2026-02-19T15:33:30-06:00 2025-06-30 351509921 SWARTZ RETSON & CO PC 235 E 86TH AVENUE MERRILLVILLE IN 46410 990 2024-07-01 350976804 LUTHERAN DIACONAL ASSOCIATION INC LUTH 2194646925 1304 LAPORTE AVENUE VALPARAISO IN 46383 ADRAINNE GRAY EXECUTIVE DIRECTOR 2194646925 2026-02-19 1 0 X RICHARD A YOUNG P00367526 2197693616 2026-02-19 2024 2025-03-06 01:10:19Z ADRAINNE GRAY 1304 LAPORTE AVENUE VALPARAISO IN 46383 818648 0 X WWW.THELDA.ORG X 1919 IN TO PREPARE WOMEN AND MEN FOR MINISTRIES OF SERVICE TO THOSE IN NEED, SUPPORT DEACONESSES IN THEIR VARIED MINISTRIES, AND AFFIRM LAY PEOPLE IN THEIR OWN CHRISTIAN SERVICE AND ASSIST THE CHURCH IN ITS DIACONAL MISSION. 12 12 7 100 0 0 1040058 459475 51030 37515 6354 94902 1048 1343 1098490 593235 26375 18075 0 0 501007 535739 0 0 79012 227539 242911 754921 796725 343569 -203490 5547112 5816352 10005 9080 5537107 5807272 X TO PREPARE WOMEN AND MEN FOR MINISTRIES OF SERVICE TO THOSE IN NEED, SUPPORT DEACONALES IN THEIR VARIED MINISTRIES, AFFIRMS LAY PEOPLE IN THEIR OWN CHRISTIAN SERVICE, AND ASSISTS THE CHURCH IN ITS DIACONAL MISSION. 0 0 234568 18075 34056 EDUCATION FOR UNDERGRADUATE STUDENTS IN ORDER TO PREPARE WOMEN AND MEN FOR MINISTRIES OF SERVICE TO THOSE IN NEED. 116301 4033 EDUCATION FOR GRADUATE AND GRADUATE EDUCATION SERVICES STUDENTS IN ORDER TO SUPPORT MEN AND WOMEN IN THEIR VARIED MINISTRIES 38887 0 LAITY SERVICES IN ORDER TO ASSIST IN AFFIRMING LAY PEOPLE IN MINISTRY 51965 0 PUBLIC RELATIONS / OUTREACH 57972 769 VARIOUS OTHER 109937 769 499693 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 7 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 0 1 1 1 0 0 0 1 1 1 1 1 1 1 0 IN X X LUTHERAN DIACONAL ASSOCIATION INC 2194646925 1304 LAPORTE AVENUE VALPARAISO IN 46383 JULIE LEHMANN SECRETARY 1.00 X X 0 0 0 JEANNE MOCKARD TREASURER 1.00 X X 0 0 0 MARYN OLSON BOARD MEMBER 1.00 X 0 0 0 MARK MAASSEL BOARD MEMBER 1.00 X 0 0 0 WILLIAM SNYDER BOARD MEMBER 1.00 X 0 0 0 MIKE STEFFEN VICE PRESIDENT 1.00 X X 0 0 0 LIESL BEGNAUD BOARD MEMBER 1.00 X 0 0 0 ANN BAAS BOARD MEMBER 1.00 X 0 0 0 JEAN WARREN PRESIDENT 1.00 X X 0 0 0 DEBORAH GRAF BOARD MEMBER 1.00 X 0 0 0 AMY SCHIFRIN BOARD MEMBER 1.00 X 0 0 0 JEFF HAZEWINKEL BOARD MEMBER 1.00 X 0 0 0 LISA POLITO EXECUTIVE DIRECTOR THROUGH 1/31/25 40.00 X 109646 0 0 ADRAINNE GRAY EXECUTIVE DIRECTOR BEG 2/1/25 40.00 X 77907 0 0 187553 0 0 1 0 0 0 0 459475 459475 PROGRAM FEES 611600 37515 37515 37515 81232 81232 239083 225413 13670 13670 13670 MISCELLANEOUS INCOME 611600 1343 1343 1343 593235 38858 0 94902 X 18075 18075 129426 51770 77656 272166 198226 23850 50090 23633 19641 897 3095 84003 69814 3189 11000 26511 16871 5836 3804 23604 23604 15150 9002 4737 1411 5463 5463 19410 4325 12643 2442 39687 8790 30790 107 8906 8906 15317 7511 7806 PROGRAM EXPENSES 45839 45783 56 REPAIRS AND MAINTENANCE 36556 19137 17419 MISCELLANEOUS 13016 12882 134 APPEALS 4904 4904 15059 12403 497 2159 796725 499693 218020 79012 19631 7395 285958 152549 43917 48564 839 150 595572 392946 169747 202626 5027020 5405068 5547112 5816352 9456 8531 549 549 10005 9080 X 3939219 4186078 1597888 1621194 5537107 5807272 5547112 5816352 -203490 473655 0 X X 0 1 X 1 0 X 516892 573023 816805 1040058 459475 3406253 516892 573023 816805 1040058 459475 3406253 905264 2500989 344738 241289 66370 6354 94902 753653 308 1376 1608 1048 1343 5683 4165589 294761 0.60040 0.56400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4025510 77283 545515 155974 4492334 3278140 603544 522630 378804 4025510 2788610 472641 216750 199861 3278140 3100505 201275 -279081 234089 2788610 2675517 58109 625968 259089 3100505 0.71691 0.28309 0 0 446504 250716 195788 149068 142230 6838 202626 X PART V, LINE 4: THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES, APPROVED BY THE BOARD OF TRUSTEES, FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT FUNDS WHILE ALSO MAINTAINING THE PURCHASING POWER OF THOSE ENDOWMENT ASSETS OVER THE LONG TERM. PART X, LINE 2: WHEN UNCERTAIN TAX POSITIONS ARE TAKEN BY THE ORGANIZATION, CHANGES IN BENEFITS ARISING FROM CURRENT AND PRIOR TAX POSITIONS TAKEN BY THE ORGANIZATION ARE RECOGNIZED IN THE PERIOD IN WHICH THE CHANGE OCCURS. CHANGES RESULTING FROM SETTLEMENTS WITH TAXING AUTHORITIES ARE RECOGNIZED IN THE PERIOD THAT SETTLEMENT OCCURS. REDUCTIONS IN UNRECOGNIZED TAX BENEFITS AS A RESULT OF A LAPSE OF THE APPLICABLE STATUTE OF LIMITATIONS ARE RECOGNIZED IN THE PERIOD THE STATUTE LAPSES. PROJECTED PENALTIES AND INTEREST RECOGNIZED ON TAX POSITIONS WHERE IT IS REASONABLY POSSIBLE THAT THE ORGANIZATION'S TAX POSITION WILL NOT PREVAIL IN A REVIEW BY TAXING AUTHORITIES IS RECOGNIZED AS PART OF CURRENT PERIOD INCOME TAX EXPENSE. MANAGEMENT BELIEVES THAT THE CURRENT AND THREE PRIOR TAX PERIODS REMAIN SUBJECT TO EXAMINATION BY TAXING JURISDICTIONS. 1 SCHOLARSHIPS - UNDERGRADUATE EDUCATION 8 18075 PART I, LINE 2: SCHOLARSHIP MONEY DIRECTLY REDUCES STUDENT PROGRAM FEES. STUDENTS ARE REQUIRED TO REPAY FINANCIAL AID WITHIN TWO YEARS IF THEY CHOOSE TO DISCONTINUE THE DEACONESS EDUCATION/FORMATION PROCESS. PART III, LINE 3(A) STUDENTS WHO ARE ALREADY IN THE PROGRAM MAY REQUEST FUNDS. FINANCIAL NEED MUST BE DEMONSTRATED. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF THE LUTHERAN DEACONESS SOCIETY (INDIVIDUALS WHO DONATE > $10 AND REQUEST TO VOTE) APPROVE THE ANNUAL MINUTES OF THE PRIOR ANNUAL MEETING AND HEAR REPORTS AND RECOMMENDATIONS FROM THE PRESIDENT OF THE BOARD OF DIRECTORS, THE TREASURER, AND PROFESSIONAL STAFF. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS OF THE LUTHERAN DEACONESS SOCIETY (INDIVIDUALS WHO DONATE > $10 AND REQUEST TO VOTE) APPROVE THE ANNUAL MINUTES OF THE PRIOR ANNUAL MEETING AND HEAR REPORTS AND RECOMMENDATIONS FROM THE PRESIDENT OF THE BOARD OF DIRECTORS, THE TREASURER, AND PROFESSIONAL STAFF. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR REVIEWS AND SIGNS THE 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE EXECUTIVE DIRECTOR AND THE BOARD OF DIRECTORS REVIEW ALL DISCLOSURES REGARDING CONFLICTS OF INTEREST ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE PERSONNEL COMMITTEE ANNUALLY REVIEW ALL SALARIES. FOR THE EXECUTIVE DIRECTOR'S SALARY, THE PERSONNEL COMMITTEE FORWARDS ITS RECOMMENDATION TO THE BOARD OF DIRECTORS FOR APPROVAL. FOR STAFF MEMBERS, THE PERSONNEL COMMITTEE FORWARDS RECOMMENDATIONS TO THE BOARD OF DIRECTORS AND EXECUTIVE DIRECTOR FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 24E RECRUITMENT ACTIVITIES: PROGRAM SERVICE EXPENSES 4,599. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,599. CONTINUING EDUCATION: PROGRAM SERVICE EXPENSES 2,834. MANAGEMENT AND GENERAL EXPENSES 497. FUNDRAISING EXPENSES 310. TOTAL EXPENSES 3,641. DIAKONIA/TEND: PROGRAM SERVICE EXPENSES 3,637. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,637. MATERIALS, SMALL EQUIPMENT : PROGRAM SERVICE EXPENSES 96. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 962. TOTAL EXPENSES 1,058. NEWSLETTERS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 887. TOTAL EXPENSES 887. CELEBRATE LISA BUILDING EXPENSE: PROGRAM SERVICE EXPENSES 798. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 798. CLASS OF 1980/DIVERSITY EXPENSE: PROGRAM SERVICE EXPENSES 315. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 315. RESTRICTED GIFT EXPENSE: PROGRAM SERVICE EXPENSES 113. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 113. LUTZE BOOK PROJECT EXPENSE: PROGRAM SERVICE EXPENSES 11. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11. FORM 990, PART XII, LINE 1 MODIFIED CASH BASIS FORM 990, PART XII, LINE 2C OVERSIGHT PROCESS IS THE SAME AS THE PRIOR YEAR.