2023-11-08T15:45:52-06:00 2022-12-31 390859910 BAKER TILLY US LLP 20 STANWIX STREET PITTSBURGH PA 15222 990 2022-01-01 231365978 DIAKON LUTHERAN FUND DIAK 6106821262 1 S HOME AVE TOPTON PA 19562 LISA WEBSTER VICE PRESIDENT OF FINANCE 6106821262 2023-11-07 1 LISA WEBSTER 999009999 0 JEFFREY J PETRELL P00138808 4126976400 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SCOTT D HABECKER 1 S HOME AVE TOPTON PA 19562 982901 0 9386 X WWW.DIAKON.ORG X 1868 PA THE ORGANIZATION PROVIDES FINANCIAL SUPPORT TO DIAKON AND ITS VARIOUS AFFILIATE ORGANIZATIONS THAT PROVIDE SENIOR LIVING AND OTHER SOCIAL SERVICES. 8 7 0 7 0 0 119078 130508 0 0 1282651 505660 319322 346733 1721051 982901 1394329 1413753 0 0 0 0 0 0 0 6614 6347 1400943 1420100 320108 -437199 37208949 30237337 159695 252048 37049254 29985289 IN RESPONSE TO GOD'S LOVE IN JESUS CHRIST, DIAKON LUTHERAN FUND WILL DEMONSTRATE GOD'S COMMAND TO LOVE THE NEIGHBOR THROUGH ACTS OF SERVICE. 0 0 1350753 1350753 346733 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. 63000 63000 YOUTH SCHOLARSHIPS. IN 2022, DIAKON LUTHERAN FUND CONTINUED AWARDING SCHOLARSHIPS TO YOUTHS THROUGH ENDOWMENT FUNDS COLLECTIVELY REFERRED TO AS THE DIAKON YOUTH SCHOLARSHIP FUND. 19 SCHOLARSHIPS TOTALING $63,000 WERE AWARDED. 1413753 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 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X LISA WEBSTER 7177950431 1022 N UNION STREET MIDDLETOWN PA 17057 RICHARD BARGER CHAIR 1.00 X X 0 0 0 MICHAEL LEHMAN VICE-CHAIR 1.00 1.00 X X 0 0 0 JEFF BOLAND BOARD MEMBER 1.00 X 0 0 0 TED HEROLD BOARD MEMBER 1.00 X 0 0 0 PETER KNUDSEN BOARD MEMBER 1.00 X 0 0 0 KATIE SMARILLI BOARD MEMBER 1.00 X 0 0 0 SCOTT HABECKER CEO/PRESIDENT 1.00 36.50 X X 0 726993 186556 REV CHAD HEBRINK BOARD MEMBER 1.00 X 0 0 0 JARROD LEO SENIOR VP/CFO (UNTIL 3/22) 1.00 36.50 X 0 129958 5909 LISA WEBSTER VP/FINANCE 1.00 36.50 X 0 194342 19575 0 1051293 212040 0 0 1 0 0 130508 130508 505660 505660 TRUST INCOME 900099 346733 346733 346733 982901 346733 0 505660 1350753 1350753 63000 63000 6347 6347 1420100 1413753 6347 0 42121 77044 26557044 21631338 10609784 8528955 37208949 30237337 159695 252048 159695 252048 X 22857736 18487951 14191518 11497338 37049254 29985289 37208949 30237337 X -437199 -4509959 -2116807 X X 0 1 X 1 0 X X 2 DIAKON LUTHERAN SOCIAL MINISTRIES 231857015 10 0 1064400 0 DIAKON CHILD FAMILY & COMMUNITY MINISTRIES 435390969 10 0 286353 0 2 1350753 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 SCHEDULE A, PART IV, SECTION A, LINE 1 THE SUPPORTED ORGANIZATIONS ARE NOT NAMED IN THE GOVERNING DOCUMENTS FOR DIAKON LUTHERAN FUND (DLF). THE SUPPORTED ORGANIZATIONS ARE EACH AFFILIATES OF THE SUPPORTING ORGANIZATION, DLF. IN 2014, CERTAIN PROGRAMS OF DIAKON LUTHERAN SOCIAL MINISTRIES WERE TRANSFERRED TO A NEWLY CREATED AFFILIATE, DIAKON CHILD, FAMILY & COMMUNITY MINISTRIES (DCFCM), SO NOW DLF SUPPORTS DCFCM AS WELL. SUPPORT FOR THE PROGRAMS AND CHARITABLE ACTIVITIES OF THESE TWO 509(A)(2) PUBLICLY SUPPORTED ORGANIZATIONS HAS BEEN CONTINUOUS AND ONGOING THROUGHOUT THE HISTORY OF DLF, AS SUCH SUPPORT IS DLF'S ONLY MISSION. SCHEDULE A, PART IV, SECTION C, LINE 1 DIAKON LUTHERAN FUND AND ITS SUPPORTED ORGANIZATIONS ARE CONTROLLED BY DIAKON. DIAKON ELECTS THE BOARD OF DIRECTORS FOR DIAKON LUTHERAN FUND, DIAKON LUTHERAN SOCIAL MINISTRIES, AND DIAKON CHILD, FAMILY & COMMUNITY MINISTRIES. DIAKON LUTHERAN FUND AND ITS SUPPORTED ORGANIZATIONS HAVE THE SAME PRESIDENT/CEO AND SENIOR VICE PRESIDENT/CFO. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3522706 -506131 108849 2907726 3301261 347667 126222 3522706 3005229 -2600 367434 68802 3301261 2632839 -2600 485916 110926 3005229 2861946 5200 -147442 86865 2632839 0.12000 0.88000 0 0 0 FUNDS HELD IN TRUST BY OTHERS 8528955 8528955 DUE TO AFFILIATES 252048 252048 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) 1064400 0 EMPLOYEE TUITION ASSISTANCE AND PROGRAM SUPPORT DIAKON CHILD FAMILY & COMMUNITY MINISTRIES 1 S HOME AVE TOPTON PA 19562 465390969 501(C)(3) 286353 0 PROGRAM SUPPORT 2 COLLEGE SCHOLARSHIPS 19 63000 SCHEDULE I, PART I, QUESTION 2 THE DIAKON LUTHERAN FUND (DLF) 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 DLF BOARD REGARDING THE USE OF GRANT FUNDS. 0 1 0 0 0 0 0 0 0 SCOTT HABECKER CEO/PRESIDENT 0 515423 0 211570 0 0 0 157714 0 28842 0 913549 0 0 LISA WEBSTER VP/FINANCE 0 165152 0 29190 0 0 0 2413 0 17162 0 213917 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 $154,600 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 VI, SECTION A, LINE 6 THE SOLE MEMBER OF DIAKON LUTHERAN FUND (DLF) IS DIAKON, A PENNSYLVANIA NON-PROFIT CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE DIRECTORS OF DLF ARE ELECTED BY THE BOARD OF DIRECTORS OF ITS SOLE MEMBER, DIAKON, FROM THE SLATE OF CANDIDATES NOMINATED BY THE DIAKON LUTHERAN FUND BOARD. FORM 990, PART VI, SECTION A, LINE 7B THE SOLE MEMBER OF THE DLF IS DIAKON, A PENNSYLVANIA NON-PROFIT CORPORATION. DIAKON HAS APPROVAL RIGHTS, SPECIFIED BY DLF AND DIAKON BYLAWS, OVER CERTAIN TYPES OF ACTIONS BY DLF'S GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B DIAKON LUTHERAN FUND 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 THE ORGANIZATION'S CONFLICT OF INTEREST STATEMENT AND CERTIFICATION FORM WITH THE BOARD OF DIRECTORS 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 ORGANIZATION'S OUTSIDE AUDITOR ON A REGULAR BASIS. FORM 990, PART VI, SECTION B, LINE 15 DIAKON LUTHERAN FUND'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 DLF 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 DIAKON WEBSITE AT DIAKON.ORG AS WELL AS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: WITH DONOR RESTRICTIONS: DECREASES IN FAIR MARKET VALUE OF FUNDS HELD IN TRUST BY OTHERS -2,073,589. INVESTMENT INCOME, NET OF EXPENSES 75,782. NET ASSETS RELEASED FROM RESTRICTIONS - OPERATIONS -120,199. CONTRIBUTIONS AND BEQUESTS 1,199. FORM 990, PART XII, LINE 2C: DIAKON, THE SOLE MEMBER OF DIAKON LUTHERAN FUND, 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 1 S HOME AVE TOPTON PA 19562 233014613 SUB OVERSIGHT PA 501(C)(3) LINE 12B, II N/A 0 DIAKON LUTHERAN SOCIAL MINISTRIES 1 S HOME AVE TOPTON PA 19562 231857015 PRGM OPERATIONS PA 501(C)(3) LINE 10 DIAKON 0 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 SVS PA 501(C)(3) LINE 10 DIAKON 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0