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 465390969 DIAKON CHILD FAMILY & COMMUNITY MINISTRIES 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 HABECKER 1 S HOME AVE TOPTON PA 19562 26891952 0 9386 X WWW.DIAKON.ORG X 2014 PA PROVIDES A VARIETY OF SOCIAL SERVICES SUCH AS ADOPTION AND FOSTER CARE SERVICES, MENTAL HEALTH COUNSELING, SENIOR CENTERS, AND SERVICES TO ADJUDICATED YOUTH IN PENNSYLVANIA AND MARYLAND. 10 9 0 594 0 0 5108878 3158290 22838016 23618897 59554 114765 0 0 28006448 26891952 0 210000 0 0 0 0 0 0 0 23875557 24863147 23875557 25073147 4130891 1818805 23881449 23945169 9315676 8733896 14565773 15211273 X IN RESPONSE TO GOD'S LOVE IN JESUS CHRIST, DIAKON CHILD, FAMILY, AND COMMUNITY MINISTRIES WILL DEMONSTRATE GOD'S COMMAND TO LOVE THE NEIGHBOR THROUGH ACTS OF SERVICE. 0 0 7043334 7848266 FAMILY LIFE SERVICESDIAKON CHILD, FAMILY AND COMMUNITY MINISTRIES (DCFCM) OFFERS COUNSELING AND RELATED MENTAL HEALTH SUPPORTIVE SERVICES INCLUDING INDIVIDUAL, MARRIAGE AND FAMILY COUNSELING, CERTIFIED ADDICTIONS COUNSELING, INTENSIVE COMMUNITY-BASED SERVICES FOR CHILDREN AND ADOLESCENTS WITH PROBLEMATIC, SEXUAL BEHAVIORS AND FAMILY-BASED MENTAL HEALTH SERVICES. 10801276 10895957 PERMANENCY SERVICESDCFCM OFFERS ADOPTION AND FOSTER CARE SERVICES FOR CHILDREN AND YOUTHS AND FAMILY REUNIFICATION AND PRESERVATION PROGRAMS. 3797439 3095688 YOUTH SERVICESDCFCM PROVIDES VARIOUS COMMUNITY OUTDOOR-BASED PROGRAMS FOR AT-RISK YOUTHS AND YOUNG ADULTS, INCLUDING COMMUNITY-BASED AND DAY TREATMENT, INTENSIVE WEEKEND SERVICES, A MENTORING PROGRAM FOR THOSE WHO HAVE AGED OUT OF TRADITIONAL YOUTH SERVICES AND A YOUTHFUL OFFENDERS PROGRAM. 2641133 210000 1778986 OTHER PROGRAM SERVICES INCLUDE COMMUNITY-BASED SERVICES FOR OLDER ADULTS, A GIRLS ON THE RUN PROGRAM, AND DISASTER RELIEF SERVICES. DIAKON CHILD, FAMILY & COMMUNITY MINISTRIES PROVIDED $814,759 OF UNCOMPENSATED CARE DURING 2022. 2641133 210000 1778986 24283182 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 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 0 0 0 X LISA WEBSTER 7177950431 1022 N UNION STREET MIDDLETOWN PA 17057 KATRINA KLETTKE-STRAKER CHAIR 1.00 1.00 X X 0 0 0 LAURIE SALTZGIVER ESQ VICE CHAIR 1.00 X X 0 0 0 MAURICE BOBST BOARD MEMBER 1.00 1.00 X 0 0 0 REBECCA YOUNG ESQ BOARD MEMBER 1.00 X 0 0 0 RONALD P DREESE BOARD MEMBER 1.00 X 0 0 0 KENNETH G MERTZ II BOARD MEMBER 1.00 1.00 X 0 0 0 EMRIED D COLE JR ESQ BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER MARKLEY BOARD MEMBER 1.00 X 0 0 0 THE REV JOHN SPANGLER BOARD MEMBER 1.00 X 0 0 0 SCOTT HABECKER CEO/PRESIDENT 3.80 33.70 X X 0 726993 186556 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 82100 709835 1633962 732393 3158290 PERMANENCY SERVICES 621400 10895957 10895957 FAMILY LIFE SERVICES 621400 7848266 7848266 YOUTH SERVICES 621400 3095688 3095688 COMMUNITY SERVICES 621400 1517341 1517341 261645 261645 23618897 114081 114081 684 0 684 684 684 26891952 23618897 0 114765 210000 210000 2500000 2500000 656 5 651 1356 1356 982635 915905 66730 78185 77882 303 2165456 1867990 297466 85643 85643 362048 198776 163272 784700 830290 -45590 58787 58787 4165 4165 450714 149102 301612 224473 224473 REIMBURSED SALARIES/BEN 13834874 13834874 CHILDCARE EXPENSE 3091911 3091911 HOUSEKEEPING 17300 17300 220244 220244 25073147 24283182 789965 0 6689769 3121367 21760 21760 3949041 4399006 17522 23801 7476266 1968227 5771179 5508039 6987279 10125870 444899 745326 23881449 23945169 846252 602152 367273 1723763 4611800 4412239 3490351 1995742 9315676 8733896 X 11232884 12524192 3332889 2687081 14565773 15211273 23881449 23945169 X 1818805 -1021615 -151690 X X 0 1 X 1 1 1 X 3564510 2346135 2587956 5108878 3158290 16765769 20260017 22566464 21213124 22838016 23618897 110496518 23824527 24912599 23801080 27946894 26777187 127262287 0 0 0 127262287 22173 28601 34749 58842 114081 258446 22173 28601 34749 58842 114081 258446 5790 18823 955 25568 23852490 24960023 23836784 28005736 26891268 127546301 0.99780 0.99820 0.00200 0.00120 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: FUNDRAISING EVENTS - 2018 AMOUNT: $ 5,790. 2019 AMOUNT: $ 8,148. INSURANCE PROCEEDS - 2019 AMOUNT: $ 10,675. 2020 AMOUNT: $ 955. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3023923 -434262 131267 2458394 2838879 150 307101 122207 3023923 2612871 3689 336831 114512 2838879 2207805 86856 427623 109413 2612871 2469103 -127218 134080 2207805 0.67000 0.33000 0 1 1 6907650 1556109 5351541 546289 392828 153461 22327 19290 3037 5508039 FINANCE LEASE LIABILITY 82721 OPERATING LEASE LIABILITY 662192 DUE TO AFFILIATES 1198793 ESTIMATED THIRD-PARTY PAYOR SETTLEMENT 52036 1995742 X PART V, LINE 4: THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT 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 SOMERSET COUNTY LONG TERM RECOVERY 319 W MAIN STREET CRISFIELD MD 21817 462196813 501(C)(3) 210000 0 GENERAL PURPOSES 1 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 CHILD, FAMILY & COMMUNITY MINISTRIES (DCFCM) 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 DCFCM 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 A, LINE 7B THE SOLE MEMBER OF DCFCM IS DIAKON, A PENNSYLVANIA NON-PROFIT CORPORATION. DIAKON HAS APPROVAL RIGHTS, SPECIFIED IN BOTH THE DCFCM AND DIAKON BYLAWS, OVER CERTAIN TYPES OF ACTIONS BY DCFCM'S GOVERNING BODY INCLUDING (1) ELECTION, RE-ELECTION OR REMOVAL OF DIRECTORS OF THE BOARD OF DIRECTORS, (2) FILING FOR BANKRUPTCY OR INSOLVENCY, DISSOLUTION OR LIQUIDATION, (3) APPROVAL OF AND ADOPTION OF ANY CHANGES TO ANNUAL OPERATING AND CAPITAL BUDGETS, (4) AMENDMENTS TO THE BYLAWS OR ARTICLES OF INCORPORATION, AND (5) ANY OTHER MATTER THAT BY LAW WOULD REQUIRE THE APPROVAL OF MEMBERS OF A NONPROFIT CORPORATION IN AMERICA. FORM 990, PART VI, SECTION B, LINE 11B DIAKON CHILD, FAMILY & COMMUNITY 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 DCFCM'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 CHILD, FAMILY & COMMUNITY MINISTRIES' 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 CHILD, FAMILY & COMMUNITY MINISTRIES 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: RESTRICTED CONTRIBUTIONS AND BEQUESTS 29,909. RESTRICTED INVESTMENT GAINS, NET OF EXPENSES 63,640. NET ASSETS RELEASED FROM RESTRICTIONS - OPERATIONS -245,239. FORM 990, PART XII, LINE 2C: DIAKON, THE SOLE MEMBER OF DIAKON CHILD, FAMILY & COMMUNITY 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. OLD MAIN LLC 1 S HOME AVE TOPTON PA 19562 813032571 BUILDING MANAGEMENT PA 439532 4300422 DIAKON CHILD FAMILY & COMMUNITY MINISTRIES DIAKON LUTHERAN SOCIAL MINISTRIES 1 S HOME AVE TOPTON PA 19562 231857015 PRGM OPERATIONS PA 501(C)(3) LINE 10 DIAKON 0 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 0 DLSH AT HEILMAN HOUSE 1 S HOME AVE TOPTON PA 19562 232463233 HUD HOUSING PA 501(C)(3) LINE 10 DLSM 0 0 0 1 0 1 0 0 0 0 1 1 0 1 1 1 1 0 0 0