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Nonprofiteer
← LUTHERAN SENIOR SERVICES EAST

Form 990 for tax year 2023

Filed by LUTHERAN SENIOR SERVICES EAST.

Totals

Total revenue
$177,441,300
Total expenses
$173,855,268
Contributions and grants received
$5,280,279
Grants paid
$421,198
Program service revenue
$164,726,168
Investment income
$5,847,358
Other revenue
$1,587,495
Total assets, end of year
$392,292,843
Total liabilities, end of year
$273,373,432
Net assets or fund balances, end of year
$118,919,411
Program services expenses (Part IX)
$161,406,557
Management and general expenses
$12,187,120
Fundraising expenses
$261,591
Program service expenses (Part III)
$161,406,557

Program services were 92.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $1,110,200

  • 1e · Government grants (contributions)

    $2,810,138

  • 1f · All other contributions, gifts and grants

    $1,359,941

  • 2a · Program service revenue: SENIOR LIVING SERVICES

    total $88,038,642 · related or exempt $88,038,642

  • 2b · Program service revenue: STATEWIDE ADOPTION AND PERMANENCY

    total $74,898,114 · related or exempt $74,898,114

  • 2c · Program service revenue: HOUSING URBAN DEVELOPMENT

    total $1,111,667 · related or exempt $1,111,667

  • 2d · Program service revenue: OTHER PROGRAM SERVICES

    total $677,745 · related or exempt $677,745

  • 3 · Investment income

    total $4,560,401 · excluded $4,560,401

  • 4 · Income from investment of tax-exempt bond proceeds

    total $60 · excluded $60

  • 7a · Gross sales of assets other than inventory

    securities $10,443,333 · other assets $685

  • 7b · Less cost or other basis and sales expenses

    securities $9,157,121 · other assets $0

  • 7c · Gain or loss

    securities $1,286,212 · other assets $685

  • 7d · Net gain or loss

    total $1,286,897 · excluded $1,286,897

  • 11a · Other revenue: TRUST INCOME

    total $1,219,641 · related or exempt $1,219,641

  • 11b · Other revenue: OTHER REVENUE

    total $347,576 · related or exempt $269,534 · unrelated business $78,042

  • 11c · Other revenue: VENDING REVENUE

    total $20,278 · related or exempt $20,278

  • 11e · Other revenue, total

    $1,587,495

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $420,743 · program services $420,743

  • 2 · Grants to domestic individuals

    total $455 · program services $455

  • 5 · Compensation of officers, directors and key employees

    total $2,381,839 · management and general $2,381,839

  • 7 · Other salaries and wages

    total $23,714,850 · program services $20,678,132 · management and general $2,888,401 · fundraising $148,317

  • 8 · Pension plan contributions

    total $1,149,212 · program services $1,097,150 · management and general $51,785 · fundraising $277

  • 9 · Other employee benefits

    total $3,655,720 · program services $3,104,054 · management and general $546,352 · fundraising $5,314

  • 10 · Payroll taxes

    total $1,825,291 · program services $1,445,089 · management and general $370,508 · fundraising $9,694

  • 11a · Fees: management

    total $177,649 · program services $177,649

  • 11b · Fees: legal

    total $77,144 · program services -$138,555 · management and general $215,699

  • 11c · Fees: accounting

    total $51,060 · program services $51,060

  • 11d · Fees: lobbying

    total $54,000 · management and general $54,000

  • 11f · Fees: investment management

    total $36,027 · management and general $36,027

  • 11g · Fees: other

    total $19,243,056 · program services $17,982,740 · management and general $1,256,558 · fundraising $3,758

  • 12 · Advertising and promotion

    total $1,009,047 · program services $681,381 · management and general $327,666

  • 13 · Office expenses

    total $5,985,138 · program services $5,328,848 · management and general $645,404 · fundraising $10,886

  • 14 · Information technology

    total $4,366,317 · program services $162,634 · management and general $4,147,466 · fundraising $56,217

  • 16 · Occupancy

    total $9,452,038 · program services $9,015,761 · management and general $436,277

  • 17 · Travel

    total $928,464 · program services $780,802 · management and general $133,942 · fundraising $13,720

  • 19 · Conferences, conventions and meetings

    total $41,441 · program services $6,731 · management and general $34,039 · fundraising $671

  • 20 · Interest

    total $3,973,204 · program services $3,919,765 · management and general $53,439

  • 22 · Depreciation, depletion and amortization

    total $13,519,777 · program services $11,707,107 · management and general $1,812,670

  • 23 · Insurance

    total $846,634 · program services $734,373 · management and general $107,328 · fundraising $4,933

  • 24a · Other expenses: SWAN CONTRACTED SERVICE

    total $66,093,084 · program services $66,093,084

  • 24b · Other expenses: CULINARY SERVICE

    total $9,616,342 · program services $9,616,342

  • 24c · Other expenses: HOUSEKEEPING SERVICES

    total $2,742,406 · program services $2,742,406

  • 24d · Other expenses: PA NH ASSESSMENT FEE

    total $1,046,484 · program services $1,046,484

  • 24e · All other expenses

    total $1,447,846 · program services $4,752,322 · management and general -$3,312,280 · fundraising $7,804

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,769,823 · end of year $5,850,941

  • 2 · Savings and temporary cash investments

    beginning of year $5,729,923 · end of year $2,999,914

  • 3 · Pledges and grants receivable

    beginning of year $277,551 · end of year $143,960

  • 4 · Accounts receivable

    beginning of year $22,840,297 · end of year $14,245,259

  • 9 · Prepaid expenses and deferred charges

    beginning of year $2,951,538 · end of year $2,739,807

  • 10a · Land, buildings and equipment: cost or other basis

    $350,329,258

  • 10b · Land, buildings and equipment: accumulated depreciation

    $189,628,177

  • 10c · Land, buildings and equipment, net

    beginning of year $130,605,749 · end of year $160,701,081

  • 11 · Investments: publicly traded securities

    beginning of year $166,949,306 · end of year $170,545,150

  • 15 · Other assets

    beginning of year $37,229,424 · end of year $35,066,731

  • 17 · Accounts payable and accrued expenses

    beginning of year $25,339,671 · end of year $37,243,530

  • 19 · Deferred revenue

    beginning of year $58,608,707 · end of year $57,998,318

  • 20 · Tax-exempt bond liabilities

    beginning of year $127,671,761 · end of year $124,628,950

  • 23 · Secured mortgages and notes payable

    beginning of year $10,546,305 · end of year $7,674,392

  • 25 · Other liabilities

    beginning of year $45,669,203 · end of year $45,828,242

  • 27 · Net assets without donor restrictions

    beginning of year $55,094,381 · end of year $66,997,999

  • 28 · Net assets with donor restrictions

    beginning of year $46,423,583 · end of year $51,921,412

Mission and programs · 2023

Mission

IN RESPONSE TO GOD'S LOVE IN JESUS CHRIST, DIAKON LUTHERAN SOCIAL MINISTRIES WILL DEMONSTRATE GOD'S COMMAND TO LOVE THE NEIGHBOR THROUGH ACTS OF SERVICE.

Activities or mission (Part I)

THE ORGANIZATION IS A PROVIDER OF SENIOR LIVING SERVICES AND ACCOMMODATIONS IN PENNSYLVANIA AND MARYLAND AND MANAGES THE STATEWIDE ADOPTION NETWORK FOR THE COMMONWEALTH OF PENNSYLVANIA.

  • SENIOR LIVING SERVICESMOST OF DLSM'S SENIOR LIVING COMMUNITIES OFFER A CONTINUUM OF SERVICES FOR OLDER ADULTS INCLUDING RESIDENTIAL ACCOMMODATIONS, PERSONAL CARE SERVICES, AND SKILLED NURSING AND REHABILITATIVE CARE.

    Expenses $82,910,159 · Revenue $88,038,642

  • HUD HOUSINGDLSM OFFERS AFFORDABLE, EQUAL OPPORTUNITY SENIOR HOUSING ACCOMMODATIONS. IN 2023 DLSM PROVIDED 86,010 DAYS OF ACCOMMODATION, FOR AN OCCUPANCY RATE OF 97.66%.

    Expenses $2,475,927 · Revenue $1,111,667

  • 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 LUTHERAN SOCIAL MINISTRIES.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.

    Expenses $74,898,114 · Revenue $74,898,114

  • OTHER PROGRAMS

    Expenses $1,122,357 · Grants $421,198 · Revenue $2,187,198

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Michael Lehman

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Nels Hendrickson

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Dr Jennifer Schlegel

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Scott Rehr

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Dr Jennifer Goldstein

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Larry Delp

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Doug Hough

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Susan Schellenberg

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Carol Taylor

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Scott Habecker

    CEO/PRESIDENT

    Total calculated
    $939,024
    From this org
    $735,567
    From related orgs
    $0
    Other
    $203,457
    Hours/week
    27.5 + 10 related

    Schedule J breakdown matched by us

    Base
    $534,257
    Bonus
    $201,310
    Other
    $0
    Deferred
    $171,947
    Nontaxable benefits
    $31,510
    Filer's total
    $939,024

  • Lisa Webster

    VP/FINANCE

    Total calculated
    $231,165
    From this org
    $215,494
    From related orgs
    $0
    Other
    $15,671
    Hours/week
    27 + 10.5 related

    Schedule J breakdown matched by us

    Base
    $188,704
    Bonus
    $26,790
    Other
    $0
    Deferred
    $2,899
    Nontaxable benefits
    $12,772
    Filer's total
    $231,165

  • Shari E Vandergast

    SENIOR VP, OPERATIONS

    Total calculated
    $645,929
    From this org
    $513,922
    From related orgs
    $0
    Other
    $132,007
    Hours/week
    11.25 + 26.25 related

    Schedule J breakdown matched by us

    Base
    $415,688
    Bonus
    $98,234
    Other
    $0
    Deferred
    $101,662
    Nontaxable benefits
    $30,345
    Filer's total
    $645,929

  • Jennifer D Rautzhan

    VP HUMAN RESOURCES & COMPL

    Total calculated
    $298,268
    From this org
    $248,200
    From related orgs
    $0
    Other
    $50,068
    Hours/week
    34 + 3.5 related

    Schedule J breakdown matched by us

    Base
    $206,555
    Bonus
    $41,645
    Other
    $0
    Deferred
    $27,650
    Nontaxable benefits
    $22,418
    Filer's total
    $298,268

  • David Baker

    SVP/FACILITIES & IT

    Total calculated
    $365,548
    From this org
    $319,002
    From related orgs
    $0
    Other
    $46,546
    Hours/week
    27 + 10.5 related

    Schedule J breakdown matched by us

    Base
    $208,928
    Bonus
    $31,032
    Other
    $79,042
    Deferred
    $24,894
    Nontaxable benefits
    $21,652
    Filer's total
    $365,548

  • Matthew Pavalko

    SR. EXECUTIVE DIRECTOR

    Total calculated
    $180,435
    From this org
    $167,951
    From related orgs
    $0
    Other
    $12,484
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $155,267
    Bonus
    $12,420
    Other
    $264
    Deferred
    $900
    Nontaxable benefits
    $11,584
    Filer's total
    $180,435

  • Sandra Corali

    LPN

    Total calculated
    $157,808
    From this org
    $134,285
    From related orgs
    $0
    Other
    $23,523
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $130,160
    Bonus
    $4,125
    Other
    $0
    Deferred
    $2,078
    Nontaxable benefits
    $21,445
    Filer's total
    $157,808

  • Nicole Rohrbach

    EXECUTIVE DIRECTOR

    Total calculated
    $157,883
    From this org
    $155,206
    From related orgs
    $0
    Other
    $2,677
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $123,846
    Bonus
    $31,360
    Other
    $0
    Deferred
    $967
    Nontaxable benefits
    $1,710
    Filer's total
    $157,883

  • Shannon Kidd

    SR. OPERATIONS & CLINICAL ED

    Total calculated
    $175,963
    From this org
    $174,245
    From related orgs
    $0
    Other
    $1,718
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $148,466
    Bonus
    $25,710
    Other
    $69
    Deferred
    $0
    Nontaxable benefits
    $1,718
    Filer's total
    $175,963

  • Thomas Schultz

    EXECUTIVE DIRECTOR

    Total calculated
    $148,912
    From this org
    $136,894
    From related orgs
    $0
    Other
    $12,018
    Hours/week
    40

  • Jarrod E Leo

    FORMER SENIOR VP/CFO

    Total calculated
    $115,000
    From this org
    $115,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $115,000
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $115,000

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
SEE SCHEDULE O IN REFERENCE TO PART VI, SECTION B, LINE 15 FOR A DETAILED DESCRIPTION OF THE ORGANIZATION'S EXECUTIVE COMPENSATION POLICY.
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 SHARI E. VANDERGAST $95,021 DAVID BAKER $21,650 JENNIFER RAUTZHAN $24,406 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 2022 PERFORMANCE COMPLETED DURING THE FIRST QUARTER OF 2023, AN INCENTIVE PAYMENT WAS APPROVED TO BE PAID TO THE CEO DURING THE FIRST QUARTER OF 2023. VARIOUS OTHER MEMBERS OF THE MANAGEMENT TEAM OF THE ORGANIZATION PARTICIPATE IN A MANAGEMENT INCENTIVE PLAN WHEREBY ELIGIBLE PARTICIPANTS CAN EARN INCENTIVE COMPENSATION FOR THE ACHIEVEMENT OF CERTAIN QUALITY AND FINANCIAL GOALS ESTABLISHED FOR THEIR RESPECTIVE AREAS OF RESPONSIBILITY. BASED ON A REVIEW OFF PERFORMANCE IN 2022 ACROSS ALL AREAS OF THE ORGANIZATION, VARIOUS MANAGEMENT TEAM MEMBERS RECEIVED INCENTIVE COMPENSATION PAYMENTS DURING THE FIRST QUARTER OF 2023.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • DIAKON LUTHERWOOD SENIOR HOUSING LLC

    HUD HOUSING · PA · income $1,396,133 · assets $2,523,914

    Directly controlled by DLSM

  • DIAKON-SWAN LLC

    ADOPTION AND PERMANENCY NETWORK · PA · income $74,898,114 · assets $19,595,681

    Directly controlled by DLSM

  • DIAKON FROSTBURG SENIOR HOUSING LLC

    HUD HOUSING · MD · income $1,126,017 · assets $2,547,340

    Directly controlled by DLSM

Provenance

Return type
form_990
Tax year
2023
Filed
7 November 2024
IRS schema version
2023v5.1
Source object
202443179349300949

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