TY 2023 Form 990

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(1) Keith Frndak-See Schedule O...................................................................... President/Chief Executive Officer	1 ................. 49		X	931,589	36,198
(2) Brian Hortert-See Schedule O...................................................................... Chief Operating Officer	1 ................. 44		X	470,530	38,369
(3) Michael Falbo-See Schedule O...................................................................... Chief Financial Officer	1 ................. 44		X	277,827	30,872
(4) James Limbaugh...................................................................... Chair	1 ................. 1	X	X	0	0
(5) James Wolf...................................................................... Vice Chairman	1 ................. 3	X	X	0	0
(6) Len Bloom...................................................................... Board Member	1 ................. 0	X		0	0
(7) Peter Bodnar...................................................................... Board Member	1 ................. 1	X		0	0
(8) Rev Ronald Breight...................................................................... Board Member	1 ................. 1	X		0	0
(9) Rande Casaday...................................................................... Board Member	1 ................. 2	X		0	0
(10) Jennifer Ciccone...................................................................... Board Member	1 ................. 0	X		0	0
(11) Rev Edward Grimenstein...................................................................... Board Member	1 ................. 1	X		0	0
(12) Rev Daniel Hahn Jr...................................................................... Board Member	1 ................. 1	X		0	0
(13) Fred Heintz Jr...................................................................... Board Member	1 ................. 2	X		0	0
(14) Paul Hoffman...................................................................... Board Member	1 ................. 1	X		0	0
(15) Gail Holzer...................................................................... Board Member	1 ................. 2	X		0	0
(16) Donald Olmstead...................................................................... Board Member	1 ................. 1	X		0	0
(17) Robert Schmidt...................................................................... Board Member	1 ................. 3	X		0	0

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
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Attach to Form 990 or Form 990-EZ.
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Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

CONCORDIA LUTHERAN MINISTRIES

Employer identification number

20-5138278

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ............................... 16

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iii) Type of organization (described on lines 1- 10 above (see instructions))	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN		Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(A) Concordia of Florida	371869372	10		No	0	0
(B) Concordia Lutheran Health and Human Care	250969458	10		No	0	0
(C) Concordia of Ohio	611682165	10		No	0	0
(D) Concordia Lutheran Ministries of Pittsburgh	270209886	10		No	0	0
(E) Concordia Physician Practice	473951584	10		No	0	0
(F) Rebecca Residence dba Concordia at Rebecca Residence	250974311	10		No	0	0
(G) Good Samaritan Hospice of Pittsburgh	251818793	10		No	0	0
(H) Concordia of Monroeville	251475192	10		No	177,955	0
(I) Concordia Hospice of Washington	812448411	10		No	0	0
(J) Concordia Visiting Nurses	421704067	10		No	0	0
(K) Concordia Visiting Nurses of Ohio	463845269	10		No	0	0
(L) Cedars Home Health Care Services	251875508	10		No	0	0
(M) Concordia Tele-Caregivers	251881783	10		No	0	0
(N) Concordia Medical Equipment	204386767	10		No	0	0
(O) Visiting Nurse Association of Indiana County	237042932	10		No	0	0
(P) Bethlen Home of the Hungarian Reformed Federation of America dba Concordia at Bethlen	250981135	10		No	0	0
Total 16					177,955	0

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2023

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..
6	Public support. Subtract line 5 from line 4.

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
7	Amounts from line 4..
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
11	Total support. Add lines 7 through 10

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2022 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2023. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2022. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2023

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge
6	Total. Add lines 1 through 5
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c	Add lines 7a and 7b..
8	Public support. (Subtract line 7c from line 6.)

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
9	Amounts from line 6...
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..
13	Total support. (Add lines 9, 10c, 11, and 12.)..

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2022 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2023 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2022 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests-2023. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3 % support tests—2022. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2023

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2023

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

Yes

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Yes

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Yes

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Yes

Schedule A (Form 990) 2023

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by 0.035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2023

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes	1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity	2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations	3
4 Amounts paid to acquire exempt-use assets	4
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)	5
6 Other distributions (describe in Part VI). See instructions	6
7Total annual distributions. Add lines 1 through 6.	7
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	8
9 Distributable amount for 2023 from Section C, line 6	9
10 Line 8 amount divided by Line 9 amount	10

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2023	(iii) Distributable Amount for 2023
1 Distributable amount for 2023 from Section C, line 6
2 Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2023:
a From 2018.......
b From 2019.......
c From 2020.......
d From 2021.......
e From 2022.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2023 distributable amount
i Carryover from 2018 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2023 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2023 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2024. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2019.....
b Excess from 2020.....
c Excess from 2021.....
d Excess from 2022.....
e Excess from 2023.....

Schedule A (Form 990) (2023)

Schedule A (Form 990) 2023

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation
Schedule A, Part IV, Section A, Line 1	All supported organizations are subsidiaries of Concordia Lutheran Ministries. Individual entities are not listed in the governing documents by name but are mentioned in the governing documents as all subsidiary entities.
Schedule A, Part IV, Section D, Line 3	Concordia Lutheran Ministries and its supported organizations have adopted corporate investment policies that are not specific to individual organizations but to all of Concordia Lutheran Ministries and its subsidiaries.
Schedule A, Part IV, Section E, Line 3a	Concordia Lutheran Ministries assigns the board of directors for all supported organizations either directly or through another member organization.
Schedule A, Part IV, Section E, Line 3b	Concordia Lutheran Ministries has final approval over all of the decisions and actions of each supported organization's board of directors.

Schedule A (Form 990) 2023

Additional Data

Software ID:	23018249
Software Version:	v1.00

- TIN:

Schedule B
(Form 990)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Name of the organization

CONCORDIA LUTHERAN MINISTRIES

Employer identification number

20-5138278

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Arrow Bullet

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (2023)

Schedule B (Form 990) (2023) Page 2

Name of organization CONCORDIA LUTHERAN MINISTRIES

Part I Contributors	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)

Schedule B (Form 990) (2023)

Page 3

Name of organization CONCORDIA LUTHERAN MINISTRIES		Employer identification number 20-5138278

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (2023)

Schedule B (Form 990) (2023)

Page 4


Name of organization CONCORDIA LUTHERAN MINISTRIES			Employer identification number 20-5138278
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (2023)

Additional Data

Software ID:	23018249
Software Version:	v1.00

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow

Attach to Form 990.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2022

Open to Public Inspection

Name of the organization

CONCORDIA LUTHERAN MINISTRIES

Employer identification number

20-5138278

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow

Number of states where property subject to conservation easement is located right arrow

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2022

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment right arrow

Permanent endowment right arrow

Term endowment right arrow

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....	0	11,283,784		11,283,784
b	Buildings ....	0	4,206,681	1,412,056	2,794,625
c	Leasehold improvements	0	0	0	0
d	Equipment ....	0	482,493	157,319	325,174
e	Other .....	0	0	0	0
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..					14,403,583

Schedule D (Form 990) 2022

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1)Investment in CLM Foundation	246,537,704	F
(2)Investment in Concordia Care Network	146,058,962	F
(3)Investment in Harmony Protection Group	16,075,060	F
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)	408,671,726

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes	0
Deferred Compensation-457 Plan	2,671,044








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	2,671,044
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2022

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......		1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................		2e
3	Subtract line 2e from line 1..................		3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................		4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......		5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........		1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................		2e
3	Subtract line 2e from line 1...................		3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................		4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......		5

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
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 tax has been provided.

Schedule D (Form 990) 2022

Additional Data

Software ID:	23018249
Software Version:	v1.00

- TIN:

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

Schedule I
(Form 990)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization
CONCORDIA LUTHERAN MINISTRIES

Employer identification number
20-5138278

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section (if applicable)	(d) Amount of cash grant	(e) Amount of non-cash assistance	(f) Method of valuation (book, FMV, appraisal, other)	(g) Description of noncash assistance	(h) Purpose of grant or assistance
(1) Concordia Ministries of New York 134 Marwood Road Cabot,PA16023	86-3586342	501(c)(3)	246,209	0	Market		Donation
(2) Concordia of Monroeville 4363 Northern Pike Monroeville,PA15146	25-1475192	501(c)(3)	177,955	0	Market Value		Acquisition

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) 2023

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance

(1)
(2)
(3)
(4)
(5)
(6)
(7)

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Return Reference	Explanation
Schedule I, Part I, Line 2	The organization monitors the operations of the recipient to ensure the funds are used for the appropriate purposes.

Schedule I (Form 990) 2023

Additional Data

Software ID:	23018249
Software Version:	v1.00

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization

CONCORDIA LUTHERAN MINISTRIES

Employer identification number

20-5138278

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Yes

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2023

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1Keith Frndak-See Schedule O President/Chief Executive Officer	(i) (ii)	0 ------------- 651,498	0 ------------- 172,675	0 ------------- 107,416	0 ------------- 21,450	0 ------------- 14,748	0 ------------- 967,787	0 ------------- 0
2Brian Hortert-See Schedule O Chief Operating Officer	(i) (ii)	0 ------------- 392,631	0 ------------- 47,175	0 ------------- 30,724	0 ------------- 21,450	0 ------------- 16,919	0 ------------- 508,899	0 ------------- 0
3Michael Falbo-See Schedule O Chief Financial Officer	(i) (ii)	0 ------------- 259,077	0 ------------- 18,750	0 ------------- 0	0 ------------- 17,454	0 ------------- 13,418	0 ------------- 308,699	0 ------------- 0

Schedule J (Form 990) 2023

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation
Schedule J, Part I, Line 3	The Executive Committee of Concordia Lutheran Ministries (Parent) (EIN 20-5138278) approves the compensation of the Chief Executive Officer (CEO) annually through his employer Concordia Care Network (CCN) (EIN 47-3508524). Compensation includes base compensation, bonuses, and other fringe benefits such as health insurance. The committee uses data from state and national associations for organizations of similar size to compare compensation. Executive Committee decisions for CEO compensation are communicated to the Chief Financial Officer. Compensation for key employees is determined by the CEO. Data from state and national associations is used for comparison purposes.
Schedule J, Part I, Line 4	Affiliate, Concordia Care Network (EIN 47-3508524) 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. In the calendar year 2023 the following participants were enrolled in the plan and contributions are deferred and fully vests in five years. After the five year vesting period the contributions will be included on their W-2 in Box 5. In the calendar year 2023 the following participants were enrolled in the plan: Michael Falbo, Keith Frndak, and Brian Hortert.
Schedule J, Part II	All board members of Concordia Lutheran Ministries 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 (Form 990) 2023

Additional Data

Software ID:	23018249
Software Version:	v1.00

- TIN:

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

CONCORDIA LUTHERAN MINISTRIES

Employer identification number

20-5138278

Return Reference	Explanation
Form 990, Part III	Concordia Lutheran Ministries' supported organizations offer a full suite of senior care services through the continuum of care offered by the organizations. When someone requires skilled nursing, they generally receive one of two types of care: long-term nursing care or short-term rehabilitation. Long-term care is designed for those who need a higher level of care from a variety of health professionals, including a medical director, nurses, therapists, social workers, dietitians, and more. Short-term rehabilitation is designed for those who need additional care after a hospital stay or to recover from an illness, injury, surgery, or other medical condition. Depending on the needs of the resident or patient, skilled nursing care could be required for years or only a few weeks/months. Nine supported organizations have locations offer long-term nursing care/short-term rehabilitation: Concordia at Cabot, Concordia of Monroeville, Concordia at Rebecca Residence, Concordia of the South Hills, Concordia at Sumner, Concordia at Villa St. Joseph, Concordia Village of Tampa, Concordia at Bethlen, and Harmony Physical Rehabilitation. During a year that hit many other skilled nursing facilities across the country hard, Concordia's facilities have continued to thrive thanks to steadfast employees and clear-eyed administration and their dedication to serving the organization's residents and patients. Concordia's supported skilled nursing facilities have been able to align, meeting regulations and requirements with the day-to-day needs of residents and patients so that all care is provided in the safest environment possible. As in personal care, more surveys were conducted at the majority of the organization's supported skilled nursing facilities, and all regular training helped the organization's staff prepare while also maintaining excellent quality, reducing hospitalizations, and building census. Many of the organization's supported facilities received deficiency-free surveys this year and achieved or maintained 5-star ratings for overall quality on the publicly reported U.S. Centers for Medicare & Medicaid Services (CMS) website.
Form 990, Part III (Cont. 1)	When individuals need assistance with activities of daily living, such as bathing and personal hygiene, mobility assistance, wound care, preparation of special nutritional meals or diets, housekeeping, laundry, and more, they receive personal care (which includes assisted living at the Ohio and Florida locations). All of Concordia's supported personal care and assisted living facilities are equipped to care for individuals with memory impairments as well. Concordia of Fox Chapel and Concordia at Bridgeville memory care serve as Concordia's only two supported standalone memory care facilities. Supported organizations offer 16 personal care or assisted living locations: Concordia at Cabot, Concordia of Cranberry, Concordia of Fox Chapel, Concordia of Franklin Park, Concordia of Monroeville, Concordia at the Orchard, Concordia at Rebecca Residence, Concordia at Ridgewood Place, Concordia of the South Hills, Concordia of Wexford, Concordia at Villa St. Joseph, Ligonier Gardens, Concordia of Bridgeville PC, , Concordia at Weatherwood, Concordia at Sumner (assisted living), and Concordia Village of Tampa (assisted living). Staffing in personal care is also a challenge that Concordia supported organizations are meeting with creative solutions. The organization can confidently state that, as always, appropriate staffing levels have been maintained. A major benefit to Concordia and its supported organizations' size and scope is that if an individual location experiences a shortage, staff from other Concordia supported locations in the area are able to help cover. Because of this teamwork, the organization's supported personal care communities in Pennsylvania have not had to rely on agency staffing, which is a major benefit for the organization's supported locations residents, in terms of maintaining relationships with familiar caregivers who have all received identical training protocols. The organization's supported facilities have also brought on new talent this year - several managers in training, employees finishing their degrees while working at Concordia supported organizations to further their careers and more. Concordia supported organizations' robust training programs for team members were continued and expanded this year, equipping them with the knowledge they need to provide the best care possible. Supported organizations maintain an annual curriculum of mandatory in-person and online trainings that includes required education from state and federal regulatory agencies, as well as training required by the organization's accrediting organizations. Paired with continuous job-specific trainings, demonstrations, meetings and workshops throughout the year, the organization's education program is structured so that team members can stay up to date on current trends in the industry. No matter what may happen in the future, Concordia's supported personal care facilities continue to provide excellent care in a compassionate environment and will continue to meet any and all challenges in the future.
Form 990, Part III (Cont. 2)	Retirement living, also known as independent living, is offered as a worry-free lifestyle for seniors with every convenience of home. The organization's apartments and villas are backed by Concordia's brand of quality, security, and value with included amenities like routine maintenance, scheduled transportation, daily events and activities, and much more. Seven Concordia Lutheran Ministries supported organization locations have retirement living communities: Concordia Haven Apartments, Concordia of the South Hills, Concordia at Sumner, Concordia Village of Tampa, Concordia at Bethlen, Concordia of Bridgeville, and Highpointe at Rebecca. Residents who choose to live in retirement living enjoy greater levels of interaction than those who elect to live in the outside communities alone.
Form 990, Part III (Cont. 3)	Concordia's Professional Visiting Nurses (CVN) have provided high-quality nursing care and a variety of therapy services to people in their own homes since 1998. CVN offers skilled nursing care, social work oversight, physical therapy, occupational therapy, speech therapy, palliative care, telehealth, disease management, spiritual care and specialty services, family educators, and Tele-Caregivers. CVN currently employs nearly 500 dedicated professionals at three branch offices that serve 11 counties in Pennsylvania: Allegheny, Armstrong, Beaver, Butler, Greene, Lawrence, Washington and parts of Clarion, Indiana, Fayette, and Westmoreland. CVN provided over 300,000 professional service visits in the organization's community. Concordia's supported professional home health services were also able to see the benefits of Concordia's Tuition Assistance Program at Butler County Community College. The program allows nursing students to complete the BC3 Nursing Program tuition-free with the added bonus of securing a job at a Concordia service entity upon graduation. An enhancement to the program was introduced that provides the added incentive for Concordia service entity employees to have the cost of their textbooks fully reimbursed at the conclusion of each semester, contingent upon the employee passing her/his assigned courses. Many current employees and new students have been recruited for the program, and as the program grows it can help provide Concordia supported organizations with a pipeline of outstanding nurses for years to come. During the year, members of the team also participated in a program to provide school backpacks to underprivileged children. Through the efforts of the Cabot, PA agency alone, over 200 backpacks were prepared for the program.
Form 990, Part III (Cont. 4)	When a loved one needs hospice care - also referred to as comfort care when the option of curative treatment is no longer beneficial - many families are overwhelmed by the many options and decisions presented to them. At Concordia supported hospice entities, the organization takes a highly individualized approach to end-of-life care that serves the patient and his or her family with dignity and comfort. Concordia Hospice of Washington continues to have high average monthly referrals and continues to increase referral conversions from Concordia Visiting Nurses' palliative care patients. Good Samaritan Hospice's census remained steady, and it was able to take referrals and proceed with operations as usual. Good Samaritan Hospice physicians and nurse practitioners also utilized telehealth visits for hospice patients, a new practice for the agency that patients and family members greatly appreciated. The recruitment and retention of great employees continues to be a goal across all of Concordia's hospice companies. Good Samaritan Hospice supports staff as they train to become certified in hospice and palliative care and had three registered nurses and one licensed practical nurse become certified. The certifications not only help the employees but also help Good Samaritan Hospice offer the highest quality end-of-life-care possible. Concordia Hospice of Washington developed an improved orientation and onboarding process that helps new staff members thrive and also held weekly clinical education meetings to improve clinical outcomes. Good Samaritan Hospice and Concordia Hospice of Washington also held butterfly releases to celebrate the legacy of lost loved ones. Good Samaritan Hospice's Youth Bereavement Care program was designed to meet the needs of grieving children year-round instead of just during a once-a-year event, providing a variety of activities ranging from individual counseling to virtual programs and live events
Form 990, Part III (Cont. 5)	In Concordia's and supported organization continuum of care, many different medical services are offered - both in-home or in one of the organization's facilities. Sometimes, however, seniors or people with limited abilities just need a helping hand. Contracts are important for a company like Concordia Private Care, as they define the flow of work and dictate what areas are covered. Each day, residents and patients at every level of Concordia's service entities have used CPC's services for short-term or long-term assistance when family or other help was hard to find - especially in retirement living. While CPC has always been a pivotal service line at other Concordia supported organizations, the importance of private care has been truly seen during the last few years. CPC staff continue to be a lifeline for many residents and patients, both at Concordia supported facilities and in the community, due to the companionship, care and wide array of services they provide. Concordia at Bethlen also offer private duty services to the residents at its Ligonier campus and Concordia of the South Hills added a private duty license to its service offerings as well
Form 990, Part III (Cont. 6)	Angel Tear Ministries, Concordia Lutheran Ministries Foundation's mission outreach program, is a fund dedicated to supporting the underprivileged around the globe, primarily focusing on the proclamation of the Gospel. By tending to the needs of children and the elderly, training church workers, and providing access to food, water, shelter, medical, and Christian educational opportunities, Angel Tear Ministries provides for the physical, educational, and spiritual needs of God's children so that they may know Christ, grow in their faith, and serve our Lord. Angel Tear Ministries awarded over $2,000,000 in domestic and international grants in fiscal year 2024. Domestically, the grants are utilized to support Christian ministries, homeless shelters, soup kitchens, afterschool program, and a plethora of other ministries. The organization also has a passion to help those being affected by natural disasters and has issue countless grants to organizations affected by tornados, hurricanes, and other natural disasters. Sincere appreciation is extended to the donors who supported the organization's Angel Tear Ministries Fund through gifts to the Concordia Lutheran Ministries Foundation during the past year. Whether the donations are part of the Angel Tears program or are general donations from other subsidiary organizations that support Alzheimer associations, local little league teams, or volunteer fire departments, Concordia is committed to helping those in need and bettering the communities in which it operates. Support of this meaningful component of Concordia's mission has furthered the work of grantee organizations and their leaders as they serve in God's name - changing, shaping, and saving lives along the way.
Form 990, Part VI, Section A, Line 6	The member of Concordia Lutheran Ministries are a group of 28 Lutheran Church Missouri Synod (LCMS) churches, To become a member, each LCMS church must apply and be approved by the delegate body. The delegate body includes three delegates from each member church.
Form 990, Part VI, Section A, Line 7a	Concordia Lutheran Ministries' board of directors is elected by the delegate body described in Part VI, Section A, Line 6.
Form 990, Part VI, Section B, Line 11b	The Form 990 is prepared internally. The document is then reviewed by the Chief Financial Officer and others on the accounting management team. The board of directors received draft copies of the 990, prior to filing, in order to provide questions, comments, and feedback. Questions and comments are addressed accordingly. A copy of the final 990 is made available to all board members.
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 the compliance policies, including the conflict of interest policy. Board members are required to disclose any potential conflicts of interest prior to discussion on a topic where a conflict may exist. The board will determine if the 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	Concordia Lutheran Ministries has no employees. The processes listed in Line 15 are performed by an affiliate organization for those persons listed on Part VII and on Schedule J.
Form 990, Part VI, Section C, Line 18	Concordia Lutheran Ministries' Form 990 is available at guidestar.org
Form 990, Part VI, Section C, Line 19	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. The Concordia Lutheran Ministries 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 Lutheran Ministries 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.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2023

Additional Data

Software ID:	23018249
Software Version:	v1.00

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization

CONCORDIA LUTHERAN MINISTRIES

Employer identification number

20-5138278

Part I

Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity
(1) Concordia Providence LLC 134 Marwood Road Cabot,PA16023 20-5138278	General partner of Providence Pharmacy	PA	0	0	Concordia Care Network EIN 47-3508524

Part II

Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1)Concordia Lutheran Ministries Foundation 134 Marwood Road Cabot,PA16023 20-5138266	To raise & receive funds for the futherance of the mission & purposes of affiliate 501(c)(3) orgs.	PA	501(c)(3)	12 Type II	Concordia Lutheran Ministries EIN 20-5138278	Yes
(2)Concordia Lutheran Health and Human Care 134 Marwood Road Cabot,PA16023 25-0969458	To provide skilled nursing, personal care, independent living, and rehabilitation services.	PA	501(c)(3)	10	Concordia Care Network EIN 47-3508254		No
(3)Concordia Visiting Nurses 613 North Pike Road Cabot,PA16023 42-1704067	To provide home health care services	PA	501(c)(3)	10	Concordia Care Network EIN 47-3508524		No
(4)Concordia Lutheran Ministries of Pittsburgh 1300 Bower Hill Road Pittsburgh,PA15243 27-0209886	To provide skilled nursing, personal care, independent living, and rehabilitation services	PA	501(c)(3)	10	Concordia Care Network EIN 47-3508524		No
(5)Concordia of Ohio 134 Marwood Road Cabot,PA16023 61-1682165	To provide healthcare and retirement living services in Ohio	OH	501(c)(3)	10	Concordia Care Network EIN 47-3508524		No
(6)Rebecca Residence dba Concordia at Rebecca Residence3746 Cedar Ridge Road Allison Park,PA15101 25-0974311	To provide skilled nursing, personal care, and rehabilitation services	PA	501(c)(3)	10	Concordia Lutheran Health and Human Care EIN 25-0969458		No
(7)Good Samaritan Hospice of Pittsburgh 3500 Brooktree Road Wexford,PA15090 25-1818793	To provide inpatient and outpatient hospice services	PA	501(c)(3)	10	Concordia Care Network EIN 47-3508524		No
(8)Concordia Tele-Caregivers 613 North Pike Road Suite A Cabot,PA16023 25-1881783	To provide free monitoring services to homebound clients to ensure that they are up and well	PA	501(c)(3)	10	Concordia Care Network EIN 47-3508524		No
(9)Concordia Visiting Nurses of Ohio 613 North Pike Road Cabot,PA16023 46-3845269	Home Health Services	PA	501(c)(3)	10	Concordia Care Network EIN 47-3508524		No
(10)Concordia of Monroeville 4363 Northern Pike Monroeville,PA15146 25-1475192	To provide skilled nursing, personal care, independent living, and rehabilitation services.	PA	501(c)(3)	10	Concordia Lutheran Ministries of Pittsburgh EIN 27-0209886		No
(11)Cedars Home Health Care Services 4363 Northern Pike Monroeville,PA15146 25-1875508	Home health services	PA	501(c)(3)	10	Concordia Tele-Caregivers EIN 25-1881783		No
(12)Concordia Care Network dba Concordia Community Support Services613 North Pike Road Suite B Cabot,PA16023 47-3508524	Provide oversight, management and strategic planning	PA	501(c)(3)	12 Type II	Concordia Lutheran Ministries EIN 20-5138278	Yes
(13)Concordia Physician Practice 112 Marwood Road Cabot,PA16023 47-3951584	To provide primary physician services	PA	501(c)(3)	10	Concordia Care Network EIN 47-3508524	Yes
(14)Concordia Hospice of Washington 613 North Pike Road Suite B Cabot,PA16023 81-2448411	In-home and in-patient end of life care	PA	501(c)(3)	10	Concordia Care Network EIN 47-3508524		No
(15)Concordia of Florida 4100 E Fletcher Avenue Tampa,FL33613 37-1869372	Provide skilled nursing, personal care, independent living, and rehabilitative services	FL	501(c)(3)	10	Concordia Care Network EIN 47-3508524		No
(16)Concordia Medical Equipment 615 North Pike Road Cabot,PA16023 20-4386767	Rental/sales of medical equipment and supplies	PA	501(c)(3)	10	Concordia Care Network EIN 47-3508524		No
(17)Harmony Protection Group 134 Marwood Road Cabot,PA16023 85-2377219	Provide insurance coverage to affiliated 501(c)(3) orgs	PA	501(c)(3)	12 Type II	Concordia Lutheran Ministries EIN 20-5138278	Yes
(18)Visiting Nurse Association of Indiana County 850 Hospital Road Suite 3000 Indiana,PA15701 23-7042932	Provide home health and community hospice services	PA	501(c)(3)	10	Concordia Care Network EIN 47-3508524		No
(19)Concordia Ministries of New York 134 Marwood Road Cabot,PA16023 86-3586342	Youth recreation services	PA	501(c)(3)	PF	Concordia Care Network EIN 47-3508524		No
(20)Bethlen Home of the Hungarian Reformed Federation of America dba Concordia at Bethlen66 Carey School Road Ligonier,PA15658 25-0981135	Provide skilled nursing, personal care, independent living, rehab, home health, & hospice services	PA	501(c)(3)	10	Concordia Care Network EIN 47-3508524		No

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2023

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Predominant income(related, unrelated, excluded from tax under sections 512-514)	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity		(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership
(1) Providence Pharmacy Services LP 615 North Pike Road Cabot,PA16023 22-3885810	Provides institutional pharmacy and consulting services.	PA	Concordia Providence LLC 20-5138278	Related	0	0		No			No	0 %

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	Yes	No

Schedule R (Form 990) 2023

Page 3

Part V

Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................

Yes

b Gift, grant, or capital contribution to related organization(s) ............................

c Gift, grant, or capital contribution from related organization(s) ............................

Yes

d Loans or loan guarantees to or for related organization(s) ............................

Yes

e Loans or loan guarantees by related organization(s) ............................

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

k Lease of facilities, equipment, or other assets from related organization(s) ......................

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

m Performance of services or membership or fundraising solicitations by related organization(s) .................

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

o Sharing of paid employees with related organization(s) ............................

p Reimbursement paid to related organization(s) for expenses ............................

q Reimbursement paid by related organization(s) for expenses ............................

Yes

r Other transfer of cash or property to related organization(s) ............................

s Other transfer of cash or property from related organization(s) ............................

Yes

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved
(1) Concordia Lutheran Ministries Foundation	c	11,548,133	Market Value
(2) Concordia Care Network dba Concordia Community Support Services	c	12,159,000	Market Value
(3) Concordia Care Network dba Concordia Community Support Services	s	616,997	Cost
(4) Concordia Care Network dba Concordia Community Support Services	q	411,593	Cost
(5) Concordia Lutheran Ministries Foundation	q	200,256	Cost

Schedule R (Form 990) 2023

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Schedule R (Form 990) 2023

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R. See instructions.

Return Reference	Explanation

Schedule R (Form 990) 2023

Additional Data

Software ID:	23018249
Software Version:	v1.00

1	Briefly describe the organization’s mission or most significant activities: Concordia Lutheran Ministries' primary exempt purpose is to manage, oversee, and carry out the charitable purposes of affiliate 501(c)(3) organizations. See Part III, Line 1 for further explanation.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	16
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	16
5	Total number of individuals employed in calendar year 2023 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	45
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	-129,594
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	21,134,666	24,247,541
9	Program service revenue (Part VIII, line 2g) .........	98,654	10,316,005
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	152,320,656	73,421,928
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	3,324,408	152,100
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	176,878,384	108,137,574
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	100,437,887	424,165
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	0	0
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 31,699
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	823,207	8,487,529
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	101,261,094	8,911,694
19	Revenue less expenses. Subtract line 18 from line 12.......	75,617,290	99,225,880
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	658,963,567	777,166,100
21	Total liabilities (Part X, line 26).............	5,456,832	5,288,236
22	Net assets or fund balances. Subtract line 21 from line 20.....	653,506,735	771,877,864

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 4,441,376 including grants of $ 177,956 ) (Revenue $ 6,145,403 )
	Concordia Lutheran Ministries (CLM) is the parent company of a network of supported organizations that provide a full senior care suite of services that include skilled nursing, inpatient rehabilitation, outpatient rehabilitation, personal care/assisted living, independent living, memory care, adult day, childcare, home care, durable medical equipment, physician services, pharmacy, and hospice services. For over 140 years, Concordia Lutheran Ministries and its supported organizations have been a place with a mission of caring, healing, and comfort provided through heartfelt Christian faith and a strong sense of service to others. The Organization, its supported organizations, and over 3,300 network employees continued to provide high quality services to the residents in its care as it has done throughout its existence, continuing its CARF accreditation for excellence, and having multiple highly related facilities by the Center of Medicare and Medicaid Services during the fiscal year. Through its ministries, the Organization and its supported organization served over 50,000 residents/patients through 22 organizations with home and community-based service organizations providing approximately half a million caregiving visits in the last year alone. Concordia's newest blessing, Concordia of Bridgeville was added to the suite of services in early 2024 and offers personal care, independent living, and memory care services to that local community through Concordia of Monroeville. Each of these organizations is operated independently by the management and board of directors of that organization. CLM does not provide management services to its supported organizations; Concordia Care Network (CCN) provides certain consulting services to the 22 supported organizations of CLM and those services are outlined in CCN's Form 990. Any description of skilled nursing, inpatient rehabilitation, outpatient rehabilitation, personal care/assisted living, independent living, memory care, adult day, childcare, home care, durable medical equipment, pharmacy, and hospice services is to illustrate the impact that the supported organization of CLM provide and are not provided to give the impression that CLM and its 22 related organizations function as a single unit. In pursuit of its mission, the Organization incurred expenses related to community benefit expenses, as well as the research and acquisition of other retirement communities, skilled nursing facilities, and personal care facilities. These expenses include legal and accounting fees, travel to facility sites, meetings related to acquisition decisions, and other research costs.

4b	(Code: ) (Expenses $ 3,066,634 including grants of $ 246,209 ) (Revenue $ 4,170,602 )
	CLM and its supported organizations emphasize high-quality care and are committed to continuously improving it. The organization and its support organizations remain responsive to feedback, comply with all government guidelines, collaborate internally to create excellent staff education programs, promote staff leadership training, offer compliance resources on an internal online platform and more to ensure the organization's high standards are met. Effective September 2023, the Concordia Lutheran Ministries network as defined by CARF earned another Five-Year Accreditation from CARF, the Commission on Accreditation of Rehabilitation Facilities. The achievement has been the recognized benchmark of quality health and human services for more than 50 years, and it is the fifth consecutive CARF accreditation awarded to Concordia. In addition to these achievements, on any given day, you will find a multitude of activities and events happening on Concordia's campuses - live entertainment, worship services, summer picnics, Oktoberfest celebrations, Bible studies, visits with therapy animals, athletic demonstrations, a prom celebration, resident choir performances, bowling contests, and so much more. In addition to on-campus entertainment, residents and patients were able to go on more trips to local restaurants, shopping venues, entertainment options and other in-person experiences. While these group activities continued, many personal stories of faith in caring happened this year. No matter how large or small, the daily activities at all Concordia entities provide a sense of community for the organization's residents, patients and the team members who care for them. In addition to the daily activities, the organization also has a full suite of pastoral care. Pastoral care has been an integral part of Concordia since its founding in 1881. The nearly 20 devoted employees are on call for emergencies at all times, and they serve residents, patients, families, employees, and community members with empathy and kindness. From hospital calls, counseling, in-home visits, in-facility worship services, Bible studies, hymn sings, and much more, this team is a vital component of the care provided at Concordia and its supported organizations.

4c	(Code: ) (Expenses $ 528,317 including grants of $ 0 ) (Revenue $ 0 )
	Through the Organization and it's supported organizations, the charitable mission of Concordia Lutheran Ministries was expressed in multiple ways. The Organization's supported organizations were able to provide over $3,300,000 in donations and grants to various charities in the organization's and supported organizations' local areas of operations and to individuals across the world in need. These donations and grants include support for but not limited to: soup kitchens, homeless shelters, church ministries, AIDS orphans in Africa, camps for grieving children after parental losses, and natural disaster relief. In addition to providing the donations and grants, the organization's supported organizations continued their missions by providing over $12,800,000 in benevolent care to over 600 residents who exhausted their funds while entrusted to their care. The organization is proud to say that in its over 140 year history, related facilities have never discharged a resident due to an inability to pay. In addition to providing for those in need, the organization's supported organizations offer a full suite of affordable benefits to its over 3,300 employees including a health insurance program facilitated though the organization. In addition to offering traditional benefits to its employees, the organization's supported organizations have also provided countless scholarships, gifts, and other incentives to showcase its commitment to being the employer of choice for its operating areas.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 0 including grants of $ 0 ) (Revenue $ 0 )
4e	Total program service expenses8,036,327

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(18) Robert Wilshire........................................................................ Board Member	1 .......................0	X	0	0	0
(19) Charlie Buttgereit........................................................................ Board Member	1 .......................0	X	0	0	0
(20) Russell Lucas........................................................................ Board Member	1 .......................0	X	0	0	0
(21) Sherrie Purucker........................................................................ Board Member	1 .......................2	X	0	0	0
(22) Nell Wilson........................................................................ Board Member	1 .......................0	X	0	0	0

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	0	1,679,946	105,439

(A) Name and business address	(B) Description of services	(C) Compensation
SEI Private Trust Company 1 Freedom Valley Drive PO Box 1100 Oaks,PA19456	Investment management fees	546,606




2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 1

1a	Federated campaigns..		1a	0
b	Membership dues..		1b	0
c	Fundraising events..		1c	0
d	Related organizations		1d	24,247,133
e	Government grants (contributions)		1e	0

f	All other contributions, gifts, grants, and similar amounts not included above		1f	408

g	Noncash contributions included in lines 1a - 1f:$		1g	0

h Total. Add lines 1a-1f.......		24,247,541

		Business Code
2a	Self Insured Program	525100	10,208,534	10,208,534	0	0
b	Management Fees	561000	107,471	107,471	0	0
c
d
e
f	All other program service revenue.		0	0	0	0
g	Total. Add lines 2a–2f .....		10,316,005

3 Investment income (including dividends, interest, and othersimilar amounts) ......			58,916,618	58,916,618	0	0
4 Income from investment of tax-exempt bond proceeds			0	0	0	0
5 Royalties...........			369,550	369,550	0	0
			(i) Real	(ii) Personal
6a	Gross rents	6a	224,375	0
b	Less: rental expenses	6b	441,825	0
c	Rental income or (loss)	6c	-217,450	0
d	Net rental income or (loss).......			-217,450	-87,856		0
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a	134,230,508	0
b	Less: cost or other basis and sales expenses	7b	119,725,198	0
c	Gain or (loss)	7c	14,505,310	0
d	Net gain or (loss).........			14,505,310	14,505,310	0	0
8a	Gross income from fundraising events (not including $ 0of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			0
12	Total revenue. See instructions.....			108,137,574	84,019,627	-129,594	0

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	424,165	424,165
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........
11	Fees for services (non-employees):
a	Management ......	175,552		143,853	31,699
b	Legal .........	1,904		1,904
c	Accounting ...........	30,061		30,061
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	633,356		633,356
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	15,062		15,062
12	Advertising and promotion ....	3,951		3,951
13	Office expenses .......	148	148
14	Information technology ......	610	610
15	Royalties ..	0
16	Occupancy ...........	30,965	30,965
17	Travel ............	866	866
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	20,637	20,637
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..
23	Insurance ...	30,837	30,837
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	Maintenance Costs	15,481	0	15,481	0
b	Self Insured Propery Insurance	7,508,010	7,508,010	0	0
c
d
e	All other expenses	20,089	20,089
25	Total functional expenses. Add lines 1 through 24e	8,911,694	8,036,327	843,668	31,699
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			12,724,934	1	16,235,966
2	Savings and temporary cash investments .........				2
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			1,063,547	4	1,605,565
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........			25,445,517	7	25,242,039
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......			125,722	9	154,562
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	15,972,958
b	Less: accumulated depreciation	10b	1,569,375	14,468,030	10c	14,403,583
11	Investments—publicly traded securities .			242,729,377	11	308,108,292
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..			359,985,068	13	408,671,726
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			2,421,372	15	2,744,367
16	Total assets. Add lines 1 through 15 (must equal line 33)...			658,963,567	16	777,166,100

17	Accounts payable and accrued expenses .....	1,167,115	17	1,176,567
18	Grants payable ...		18
19	Deferred revenue .........	1,952,063	19	1,440,625
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	2,337,654	25	2,671,044
26	Total liabilities. Add lines 17 through 25..	5,456,832	26	5,288,236

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	653,506,735	27	771,877,864
28	Net assets with donor restrictions ...........	0	28	0
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	653,506,735	32	771,877,864
33	Total liabilities and net assets/fund balances ........	658,963,567	33	777,166,100