2026-04-20T14:59:50-07:00 2025-06-30 990 2024-07-01 250981135 BETHLEN HOME OF THE HUNGARIAN REFORMED FEDERATION OF AMERICA BETH 7242386711 66 CAREY SCHOOL ROAD LIGONIER PA 15658 Michael Falbo Chief Financial Officer 7243521571 2026-04-20 1 2024 2025-03-06 01:10:19Z CONCORDIA AT BETHLEN KEITH FRNDK 134 MARWOOD ROAD CABOT PA 16023 17553903 0 X CONCORDIALM.ORG X 1929 PA Concordia at Bethlen strives 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. 13 4 291 17 0 0 130425 486454 14350296 15867743 187341 275915 170086 175667 14838148 16805779 3030 2825 0 0 9281543 9410900 0 0 0 5726293 6071415 15010866 15485140 -172718 1320639 13920189 15253964 13561285 13455080 358904 1798884 X Bethlen Home of the Hungarian Reformed Federation of America dba Concordia at Bethlen strives 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. 0 0 8449429 1084 9395477 Concordia at Bethlen is a life plan community located in the heart of the scenic laurel highlands. The facility is dedicated to providing the aging community and surrounding areas the ability to age peacefully graceful. This community provides short-term rehabilitation or long-term nursing care in a Christian environment devoted to comfort and healing. This community includes a 76-bed skilled nursing unit. Our dedicated short-term rehabilitation team is in place to motivate, support and increase the overall functioning of each patient. Those who choose Concordia at Bethlen Long-Term Nursing Care are given the love, respect and kindness of a family member, as well as the security of being in a place designed to help them thrive. The funding includes Medicare, Medicaid, insurance and private payers. In April of 2023 Bethlen Home of the Hungarian Reformed Federation entered into a membership agreement with Concordia Care Network, a Pennsylvania nonprofit corporation. Under the terms of the agreement, Concordia Care Network became the sole member of the Organization. Through June 2025, Concordia served the local community by subsidizing significant costs during the year including over 10,000 resident days of Medicaid services. The total benevolent care and the difference between cost and reimbursement from the medical assistance program was $1,182,389. 2884575 1741 3121059 Concordia at Bethlen includes a 71-bed personal care unit and 44 cottages for independent living with funding from private payers. The building includes various floor plan options with a caring staff that invokes a family feeling with an environment designed for comfort and assistance with activities of daily living, such as bathing and personal hygiene, mobility assistance, preparation of meals, activities, laundry and spiritual care. It is our goal to enable residents to age in place in personal care before moving to skilled nursing by offering five levels of care. Through June 2025, Concordia served the local community by providing benevolent care to residents with the difference between cost and payments from residents totaling $177,287. The organization utilizes the Graceful Aging fitness center on campus for residents and the community through the Silver Sneakers Program. Additionally, the organization houses Hungarian archives sent from various churches and organizations affiliated with the Hungarian Reformed Federation of America. A Senior Center on campus is available to the community to host local community events weekly. The Epiphany Anglican Fellowship is a community parish that holds their weekly services in the organization's church. Lastly, the organization works closely with the local school district, and the organization hosts the local high school for school sponsored events. 1931360 0 3351207 Bethlen Home of the Hungarian Reformed Federation of America dba Concordia at Bethlen provides compassionate home health and hospice care as an integral part of the continuum of care for persons in and around Ligonier, Pennsylvania. The program service accomplishments of Concordia at Bethlen are driven by the core mission to provide a comprehensive program for the residents of Westmoreland, Cambria, Indiana, Somerset, Fayette, and Allegheny counties. The agency strives to succeed with an aging-in-place philosophy by providing a wide breadth of services in the home, preventing rehospitalization, enhancing home safety and monitoring chronic disease states. The agency also works to provide the highest quality care to anyone in need, regardless of ability to pay. During the fiscal year ending June 30, 2025, a total of 613 unduplicated patients were served by Concordia at Bethlen home health staff. There were 12,796 visits made to the patients in our home health program during the fiscal year ending June 30, 2025. We utilize an interdisciplinary medical caregiving approach aimed at optimizing quality of life and mitigating suffering among people with serious illness. The goal is to provide the care to the patient as well as the family as they journey towards a possible hospice plan of care. Hospice program patients and bereavement families were provided with 8,991 days of care. Concordia at Bethlen provides bereavement counseling and grief support to family members grieving the loss of a loved one. Total cost to the agency for sponsorships in the local community for the fiscal year ended June 30, 2025 was $1,545 to support the Alzheimer's Association, Ligonier Valley Chamber of Commerce, and Westmoreland/Frick Hospital Foundation. 0 0 0 During the year Concordia at Bethlen employees participated in the clothing drive for KidsKare closet supporting Laurel Valley Elementary School. Collected goods and volunteered for the Westmoreland County Food Bank Food Pantry. Christmas time brings the Salvation Army Angel Tree; employees purchase items for those in need. Donation of residents created trees and wreaths for the Ligonier Valley Historical Society fundraiser. Meals on Wheels Art project collaboration with the residents of Concordia at Bethlen and the customers of the Westmoreland County Blind Association. The organization has a scholarship program for deserving Ligonier Valley School District seniors perusing a degree in the medical field, supporting students with scholarships. 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 13265364 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 40 0 0 291 1 0 0 0 0 0 0 0 0 X 13 4 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 PA X X Holly Vareha 4123490112 66 Carey School Rd Ligonier PA 15658 X X Keith Frndak Chair - President 1 44 X X 0 868055 37218 Brian Hortet Board Member 1 44 X 0 515213 36679 Michael Falbo Board Member 1 44 X 0 325614 33072 Tammy Young Board Member 1 44 X 0 258832 15421 Natalie McKay Board Member 1 44 X 0 183978 11959 Misty Ingram Board Member 1 44 X 0 167705 23844 Molly Stiles Executive Director 45 0 X 136520 0 10823 Jessica Frayer Director of Nursing 45 0 X 113075 0 10269 Jennifer Helman Registered Nurse 45 0 X 117965 0 226 Holly Vareha Secretary 1 44 X X 0 110500 7192 Diane Carns Registered Nurse 45 0 X 103016 0 4636 Lehel Deak Board Member 1 0 X 0 0 0 Thomas Burian Board Member 1 0 X 0 0 0 470576 2429897 191339 11 0 1 0 Concordia Care Network 134 Marwood Road Cabot PA 16023 Consulting and Management 344840 1 0 0 0 85652 0 400802 0 486454 RESIDENT CARE REVENUE 623000 17228070 17228070 0 0 BENEVOLENT CARE 623000 -1360327 -1360327 0 0 0 0 0 0 15867743 251685 251685 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 772354 0 748124 0 24230 0 24230 24230 0 0 0 175667 175667 0 0 175667 16805779 16319325 0 0 2825 2825 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7827734 6994216 833518 0 219973 193627 26346 0 762341 609266 153075 0 600852 534386 66466 0 351238 0 351238 0 99964 0 99964 0 13810 0 13810 0 0 0 0 0 0 0 2882 0 2882 0 973548 683846 289702 0 82852 0 82852 0 115879 20680 95199 0 63005 10316 52689 0 0 0 0 0 527571 527571 0 0 110852 94998 15854 0 0 0 0 0 8129 3466 4663 0 384825 384825 0 0 0 0 0 0 668372 668372 0 0 133702 133702 0 0 Food Service Costs 381658 381658 0 0 Pharmacy & Medical Supplies 1162482 1162482 0 0 Maintenance Costs 207347 207347 0 0 Electronic Medical Records 81492 81492 0 0 701807 570289 131518 0 15485140 13265364 2219776 0 X 401785 672765 76401 84461 0 0 2223211 2759340 0 0 0 0 0 0 0 0 79434 83835 10075403 1354850 8655768 8720553 2396810 2876881 0 0 0 0 0 0 86780 56129 13920189 15253964 1079207 1097564 0 0 168550 340627 0 0 0 0 0 0 0 0 0 0 12313528 12016889 13561285 13455080 X 358871 1798884 33 0 358904 1798884 13920189 15253964 1320639 119341 0 0 0 0 X 0 1 X 1 0 X 4465571 5469129 570265 130425 486454 11121844 14883678 13216054 12770161 14350296 15867743 71087932 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 19349249 18685183 13340426 14480721 16354197 82209776 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 82209776 9322 4004 1014 137359 251685 403384 0 0 0 0 0 0 9322 4004 1014 137359 251685 403384 0 0 0 0 0 0 113522 42938 93344 170086 175667 595557 19472093 18732125 13434784 14788166 16781549 83208717 0.98799 0.99183 0.00485 0.00237 X Schedule A, Part III, Line 12 Other income is due to investment earnings. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1541957 1541957 0 5917855 800046 5117809 0 0 0 0 0 2581218 549732 2031486 0 34373 5072 29301 8720553 0 Intercompany Notes, Payables, & Other Notes 9754528 Right of Use Liability 56129 Contract Liabilities 2116881 Resident Funds and Deposits 89351 12016889 X Schedule D, Part X, Line 2 Bethlen Home of the Hungarian Reformed Federation was acquired April 3, 2023 that incurred notes payable of $10,038,492. 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 1 0 0 0 0 0 0 0 Keith Frndak Chair - President 0 665405 0 202650 0 0 0 22425 0 14793 0 905273 0 Brian Hortet Board Member 0 421478 0 57150 0 36585 0 19715 0 16964 0 551892 0 0 Michael Falbo Board Member 0 280520 0 26260 0 18844 0 19618 0 13454 0 358696 0 0 Tammy Young Board Member 0 229813 0 11750 0 17269 0 15128 0 293 0 274253 0 0 Natalie McKay Board Member 0 142993 0 19030 0 21955 0 11959 0 0 0 195937 0 0 Misty Ingram Board Member 0 163055 0 4650 0 0 0 11452 0 12392 0 191549 0 Schedule J, Part I All board members of Concordia at Bethlen serve on a purely volunteer basis. Any compensation to a board member by a related organization reported on Part VII 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 4 Affiliates including Concordia Care Network (47-3508524) participate 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 2024 the following participants were in enrolled in the plan: Keith Frndak, Brian Hortert, Michael Falbo, Tammy Young, Natalie McKay, Misty Ingram. Form 990, Part III, Line 4d During the year Concordia at Bethlen employees participated in the clothing drive for KidsKare closet supporting Laurel Valley Elementary School. Collected goods and volunteered for the Westmoreland County Food Bank Food Pantry. Christmas time brings the Salvation Army Angel Tree; employees purchase items for those in need. Donation of residents created trees and wreaths for the Ligonier Valley Historical Society fundraiser. Meals on Wheels Art project collaboration with the residents of Concordia at Bethlen and the customers of the Westmoreland County Blind Association. The organization has a scholarship program for deserving Ligonier Valley School District seniors perusing a degree in the medical field, supporting students with scholarships. These donations, sponsorships and mission events are some of the many ways we serve God by providing for the needs of His people. Form 990, Part VI, Section A, Line 1a There are 4 non-independent voting members that serve as a board member on other Concordia Lutheran ministries entities and are employed for services provided at related party organizations. Listing of board members that are employee as follows: Keith Frndak is Chief Executive Officer of Concordia Lutheran Ministries and affiliates Brian Hortert is Chief Operating Officer of Concordia Lutheran Ministries and its affiliates, Michael Falbo is Chief Financial Officer of Concordia Lutheran Ministries and affiliates, Erica Grubesky is Nursing Home Administrator of Harmony Physical Rehabilitation Misty Ingram is Chief Operating Officer of Concordia Care Network and community-based affiliates Natalie McKay is Director of Human Resources of Concordia Care Network and facility-based affiliates Martin Trettel is Chief Executive Officer of Concordia Visiting Nurses Holly Vareha is Accounting Manager of Concordia of Monroeville Tammy Young is Chief Financial Officer of Concordia Care Network and community-based affiliates. Form 990, Part VI, Section A, Line 6 Concordia Care Network is the sole member. Form 990, Part VI, Section A, Line 7a Concordia Care Network has the power to elect or appoint the governing board. Form 990, Part VI, Section A, Line 7b Concordia Care Network (47-3508524) has limited reserve powers over the organization's board of directors' decisions and actions. 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 Concordia at Bethlen annually requires its board members, officers and key employees to complete a conflicts of interest form. During board meetings, if an interested party has a conflict, he/she recuses themselves from voting. Form 990, Part VI, Section B, Line 15 The board reviews comparability analysis for compensation and approves annually. Form 990, Part VI, Section C, Line 19 An annual report that summarizes the financial operations of the organization and its affiliates (including Concordia at Bethlen) which is mailed to all of its constituents and is available to the public upon request. The Concordia at Bethlen 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 at Bethlen 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. Form 990, Part X, Line 2 The organization follows the guidance for accounting for uncertainty in income taxes recognized in an organization's consolidated financial statements that prescribes a recognition threshold of more likely than not to be sustained upon examination by the appropriate taxing authority. Measurements of the tax uncertainty occurs if the recognition threshold has been met. The standard also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, and disclosure. Management has determined that this guidance had no material effect on the consolidated financial statements. The organization's policy is to recognize interest related to unrecognized tax benefits in interest expense and penalties in operating expenses. There were no interest or penalties recognized on the statements of operations as a result of the guidance. Concordia Lutheran Health & 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 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 Manage, oversee, and carry out the purpose of the affiliated 501(c)(3) organizations PA 501(c)(3) 12 Type III N/A 0 Concordia of Monroeville 4363 Northern Pike Monroeville PA 15146 251475192 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 613 North Pike Road Suite B Cabot PA 15146 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 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 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 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 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 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 1 1 1 1 1 0 0 The return was automatically extended, and another three-month extension was filed due to more time needed to prepare return.