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 232837747 DIAKON LUTHERAN SENIOR HOUSING AT LUTHER MEADOWS 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 496045 0 X WWW.DIAKON.ORG X 1996 PA DIAKON LUTHERAN SENIOR HOUSING AT LUTHER MEADOWS OFFERS AFFORDABLE, EQUAL OPPORTUNITY SENIOR HOUSING ACCOMMODATIONS. 2 0 0 0 0 0 251398 233477 228787 256247 133 1376 4367 4945 484685 496045 0 0 0 0 0 0 0 0 0 451863 435638 451863 435638 32822 60407 1039193 1042782 1938850 1882032 -899657 -839250 IN RESPONSE TO GOD'S LOVE IN JESUS CHRIST, DIAKON LUTHERAN SENIOR HOUSING AT LUTHER MEADOWS WILL DEMONSTRATE GOD'S COMMAND TO LOVE THE NEIGHBOR THROUGH ACTS OF SERVICE. 0 0 380862 261192 DIAKON LUTHERAN SENIOR HOUSING AT LUTHER MEADOWS OFFERS AFFORDABLE, EQUAL OPPORTUNITY SENIOR HOUSING ACCOMMODATIONS. IN 2023, THE DIAKON LUTHERAN SENIOR HOUSING AT LUTHER MEADOWS PROVIDED 18,008 DAYS OF ACCOMMODATION, FOR AN OCCUPANCY RATE OF 98.67%. 380862 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 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 1 0 0 0 1 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 2 0 0 0 0 0 0 0 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 SCOTT HABECKER CEO/PRESIDENT 0.10 37.40 X X 0 735567 203457 LISA WEBSTER VICE PRESIDENT OF FINANCE, SECRETARY 0.10 37.40 X X 0 215494 15671 JARROD E LEO FORMER SENIOR VP/CFO 0.00 X 0 115000 0 0 1066061 219128 0 1 1 0 0 232397 1080 233477 APARTMENT RENT 900099 256247 256247 256247 1376 1376 LAUNDRY & VENDING REVE 900099 4945 4945 4945 496045 261192 0 1376 36575 36575 171 171 18030 18030 366 366 7254 7254 125188 125188 178 178 472 472 57523 57523 20571 20571 REIMBURSED SALARY/BENEF 126955 126955 HUD RESIDUAL RECEIPTS O 42355 42355 435638 380862 54776 0 50 50 754926 789855 23510 25032 2440206 2212361 260707 227845 1039193 1042782 77244 64214 1827191 1770957 34415 46861 1938850 1882032 X -899657 -839250 -899657 -839250 1039193 1042782 60407 0 X X 0 1 X 1 1 1 X 259096 259232 254505 251398 233477 1257708 201104 207777 220650 228787 256247 1114565 460200 467009 475155 480185 489724 2372273 0 0 0 2372273 252 163 77 133 1376 2001 252 163 77 133 1376 2001 3968 4573 4187 4367 4945 22040 464420 471745 479419 484685 496045 2396314 0.99000 0.99070 0.00080 0.00040 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: LAUNDRY VENDING REVENUE - 2019 AMOUNT: $ 3,968. 2020 AMOUNT: $ 4,573. 2021 AMOUNT: $ 4,187. 2022 AMOUNT: $ 4,367. 2023 AMOUNT: $ 4,945. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2336834 2128937 207897 103372 83424 19948 227845 TENANT DEPOSITS 21812 DUE TO AFFILIATE 25049 46861 X 453690 0 453690 42355 42355 496045 393283 0 393283 42355 42355 435638 PART X, LINE 2: THE CORPORATION IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (CODE) AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE CODE. THE CORPORATION USES A THRESHOLD OF MORE LIKELY THAN NOT FOR RECOGNITION AND DERECOGNITION OF 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. PART XI, LINE 4B - OTHER ADJUSTMENTS: HUD RESIDUAL RECEIPTS OFFSET 42,355. PART XII, LINE 4B - OTHER ADJUSTMENTS: HUD RESIDUAL RECEIPTS OFFSET 42,355. 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 VICE PRESIDENT OF FINANCE, SECRETARY 0 188704 0 26790 0 0 0 2899 0 12772 0 231165 0 0 JARROD E 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 VI, SECTION A, LINE 7B BECAUSE DIAKON LUTHERAN SENIOR HOUSING AT LUTHER MEADOWS IS A PARTY TO A REGULATORY AGREEMENT WITH THE U.S. SECRETARY OF HOUSING AND URBAN DEVELOPMENT, ANY ACTION OF THE BOARD WHICH IS CONTRADICTORY TO THE REGULATORY AGREEMENT OR HAS DIRECT IMPACT ON THE PROPERTY REQUIRES APPROVAL OF THE SECRETARY OF HUD PRIOR TO IMPLEMENTATION. FORM 990, PART VI, SECTION B, LINE 11B DIAKON LUTHERAN SENIOR HOUSING AT LUTHER MEADOWS 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 BOARD OF DIAKON LUTHERAN SENIOR HOUSING AT LUTHER MEADOWS CONSISTS OF OFFICERS OF DIAKON LUTHERAN SOCIAL MINISTRIES (DLSM). THE COMPLIANCE OFFICER OF THE ORGANIZATION REVIEWS THE ORGANIZATION'S CONFLICT OF INTEREST STATEMENT AND CERTIFICATION FORM WITH BOARD MEMBERS AND OFFICERS. ALL DLSM 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 LUTHERAN SENIOR HOUSING AT LUTHER MEADOWS 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 LUTHERAN SENIOR HOUSING AT LUTHER MEADOWS MAKES ITS GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION AND BYLAWS) AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST. AUDITED FINANCIAL STATEMENTS ARE FILED ANNUALLY WITH THE U.S. DEPT. OF HOUSING AND URBAN DEVELOPMENT AND ARE ALSO AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. THE PROCESS IS CONSISTENT WITH PRIOR YEARS AND HAS NOT CHANGED. 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 DIAKON LUTHERAN SOCIAL MINISTRIES 1 S HOME AVE TOPTON PA 19562 231857015 PRGM OPERATIONS PA 501(C)(3) LINE 10 DIAKON 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0