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Nonprofiteer
← DIAKON

Form 990 for tax year 2024

Filed by DIAKON.

Totals

Total revenue
$87,922,002
Total expenses
$85,705,774
Contributions and grants received
$2,374,903
Grants paid
$1,622,964
Program service revenue
$77,844,413
Investment income
$7,016,550
Other revenue
$686,136
Total assets, end of year
$160,264,333
Total liabilities, end of year
$30,401,006
Net assets or fund balances, end of year
$129,863,327
Program services expenses (Part IX)
$81,384,291
Management and general expenses
$4,287,169
Fundraising expenses
$34,314
Program service expenses (Part III)
$81,384,291

Program services were 95.0% 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

    $318,297

  • 1e · Government grants (contributions)

    $1,668,132

  • 1f · All other contributions, gifts and grants

    $388,474

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

    total $76,444,488 · related or exempt $76,444,488

  • 2b · Program service revenue: HOUSING URBAN DEVELOPMENT

    total $1,391,506 · related or exempt $1,391,506

  • 2c · Program service revenue: OTHER PROGRAM SERVICES

    total $8,419 · related or exempt $8,419

  • 3 · Investment income

    total $4,742,991 · excluded $4,742,991

  • 7a · Gross sales of assets other than inventory

    securities $2,273,559

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

    securities $0

  • 7c · Gain or loss

    securities $2,273,559

  • 7d · Net gain or loss

    total $2,273,559 · excluded $2,273,559

  • 11a · Other revenue: TRUST INCOME

    total $360,912 · related or exempt $360,912

  • 11b · Other revenue: OTHER INCOME

    total $158,153 · related or exempt $158,153

  • 11c · Other revenue: MANAGEMENT FEE REVENUE

    total $143,561 · related or exempt $143,561

  • 11d · All other revenue

    total $23,510 · related or exempt $23,510

  • 11e · Other revenue, total

    $686,136

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,577,420 · program services $1,577,420

  • 2 · Grants to domestic individuals

    total $45,544 · program services $45,544

  • 5 · Compensation of officers, directors and key employees

    total $1,552,750 · management and general $1,552,750

  • 7 · Other salaries and wages

    total $1,217,861 · program services $958,868 · management and general $251,337 · fundraising $7,656

  • 8 · Pension plan contributions

    total $83,499 · program services $30,749 · management and general $52,750

  • 9 · Other employee benefits

    total $1,922,256 · program services $769,302 · management and general $1,152,604 · fundraising $350

  • 10 · Payroll taxes

    total $151,990 · program services $55,971 · management and general $95,433 · fundraising $586

  • 11a · Fees: management

    total $433,182 · management and general $433,182

  • 11b · Fees: legal

    total $227,967 · management and general $227,967

  • 11c · Fees: accounting

    total $274,210 · management and general $274,210

  • 11d · Fees: lobbying

    total $22,500 · management and general $22,500

  • 11f · Fees: investment management

    total $60,678 · management and general $60,678

  • 11g · Fees: other

    total $70,012,774 · program services $69,864,328 · management and general $148,446

  • 12 · Advertising and promotion

    total $52,916 · program services $52,916

  • 13 · Office expenses

    total $1,163,850 · program services $1,163,850

  • 14 · Information technology

    total $938,199 · program services $919,845 · fundraising $18,354

  • 16 · Occupancy

    total $1,611,444 · program services $1,611,444

  • 17 · Travel

    total $912,408 · program services $903,318 · management and general $5,979 · fundraising $3,111

  • 19 · Conferences, conventions and meetings

    total $17,846 · program services $17,846

  • 20 · Interest

    total $10,144 · program services $10,144

  • 22 · Depreciation, depletion and amortization

    total $566,821 · program services $566,821

  • 23 · Insurance

    total $932,080 · program services $932,080

  • 24a · Other expenses: HUD RESIDUAL RECEIPTS O

    total $40,835 · program services $40,835

  • 24e · All other expenses

    total $1,876,600 · program services $1,863,010 · management and general $9,333 · fundraising $4,257

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $12,042 · end of year $4,963

  • 2 · Savings and temporary cash investments

    beginning of year $270,438 · end of year $7,236,524

  • 4 · Accounts receivable

    beginning of year $54,106 · end of year $6,148,831

  • 7 · Other notes and loans receivable

    end of year $1,535,564

  • 9 · Prepaid expenses and deferred charges

    beginning of year $48,991 · end of year $1,625,660

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

    $20,266,122

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

    $17,109,786

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $3,156,336

  • 11 · Investments: publicly traded securities

    beginning of year $25,311,788 · end of year $126,863,790

  • 15 · Other assets

    beginning of year $9,313,032 · end of year $13,692,665

  • 17 · Accounts payable and accrued expenses

    beginning of year $125,753 · end of year $11,755,011

  • 19 · Deferred revenue

    end of year $2,500,000

  • 23 · Secured mortgages and notes payable

    end of year $15,141,188

  • 25 · Other liabilities

    beginning of year $1,084,316 · end of year $1,004,807

  • 27 · Net assets without donor restrictions

    beginning of year $21,035,843 · end of year $116,334,784

  • 28 · Net assets with donor restrictions

    beginning of year $12,764,485 · end of year $13,528,543

Mission and programs · 2024

Mission

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

Activities or mission (Part I)

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.

  • 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.

    Expenses $76,444,488 · Revenue $76,444,488

  • HUD HOUSINGDIAKON OFFERS AFFORDABLE, EQUAL OPPORTUNITY SENIOR HOUSING ACCOMMODATIONS.

    Expenses $2,871,161 · Revenue $1,391,506

  • 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.

    Expenses $1,577,420 · Grants $1,577,420 · Revenue $360,912

  • OTHER PROGRAMS

    Expenses $445,678 · Revenue $333,643

  • 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.

    Expenses $45,544 · Grants $45,544

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • EMRIED D COLE JR ESQ

    CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • LARRY DELP

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • SUSAN SCHELLENBERG

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • PETER KNUDSEN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • MAURICE BOBST

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • DIANE BATCHIK

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • JENNIFER SCHLEGEL

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • SHARI VANDERGAST

    CEO/PRESIDENT (START 11/11/2024)

    Total calculated
    $982,895
    From this org
    $233,775
    From related orgs
    $621,296
    Other
    $127,824
    Hours/week
    37.5 + 37.5 related

    Schedule J breakdown matched by us

    Base
    $202,832 + $213,973 related
    Bonus
    $22,525 + $102,060 related
    Other
    $8,418 + $305,263 related
    Deferred
    $89,972 + $3,506 related
    Nontaxable benefits
    $15,844 + $18,502 related
    Filer's total
    $339,591 + $643,304 related

  • SCOTT HABECKER

    CEO/PRESIDENT (UNTIL 11/10/2024)

    Total calculated
    $1,254,666
    From this org
    $925,823
    From related orgs
    $288,504
    Other
    $40,339
    Hours/week
    37.5 + 37.5 related

    Schedule J breakdown matched by us

    Base
    $193,367 + $280,742 related
    Bonus
    $212,495 + $719 related
    Other
    $519,961 + $7,043 related
    Deferred
    $2,538 + $3,712 related
    Nontaxable benefits
    $15,587 + $18,502 related
    Filer's total
    $943,948 + $310,718 related

  • LISA WEBSTER

    VP/FINANCE

    Total calculated
    $250,978
    From this org
    $108,395
    From related orgs
    $125,388
    Other
    $17,195
    Hours/week
    37.5 + 37.5 related

    Schedule J breakdown matched by us

    Base
    $92,880 + $101,608 related
    Bonus
    $15,515 + $23,780 related
    Other
    $0
    Deferred
    $1,426 + $1,563 related
    Nontaxable benefits
    $6,552 + $7,654 related
    Filer's total
    $116,373 + $134,605 related

  • JENNIFER D RAUTZHAN

    SR. VP HUMAN RESOURCES QA & COMPLIANCE

    Total calculated
    $389,711
    From this org
    $117,964
    From related orgs
    $222,420
    Other
    $49,327
    Hours/week
    37.5 + 37.5 related

    Schedule J breakdown matched by us

    Base
    $102,449 + $111,153 related
    Bonus
    $15,515 + $31,736 related
    Other
    $0 + $79,531 related
    Deferred
    $23,908 + $1,749 related
    Nontaxable benefits
    $10,966 + $12,704 related
    Filer's total
    $152,838 + $236,873 related

  • DAVID BAKER

    SR VP FACILITIES AND IT

    Total calculated
    $375,634
    From this org
    $48,016
    From related orgs
    $286,262
    Other
    $41,356
    Hours/week
    37.5 + 37.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $253,966 related
    Bonus
    $0 + $32,296 related
    Other
    $48,016
    Deferred
    $0 + $28,115 related
    Nontaxable benefits
    $0 + $13,241 related
    Filer's total
    $48,016 + $327,618 related

  • MELISSA KINDALL

    VP COMMUNICATIONS ADVANCEMENT

    Total calculated
    $154,950
    From this org
    $66,894
    From related orgs
    $66,126
    Other
    $21,930
    Hours/week
    37.5 + 37.5 related

    Schedule J breakdown matched by us

    Base
    $56,379 + $55,006 related
    Bonus
    $10,515 + $11,120 related
    Other
    $0
    Deferred
    $900 + $888 related
    Nontaxable benefits
    $9,325 + $10,817 related
    Filer's total
    $77,119 + $77,831 related

  • LAUREL SPENCER

    VICE PRESIDENT OPERATIONS

    Total calculated
    $152,207
    From this org
    $55,021
    From related orgs
    $67,792
    Other
    $29,394
    Hours/week
    37.5 + 37.5 related

    Schedule J breakdown matched by us

    Base
    $51,164 + $47,284 related
    Bonus
    $35 + $16,050 related
    Other
    $3,822 + $4,458 related
    Deferred
    $900 + $897 related
    Nontaxable benefits
    $12,768 + $14,829 related
    Filer's total
    $68,689 + $83,518 related

  • LISA STUM

    SWAN CONTRACTS ADMINISTRATOR

    Total calculated
    $123,731
    From this org
    $46,188
    From related orgs
    $54,805
    Other
    $22,738
    Hours/week
    37.5 + 37.5 related

  • SHAINA DAILEY

    DIRECTOR OF HUMAN RESOURCES

    Total calculated
    $111,704
    From this org
    $45,023
    From related orgs
    $54,998
    Other
    $11,683
    Hours/week
    37.5 + 37.5 related

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 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.

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.

Provenance

Return type
form_990
Tax year
2024
Filed
7 November 2025
IRS schema version
2024v5.2
Source object
202513149349300836

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