related organizations, which is 81% of the total sales and rental revenue. Of the $2.3 million revenue from related organizations, over half (58%) of revenues are derived from hospice-related services provided to patients of four 501(c)(3) non-profit hospice agencies in Pennsylvania: Good Samaritan Hospice of Pittsburgh, Concordia Hospice of Washington, Visiting Nurse Association of Indiana County, dba VNA Family Hospice and Concordia Hospice of Bethlen. Concordia Medical Equipment also works with the home health agencies when patients are on palliative care due to a diagnosis of a life-threatening illness. The goal is to facilitate a strong program that fosters compassionate transitions from nursing to hospice services by fulfilling equipment needs. It is important to allow patients with an end-of-life diagnosis to be able to remain in their homes as long as possible. Concordia Medical Equipment offers durable medical equipment for both rental and purchase including products related to beds and pressure relieving mattresses, mobility, bath safety, aids to daily living and respiratory care. The customer care team assists in facilitating the order process and works closely with physicians, insurers and other members of the healthcare team to assure each patient receives the equipment needed to keep them safe in their homes. In May 2024, Concordia Medical Equipment introduced Negative Pressure Wound Therapy products as a new product offering. Working closely with the world-renowned manufacturer Smith & Nephew, the introduction of new, state of the art wound therapy products will assure that the latest technology in wound care will be made available to patients. Concordia Medical Equipment meets all current Medicare participation requirements and as such is accredited by the Accreditation Commission for Health Care (ACHC). ACHC is a non-profit accreditation organization with Medicare deemed status for surveying Home Health, Hospice, and DME providers. ACHC accreditation allows Concordia Medical Equipment to service beneficiaries who use both traditional Medicare and Medicare Advantage plans as their primary health insurance. The agency continued to provide education in the community by discussing appropriate home medical equipment topics related to hospital discharge procedures, short-term rehabilitation, patient safety and oxygen safety within the home. Total donations for the fiscal year were $602,695. Donations made during the year include a donation of $540,000 to Concordia Lutheran Ministries Parent. $60,000 to the Concordia Lutheran Ministries Foundation Good Samaritan Endowment Fund to be used to provide care to patients with limited or depleted funds. $175 was spent on a gift basket that was donated to the CLM Golf Outing. In March 2024, Concordia Medical Equipment purchased IV Poles from Drive Medical Design at a total cost of $2,520 which were provided as a donation to Pittsburgh based DTCare. DTCare is the 501c3 arm of their parent corporation DTGruelle who specializes in product delivery to austere locations around the world. DTCare had specifically identified IV poles, blood transfusion kits and stretchers as immediate need items in their effort to establish front line stabilization points for injured or wounded civilians throughout Ukraine. Total sponsorships for the fiscal year were $2,096. Concordia Medical Equipment sponsored the Concordia Lutheran Ministries Foundation Power of the Purse Fundraiser benefiting Good Samaritan Hospice Youth Bereavement Care Program in the amount of $2,000. Concordia Medical Equipment also shared in the sponsorships of several events: Redeemer Lutheran School Golf Outing in Aug 2023, the Community Health Center Award Dinner in March 2024, and the Christ Lutheran Church Pittsburgh Golf Outing in April 2024. Employees of Concordia Medical Equipment were given the opportunity to participate in several mission events organized by Concordia Care Network dba Concordia Community Support Services. These are part of an ongoing Mission Committee that was formed to organize opportunities for employees to serve the community. The Mission Events during the fiscal year were: Drive-Up Food Distributions: July-Aug 2023: Employees volunteered to assist the Greater Pittsburgh Community Food Bank and Knoch School District (Saxonburg, PA) with a drive-thru food distribution which addresses family food insecurity during summer months when children lose access to school provided meals. Remote Area Medical (RAM): Nov 2023: 443 Concordia employees and community members volunteered their time and talents over three days to host a free medical, dental and vision clinic in Butler County to provide healthcare to underserved and underinsured community members. 335 patients were served and a total of $183,534 of healthcare was provided at no cost. The event was supported by 54 community businesses with 38 optometrists, NPs, dentists, and physicians providing care. Lighthouse Foundation Food Pantry Collection Drive: Nov-Dec 2023: 393 food items were purchased by Concordia employees and matched by a monetary gift by Concordia for donation to The Lighthouse Foundation (Butler, PA) to stock their shelves with the top 10 needed items before Christmas. Center for Community Resources Bundle-Up Butler Coat Drive: Nov-Dec 2023: 157 gently-used or new coats were donated by Concordia employees and matched by a monetary gift by Concordia. Hero's Angels Collection Drive: Feb-Mar 2024: Highly requested items were purchased and donated to deployed troops in Syria in partnership with Hero's Angels (Chicora, PA). Blessing Blankets: Mar 2024: Concordia employees and residents teamed together to create 233 blankets for donation to 13 community service organizations in PA and OH. St Luke Feed My Starving Children MobilePack Event: May 2024: 40 Concordia employees, residents & their families volunteered at a multi-day event to pack meals to address the global hunger crisis. Lighthouse Foundation Food Pantry Distribution and Pantry Clean-Up: June 2024: Employee volunteers distributed food items to the families who utilize the pantry; and Employee volunteers cleaned The Lighthouse food pantry to ready it for the next distribution. These donations, sponsorships and mission events are some of the many ways we serve God by providing for the needs of His people. 0 0 0 2359578 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 9 0 1 16 1 0 0 0 0 0 0 0 0 X 11 0 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 X X Tammy S Young 7243526200 613 North Pike Rd Suite B Cabot PA 160232215 X Keith Frndak - see Schedule O Board Chairman/President 5 45 X X 0 931589 36198 Martin Trettel - see Schedule O Board Member 1 44 X 0 337541 28868 Tammy Young - see Schedule O Board Member/ Secretary/Treasurer 1 44 X X 0 228992 14004 William S Zeckzer - see Schedule O Board Member 1 44 X 0 162906 28264 Kimberly Kepple - see Schedule O Board Member 1 44 X 0 128065 17529 Brad Milliron CEO 45 0 X 120912 0 20854 Becky Bloom - see Schedule O Board Member 1 44 X 0 108167 7634 Anne Denny - see Schedule O Board Member 1 44 X 0 89760 18661 Eric Peat - see Schedule O Board Member 1 44 X 0 94240 12690 Kristin Laboda - see Schedule O Board Member 1 44 X 0 96480 6831 Kristen Michel - see Schedule O Board Member 1 44 X 0 83949 5737 Beth Bollman - see Schedule O Board Member 1 44 X 0 56067 10114 120912 2317756 207384 1 0 1 0 Pieri Inc McKnight Medical Equipment 11 McKean Avenue Charleroi PA 15022 DME Rental 171687 1 0 0 0 209 0 0 0 209 Medical Equipment Rental 532283 1644862 1644862 0 0 Medical Equipment Sales 456199 1189684 1189684 0 0 Benevolent Care 456199 -39 -39 0 0 0 0 0 0 2834507 31068 31068 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2798 0 -2798 -2798 -2798 0 0 0 Miscellaneous Income 456199 195729 195729 0 0 0 0 0 0 195729 3058715 3058506 0 0 602695 602695 171754 85877 85877 543469 304242 239227 25418 16521 8897 63214 47149 16065 42017 23426 18591 90987 90987 121043 171 120872 4012 4012 22388 3410 18978 50911 1836 49075 76181 42647 33534 775 210 565 458 3 455 48995 27428 21567 22002 12317 9685 Cost of Goods Sold 1124458 1124458 0 0 Equipment Rental 16170 16170 0 0 Auto Expense 14018 14018 0 0 Service Charges/Bank Fee 7699 0 7699 0 52082 37000 15082 3100746 2359578 741168 0 191507 174637 121622 84601 52873 62384 28843 28531 1180906 814528 384215 366378 625104 977956 1404164 1694487 128985 182960 24374 14746 90724 378731 244083 576437 X 1160081 1118050 0 0 1160081 1118050 1404164 1694487 -42031 0 0 0 0 0 X 0 1 X 1 0 X 30126 1176 15853 132 209 47496 2533436 2985599 2628701 2790463 2834507 13772706 2563562 2986775 2644554 2790595 2834716 13820202 13820202 2119 1297 3157 19972 31068 57613 2119 1297 3157 19972 31068 57613 134277 293742 150096 175212 195729 949056 2699958 3281814 2797807 2985779 3061513 14826871 0.93211 0.93605 0.00389 0.00198 X Schedule A, Part III, Line 1 Column (a) Fiscal Year Beginning in 2019 includes a Government Grant of $30,038 which was a Stimulus Payment from the CARES Act Provider Relief Fund. Column (b) Fiscal Year Beginning in 2020 includes a Government Grant of $1,176 which was a Stimulus Payment from the CARES Act Provider Relief Fund. Column (c) Fiscal Year Beginning 2021 includes $10,802 which was a Stimulus Payment from the CARES Act Provider Relief Fund as well as a $5,000 donation to purchase supplies for Ukraine Mission Event. Schedule A, Part III, Line 12 The Other Income received in the Fiscal Years Beginning in 2019, 2020, 2022 and 2023 were Rebates. The Other Income received in the Fiscal Year Beginning in 2021 was Rebates and the Realized Loss on Investment held by Affiliate. 0 0 0 0 59226 16313 42913 0 0 0 0 0 303459 150180 153279 0 818221 648035 170186 366378 Due From Affiliates 609169 Right of Use Asset 368787 977956 0 Right of Use Liability 368787 Due To Affiliates 9944 378731 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. Accordingly, no provision for income taxes has been provided. 0 Concordia Lutheran Ministries 134 Marwood Rd Cabot PA 16023 205138278 501(c)(3) 540000 0 Donation to further the mission and corporate promise of Concordia Lutheran Ministries (EIN 20-5138278) and its affiliates. Concordia Lutheran Ministries Foundation 134 Marwood Rd Cabot PA 16023 205138266 501(c)(3) 60000 0 Supports the Good Samaritan Endowment Fund which provides benevolent care for residents with financial needs due to the exhaustion of funds. 2 0 Schedule I, Part I, Line 2 The organization monitors the operations of the recipient to ensure the funds are used for the appropriate purposes. X X 0 1 0 0 0 0 0 0 0 Keith Frndak - see Schedule O Board Chairman/President 0 651498 0 172675 0 107416 0 21450 0 14748 0 967787 0 0 Martin Trettel - see Schedule O Board Member 0 286042 0 25175 0 26323 0 20162 0 8707 0 366409 0 0 Tammy Young - see Schedule O Board Member/ Secretary/Treasurer 0 206193 0 8775 0 14024 0 13726 0 278 0 242996 0 0 William S Zeckzer - see Schedule O Board Member 0 140692 0 4275 0 17939 0 11336 0 16928 0 191170 0 0 Schedule J, Part I All board members of Concordia Medical Equipment serve on a purely volunteer basis. Any compensation to a board member by a related organization, reported on Part VII and Schedule J, is for his/her service as an employee of that organization and not for his/her service as a board member. Schedule J, Part I, Line 3 The organization reviews national and state salary surveys for various non-profit organizations. Compensation is then appropriately determined based upon experience and comparing to the benchmarks. The CEO was reviewed during the fiscal year associated with this return. Schedule J, Part I, Line 4 Concordia Medical Equipment participates in a non-qualified 457 deferred compensation plan for certain highly compensated employees. The Concordia Lutheran Ministries (EIN 20-5138278) Board of Directors and CEO approve all participants who are enrolled in the plan. Contributions are deferred and will fully vest in five years. Once disbursed, contributions will appear in Box 5 of the participant's W-2. In the calendar year 2023 the following participants were enrolled in the plan: Keith Frndak, Martin Trettel, Tammy Young, William S Zeckzer, Brad Milliron, Kimberly Kepple, and Becky Bloom. Form 990, Part VI, Section A, Line 6 Concordia Care Network dba Concordia Community Support Services is the sole member of Concordia Medical Equipment. Form 990, Part VI, Section A, Line 7a Concordia Care Network dba Concordia Community Support Services, as the sole member, assigns/appoints the Concordia Medical Equipment board of directors. Form 990, Part VI, Section A, Line 7b Concordia Care Network dba Concordia Community Support Services, as the sole member, has certain powers over decisions, most especially board appointment, and buying and selling either new or existing reporting units of the operating segments within Concordia Medical Equipment. 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 certain powers on the binding decisions made by the board of directors of this organization. Due to the 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 was reviewed during the fiscal year associated with this return. Form 990, Part VI, Section C, Line 19 An annual report that summarizes the financial operations of the organization and its affiliates (including Concordia Medical Equipment) which is mailed to all of its constituents and is available to the public upon request. The Concordia Medical Equipment 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 Medical Equipment serve on a purely volunteer basis. Any compensation to a board member by a related organization, reported on Part VII and Schedule J, is for his/her service as an employee of that organization and not for his/her service as a board member. Employment compensation for board members is as follows: Keith Frndak, Chief Executive Officer, Concordia Care Network; Martin Trettel, Chief Executive Officer, Concordia Visiting Nurses; Tammy Young, Chief Financial Officer, Concordia Care Network and community-based affiliates; William S Zeckzer, Dietary General Manager, Concordia Care Network and facility-based affiliates; Kimberly Kepple, Chief Nursing Officer, Concordia Visiting Nurses; Becky Bloom, Accounting Manager, Concordia Care Network and community-based affiliates; Anne Denny, Personal Care Administrator, Concordia Lutheran Health and Human Care; Eric Peat, Personal Care Administrator, Concordia Lutheran Ministries of Pittsburgh; Kristin Laboda, Executive Director, Good Samaritan Hospice of Pittsburgh; Kristen Michel, Administrator, Rebecca Residence; and Beth Bollman, Office Manager, Concordia Physician Practice. 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 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 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 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 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 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 Ministries of Pittsburgh 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 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 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 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 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 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 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 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 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 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 Inc 134 Marwood Road Cabot PA 16023 863586342 Youth recreation services PA 501(c)(3) 10 Concordia Care Network 0 Bethlen Home of the Hungarian Reformed Federation of America dba Concordia at Bethlen 60 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 615 North Pike Road Cabot PA 16023 223885810 Provide institutional pharmacy services and consulting as the limited partnership PA Concordia Providence LLC Related 0 0 0 0 1 1 0 0 0 0 1 0 0 1 1 1 0 1 1 1 0 0 Additional time was needed to gather information necessary to complete an accurate return. Extension was submitted electronically and approved by the IRS on 10/03/2024.