2025-11-10T07:17:58-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 20 STANWIX STREET PITTSBURGH PA 15222 990 2024-01-01 233014613 DIAKON DIAK 6106821262 1 S HOME AVE TOPTON PA 19562 LISA WEBSTER VICE PRESIDENT OF FINANCE 6106821262 2025-11-07 1 1 KELLY A BROCIOUS P01254262 4126976400 2025-11-03 2024 2025-03-06 01:10:19Z SHARI VANDERGAST 1 S HOME AVE TOPTON PA 19562 87922002 0 9386 X WWW.DIAKON.ORG X 1999 PA THE ORGANIZATION IS THE SOLE MEMBER OF VARIOUS SUBSIDIARY ORGANIZATIONS THROUGH WHICH IT PROVIDES AFFORDABLE HOUSING ACCOMMODATIONS AND OTHER SOCIAL SERVICES IN PENNSYLVANIA AND MARYLAND, AND MANAGES THE STATEWIDE ADOPTION NETWORK FOR THE COMMONWEALTH OF PENNSYLVANIA. 8 7 381 7 0 0 128189 2374903 0 77844413 567703 7016550 499962 686136 1195854 87922002 1476497 1622964 0 0 0 4928356 0 0 34314 208902 79154454 1685399 85705774 -489545 2216228 35010397 160264333 1210069 30401006 33800328 129863327 X IN RESPONSE TO GOD'S LOVE IN JESUS CHRIST, DIAKON WILL DEMONSTRATE GOD'S COMMAND TO LOVE THE NEIGHBOR THROUGH ACTS OF SERVICE. 1 0 76444488 76444488 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. 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. 2871161 1391506 HUD HOUSINGDIAKON OFFERS AFFORDABLE, EQUAL OPPORTUNITY SENIOR HOUSING ACCOMMODATIONS. 1577420 1577420 360912 GRANTS SUPPORTING DIAKON CHILD, FAMILY AND COMMUNITY 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. 445678 333643 OTHER PROGRAMS 45544 45544 YOUTH SCHOLARSHIPS. IN 2024, DIAKON LUTHERAN FUND CONTINUED AWARDING SCHOLARSHIPS TO YOUTHS THROUGH ENDOWMENT FUNDS COLLECTIVELY REFERRED TO AS THE DIAKON YOUTH SCHOLARSHIP FUND. 12 SCHOLARSHIPS TOTALING $45,544 WERE AWARDED. 491222 45544 333643 81384291 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 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 45 0 381 1 0 0 0 0 0 0 0 0 0 0 1 0 X 8 7 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 PA X LISA WEBSTER 7177950431 5000 RITTER ROAD SUITE 101 MECHANICSBURG PA 17055 EMRIED D COLE JR ESQ CHAIR 1.00 1.00 X X 0 0 0 LARRY DELP BOARD MEMBER 1.00 1.00 X 0 0 0 SUSAN SCHELLENBERG BOARD MEMBER 1.00 1.00 X 0 0 0 PETER KNUDSEN BOARD MEMBER 1.00 1.00 X 0 0 0 MAURICE BOBST BOARD MEMBER 1.00 1.00 X 0 0 0 DIANE BATCHIK BOARD MEMBER 1.00 1.00 X 0 0 0 JENNIFER SCHLEGEL BOARD MEMBER 1.00 1.00 X 0 0 0 SHARI VANDERGAST CEO/PRESIDENT (START 11/11/2024) 37.50 37.50 X X 233775 621296 127824 SCOTT HABECKER CEO/PRESIDENT (UNTIL 11/10/2024) 37.50 37.50 X 925823 288504 40339 LISA WEBSTER VP/FINANCE 37.50 37.50 X 108395 125388 17195 JENNIFER D RAUTZHAN SR. VP HUMAN RESOURCES QA & COMPLIANCE 37.50 37.50 X 117964 222420 49327 DAVID BAKER SR VP FACILITIES AND IT 37.50 37.50 X 48016 286262 41356 MELISSA KINDALL VP COMMUNICATIONS ADVANCEMENT 37.50 37.50 X 66894 66126 21930 LAUREL SPENCER VICE PRESIDENT OPERATIONS 37.50 37.50 X 55021 67792 29394 LISA STUM SWAN CONTRACTS ADMINISTRATOR 37.50 37.50 X 46188 54805 22738 SHAINA DAILEY DIRECTOR OF HUMAN RESOURCES 37.50 37.50 X 45023 54998 11683 1647099 1787591 361786 4 0 1 0 VOCE 200 CORPORATE CENTER DRIVE SUITE 2 CAMP HILL PA 17011 SWAN PROGRAM SERVICE 27777401 PRELUDE SERVICES 5095 RITTER ROAD SUITE 112 MECHANICSBURG PA 17055 IT SUPPORT 2198755 KALAHARI RESORTS 250 KALAHARI BLVD POCONO MANOR PA 18349 CONFERENCE CENTER FOR SWAN PROGRAMMING 395545 CENTURY PARK INVESTMENTS LP 4732 GETTYSBURG ROAD MECHANICSBURG PA 17055 OFFICE RENT 257869 RKL LLP 1800 FRUITVILLE PIKE LANCASTER PA 17601 CONTRACTED BILLING SERVICES 171879 5 318297 1668132 388474 2374903 STATEWIDE ADOPTION AND PERMANENCY 900099 76444488 76444488 HOUSING URBAN DEVELOPMENT 900099 1391506 1391506 OTHER PROGRAM SERVICES 900099 8419 8419 77844413 4742991 4742991 2273559 0 2273559 2273559 2273559 TRUST INCOME 900099 360912 360912 OTHER INCOME 900099 158153 158153 MANAGEMENT FEE REVENUE 900099 143561 143561 23510 23510 686136 87922002 78530549 0 7016550 X 1577420 1577420 45544 45544 1552750 1552750 1217861 958868 251337 7656 83499 30749 52750 1922256 769302 1152604 350 151990 55971 95433 586 433182 433182 227967 227967 274210 274210 22500 22500 60678 60678 70012774 69864328 148446 52916 52916 1163850 1163850 938199 919845 18354 1611444 1611444 912408 903318 5979 3111 17846 17846 10144 10144 566821 566821 932080 932080 HUD RESIDUAL RECEIPTS O 40835 40835 1876600 1863010 9333 4257 85705774 81384291 4287169 34314 12042 4963 270438 7236524 54106 6148831 1535564 48991 1625660 20266122 17109786 0 3156336 25311788 126863790 9313032 13692665 35010397 160264333 125753 11755011 2500000 15141188 1084316 1004807 1210069 30401006 X 21035843 116334784 12764485 13528543 33800328 129863327 35010397 160264333 X 2216228 -3039706 96886477 X X 0 1 X 1 1 1 X X 1 DIAKON CHILD FAMILY & COMMUNITY MINISTRIES 465390969 10 1 930000 0 1 930000 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 SCHEDULE A, PART IV, SECTION C, QUESTION 1 DIAKON AND ITS SUPPORTED ORGANIZATIONS HAVE THE SAME PRESIDENT/CEO AND VICE PRESIDENT OF FINANCE. SCHEDULE A, PART IV, SECTION A, QUESTION 5A DIAKON LUTHERAN SOCIAL MINISTRIES (EIN# 23-1857015) WAS REMOVED AS A SUPPORTED ORGANIZATION. ON JULY 1, 2024, DLSM WAS SOLD TO LUTHERAN SENIOR SERVICES (LSS), A MISSOURI BENEVOLENT CORPORATION, WHO SUCCEEDED DIAKON AS DLSM'S SOLE MEMBER. DIAKON'S BYLAWS HAVE BEEN UPDATED TO REMOVE DLSM AS A SUPPORTED ORGANIZATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 1 1 0 1 27000 0 0 27000 0 PART II-B, LINE 1: DIAKON 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 $27,000. 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 DIAKON 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 DIAKON STAFF ATTEND. 3542343 359771 335208 3566906 215143 2907726 504464 84990 3542343 262880 155 -37395 10497 215143 232286 12781 26346 8533 262880 197041 12883 29012 6650 232286 0.10000 0.90000 0 0 171564 171564 19069527 16364419 2705108 824596 675177 149419 200435 70190 130245 3156336 ESTIMATED THIRD PARTY SETTLEMENTS 3 OPERATING LEASE RIGHT OF USE ASSETS 718752 DUE TO AFFILIATES 1078762 FUNDS HELD IN TRUST 9914736 FINANCE LEASE RIGHT OF USE ASSETS 25652 INVESTMENT IN RISK RENTENTION GROUP 357305 INVESTMENT IN JOINT VENTURES 1597455 13692665 SECURITY DEPOSITS 132165 OPERATING LEASE LIABILITY 722482 FINANCE LEASE LIABILITY 25087 OTHER LONG TERM LIABILITIES 125073 1004807 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) 600200 0 EMPLOYEE TUITION ASSISTANCE AND PROGRAM SUPPORT DIAKON CHILD FAMILY & COMMUNITY MINISTRIES 1 S HOME AVE TOPTON PA 19562 465390969 501(C)(3) 930000 0 PROGRAM SUPPORT 2 COLLEGE SCHOLARSHIPS 12 45544 SCHEDULE I, PART I, QUESTION 2 THE DIAKON 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 DIAKON BOARD REGARDING THE USE OF GRANT FUNDS. X X X X X 0 1 0 0 0 0 0 1 0 SCOTT HABECKER CEO/PRESIDENT (UNTIL 11/10/2024) 193367 280742 212495 719 519961 7043 2538 3712 15587 18502 943948 310718 514930 0 SHARI VANDERGAST CEO/PRESIDENT (START 11/11/2024) 202832 213973 22525 102060 8418 305263 89972 3506 15844 18502 339591 643304 0 295441 JENNIFER D RAUTZHAN SR. VP HUMAN RESOURCES QA & COMPLIAN 102449 111153 15515 31736 0 79531 23908 1749 10966 12704 152838 236873 0 79531 DAVID BAKER SR VP FACILITIES AND IT 0 253966 0 32296 48016 0 0 28115 0 13241 48016 327618 21650 0 LISA WEBSTER VP/FINANCE 92880 101608 15515 23780 0 0 1426 1563 6552 7654 116373 134605 0 0 MELISSA KINDALL VP COMMUNICATIONS ADVANCEMENT 56379 55006 10515 11120 0 0 900 888 9325 10817 77119 77831 0 0 LAUREL SPENCER VICE PRESIDENT OPERATIONS 51164 47284 35 16050 3822 4458 900 897 12768 14829 68689 83518 0 0 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: SHARI VANDERGAST - $87,600 JENNIFER D. RAUTZHAN - $22,300 DAVID BAKER - $26,366 THE ANNUAL PAYMENTS FOR THE 457(F) SUPPLEMENTAL NONQUALIFIED BENEFIT PLAN IS REPORTED IN PART VII, SECTION A, COLUMN E AND SCHEDULE J, PART II, COLUMN B(III) AND IS LISTED BELOW SCOTT D. HABECKER - $514,930 SHARI VANDERGAST - $295,441 JENNIFER D. RAUTZHAN - $79,531 DAVID BAKER - $48,016 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 2023 PERFORMANCE COMPLETED DURING 2024, AN INCENTIVE PAYMENT WAS APPROVED TO BE PAID TO THE CEO DURING THE THIRD QUARTER OF 2024. IN AUGUST 2024, SEVERAL EMPLOYEES RECEIVED A ONE-TIME BONUS DUE TO THE EXTRA WORK ASSOCIATED WITH THE SALE OF DIAKON LUTHERAN SOCIAL MINISTRIES. FORM 990, PART III, LINE 2 DURING 2024, DIAKON TOOK OVER THE STATEWIDE ADOPTION NETWORK AND HUD HOUSING PROGRAMS FROM RELATED NONPROFIT ORGANIZATIONS. FORM 990, PART VI, SECTION A, LINE 7A A MAJORITY OF THE MEMBERS OF THE GOVERNING BODY (THE DIAKON 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 B, LINE 11B DIAKON 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 DIAKON'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 UTILIZES EXTERNAL CONSULTANTS TO ASSIST WITH THE DEVELOPMENT, ADMINISTRATION, AND DETERMINATION OF COMPENSATION, WELFARE, BENEFIT, AND OTHER PLANS, WHICH TAKE INTO ACCOUNT APPROPRIATE INDUSTRY BENCHMARKS AND THE COMPENSATION POLICIES FOLLOWED BY ORGANIZATIONS SIMILARLY SITUATED TO DIAKON. 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 DIAKON'S "EXCESS BENEFITS TRANSACTIONS" POLICY, WHICH REQUIRES REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. DIAKON'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 DIAKON PROVIDES ALL EMPLOYEES, INCLUDING EXECUTIVES, WITH A COMPREHENSIVE BENEFIT PLAN THAT INCLUDES HEALTH INSURANCE, DENTAL INSURANCE, LIFE AND DISABILITY INSURANCE AND A RETIREMENT PLAN. FORM 990, PART VI, SECTION C, LINE 19 DIAKON 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 IX, LINE 11G OTHER CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 988,029. MANAGEMENT AND GENERAL EXPENSES 148,446. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,136,475. SWAN CONTRACTED SERVICE COSTS: PROGRAM SERVICE EXPENSES 68,876,299. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 68,876,299. FORM 990, PART XI, LINE 9: WITH DONOR RESTRICTIONS NET ASSETS RELEASED WITH DONOR RESTRICTIONS - OPERATIONS -115,721. INVESTMENT INCOME, NET OF EXPENSES 601,879. CONTRIBUTIONS AND BEQUESTS 3,700. EQUITY TRANSFER TO AFFILIATES DECREASE IN FAIR VALUE OF FUNDS HELD IN TRUST BY OTHERS 646,837. TRANSFER OF NET ASSETS FROM RELATED ORGANIZATIONS 96,005,423. TRANSFER OF NET ASSETS - RESTRICTED -237,843. OTHER CHANGES -17,798. FORM 990, PART XII, LINE 2C: DIAKON 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 LUTHERAN SNR LIVING-MARYLAND LLC 1 S HOME AVE TOPTON PA 19562 272352873 SENIOR HOUSING MD 0 0 DIAKON DIAKON HOME CARE SERVICES LLC 1 S HOME AVE TOPTON PA 19562 454004627 HOSPICE/HOMECARE PA 0 0 DIAKON DIAKON MEDICAL GROUP 1 S HOME AVE TOPTON PA 19562 814497693 MEDICAL SERVICES PA 0 0 DIAKON DIAKON LUTHERAN FUND 1 S HOME AVE TOPTON PA 19562 231365978 FUND PROGRAMS PA 2319859 34936973 DIAKON OLD MAIN LLC 1 S HOME AVE TOPTON PA 19562 813032571 BUILDING MANAGEMENT PA -24248 1182 DIAKON LUTHERAN FUND LLC DLSH AT LUTHER MEADOWS LLC 1 S HOME AVE TOPTON PA 19562 232837747 HUD HOUSING PA 9224 1044212 DIAKON HOUSING SERVICES LLC DLSH AT HEILMAN HOUSE LLC 1 S HOME AVE TOPTON PA 19562 232463233 HUD HOUSING PA 47962 1130858 DIAKON HOUSING SERVICES LLC DIAKON SWAN LLC 1 S HOME AVE TOPTON PA 19562 473819776 ADOPTION PA 0 7187248 DIAKON DIAKON HOUSING SERVICES LLC 1 S HOME AVE TOPTON PA 19562 992336761 HUD HOUSING PA 0 0 DIAKON DIAKON LUTHERWOOD SENIOR HOUSING LLC 1 S HOME AVE TOPTON PA 19562 260649129 HUD HOUSING PA 2465610 150525 DIAKON HOUSING SERVICES LLC DIAKON FROSTBURG SENIOR HOUSING LLC 1 S HOME AVE TOPTON PA 19562 812007592 HUD HOUSING MD 2427046 9732 DIAKON HOUSING SERVICES LLC DIAKON LUTHERAN SOCIAL MINISTRIES 1 S HOME AVE TOPTON PA 19562 231857015 PRGM OPERATIONS PA 501(C)(3) LINE 10 DIAKON 1 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 SVCS PA 501(C)(3) LINE 10 DIAKON 1 0 1 1 1 0 0 0 0 0 0 1 1 0 1 1 1 1 0 0 DIAKON LUTHERAN SOCIAL MINISTRIES B 600200 BOOK VALUE DIAKON LUTHERAN SOCIAL MINISTRIES P 72600 BOOK VALUE DIAKON LUTHERAN SOCIAL MINISTRIES Q 143561 BOOK VALUE DIAKON CHILD FAMILY & COMMUNITY MINISTRIES B 930000 BOOK VALUE DIAKON LUTHERAN SOCIAL MINISTRIES C 271077 BOOK VALUE