Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1a · Federated campaigns

  $82,100

• 1d · Related organizations

  $709,835

• 1e · Government grants (contributions)

  $1,633,962

• 1f · All other contributions, gifts and grants

  $732,393

• 2a · Program service revenue: PERMANENCY SERVICES

  total $10,895,957 · related or exempt $10,895,957

• 2b · Program service revenue: FAMILY LIFE SERVICES

  total $7,848,266 · related or exempt $7,848,266

• 2c · Program service revenue: YOUTH SERVICES

  total $3,095,688 · related or exempt $3,095,688

• 2d · Program service revenue: COMMUNITY SERVICES

  total $1,517,341 · related or exempt $1,517,341

• 2f · All other program service revenue

  total $261,645 · related or exempt $261,645

• 3 · Investment income

  total $114,081 · excluded $114,081

• 7a · Gross sales of assets other than inventory

  securities $684

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

  securities $0

• 7c · Gain or loss

  securities $684

• 7d · Net gain or loss

  total $684 · excluded $684

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $210,000 · program services $210,000

• 11a · Fees: management

  total $2,500,000 · program services $2,500,000

• 11b · Fees: legal

  total $656 · program services $5 · management and general $651

• 11f · Fees: investment management

  total $1,356 · management and general $1,356

• 11g · Fees: other

  total $982,635 · program services $915,905 · management and general $66,730

• 12 · Advertising and promotion

  total $78,185 · program services $77,882 · management and general $303

• 13 · Office expenses

  total $2,165,456 · program services $1,867,990 · management and general $297,466

• 14 · Information technology

  total $85,643 · program services $85,643

• 16 · Occupancy

  total $362,048 · program services $198,776 · management and general $163,272

• 17 · Travel

  total $784,700 · program services $830,290 · management and general -$45,590

• 19 · Conferences, conventions and meetings

  total $58,787 · program services $58,787

• 20 · Interest

  total $4,165 · management and general $4,165

• 22 · Depreciation, depletion and amortization

  total $450,714 · program services $149,102 · management and general $301,612

• 23 · Insurance

  total $224,473 · program services $224,473

• 24a · Other expenses: REIMBURSED SALARIES/BEN

  total $13,834,874 · program services $13,834,874

• 24b · Other expenses: CHILDCARE EXPENSE

  total $3,091,911 · program services $3,091,911

• 24c · Other expenses: HOUSEKEEPING

  total $17,300 · program services $17,300

• 24e · All other expenses

  total $220,244 · program services $220,244

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $6,689,769 · end of year $3,121,367

• 3 · Pledges and grants receivable

  beginning of year $21,760 · end of year $21,760

• 4 · Accounts receivable

  beginning of year $3,949,041 · end of year $4,399,006

• 9 · Prepaid expenses and deferred charges

  beginning of year $17,522 · end of year $23,801

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

  $7,476,266

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

  $1,968,227

• 10c · Land, buildings and equipment, net

  beginning of year $5,771,179 · end of year $5,508,039

• 11 · Investments: publicly traded securities

  beginning of year $6,987,279 · end of year $10,125,870

• 15 · Other assets

  beginning of year $444,899 · end of year $745,326

• 17 · Accounts payable and accrued expenses

  beginning of year $846,252 · end of year $602,152

• 19 · Deferred revenue

  beginning of year $367,273 · end of year $1,723,763

• 23 · Secured mortgages and notes payable

  beginning of year $4,611,800 · end of year $4,412,239

• 25 · Other liabilities

  beginning of year $3,490,351 · end of year $1,995,742

• 27 · Net assets without donor restrictions

  beginning of year $11,232,884 · end of year $12,524,192

• 28 · Net assets with donor restrictions

  beginning of year $3,332,889 · end of year $2,687,081

The filer's explanations (Part III)

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.

Disregarded entities

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

• OLD MAIN LLC

  BUILDING MANAGEMENT · PA · income $439,532 · assets $4,300,422

  Directly controlled by DIAKON CHILD FAMILY & COMMUNITY MINISTRIES