Concordia Lutheran Ministries

Legal name: Concordia Lutheran Ministriesfoundation

Nonprofit profile at a glance

EIN
205138266
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Cabot, PA, United States
Phone
7243521571
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support
Affiliation
Christianity

Official website

Reported finances

Revenue
$41,077,343
Expenses
$16,798,213
Assets
$308,045,720
Liabilities
$643,808

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • Keith Frndak-See Schedule O (Chair/President)

Highest reported compensation

  • Keith Frndak-See Schedule O (Chair/President): $905,273 total reported compensation
  • Brian Hortert-See Schedule O (Board Member): $551,892 total reported compensation
  • Michael Falbo-See Schedule O (Secretary/Treasurer): $358,686 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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 will be wise stewards of all of our resources. We will strive to be excellent financial managers. We will manage with a "scarce dollar" mindset and we will not waste our resources. We will always look to the future, recognizing that investing in Concordia and our future is our top priority and that we have an obligation to plan to further our mission in order to serve future generations. Principle Seven: The Concordia Way We will strive to manage all of Concordia's affairs according to Biblical standards. Concordia means harmony, and to the best of our ability, we will strive to live and work with harmonious relationships. We will work hard and expect our staff to perform to the best of t.

What it reported doing in 2024

The Good Samaritan Endowment Fund was established to assist Concordia in fulfilling its charitable mission by helping supplement the organization to allow for more benevolent care for residents with financial needs due to the exhaustion of funds. The fund has been supported through gifts from Concordia, gifts from gracious patients and their family members, and by gifts from the employees of Concordia. $1,776,071 in donations were received and restricted to the Good Samaritan Endowment Fund during the fiscal year. Concordia has a philosophy of providing care to residents regardless of their ability to pay and provided $4,113,641 in benevolent care in fiscal year 2025. The recipients of charity care reside in all levels of care and include residents served in skilled nursing, personal care, and independent living. In its nearly 140-year history, the organization has never discharged a resident for an in ability to pay. Concordia views benevolent care as a core tenant of its mission and would provide charity care even if the fund did not exist; but due to the support of the fund, Concordia can provide significantly more care to those in need compared to if the entire shortfall due to the benevolent care had to be offset with excesses from other operations.

Operating model

Revenue model
Affiliate-supported. 61% of the money available for current operations came from contributions from related organizations.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 68
  • Accountability: 54
  • Sustainability: 94
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.9%; rating input score 62
  • Program expense ratio: 95.7%; rating input score 96
  • Fundraising efficiency: $92.75 raised per $1 spent on fundraising; rating input score 84; 84th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 8th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 98.3%; rating input score 98; 29th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 35.7%; rating input score 36; 7th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 59.1%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 18.34; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 95; 95th percentile among comparable filings
  • Officer compensation ratio: 1.2%; rating input score 84; 84th percentile among comparable filings

Growth

  • Program expense growth: 11.1% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 4.1% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 10.2% per year; rating input score 100; 66th percentile among comparable filings

Details

  • What they do: 3 programs and campaigns described on the official site
  • Where the money goes: 61.9% of revenue deployed · 95.7% of spending went to programs
  • Governance: 5 of 14 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $16.1M in reported program spending
  • Leadership: top reported pay $905K · 15 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $600K reported
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 74 filed money-flow records
  • Related organizations: 89 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Independent voting board scored 36/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.