2024-11-14T08:27:19-06:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 20 STANWIX STREET PITTSBURGH PA 15222 990 2023-01-01 233014613 DIAKON DIAK 6106821262 1 S HOME AVE TOPTON PA 19562 LISA WEBSTER VICE PRESIDENT OF FINANCE 6106821262 2024-10-31 1 1 JEFFREY J PETRELL P00138808 4126976400 2024-10-31 2023 2024-10-15 13:58:12Z SCOTT HABECKER 1 S HOME AVE TOPTON PA 19562 1223604 0 9386 X WWW.DIAKON.ORG X 1999 PA THE ORGANIZATION IS THE SOLE MEMBER OF VARIOUS SUBSIDIARY ORGANIZATIONS THROUGH WHICH IT PROVIDES SENIOR LIVING SERVICES AND OTHER SOCIAL SERVICES IN PENNSYLVANIA AND MARYLAND. 9 8 0 8 0 0 22986 128189 -419225 0 8813442 567703 134927 499962 8552130 1195854 0 1476497 0 0 0 0 0 0 0 1397297 208902 1397297 1685399 7154833 -489545 1858057 35010397 5234756 1210069 -3376699 33800328 X IN RESPONSE TO GOD'S LOVE IN JESUS CHRIST, DIAKON WILL DEMONSTRATE GOD'S COMMAND TO LOVE THE NEIGHBOR THROUGH ACTS OF SERVICE. 1 0 1437601 1437601 362881 GRANTS SUPPORTING DIAKON LUTHERAN SOCIAL MINISTRIES AND OTHER RELATED NON-PROFIT ORGANIZATIONS. DIAKON LUTHERAN FUND PROVIDES GRANTS TO AFFILIATED DIAKON ENTITIES: DIAKON LUTHERAN SOCIAL MINISTRIES AND DIAKON CHILD, FAMILY AND COMMUNITY MINISTRIES. SUCH GRANTS SUPPORT CHARITABLE ENDEAVORS OF THE DIAKON ENTERPRISE, INCLUDING: BENEVOLENT CARE FOR SENIORS IN A RETIREMENT COMMUNITY, DISASTER RELIEF PROGRAMMING, AND VARIOUS CHILDREN, FAMILY AND COMMUNITY SERVICES, INCLUDING ADOPTION AND FOSTER CARE, COUNSELING SERVICES AND SERVICES TO ADJUDICATED YOUTH. 136626 MANAGEMENT FEES FOR SERVICES PROVIDED TO DIAKON LUTHERAN SOCIAL MINISTRIES. 38896 38896 YOUTH SCHOLARSHIPS. IN 2023, DIAKON LUTHERAN FUND CONTINUED AWARDING SCHOLARSHIPS TO YOUTHS THROUGH ENDOWMENT FUNDS COLLECTIVELY REFERRED TO AS THE DIAKON YOUTH SCHOLARSHIP FUND. 13 SCHOLARSHIPS TOTALING $38,896 WERE AWARDED. 63407 455 OTHER PROGRAMS 63407 455 1539904 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X LISA WEBSTER 7177950431 1022 N UNION STREET MIDDLETOWN PA 17057 EMRIED D COLE JR ESQ CHAIR 1.00 1.00 X X 0 0 0 KENNETH G MERTZ II VICE CHAIR 1.00 1.00 X X 0 0 0 REV DR DON MAIN BOARD MEMBER 1.00 1.00 X 0 0 0 SUSAN SCHELLENBERG BOARD MEMBER 1.00 1.00 X 0 0 0 PETER KNUDSEN BOARD MEMBER 1.00 1.00 X 0 0 0 MAURICE BOBST BOARD MEMBER 1.00 1.00 X 0 0 0 SCOTT HABECKER CEO/PRESIDENT 5.00 32.50 X X 0 735567 203457 DIANE BATCHIK BOARD MEMBER 1.00 1.00 X 0 0 0 JENNIFER SCHLEGEL BOARD MEMBER 1.00 1.00 X 0 0 0 LISA WEBSTER VP/FINANCE 1.00 36.50 X 0 215494 15671 JARROD LEO FORMER SENIOR VP/CFO 0.00 X 0 115000 0 0 1066061 219128 0 1 1 0 0 128189 128189 595453 595453 27750 -27750 -27750 -27750 TRUST INCOME 900099 362881 362881 MANAGEMENT FEE REVENUE 900099 136626 136626 OTHER INCOME 900099 455 455 499962 1195854 499962 0 567703 1437601 1437601 38896 38896 136252 136252 6700 31 6669 8194 5620 2574 2638 2638 29100 29100 2002 2002 24016 24016 1685399 1539904 145495 0 82904 12042 270438 270438 -677 54106 28390 48991 1480440 25311788 -3438 9313032 1858057 35010397 178226 125753 5056530 1084316 5234756 1210069 X -3523436 21035843 146737 12764485 -3376699 33800328 1858057 35010397 X -489545 2910051 34756521 X X 0 1 X 1 0 X X 2 DIAKON LUTHERAN SOCIAL MINISTRIES 231857015 10 1 1110200 0 DIAKON CHILD FAMILY & COMMUNITY MINISTRIES 465390969 10 1 327401 0 2 1437601 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 SCHEDULE A, PART IV, SECTION C, QUESTION 1 DIAKON AND ITS SUPPORTED ORGANIZATIONS HAVE THE SAME PRESIDENT/CEO AND VICE PRESIDENT OF FINANCE. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 215143 2907726 504464 84990 3542343 262880 155 -37395 10497 215143 232286 12781 26346 8533 262880 197041 12883 29012 6650 232286 143925 24026 34254 5164 197041 0.16000 0.84000 0 0 0 ESTIMATED THIRD PARTY SETTLEMENTS 3 OPERATING LEASE RIGHT OF USE ASSETS 1811 DUE TO AFFILIATES 43319 FUNDS HELD IN TRUST 9267899 9313032 SECURITY DEPOSITS 968 DUE TO AFFILIATES 1081537 OPERATING LEASE LIABILITY 1811 1084316 X PART V, LINE 4: THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT AND OTHER FUNDS ARE 1) BENEVOLENT CARE, 2) EXPANSION OF PROGRAMS, AND 3) TO SUPPORT CURRENT PROGRAM ACTIVITIES OF VARIOUS DIAKON AFFILIATES. PART X, LINE 2: DIAKON AND ITS CONTROLLED AFFILIATES ARE NOT-FOR-PROFIT CORPORATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (CODE) AND HAVE BEEN RECOGNIZED AS TAX EXEMPT UNDER 501(A) OF THE CODE. THE CORPORATION USES A THRESHOLD OF MORE LIKELY THAN NOT FOR RECOGNITION AND DERECOGNITION OF THE TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE CORPORATION DOES NOT BELIEVE THAT THERE ARE ANY UNRECOGNIZED TAX BENEFITS OR LIABILITIES THAT SHOULD BE RECORDED. 1 DIAKON LUTHERAN SOCIAL MINISTRIES 1 S HOME AVE TOPTON PA 19562 231857015 501(C)(3) 1110200 0 EMPLOYEE TUITION ASSISTANCE AND PROGRAM SUPPORT DIAKON CHILD FAMILY & COMMUNITY MINISTRIES 1 S HOME AVE TOPTON PA 19562 465390969 501(C)(3) 327401 0 PROGRAM SUPPORT 2 COLLEGE SCHOLARSHIPS 13 38896 SCHEDULE I, PART I, QUESTION 2 THE DIAKON BOARD REVIEWS AND APPROVES REQUESTS FROM AFFILIATES FOR GRANT FUNDING. FINANCIAL STATEMENTS ARE REVIEWED PERIODICALLY TO ENSURE GRANT FUNDS ARE UTILIZED FOR THE PURPOSE INTENDED. ADDITIONALLY, AFFILIATES PROVIDE ANNUAL REPORTS TO THE DIAKON BOARD REGARDING THE USE OF GRANT FUNDS. 0 1 0 0 0 0 0 0 0 SCOTT HABECKER CEO/PRESIDENT 0 534257 0 201310 0 0 0 171947 0 31510 0 939024 0 0 LISA WEBSTER VP/FINANCE 0 188704 0 26790 0 0 0 2899 0 12772 0 231165 0 0 JARROD LEO FORMER SENIOR VP/CFO 0 115000 0 0 0 0 0 0 0 0 0 115000 0 0 PART I, LINE 3 ALL EMPLOYEES ARE COMPENSATED BY DIAKON LUTHERAN SOCIAL MINISTRIES (DLSM). SEE SCHEDULE O IN REFERENCE TO PART VI, SECTION B, LINE 15 FOR A DETAILED DESCRIPTION OF DLSM'S EXECUTIVE COMPENSATION PROGRAM. THE CEO'S COMPENSATION IS PAID BY DIAKON LUTHERAN SOCIAL MINISTRIES (DLSM). DLSM USES THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE CEO: -COMPENSATION COMMITTEE -INDEPENDENT COMPENSATION CONSULTANT -FORM 990 OF OTHER ORGANIZATIONS -COMPENSATION SURVEY OR STUDY -APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE PART I, LINE 4B DLSM HAS A 457(F) SUPPLEMENTAL NONQUALIFIED BENEFIT PLAN TO RECOGNIZE CERTAIN EMPLOYEES FOR THEIR SIGNIFICANT CONTRIBUTIONS AND IN CONSIDERATION OF EXPECTED CONTRIBUTION TO THE GROWTH OF DLSM, ITS AFFILIATES AND SUBSIDIARIES IN THE FUTURE. THE ANNUAL ACCRUALS AND INTEREST EARNINGS FOR THE 457(F) SUPPLEMENTAL NONQUALIFIED BENEFIT PLAN IS REPORTED IN PART VII, SECTION A, COLUMN F AND SCHEDULE J, PART II, COLUMN C AND IS LISTED BELOW: SCOTT D. HABECKER $168,330 AS A CONDITION FOR PARTICIPATING IN THE 457(F) SUPPLEMENTAL NON QUALIFIED BENEFIT PLAN, THE INDIVIDUAL MUST BE EMPLOYED AT THE VESTING DATE AND HAVE AGREED TO CERTAIN RESTRICTIVE COVENANTS. FORM 990, PART III, LINE 2 AS OF JANUARY 1, 2023, DIAKON LUTHERAN FUND WAS CONVERTED TO A DISREGARDED LIMITED LIABILITY COMPANY OF DIAKON. FORM 990, PART VI, SECTION A, LINE 7A A MAJORITY OF THE MEMBERS OF THE GOVERNING BODY (THE DIAKON BOARD OF DIRECTORS) ARE ELECTED BY A MAJORITY VOTE OF THE BISHOPS OF THE FOLLOWING SYNODS OF THE EVANGELICAL LUTHERAN CHURCH OF AMERICA: NORTHEASTERN PENNSYLVANIA SYNOD, SOUTHEASTERN PENNSYLVANIA SYNOD, DELAWARE-MARYLAND SYNOD, UPPER SUSQUEHANNA SYNOD, AND LOWER SUSQUEHANNA SYNOD. THE REMAINING MEMBERS OF THE BOARD ARE ELECTED BY THE BOARD FROM A SLATE OF CANDIDATES PRESENTED BY THE BOARD DEVELOPMENT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B DIAKON HAS A CPA FIRM PREPARE ITS FORM 990. THE RETURN IS COMPLETED IN DRAFT FORM AND REVIEWED BY MANAGEMENT OF THE ORGANIZATION. THE RETURN IS THEN FINALIZED AND THE BOARD IS PROVIDED A COPY OF THE FORM 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE COMPLIANCE OFFICER OF THE ORGANIZATION REVIEWS DIAKON'S CONFLICT OF INTEREST STATEMENT AND CERTIFICATION FORMS WITH THE BOARD ON A REGULAR BASIS. ALL BOARD MEMBERS AND ALL OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE A CERTIFICATION FORM AND DISCLOSE POSSIBLE OR ACTUAL CONFLICTS OF INTEREST. THE COMPLETED FORMS ARE REVIEWED BY THE COMPLIANCE OFFICER AND BY THE ORGANIZATION'S OUTSIDE AUDITOR ON A REGULAR BASIS. FORM 990, PART VI, SECTION B, LINE 15 DIAKON'S CEO IS PAID BY DIAKON LUTHERAN SOCIAL MINISTRIES (DLSM). EXECUTIVE COMPENSATION PHILOSOPHY A COMPENSATION COMMITTEE OF INDEPENDENT DIRECTORS OF DLSM'S SOLE MEMBER, WHICH INCLUDES DIRECTORS FROM DLSM (COMPENSATION COMMITTEE), UTILIZES EXTERNAL CONSULTANTS TO ASSIST WITH THE DEVELOPMENT, ADMINISTRATION, AND DETERMINATION OF COMPENSATION, WELFARE, BENEFIT, PENSION AND OTHER PLANS, WHICH TAKE INTO ACCOUNT APPROPRIATE INDUSTRY BENCHMARKS AND THE COMPENSATION POLICIES FOLLOWED BY ORGANIZATIONS SIMILARLY SITUATED TO DLSM. THE COMPENSATION COMMITTEE HAS ADOPTED A WRITTEN "CHARTER," WHICH SETS FORTH THE PURPOSE, MEMBERSHIP AND RESPONSIBILITIES OF THE COMMITTEE. IN ADDITION, IT CONDUCTS ITS ACTIVITIES IN COMPLIANCE WITH DLSM'S "EXCESS BENEFITS TRANSACTIONS" POLICY, WHICH REQUIRES REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. DLSM'S EXECUTIVE COMPENSATION PROGRAM CONSISTS OF A BASE SALARY REFLECTING THE VALUE OF AN EXECUTIVE'S CAPABILITIES, EXPERIENCE, AND SUCCESS IN MEETING MISSION, FINANCIAL, OPERATIONAL AND QUALITY OBJECTIVES. INFORMATION ABOUT EXECUTIVE COMPENSATION ISSUES AND DECISIONS IS REPORTED TO THE FULL BOARD OF DIRECTORS AT REGULAR MEETINGS. EMPLOYEE BENEFITS DLSM PROVIDES ALL EMPLOYEES, INCLUDING EXECUTIVES, WITH A COMPREHENSIVE BENEFIT PLAN THAT INCLUDES HEALTH INSURANCE, DENTAL INSURANCE, LIFE AND DISABILITY INSURANCE AND A DEFINED CONTRIBUTION RETIREMENT PLAN. THE DLSM DEFINED BENEFIT RETIREMENT PLAN ACCRUALS WERE FROZEN AS OF 12/31/11. FORM 990, PART VI, SECTION C, LINE 19 DIAKON MAKES ITS GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION AND BYLAWS) AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST. A STATEMENT OF FINANCIAL POSITION IS PUBLISHED IN THE ORGANIZATION'S ANNUAL REPORT. THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS AND ANNUAL REPORT ARE AVAILABLE ON THE DIAKON WEBSITE AT DIAKON.ORG AS WELL AS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: WITH DONOR RESTRICTIONS NET ASSETS RELEASED WITH DONOR RESTRICTIONS - OPERATIONS -120,408. INVESTMENT INCOME, NET OF EXPENSES 90,825. CONTRIBUTIONS AND BEQUESTS 1,200. EQUITY TRANSFER TO AFFILIATES 4,060,671. DECREASE IN FAIR VALUE OF FUNDS HELD IN TRUST BY OTHERS 738,944. TRANSFER OF NET ASSETS - DIAKON LUTHERAN FUND 29,985,289. FORM 990, PART XII, LINE 2C: DIAKON HAS AN ANNUAL AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS FOR DIAKON AND CONTROLLED AFFILIATES PERFORMED BY AN INDEPENDENT ACCOUNTING FIRM. THE AUDIT COMMITTEE OF THE DIAKON BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTING FIRM. FORM 990, PART XII, LINE 3B: DIAKON ALSO HAS AN ANNUAL AUDIT UNDER THE SINGLE AUDIT ACT AND OMB CIRCULAR A-133 PERFORMED BY AN INDEPENDENT ACCOUNTING FIRM FOR THE CONSOLIDATED GROUP. DIAKON LUTHERAN SNR LIVING-MARYLAND LLC 1 S HOME AVE TOPTON PA 19562 272352873 SENIOR HOUSING MD 0 0 DIAKON DIAKON HOME CARE SERVICES LLC 1 S HOME AVE TOPTON PA 19562 454004627 HOSPICE/HOMECARE PA 0 0 DIAKON DIAKON MEDICAL GROUP 1 S HOME AVE TOPTON PA 19562 814497693 MEDICAL SERVICES PA 0 0 DIAKON DIAKON LUTHERAN FUND 1 S HOME AVE TOPTON PA 19562 231365978 FUND PROGRAMS PA -493030 32980641 DIAKON DIAKON LUTHERAN SOCIAL MINISTRIES 1 S HOME AVE TOPTON PA 19562 231857015 PRGM OPERATIONS PA 501(C)(3) LINE 10 DIAKON 1 DIAKON LUTHERAN FUND 1 S HOME AVE TOPTON PA 19562 231365978 FUND PROGRAMS PA 501(C)(3) LINE 12B, II DIAKON 1 DLSH AT LUTHER MEADOWS 1 S HOME AVE TOPTON PA 19562 232837747 HUD HOUSING PA 501(C)(3) LINE 10 DLSM 0 DLSH AT HEILMAN HOUSE 1 S HOME AVE TOPTON PA 19562 232463233 HUD HOUSING PA 501(C)(3) LINE 10 DLSM 0 DIAKON CHILD FAMILY & COMMUNITY MINISTRIES 1 S HOME AVE TOPTON PA 19562 465390969 SOCIAL SVCS PA 501(C)(3) LINE 10 DIAKON 1 0 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 DIAKON LUTHERAN SOCIAL MINISTRIES B 1110200 BOOK VALUE DIAKON LUTHERAN SOCIAL MINISTRIES P 136626 BOOK VALUE DIAKON LUTHERAN SOCIAL MINISTRIES Q 136626 BOOK VALUE DIAKON CHILD FAMILY & COMMUNITY MINISTRIES B 327401 BOOK VALUE