2024-11-12T07:25:03-06:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 20 STANWIX STREET PITTSBURGH PA 15222 990 2023-01-01 231857015 DIAKON LUTHERAN SOCIAL MINISTRIES DIAK 3149689313 1 S HOME AVE TOPTON PA 19562 CHAD SNEED CFO 3149689313 2024-11-07 1 1 JEFFREY J PETRELL P00138808 4126976400 2024-11-07 2023 2024-10-15 13:58:12Z ADAM MARLES 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 186598421 0 9386 X WWW.DIAKON.ORG X 1876 PA THE ORGANIZATION IS A PROVIDER OF SENIOR LIVING SERVICES AND ACCOMMODATIONS IN PENNSYLVANIA AND MARYLAND AND MANAGES THE STATEWIDE ADOPTION NETWORK FOR THE COMMONWEALTH OF PENNSYLVANIA. 10 9 1155 50 78042 0 14897906 5280279 160901603 164726168 16941575 5847358 2423667 1587495 195164751 177441300 424482 421198 0 0 34343108 32726912 0 0 261591 138726685 140707158 173494275 173855268 21670476 3586032 369353611 392292843 267835647 273373432 101517964 118919411 X IN RESPONSE TO GOD'S LOVE IN JESUS CHRIST, DIAKON LUTHERAN SOCIAL MINISTRIES WILL DEMONSTRATE GOD'S COMMAND TO LOVE THE NEIGHBOR THROUGH ACTS OF SERVICE. 0 0 82910159 88038642 SENIOR LIVING SERVICESMOST OF DLSM'S SENIOR LIVING COMMUNITIES OFFER A CONTINUUM OF SERVICES FOR OLDER ADULTS INCLUDING RESIDENTIAL ACCOMMODATIONS, PERSONAL CARE SERVICES, AND SKILLED NURSING AND REHABILITATIVE CARE. 2475927 1111667 HUD HOUSINGDLSM OFFERS AFFORDABLE, EQUAL OPPORTUNITY SENIOR HOUSING ACCOMMODATIONS. IN 2023 DLSM PROVIDED 86,010 DAYS OF ACCOMMODATION, FOR AN OCCUPANCY RATE OF 97.66%. 74898114 74898114 STATEWIDE ADOPTION NETWORKPENNSYLVANIA'S STATEWIDE ADOPTION AND PERMANENCY NETWORK (SWAN) IS BOTH A BROAD-BASED COOPERATIVE EFFORT AND A CENTRALIZED INFORMATION AND FACILITATION SERVICE FUNDED AND OVERSEEN BY THE PENNSYLVANIA DEPARTMENT OF HUMAN SERVICES AND MANAGED UNDER CONTRACT BY DIAKON LUTHERAN SOCIAL MINISTRIES.THE SWAN PROGRAM SERVES CHILDREN AND YOUTHS IN THE CUSTODY OF COUNTY CHILDREN AND YOUTH AGENCIES. SWAN MANAGES REFERRALS FROM COUNTY CHILDREN AND YOUTH AGENCIES, CONTRACTS WITH PRIVATE AGENCIES THAT WORK WITH COUNTIES TO PROVIDE DIRECT SERVICES TO CHILDREN AND FAMILIES, PROVIDES CONSULTATION AND TRAINING FOR COUNTY AGENCIES AND PRIVATE PROVIDERS, DEVELOPS CONFERENCES AND REGIONAL MEETINGS, AND MANAGES SUPPORT SERVICES TO ENHANCE THE EFFECTIVENESS OF THE CHILD-PLACEMENT NETWORK. 1122357 421198 2187198 OTHER PROGRAMS 1122357 421198 2187198 161406557 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 219 0 1155 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 10 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 MD PA X LISA WEBSTER 7177950431 1022 N UNION STREET MIDDLETOWN PA 17057 X MICHAEL LEHMAN CHAIR 1.00 X X 0 0 0 NELS HENDRICKSON VICE CHAIR 1.00 X X 0 0 0 DR JENNIFER SCHLEGEL BOARD MEMBER 1.00 1.00 X 0 0 0 SCOTT REHR BOARD MEMBER 1.00 X 0 0 0 DR JENNIFER GOLDSTEIN BOARD MEMBER 1.00 X 0 0 0 LARRY DELP BOARD MEMBER 1.00 X 0 0 0 DOUG HOUGH BOARD MEMBER 1.00 X 0 0 0 SUSAN SCHELLENBERG BOARD MEMBER 1.00 1.00 X 0 0 0 CAROL TAYLOR BOARD MEMBER 1.00 X 0 0 0 SCOTT HABECKER CEO/PRESIDENT 27.50 10.00 X X 735567 0 203457 LISA WEBSTER VP/FINANCE 27.00 10.50 X 215494 0 15671 SHARI E VANDERGAST SENIOR VP, OPERATIONS 11.25 26.25 X 513922 0 132007 JENNIFER D RAUTZHAN VP HUMAN RESOURCES & COMPL 34.00 3.50 X 248200 0 50068 DAVID BAKER SVP/FACILITIES & IT 27.00 10.50 X 319002 0 46546 MATTHEW PAVALKO SR. EXECUTIVE DIRECTOR 40.00 X 167951 0 12484 SANDRA CORALI LPN 40.00 X 134285 0 23523 NICOLE ROHRBACH EXECUTIVE DIRECTOR 40.00 X 155206 0 2677 SHANNON KIDD SR. OPERATIONS & CLINICAL ED 40.00 X 174245 0 1718 THOMAS SCHULTZ EXECUTIVE DIRECTOR 40.00 X 136894 0 12018 JARROD E LEO FORMER SENIOR VP/CFO 0.00 X 115000 0 0 2915766 0 500169 32 1 1 0 VOCE 200 CORPORATE CENTER DRIVE SUITE 2 HARRISBURG PA 17111 SWAN PROGRAM SERVICE 25281301 WOHLSEN CONSTRUCTION PO BOX 4612 LANCASTER PA 17604 CONSTRUCTION 21050171 MORRISON MANAGEMENT SPECIALIST PO BOX 102289 ATLANTA GA 30368 CULINARY/HOUSEKEEPING 10939599 POWERBACK REHABILITATION PO BOX 821322 PHILADELPHIA PA 19182 REHAB SERVICES 3155703 PRELUDE SERVICES 5095 RITTER ROAD SUITE 112 MECHANICSBURG PA 17055 IT SUPPORT 3070422 68 1110200 2810138 1359941 5280279 SENIOR LIVING SERVICES 623000 88038642 88038642 STATEWIDE ADOPTION AND PERMANENCY 900099 74898114 74898114 HOUSING URBAN DEVELOPMENT 900099 1111667 1111667 OTHER PROGRAM SERVICES 900099 677745 677745 164726168 4560401 4560401 60 60 10443333 685 9157121 0 1286212 685 1286897 1286897 TRUST INCOME 900099 1219641 1219641 OTHER REVENUE 900099 347576 269534 78042 VENDING REVENUE 900099 20278 20278 1587495 177441300 166235621 78042 5847358 X 420743 420743 455 455 2381839 2381839 23714850 20678132 2888401 148317 1149212 1097150 51785 277 3655720 3104054 546352 5314 1825291 1445089 370508 9694 177649 177649 77144 -138555 215699 51060 51060 54000 54000 36027 36027 19243056 17982740 1256558 3758 1009047 681381 327666 5985138 5328848 645404 10886 4366317 162634 4147466 56217 9452038 9015761 436277 928464 780802 133942 13720 41441 6731 34039 671 3973204 3919765 53439 13519777 11707107 1812670 846634 734373 107328 4933 SWAN CONTRACTED SERVICE 66093084 66093084 CULINARY SERVICE 9616342 9616342 HOUSEKEEPING SERVICES 2742406 2742406 PA NH ASSESSMENT FEE 1046484 1046484 1447846 4752322 -3312280 7804 173855268 161406557 12187120 261591 2769823 5850941 5729923 2999914 277551 143960 22840297 14245259 2951538 2739807 350329258 189628177 130605749 160701081 166949306 170545150 37229424 35066731 369353611 392292843 25339671 37243530 58608707 57998318 127671761 124628950 10546305 7674392 45669203 45828242 267835647 273373432 X 55094381 66997999 46423583 51921412 101517964 118919411 369353611 392292843 X 3586032 13016324 799091 X X 0 1 X 1 1 1 X 4644152 10308686 9774625 14897906 5280279 44905648 220671627 209300047 194260010 160901603 164726168 949859455 225315779 219608733 204034635 175799509 170006447 994765103 0 0 0 994765103 5398596 6235532 6754119 3694528 4560461 26643236 5398596 6235532 6754119 3694528 4560461 26643236 1430100 1884893 1724602 2423667 1509453 8972715 232144475 227729158 212513356 181917704 176076361 1030381054 0.96540 0.96520 0.02590 0.02620 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: TRUST INCOME - 2019 AMOUNT: $ 868,513. 2020 AMOUNT: $ 1,328,774. 2021 AMOUNT: $ 1,283,702. 2022 AMOUNT: $ 1,386,793. 2023 AMOUNT: $ 1,219,641. OTHER REVENUE - 2019 AMOUNT: $ 245,500. 2020 AMOUNT: $ 528,588. 2021 AMOUNT: $ 413,024. 2022 AMOUNT: $ 997,742. 2023 AMOUNT: $ 269,534. VENDING REVENUE - 2019 AMOUNT: $ 24,672. 2020 AMOUNT: $ 22,158. 2021 AMOUNT: $ 22,026. 2022 AMOUNT: $ 20,944. 2023 AMOUNT: $ 20,278. GAIN ON INSURANCE PROCEEDS - 2019 AMOUNT: $ 291,415. 2020 AMOUNT: $ 5,373. 2021 AMOUNT: $ 5,850. 2022 AMOUNT: $ 18,188. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 1 1 0 1 54000 0 0 54000 0 PART II-B, LINE 1: DIAKON LUTHERAN SOCIAL MINISTRIES ENGAGED J.M. ULIANA & ASSOCIATES, LLC TO CONDUCT LOBBYING ACTIVITIES RELATED TO STATE LEGISLATION AFFECTING LONG-TERM CARE AND HEALTH AND SOCIAL SERVICE PROGRAMS. PAYMENTS TO J.M. ULIANA & ASSOCIATES, LLC FOR LOBBYING TOTALED $54,000. SCHEDULE C, PART II-B, 1D AND 1E AMOUNTS PAID FOR MAILINGS AND PUBLICATIONS WERE NOMINAL. SCHEDULE C, PART II-B, 1G LETTERS, EMAILS, PHONE CALLS ARE MADE TO LEGISLATORS WHEN DLSM NEEDS TO CONTACT LEGISLATORS TO SPEAK ON SUPPORT OF ANY BUDGET ITEMS OR SENATE BILLS TO BE PASSED RELATED TO LONG-TERM CARE AND HEALTH AND SOCIAL SERVICE PROGRAMS. HANDOUTS ARE CREATED BY OUR COMMUNICATIONS DEPARTMENT FOR LOBBYING VISITS THAT THE DLSM STAFF ATTEND. 19000682 1292207 2884155 869875 22307169 22717985 426945 -3237795 906453 19000682 20940149 358003 2247944 828111 22717985 18332293 787593 2472001 651738 20940149 15765734 269040 3043133 745614 18332293 0.65000 0.35000 0 1 1 5193881 5193881 253168089 156387141 96780948 28308737 15510926 12797811 63658551 17730110 45928441 160701081 FUNDS HELD IN TRUST BY OTHERS 28264895 ESTIMATED THIRD PARTY SETTLEMENT 50429 INVESTMENT IN JOINT VENTURES 1417665 OTHER ASSETS 248460 DUE FROM AFFILIATES 1419409 FINANCE LEASE RIGHT OF USE ASSETS 1526419 OPERATING LEASE RIGHT OF USE ASSETS 1261659 INVESTMENT IN RISK RENTENTION GROUP 835229 INTEREST RATE SWAP AGREEMENT 42566 35066731 ESTIMATED THIRD PARTY SETTLEMENT 518125 MINIMUM PENSION LIABILITY 24420445 RESIDENT DEPOSITS 326234 OTHER LONG TERM LIABILITIES 953312 REFUNDABLE ENTRANCE FEE LIABILITY 16849115 FINANCE LEASE RIGHT OF USE LIABILITY 1464002 OPERATING LEASE RIGHT OF USE LIABILITY 1297009 45828242 X PART V, LINE 4: THE INTENDED USES OF THE ORGANIZATION'S ENDOWMNENT FUNDS ARE 1) BENEVOLENT CARE, 2) EXPANSION OF PROGRAMS, AND 3) TO SUPPORT CURRENT PROGRAMS AND ACTIVITIES. 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 CHILD FAMILY AND COMMUNITY MINISTRIES 1 S HOME AVE TOPTON PA 19562 465390969 501(C)(3) 420443 0 CONTRIBUTION FOR MORTGAGE INTEREST EXPENSE AND BUILDING RELATED COSTS FOR OLD MAIN 1 PART I, LINE 2: DIAKON LUTHERAN SOCIAL MINISTRIES' GRANT REVIEW PROCESS INCLUDES ANNUAL VISITS AND REVIEW OF GRANTEE BUDGETS. DLSM DOES NOT PROVIDE A SIGNIFICANT NUMBER OF GRANTS AND, THEREFORE, DOES NOT REQUIRE DETAILED MONITORING OF THE USE OF GRANT FUNDS. X X X X X 0 1 0 0 0 0 0 1 0 SCOTT HABECKER CEO/PRESIDENT 534257 0 201310 0 0 0 171947 0 31510 0 939024 0 0 0 SHARI E VANDERGAST SENIOR VP, OPERATIONS 415688 0 98234 0 0 0 101662 0 30345 0 645929 0 0 0 DAVID BAKER SVP/FACILITIES & IT 208928 0 31032 0 79042 0 24894 0 21652 0 365548 0 79042 0 JENNIFER D RAUTZHAN VP HUMAN RESOURCES & COMPL 206555 0 41645 0 0 0 27650 0 22418 0 298268 0 0 0 LISA WEBSTER VP/FINANCE 188704 0 26790 0 0 0 2899 0 12772 0 231165 0 0 0 MATTHEW PAVALKO SR. EXECUTIVE DIRECTOR 155267 0 12420 0 264 0 900 0 11584 0 180435 0 0 0 SHANNON KIDD SR. OPERATIONS & CLINICAL ED 148466 0 25710 0 69 0 0 0 1718 0 175963 0 0 0 NICOLE ROHRBACH EXECUTIVE DIRECTOR 123846 0 31360 0 0 0 967 0 1710 0 157883 0 0 0 SANDRA CORALI LPN 130160 0 4125 0 0 0 2078 0 21445 0 157808 0 0 0 JARROD E LEO FORMER SENIOR VP/CFO 115000 0 0 0 0 0 0 0 0 0 115000 0 0 0 PART I, LINE 3 SEE SCHEDULE O IN REFERENCE TO PART VI, SECTION B, LINE 15 FOR A DETAILED DESCRIPTION OF THE ORGANIZATION'S EXECUTIVE COMPENSATION POLICY. 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 SHARI E. VANDERGAST $95,021 DAVID BAKER $21,650 JENNIFER RAUTZHAN $24,406 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. PART I, LINE 7 THE COMPENSATION COMMITTEE OF THE DIAKON BOARD REVIEWS THE PERFORMANCE OF THE CEO ON AN ANNUAL BASIS BY ASSESSING ACTUAL PERFORMANCE OUTCOMES AGAINST PREVIOUSLY ESTABLISHED GOALS AND OBJECTIVES. THE CHAIR OF THE COMPENSATION COMMITTEE LEADS A PROCESS THAT ALIGNS THE PERFORMANCE ASSESSMENT WITH ANY INCENTIVE COMPENSATION TO BE PAID TO THE CEO. BASED ON THE ASSESSMENT OF 2022 PERFORMANCE COMPLETED DURING THE FIRST QUARTER OF 2023, AN INCENTIVE PAYMENT WAS APPROVED TO BE PAID TO THE CEO DURING THE FIRST QUARTER OF 2023. VARIOUS OTHER MEMBERS OF THE MANAGEMENT TEAM OF THE ORGANIZATION PARTICIPATE IN A MANAGEMENT INCENTIVE PLAN WHEREBY ELIGIBLE PARTICIPANTS CAN EARN INCENTIVE COMPENSATION FOR THE ACHIEVEMENT OF CERTAIN QUALITY AND FINANCIAL GOALS ESTABLISHED FOR THEIR RESPECTIVE AREAS OF RESPONSIBILITY. BASED ON A REVIEW OFF PERFORMANCE IN 2022 ACROSS ALL AREAS OF THE ORGANIZATION, VARIOUS MANAGEMENT TEAM MEMBERS RECEIVED INCENTIVE COMPENSATION PAYMENTS DURING THE FIRST QUARTER OF 2023. A CUMBERLAND COUNTY MUNICIPAL AUTHORITY 236003119 230614HL6 2015-06-04 156104916 SEE PART VI 0 0 0 B CUMBERLAND COUNTY MUNICIPAL AUTHORITY 236003119 230614KN8 2016-06-29 38783300 SEE PART VI 0 0 0 C WERNERSVILLE MUNICIPAL AUTHORITY 2018-10-18 8326000 SEE PART VI 0 0 0 D CUMBERLAND COUNTY MUNICIPAL AUTHORITY 236003119 230614NF2 2019-01-31 20807180 SEE PART VI 0 0 0 A 27775000 61535000 156104916 154470085 1634830 2015 0 1 1 1 B 11170000 1345000 38783300 646607 6228127 3523566 2016 1 0 1 1 C 2373000 8326000 8160134 206314 2018 1 0 1 1 D 1350000 11030000 20810180 417118 2019 1 0 1 1 A 0 1 0 0 0.00100 0.00090 0.00190 0 1 0.13200 1 1 B 0 1 0 0 0.00110 0.00140 0.00250 0 1 0.13200 1 1 C 0 1 0 0 0.00240 0.00430 0.00670 0 1 0.13200 1 1 D 0 1 0 0 0.00210 0.00260 0.00470 0 1 0.13200 1 1 A 0 0 0 1 0 0 0 1 1 B 0 0 0 1 0 0 0 1 1 C 0 0 0 1 1 1 TRUIST 11.750000000000 0 0 0 1 1 D 0 0 0 1 0 0 0 1 1 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: CUMBERLAND COUNTY MUNICIPAL AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 06/04/2020 ISSUER NAME: CUMBERLAND COUNTY MUNICIPAL AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 06/01/2021 ISSUER NAME: WERNERSVILLE MUNICIPAL AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 10/18/2023 ISSUER NAME: CUMBERLAND COUNTY MUNICIPAL AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 07/31/2019 PART I COLUMN F BOND A: DESCRIPTION OF PURPOSE - THE 2015 BONDS WERE ISSUED BY THE CUMBERLAND COUNTY MUNICIPAL AUTHORITY TO PROVIDE FUNDS TO UNDERTAKE A PROJECT CONSISTING OF, (1) THE ADVANCE REFUNDING OF THE AUTHORITY'S REVENUE BONDS SERIES A OF 2007, (2) THE ADVANCE REFUNDING OF A PORTION OF THE AUTHORITY'S REVENUE BONDS, SERIES OF 2009, AND (3) THE PAYMENT OF THE COSTS AND EXPENSES OF THE ISSUING OF THER SERIES OF 2015 BONDS. ISSUE PRICE $156,104,916 NO ARBITRAGE LIABILITY EXISTED FOR THE 2015 BONDS AS OF THE JUNE 4, 2020 INSTALLMENT COMPUTATION. THE NEXT COMPUTATION IS JUNE 4, 2025. BOND B: DESCRIPTION OF PURPOSE - THE 2016 BONDS WERE ISSUED BY THE CUMBERLAND COUNTY MUNICIPAL AUTHORITY TO FINANCE A PROJECT FOR THE BENEFIT OF DLSM COMPRISED OF, AMONG OTHER THINGS, (1) REFUNDING THE AUTHORITY'S VARIABLE RATE DEMAND BONDS SERIES B OF 2014, (2) THE ACQUISITION, CONSTRUCTION, RENOVATION, AND IMPROVEMENT OF VARIOUS CAPITAL IMPROVEMENTS, (3) PAYMENT OF A PORTION OF THE COSTS RELATED TO TERMINATING AN INTEREST RATE SWAP AGREEMENT, AND (4) THE PAYMENT OF COSTS AND EXPENSES OF THE ISSUING OF THE SERIES 2016 BONDS. ISSUE PRICE $38,783,300 NO ARBITRAGE LIABILITY EXISTED FOR THE 2016 BONDS AS OF THE JUNE 1, 2021 INSTALLMENT COMPUTATION. THE NEXT COMPUTATION DATE IS JUNE 1, 2026. BOND C: DESCRIPTION OF PURPOSE - THE 2018 BONDS WERE ISSUED BY THE WERNERSVILLE MUNICIPAL AUTHORITY TO FINANCE A PROJECT FOR THE BENEFIT OF THE DLSM COMPRISED OF, AMONG OTHER THINGS, (1) THE CURRENT REFUNDING OF A PORTION OF THE CUMBERLAND COUNTY MUNICIPAL AUTHORITY'S REVENUE BONDS, SERIES OF 2009 (DIAKON LUTHERAN SOCIAL MINISTRIES PROJECT)(THE "REFUNDED 2009 BONDS"); AND (2) THE PAYMENT OF THE COSTS AND EXPENSES INCIDENT TO THE ISSUANCE OF THE 2018 BOND. ISSUE PRICE $8,326,000 NO ARBITRAGE LIABILITY EXISTED FOR THE 2018 BONDS AS OF THE OCTOBER 1, 2023 INSTALLMENT COMPUTATION. THE NEXT COMPUTATION DATE IS OCTOBER 18, 2028. BOND D: DESCRIPTION OF PURPOSE - THE 2019 A BONDS WERE ISSUED THROUGH THE CUMBERLAND COUNTY AUTHORITY TO FINANCE A PROJECT FOR THE BENEFIT OF DLSM COMPRISED OF, AMONG OTHER THINGS (1) THE CURRENT REFUNDING OF THE ISSUER'S REVENUE NOTE, SERIES A OF 2014 (DIAKON LUTHERAN SOCIAL MINISTRIES PROJECT), AND (2) THE PAYMENT AND EXPENSES INCIDENT TO THE ISSUANCE OF THE 2019 A BONDS. ISSUE PRICE $20,887,180 NO ARBITRAGE LIABILITY EXISTED FOR THE 2019 A BONDS AS OF THE JULY 31, 2019 INSTALLMENT COMPUTATION. THE NEXT COMPUTATION DATE IS JANUARY 31, 2024. BOND E: DESCRIPTION OF PURPOSE THE 2022 A BONDS WERE ISSUED THROUGH THE MAXATAWNY TOWNSHIP MUNICIPAL AUTHORITY TO FINANCE A PROJECT FOR THE BENEFIT OF DLSM COMPRISED OF (1) THE DESIGN, ACQUISITION, CONSTRUCTION, INSTALLATION AND EQUIPPING OF A NEW INDEPENDENT LIVING APARTMENT BUILDING TO BE CONSTRUCTED ON THE LUTHER CREST CAMPUS, (2) CAPITAL IMPROVEMENTS TO THE INDEPENDENT LIVING COMMONS BUILDING ON THE LUTHER CREST CAMPUS (3) VARIOUS RENOVATIONS AND IMPROVEMENTS TO SKILLED NURSING, PERSONAL CARE AND INDEPENDENT LIVING FACILITIES LOCATED IN BERKS COUNTY, PENNSYLVANIA (4) THE PAYMENT OF CAPITALIZED INTEREST THROUGH JANUARY 1, 2023 AND (4) THE PAYMENT OF COSTS AND EXPENSES RELATED TO THE ISSUANCE OF THE 2022A BONDS. ISSUE PRICE $26,796,957 THE INITIAL ARBITRAGE INSTALLMENT COMPUTATION WILL TAKE PLACE ON SEPTEMBER 20, 2027. BOND F: DESCRIPTION OF PURPOSE THE 2022 B BONDS WERE ISSUED THROUGH THE MAXATAWNY TOWNSHIP MUNICIPAL AUTHORITY TO FINANCE A PROJECT FOR THE BENEFIT OF DLSM COMPRISED OF (1) THE DESIGN, ACQUISITION, CONSTRUCTION, INSTALLATION AND EQUIPPING OF A NEW INDEPENDENT LIVING APARTMENT BUILDING TO BE CONSTRUCTED ON THE LUTHER CREST CAMPUS, (2) CAPITAL IMPROVEMENTS TO THE INDEPENDENT LIVING COMMONS BUILDING ON THE LUTHER CREST CAMPUS (3) VARIOUS RENOVATIONS AND IMPROVEMENTS TO SKILLED NURSING, PERSONAL CARE AND INDEPENDENT LIVING FACILITIES LOCATED IN BERKS COUNTY, PENNSYLVANIA AND (3) THE PAYMENT OF COSTS AND EXPENSES RELATED TO THE ISSUANCE OF THE 2022A BONDS. ISSUE PRICE $23,750,000 THE INITIAL ARBITRAGE INSTALLMENT COMPUTATION WILL TAKE PLACE ON SEPTEMBER 20, 2027. A MAXATAWNY TOWNSHIP MINICIPAL AUTHORITY 000004048 57778PAE4 2022-09-20 26796957 SEE PART VI 0 0 0 B MAXATAWNY TOWNSHIP MINICIPAL AUTHORITY 000004048 2022-09-20 23750000 SEE PART VI 0 0 0 A 26796957 360935 535742 25900000 0 0 0 1 B 23750000 217575 1360589 0 0 0 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF DLSM IS DIAKON, A PENNSYLVANIA NON-PROFIT CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A A MAJORITY OF THE MEMBERS OF THE GOVERNING BODY (THE DLSM BOARD OF DIRECTORS) ARE ELECTED BY A MAJORITY VOTE OF THE BISHOPS OF THE FOLLOWING SYNODS OF THE EVANGELICAL LUTHERAN CHURCH IN 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 A, LINE 7B THE SOLE MEMBER OF DLSM IS DIAKON, A PENNSYLVANIA NON-PROFIT CORPORATION. DIAKON HAS THE APPROVAL RIGHTS, SPECIFIED IN BOTH THE DLSM AND DIAKON BY-LAWS, OVER CERTAIN TYPES OF ACTIONS BY DLSM'S GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B DIAKON LUTHERAN SOCIAL MINISTRIES 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 DLSM'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 EXECUTIVE COMPENSATION PHILOSOPHY A COMPENSATION COMMITTEE OF INDEPENDENT DIRECTORS OF THE 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 BOARD 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 TRANSACTION" POLICY, WHICH REQUIRES REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. DLSM AND ITS PARENT ORGANIZATION DIAKON'S EXECUTIVE COMPENSATION PROGRAM CONSISTS OF A BASE SALARY WHICH REFLECTS THE VALUE OF AN EXECUTIVE'S CAPABILITIES, EXPERIENCE AND SUCCESS THROUGH 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 DLSM 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 ALSO AVAILABLE ON THE DLSM WEBSITE AT DIAKON.ORG, AS WELL AS UPON REQUEST. FORM 990, PART VII, SECTION A, LINE 1A COLUMN B REFLECTS THE AVERAGE HOURS PER WEEK PER EMPLOYEE FOR DLSM AND RELATED ORGANIZATIONS. FORM 990, PART IX, LINE 11G OTHER FEES: PROGRAM SERVICE EXPENSES 17,982,740. MANAGEMENT AND GENERAL EXPENSES 1,256,558. FUNDRAISING EXPENSES 3,758. TOTAL EXPENSES 19,243,056. FORM 990, PART XI, LINE 9: PENSION-RELATED CHANGES OTHER THAN NET PERIODIC PENSION COSTS 1,547,916. NET ASSETS RELEASED FROM RESTRICTIONS - CAPITAL 47,812. TRANSFER OF NET ASSETS -4,060,671. DECREASE IN FAIR VALUE OF SWAP AGREEMENT -27,844. WITH DONOR RESTRICTIONS: CONTRIBUTIONS AND BEQUESTS 1,415,749. INVESTMENT INCOME, NET OF EXPENSES 592,353. NET ASSETS RELEASED FROM RESTRICTIONS - OPERATIONS -1,117,174. NET ASSETS RELEASED FROM RESTRICTIONS - CAPITAL -47,812. CHANGE IN BENEFICIAL INTEREST IN TRUST 249,312. INCREASE IN FAIR VALUE OF FUNDS HELD IN TRUST BY OTHERS 2,138,499. OTHER CHANGE 60,951. FORM 990, PART XII, LINE 2C: DIAKON, THE SOLE MEMBER OF DIAKON LUTHERAN SOCIAL MINISTRIES, 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 LUTHERWOOD SENIOR HOUSING LLC 1 S HOME AVE TOPTON PA 19562 260649129 HUD HOUSING PA 1396133 2523914 DLSM DIAKON-SWAN LLC 1 S HOME AVE TOPTON PA 19562 473819776 ADOPTION AND PERMANENCY NETWORK PA 74898114 19595681 DLSM DIAKON FROSTBURG SENIOR HOUSING LLC 1 S HOME AVE TOPTON PA 19562 812007592 HUD HOUSING MD 1126017 2547340 DLSM DIAKON 1 S HOME AVE TOPTON PA 19562 233014613 SUB OVERSIGHT PA 501(C)(3) LINE 12B, II N/A 0 DIAKON LUTHERAN FUND 1 S HOME AVE TOPTON PA 19562 231365978 FUND PROGRAMS PA 501(C)(3) LINE 12B, II DIAKON 0 DLSH AT LUTHER MEADOWS 1 S HOME AVE TOPTON PA 19562 232837747 HUD HOUSING PA 501(C)(3) LINE 10 DLSM 1 DLSH AT HEILMAN HOUSE 1 S HOME AVE TOPTON PA 19562 232463233 HUD HOUSING PA 501(C)(3) LINE 10 DLSM 1 DIAKON CHILD FAMILY & COMMUNITY MINISTRIES 1 S HOME AVE TOPTON PA 19562 465390969 SOCIAL SERVICES PA 501(C)(3) LINE 10 DIAKON 0 0 1 1 0 0 0 0 0 0 1 1 1 0 1 1 0 1 0 0 DIAKON LUTHERAN SR HOUSING AT LUTHER MEADOWS O 126912 BOOK VALUE DIAKON LUTHERAN SR HOUSING AT HEILMAN HOUSE O 126912 BOOK VALUE