2024-08-22T14:53:15-05:00 2023-09-30 BDO USA 8401 GREENSBORO DRIVE 800 MCLEAN VA 22102 990 2022-10-01 132574963 Lutheran World Relief Inc % MAHMOUD BAH LUTH 2028886200 700 Light Street Baltimore MD 212303850 DANIEL SPECKHARD PRESIDENT & CEO 4102302700 2024-08-21 true Marc Berger P01871563 7038930600 2024-08-20 2022 2024-08-08 14:25:15Z X DANIEL SPECKHARD 700 Light Street Baltimore MD 212303850 61383437 false X WWW.LWR.ORG X 1945 NY LUTHERAN WORLD RELIEF, INC. (LWR) WORKS WITH LUTHERANS & PARTNERS AROUND THE WORLD TO END POVERTY, INJUSTICE, & HUMAN SUFFERING. 18 15 111 15 0 0 69208550 60833140 0 0 425907 521671 0 28560 69634457 61383371 8700415 6695822 0 0 6354157 9512109 1297508 0 8452850 27078621 33743284 43430701 49951215 26203756 11432156 72287667 91180951 15064555 22077786 57223112 69103165 X AFFIRMING GOD'S LOVE FOR ALL PEOPLE, WE WORK WITH LUTHERANS AND PARTNERS AROUND THE WORLD TO END POVERTY, INJUSTICE AND HUMAN SUFFERING. false false 23282045 3872677 0 EMERGENCIES AND MATERIAL RESOURCES: LUTHERAN WORLD RELIEF RESPONDS TO NATURAL DISASTERS AND CONFLICT-DRIVEN EMERGENCIES, ESPECIALLY THOSE THAT AFFECT THE WORLD'S POOREST COMMUNITIES AND WORK WITH VULNERABLE COMMUNITIES TO HELP THEM REBUILD AFTER DISASTER STRIKES AND PREPARE FOR FUTURE DISASTERS. DURING THE YEAR, WE ENGAGED IN EMERGENCY RESPONSE AND MATERIAL RESOURCES PROJECTS AROUND THE WORLD. IN ADDITION, LUTHERAN WORLD RELIEF AND OUR PARTNERS CONDUCTED DISTRIBUTIONS OF MISSION QUILTS OR SCHOOL SUPPLY OR BABY CARE KITS. 5433286 1353503 0 FOOD SECURITY/CLIMATE CHANGE/AGRICULTURE: LUTHERAN WORLD RELIEF WORKS WITH POOR, RURAL COMMUNITIES AROUND THE WORLD TO HELP FARMERS IMPROVE THEIR CROPS, LEARN NEW TECHNIQUES AND TOOLS TO INCREASE THEIR YIELD AND ATTRACT BUYERS WHO WILL PAY MORE FOR THEIR PRODUCTS, HELP RURAL COMMUNITIES DEVELOP PRODUCTIVE, RESILIENT AND STABLE ECONOMIES THROUGH AN ENTERPRISE-BASED APPROACH THAT ENGAGES THE PRIVATE SECTOR AT MULTIPLE LEVELS TO CREATE PROFITABLE PARTNERSHIPS THAT BENEFIT FAMILIES AND PROMOTE RURAL LIVELIHOODS. LUTHERAN WORLD RELIEF ALSO HELPS COMMUNITIES PROTECT THEIR AGRICULTURAL ASSETS IN THE FACE OF CHALLENGING CLIMATE CONDITIONS AND IMPROVE THEIR RESILIENCE TO NATURAL HAZARDS LIKE FLOODS AND DROUGHTS. WE INTRODUCED ENVIRONMENTALLY SUSTAINABLE FARMING PRACTICES SO THAT COMMUNITIES GET THE MOST OUT OF THEIR LAND WHILE CONSERVING AND RESTORING THEIR NATURAL RESOURCES. WE ALSO WORKED WITH LOCAL AND NATIONAL GOVERNMENTS TO FACILITATE THE EQUITABLE ACCESS AND PROTECTION OF NATURAL RESOURCES, HELPING COMMUNITIES ASSESS THEIR VULNERABILITIES TO NATURAL HAZARDS AND DEVELOP THE PLANS AND SKILLS THEY NEED TO PREPARE FOR THEM. 4355820 28418 0 GROUND UP INVESTING, INCLUDING MOUNTAIN HARVEST AND FARMERS MARKET BRANDS: LWR MAKES IMPACT INVESTMENTS THROUGH GROUND UP INVESTING (GUI). GUI FUNDS HIGH-IMPACT ENTERPRISES THAT DELIVER SOCIAL, ECONOMIC AND ENVIRONMENTAL BENEFITS FOR LOCAL COMMUNITIES THROUGH BOTH DEBT AND EQUITY FUNDING. GUI INVESTS IN COMPANIES OPERATING ACROSS RURAL MARKETS FROM AGRICULTURAL SOURCING TO PRODUCTION AND TRADING TO DIRECT-TO-CONSUMER PRODUCT COMPANIES AND TECH-ENABLED SERVICES PROVIDERS. 3810109 886159 0 ECONOMIC DEVELOPMENT 2151321 555065 0 OTHER PROGRAM SERVICES 5961430 1441224 0 39032581 true true false false false false false false false true true false true true true true false true false true true true false true false false false true true true true false false false false false false false false false false true false false false true true true false false false true X 55 0 true 111 false false true false false false false false false false false false false X 18 15 false false false false false false false true true false false true true true true true true true true false AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY X X MAHMOUD BAH 2028886200 700 LIGHT STREET BALTIMORE MD 212303850 X DANIEL SPECKHARD PRESIDENT & CEO 0.0 51.19 X X 0 514988 149696 JOANN THEYS SVP FINANCE & ADMIN, CFO 0.0 46.75 X X 0 271380 26131 TIM MCCULLY EVP IMPACT & PARTNERSHIP 0.0 44.46 X X 0 251381 43774 EDWARD BYRD VP EXTERNAL RELATIONS 0.0 46.92 X 0 236380 51533 ANDREA M WILSON GENERAL COUNSEL/VP, COMPLIANCE 0.0 47.79 X 0 229398 50905 DEREK REYNOLDS FORMER VP BUSINESS DEVELOP 0.0 0.0 X 0 249503 28530 MICHAEL WATT VP INTERNATIONAL OPERATIONS 0.0 44.42 X 0 236380 31688 ERIC RAMIREZ SENIOR TECHNICAL DIRECTOR 0.0 42.88 X 0 192748 27761 KRISTIN COONEY Associate VP INT'L PROGRAMS 0.0 47.53 X 0 184882 34298 LAWRENCE STHRESHLEY SR. ADVISOR, INNOVATION 0.0 40.66 X 0 198563 17871 LALI CHANIA COUNTRY DIR. TANZANIA 0.0 40.35 X 0 198131 17832 DENNIS CHERIAN AVP GLOBAL HEALTH & NUTRITION 0.0 42.02 X 0 187463 18312 FREDERICK KELLETT MANAGING DIR, IMPACT INVESTING 0.0 47.52 X 0 178849 16714 SHELLY TALCOTT Senior DIRECTOR, TRANSITION 0.0 45.31 X 0 153528 34967 CHERI KASE CHIEF INFORMATION OFFICER 0.0 43.9 X 0 166559 15758 JEAN HANSON CHAIR, BOARD OF DIRECTORS 1.67 3.33 X 0 0 0 PHILIP ATKINS-PATTENSON VICE-CHAIR, BOARD OF DIRECTORS 1.41 2.82 X 0 0 0 KATHERINE TUNHEIM SECRETARY, BOARD OF DIRECTORS 1.41 2.82 X 0 0 0 ABAGAIL NELSON OFFICER-AT-LARGE, BOARD OF DIR 1.41 2.82 X 0 0 0 HILDA BAMBI ARELIANO DIRECTOR, BOARD OF DIRECTORS 0.67 1.33 X 0 0 0 MUNA BHANJI DIRECTOR, BOARD OF DIRECTORS 0.67 1.33 X 0 0 0 DR WILLIAM CRAFT DIRECTOR, BOARD OF DIRECTORS 0.67 1.33 X 0 0 0 SONYA FUNNA EVELYN DIRECTOR, BOARD OF DIRECTORS 0.67 1.33 X 0 0 0 MARCELINO FORD-LIVENE DIRECTOR, BOARD OF DIRECTORS 0.67 1.33 X 0 0 0 KENNETH JONES II DIRECTOR, BOARD OF DIRECTORS 0.67 1.33 X 0 0 0 TAMRON KEITH DIRECTOR, BOARD OF DIRECTORS 0.67 1.33 X 0 0 0 THE REV DR DAVID LOSE DIRECTOR, BOARD OF DIRECTORS 0.67 1.33 X 0 0 0 DR KURT NEWMAN DIRECTOR, BOARD OF DIRECTORS 0.67 1.33 X 0 0 0 DR CATHY PETTI DIRECTOR, BOARD OF DIRECTORS 0.67 1.33 X 0 0 0 THE REV TIMOTHY RUNTSCH DIRECTOR, BOARD OF DIRECTORS 0.67 1.33 X 0 0 0 0 3450133 565770 0 true true false CREATIVE DIRECT RESPONSE INC 16900 SCIENCE DRIVE SUITE 210 BOWIE MD 20715 FUNDRAISING 3384283 SOUTHWEST PUBLISHING MAILING CORP 4000 SE ADAMS STREET TOPEKA KS 66609 FUNDRAISING 806791 MIDWEST WAREHOUSE INC 398 EAST RICHMOND STREET E ST PAUL MN 55075 WAREHOUSE & STORAGE 494529 AUDIENCE FIRST MEDIA PO BOX 828 LANHAM MD 20706 Acquisition Services 314093 BRETHREN SERVICE CENTER 601 MAIN STREET PO BOX 188 NEW WINDSOR MD 21776 WAREHOUSE & STORAGE 351608 20 145096 7126482 53561562 18089252 60833140 0 521737 521737 0 0 0 0 0 66 -66 -66 -66 0 0 0 0 0 0 0 0 0 MISCELLANEOUS 900099 28560 28560 28560 61383371 550231 401128 401128 7369 7369 6287325 6287325 0 0 0 0 6920349 4383691 764707 1771951 391842 370078 21764 2000748 1094307 267362 639079 199170 186232 12938 1559926 1363461 88184 108281 614719 551850 62869 31654 13264 18390 0 0 18972 18972 51837 51566 271 1210223 96328 8074 1105821 3052682 235533 69367 2747782 432657 211153 111314 110190 0 290385 231064 24865 34456 1269709 999303 80882 189524 0 413328 353221 9717 50390 -4334 27 -4361 0 68285 56835 11380 70 56652 51084 5568 MATERIAL DONATIONS EXPENSES 16425732 16603819 -178087 PROGRAM INPUTS 4030871 4030871 MISCELLANEOUS EXPENSES 3607840 1624601 764513 1218726 BANK AND MERCHANT FEES 535037 20080 44483 470474 77109 -191609 84525 184193 49951215 39032581 2465784 8452850 3403987 3366147 14247029 17324114 1628620 1084766 4239338 3887669 0 0 0 0 0 1821351 13172668 15560461 144855 33945 2679328 2343870 291544 335458 0 0 0 0 10873071 5062553 0 0 24286555 42704487 72287667 91180951 5161323 4458581 0 0 980366 14208451 1265164 1109710 0 0 0 0 0 0 0 0 7657702 2301044 15064555 22077786 X 47294674 57733280 9928438 11369885 57223112 69103165 72287667 91180951 11432156 54046 393851 X false true X true true true X 46842067 50427370 55890638 64325543 60833140 278318758 0 0 46842067 50427370 55890638 64325543 60833140 278318758 0 278318758 639785 532248 253937 354057 521737 2301764 0 501006 -12832 0 0 28560 516734 281137256 383661 0.98998 0.98908 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1402625 60183 60183 1402625 1402625 30968 30968 1402625 1352625 50000 5889 5889 1402625 326625 1026000 5889 5889 1352625 278216 53886 14932 20409 326625 1.00000 false false 104775 104775 0 396388 127078 269310 805788 805788 0 1372377 1306229 66148 335458 INVESTMENT-LUTHERAN CENTER 3239947 F OTHER INVESTMENTS 1408425 F INVESTMENT-CGA TECHNOLOGIES 414181 F 5062553 INTERCOMPANY RECEIVABLES 40636024 CHARITABLE TRUSTS 889401 OTHER ASSETS 643550 CASH SURRENDER VALUE OF LIFE 364869 OPERATING LEASE RIGHT OF USE 170643 42704487 0 INTERCOMPANY PAYABLES 1941538 AMOUNTS DUE TO SUBRECIPIENTS 183678 OPERATING LEASE LIABILITY 175705 MONETIZATION PAYABLE 123 2301044 X Schedule D, Part V, Line 4: ENDOWMENT GIFTS PROVIDED BY DONORS DO NOT HAVE RESTRICTION ON THE USE OF INCOME PRODUCED. ACCORDINGLY, ALL INCOME IS USED FOR UNRESTRICTED PURPOSES. SCHEDULE D, PART X, LINE 2: LWR IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE IRC. IN ADDITION, CONTRIBUTIONS TO LWR QUALIFIES FOR CHARITABLE CONTRIBUTION DEDUCTIONS AND EACH ENTITY HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. INCOME RECEIVED, WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. LWR HAD NO NET UNRELATED BUSINESS INCOME FOR THE YEARS ENDED SEPTEMBER 30, 2023 AND 2022. LWR FOLLOWS U.S. GAAP WHICH RECOGNIZE INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. LWR FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTIONS. LWR BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON LWR'S FINANCIAL POSITION, RESULTS OF ACTIVITIES OR CASH FLOWS. ACCORDINGLY, LWR HAS NOT RECORDED ANY RESERVES OR RELATED ACCRUALS FOR TAXES, INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS ON SEPTEMBER 30, 2023 AND 2022. LWR IS OPEN TO EXAMINATION BY TAXING AUTHORITIES FROM ITS TAX YEAR ENDED SEPTEMBER 30, 2020 FORWARD. true Central America and the Caribbean 5 35 Program Services SEE PART V 1960066 East Asia and the Pacific 2 9 Program Services SEE PART V 533443 Middle East and North Africa 4 11 Program Services SEE PART V 1660568 South America 2 15 Program Services SEE PART V 1306422 South Asia 1 11 Program Services SEE PART V 264416 Sub-Saharan Africa 10 29 Program Services SEE PART V 2731070 Europe (Including Iceland and Greenland) 0 1 Fundraising 0 24 111 24 111 8455985 8455985 Central America and the Caribbean SEE PART V 23982 WIRE Central America and the Caribbean SEE PART V 167724 WIRE Central America and the Caribbean SEE PART V 104234 WIRE East Asia and the Pacific SEE PART V 22037 WIRE East Asia and the Pacific SEE PART V 22414 WIRE Europe (Including Iceland and Greenland) SEE PART V 146555 WIRE Europe (Including Iceland and Greenland) SEE PART V 27245 WIRE Europe (Including Iceland and Greenland) SEE PART V 20000 WIRE Europe (Including Iceland and Greenland) SEE PART V 301063 WIRE Europe (Including Iceland and Greenland) SEE PART V 160929 WIRE Europe (Including Iceland and Greenland) SEE PART V 14999 WIRE Europe (Including Iceland and Greenland) SEE PART V 74994 WIRE Europe (Including Iceland and Greenland) SEE PART V 329987 WIRE Middle East and North Africa SEE PART V 67610 WIRE Middle East and North Africa SEE PART V 184624 WIRE Middle East and North Africa SEE PART V 26000 WIRE Middle East and North Africa SEE PART V 87890 WIRE Middle East and North Africa SEE PART V 35814 WIRE Middle East and North Africa SEE PART V 52000 WIRE Middle East and North Africa SEE PART V 39000 WIRE Middle East and North Africa SEE PART V 177178 WIRE Middle East and North Africa SEE PART V 168417 WIRE Russia and the Newly Independent States SEE PART V 639912 WIRE Russia and the Newly Independent States SEE PART V 1835895 WIRE Russia and the Newly Independent States SEE PART V 25000 WIRE South America SEE PART V 12000 WIRE South America SEE PART V 22500 WIRE South America SEE PART V 57614 WIRE South America SEE PART V 55174 WIRE South America SEE PART V 18717 WIRE South America SEE PART V 65240 WIRE South America SEE PART V 36009 WIRE South America SEE PART V 15108 WIRE South Asia SEE PART V 10395 WIRE South Asia SEE PART V 28945 WIRE South Asia SEE PART V 88393 WIRE South Asia SEE PART V 93123 WIRE South Asia SEE PART V 88606 WIRE South Asia SEE PART V 21823 WIRE South Asia SEE PART V 96387 WIRE Sub-Saharan Africa SEE PART V 93028 WIRE Sub-Saharan Africa SEE PART V 186434 WIRE Sub-Saharan Africa SEE PART V 117451 WIRE Sub-Saharan Africa SEE PART V 66995 WIRE Sub-Saharan Africa SEE PART V 190350 WIRE Sub-Saharan Africa SEE PART V 20724 WIRE Sub-Saharan Africa SEE PART V 120199 WIRE 39 8 false false true false false true SCHEDULE F, PART I, LINE 2: LWR PARTNER ORGANIZATIONS (SUB-GRANTEES) ARE PROVIDED TECHNICAL MANAGEMENT AND CAPACITY BUILDING SUPPORT BY LWR STAFF THROUGHOUT THE LIFE CYCLE OF THE GRANT. IN-COUNTRY STAFF TEAMS WORK CLOSELY WITH PARTNERS FROM THE BEGINNING PHASES OF PROJECT DEVELOPMENT THROUGH PROJECT COMPLETION. PRE-AWARD ASSESSMENTS ARE CONDUCTED TO ASSESS OVERALL RISK (FINANCIAL SYSTEMS, TECHNICAL CAPACITY, TYPE/SIZE OF FUNDING AND EXPERIENCE WITH LWR, ETC.). ACTION PLANS, CAPACITY BUILDING AND MONITORING VISITS ARE PLANNED BASED ON RISK ASSESSMENT. MONITORING IS DONE THROUGH A COMBINATION OF VERBAL AND SCHEDULED WRITTEN FINANCIAL AND PROGRAMMATIC REPORTS, AS WELL AS ON-SITE MONITORING VISITS DURING THE PROJECT FOR TECHNICAL SUPPORT AND VERIFICATION OF PROJECT ACTIVITIES. ON-SITE MONITORING VISITS ARE ALSO OCCASIONALLY CONDUCTED BY US BASED FINANCE AND PROGRAM STAFF. QUARTERLY OR MONTHLY (DEPENDING ON THE PROJECT) FINANCIAL AND NARRATIVE REPORTS ARE REQUIRED FROM PARTNERS AND USED TO REVIEW FINANCIAL PROGRESS. THESE REPORTS ARE REVIEWED AND EVALUATED BY STAFF IN COUNTRY AS WELL AS BY HEADQUARTERS STAFF. LWR RECOGNIZES EXPENSES WHEN THEY ARE MEASURABLE AND IN THE ACCOUNTING PERIOD IN WHICH THE TRANSACTION OCCURRED. EXPENSES ARE RECORDED IN THE PERIOD IN WHICH THEY ARE INCURRED, REGARDLESS OF WHEN THE TRANSFER OF CASH OCCURS. ALSO, TO THE GREATEST EXTENT POSSIBLE, LWR MATCHES CORRESPONDING EXPENSES AND REVENUES IN THE SAME FINANCIAL ACCOUNTING PERIOD. Schedule F, Part I, Line 3, Column (e): 3(1)(E) SPECIFIC TYPES OF SERVICES IN CENTRAL AMERICA/CARIBBEAN: TECHNICAL MANAGEMENT AND CAPACITY BUILDING SUPPORT 3(2)(E) SPECIFIC TYPES OF SERVICES IN EAST ASIA AND THE PACIFIC: TECHNICAL MANAGEMENT AND CAPACITY BUILDING SUPPORT 3(3)(E) SPECIFIC TYPES OF SERVICES IN MIDDLE EAST AND NORTH AFRICA: TECHNICAL MANAGEMENT AND CAPACITY BUILDING SUPPORT 3(4)(E) SPECIFIC TYPES OF SERVICES IN SOUTH AMERICA: TECHNICAL MANAGEMENT AND CAPACITY BUILDING SUPPORT 3(5)(E) SPECIFIC TYPES OF SERVICES IN SOUTH ASIA: TECHNICAL MANAGEMENT AND CAPACITY BUILDING SUPPORT 3(6)(E) SPECIFIC TYPES OF SERVICES IN SUB-SAHARAN AFRICA: TECHNICAL MANAGEMENT AND CAPACITY BUILDING SUPPORT Schedule F, Part II, Line 1(1)(d): 1(1)(D) PURPOSE OF GRANT: CAPACITY BUIDLING - COFFEE AND CACAO INDUSTRY Schedule F, Part II, Line 1(2)(d): 1(2)(D) PURPOSE OF GRANT: CAPACITY BUILDING - HEALTH AND NUTRITION FOR RURAL FAMILIES Schedule F, Part II, Line 1(3)(d): 1(3)(D) PURPOSE OF GRANT: CAPACITY BUIDLING - YOUTH EMPLOYMENT AND EDUCATION X X X X X X true AMERICA'S BEST LOCAL CHARITIES 1000 LARKSPUR LANDING CIRCLE STE 3 LARKSPUR CA 94939 CFC CAMPAIGN false 118018 17126 100892 118018 17126 100892 AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY true ECONOMETRICA (THE ECONOMETRIC SOCIETY) 30 HILLHOUSE AVE NEW HAVEN CT 06511 320402835 501(c)(3) 15000 CAPACITY BUIDLING - COFFEE AND CACAO INDUSTRY FINE CHOCOLATE INDUSTRY ASSOCIATION PO BOX 664 HAMILTON MT 59840 900799956 501(c)(6) 52710 CAPACITY BUIDLING - COFFEE AND CACAO INDUSTRY GROUND UP INVESTING LLC THE CORPORATION TRUST COMP WILMINGTON DE 19801 821406539 501(c)(3) 328418 IMPACT INVESTMENTS 2 1 Travel Costs 3 7369 SCHEDULE I, PART I, LINE 2: LWR PARTNER ORGANIZATIONS (SUB-GRANTEES) ARE PROVIDED TECHNICAL MANAGEMENT AND CAPACITY BUILDING SUPPORT BY LWR STAFF THROUGHOUT THE LIFE CYCLE OF THE GRANT. PRE-AWARD ASSESSMENTS ARE CONDUCTED TO ASSESS OVERALL RISK (FINANCIAL SYSTEMS, TECHNICAL CAPACITY, TYPE/SIZE OF FUNDING AND EXPERIENCE WITH LWR, ETC.). ACTION PLANS, CAPACITY BUILDING AND MONITORING VISITS ARE PLANNED BASED ON RISK ASSESSMENT. MONITORING IS DONE THROUGH A COMBINATION OF VERBAL AND SCHEDULED WRITTEN FINANCIAL AND PROGRAMMATIC REPORTS, AS WELL AS ON-SITE MONITORING VISITS DURING THE PROJECT FOR TECHNICAL SUPPORT AND VERIFICATION OF PROJECT ACTIVITIES. ON-SITE MONITORING VISITS ARE ALSO OCCASSIONALLY CONDUCTED BY US-BASED FINANCE AND PROGRAM STAFF. QUARTERLY OR MONTHLY (DEPENDING ON THE PROJECT) FINANCIAL AND NARRATIVE REPORTS ARE REQUIRED FROM PARTNERS AND USED TO REVIEW FINANCIAL PROGRESS. THESE REPORTS ARE REVIEWED AND EVALUATED BY STAFF IN COUNTRY AS WELL AS BY HEADQUARTERS STAFF. X X X X true true false false false false false false false DANIEL SPECKHARD PRESIDENT & CEO 0 455080 0 49500 0 10408 0 128546 0 21150 0 664684 0 0 JOANN THEYS SVP FINANCE & ADMIN, CFO 0 264972 0 5000 0 1408 0 24424 0 1707 0 297511 0 0 TIM MCCULLY EVP IMPACT & PARTNERSHIP 0 244973 0 5000 0 1408 0 22624 0 21150 0 295155 0 0 CHERI KASE CHIEF INFORMATION OFFICER 0 165151 0 0 0 1408 0 14990 0 768 0 182317 0 0 DEREK REYNOLDS FORMER VP BUSINESS DEVELOP 0 154873 0 0 0 94630 0 22455 0 6075 0 278033 0 0 EDWARD BYRD VP EXTERNAL RELATIONS 0 234972 0 0 0 1408 0 21274 0 30259 0 287913 0 0 MICHAEL WATT VP INTERNATIONAL OPERATIONS 0 234972 0 0 0 1408 0 21274 0 10414 0 268068 0 0 ANDREA M WILSON GENERAL COUNSEL/VP, COMPLIANCE 0 227990 0 0 0 1408 0 20646 0 30259 0 280303 0 0 SHELLY TALCOTT Senior DIRECTOR, TRANSITION 0 152120 0 0 0 1408 0 13817 0 21150 0 188495 0 0 FREDERICK KELLETT MANAGING DIR, IMPACT INVESTING 0 177441 0 0 0 1408 0 16096 0 618 0 195563 0 0 LAWRENCE STHRESHLEY SR. ADVISOR, INNOVATION 0 198563 0 0 0 0 0 17871 0 0 0 216434 0 0 LALI CHANIA COUNTRY DIR. TANZANIA 0 198131 0 0 0 0 0 17832 0 0 0 215963 0 0 ERIC RAMIREZ SENIOR TECHNICAL DIRECTOR 0 184630 0 7500 0 618 0 17347 0 10414 0 220509 0 0 DENNIS CHERIAN AVP GLOBAL HEALTH & NUTRITION 0 169505 0 16830 0 1128 0 16872 0 1440 0 205775 0 0 KRISTIN COONEY Associate VP INT'L PROGRAMS 0 181474 0 2000 0 1408 0 16639 0 17659 0 219180 0 0 Schedule J, Part I, Line 3: THE COMPENSATION OF THE ORGANIZATION'S CEO IS CONTROLLED BY THE POLICIES PUT IN PLACE BY CORUS INTERNATIONAL, WHICH INCLUDES BUT NOT LIMITED TO, COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY OR STUDY AND APPROVAL BY THE BOARD. SCHEDULE J, PART I, LINE 4A: DEREK REYNOLDS RECEIVED SEVERANCE PAY OF $93,750 DURING 2022. SCHEDULE J, PART I, LINE 4B: AMB. DANIEL V. SPECKHARD, RT. PARTICIPATED IN A NONQUALIFIED RETIREMENT PLAN UNDER SECTION 457(F) DURING 2022 UNDER WHICH $75,410 IN DEFERRED COMPENSATION WAS RECORDED. A MARYLAND ECONOMIC DEVELOPMENT CORPORATION 521376562 57420NOAV 2007-07-26 5955208 SEE PART VI false false false A 2675000 0 5955208 484501 0 5842905 112303 0 0 0 0 0 true true true true A false false true true false 0 false false true A false false false true false false 0 false 0 false true A true SCHEDULE K, PART I, LINE A(F): A(F) DESCRIPTION OF PURPOSE: ADVANCE REFUNDING OF SERIES 2000 REVENUE BONDS SCHEDULE K, PART I, LINE A: LUTHERAN WORLD RELIEF AND LUTHERAN IMMIGRATION AND REFUGEE SERVICE, INC (EIN: 13-2574854), AN UNRELATED 501(C)(3) ORGANIZATION, ARE JOINTLY AND SEVERALLY LIABLE FOR THE 2007 BONDS AND AS SUCH, EACH HAS RECORDED 50% OF THE OUTSTANDING DEBT AND RELATED ISSUE COSTS ON THE FINANCIAL STATEMENTS. 100% OF THE LIABILITY AND RELATED COSTS ARE REPORTED ON SCHEDULE K. SCHEDULE K, PART IV, LINE 2C: THE REBATE COMPUTATION WAS PERFORMED ON JUNE 30, 2017. X KITS 13795 12138590 APPRAISAL X QUILTS 7463 5950662 APPRAISAL false true false FORM 990, PART III, LINE 4D: ECONOMIC DEVELOPMENT AND LIVELIHOODS FOR VULVERABLE POPULATIONS: LUTHERAN WORLD RELIEF AIMS TO ENHANCE THE ECONOMIC PROSPECTS FOR VULNERABLE POPULATIONS, IN PARTICULAR WOMEN, YOUTH, AND INTERNALLY DISPLACED PEOPLE. PROJECTS FOCUS ON EXISTING SKILL DEVELOPMENT INITIATIVES FROM VARIOUS LOCAL PARTNERS AND AGENCIES, CREATING OPPORTUNITIES FOR INTEGRATION INTO DOWNSTREAM VALUE CHAIN ACTIVITIES THROUGH PARTNERSHIPS WITH THE PRIVATE SECTOR, AND INCREASING ACCESS TO NECESSARY FINANCIAL SERVICES. EXPENSES: $3,810,109. GRANTS: $ 886,159. REVENUE: $0. FORM 990, PART V, LINE 4B: LIST OF FOREIGN COUNTRIES: BURKINA FASO, COLOMBIA, EL SALVADOR, GUATEMALA, HONDURAS, INDONESIA, INDIA, IRAQ, KENYA, JORDAN, LEBANON, MALI, NEPAL, NIGER, NIGERIA, NICARAGUA, PERU, PHILLIPPINES, SUDAN, TANZANIA, UGANDA, YEMEN. FORM 990, PART VI, SECTION B, LINE 11B: LWR PROVIDES A DRAFT COPY OF THE FEDERAL FORM 990 TO THE BOARD OF DIRECTORS FOR QUESTIONS AND COMMENTS PRIOR TO SUBMISSION. ONCE THEIR REVIEW IS COMPLETE AND THE BOARD HAS APPROVED THE DRAFT FORM 990, THE FEDERAL FORM 990 IS PROVIDED TO THE PRESIDENT AND CEO FOR SIGNATURE. A COPY OF THE FINAL FEDERAL FORM 990 SUBMISSION IS PROVIDED TO THE BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C: -LWR'S CONFLICT OF INTEREST POLICY (APPLICABLE TO BOARD OF DIRECTORS AND ALL EMPLOYEES) STATES THAT A CONFLICT OF INTEREST EXISTS WHENEVER THERE IS A PROPOSED AGENCY TRANSACTION IN WHICH A DIRECTOR, OFFICER, OR STAFF MEMBER HAS ANY ACTUAL OR POTENTIAL INVOLVEMENT, INTEREST, OR RELATIONSHIP, EITHER DIRECTLY OR INDIRECTLY. -A CONFLICT OF INTEREST MAY ALSO EXIST WHEN THE INTERESTS OR CONCERNS OF AN EMPLOYEE, OR SUCH EMPLOYEE'S IMMEDIATE FAMILY, OR ANY PARTY, GROUP OR ORGANIZATION TO WHICH SUCH PERSON HAS ALLEGIANCE, MAY BE SEEN AS COMPETING WITH THE INTERESTS OR CONCERNS OF THE AGENCY. -EACH EMPLOYEE HAS A DUTY TO DISCLOSE TO THE PRESIDENT THE MATERIAL FACTS OF ANY PROPOSED TRANSACTION OF THE AGENCY IN WHICH SUCH PERSON HAS ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST. -THE REQUIRED DISCLOSURE MUST BE MADE PRIOR TO ANY CONSIDERATION OF SUCH PROPOSED TRANSACTION BY THE AGENCY. -AN EMPLOYEE OR BOARD MEMBER HAVING AN ACTUAL OR PROPOSED CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN THE DELIBERATIONS OR DECISION-MAKING PROCESS OF THE AGENCY REGARDING THE MATTER UNDER CONSIDERATION. HOWEVER, HE OR SHE SHALL PROVIDE THE AGENCY WITH ANY, AND ALL RELEVANT INFORMATION REGARDING THE MATTER. -THE PRESIDENT SHALL TAKE SUCH ADDITIONAL ACTION AS MAY BE REQUIRED TO ENSURE THAT THE CONFLICT OF INTEREST IS RESOLVED AND SHALL MAINTAIN A RECORD. Form 990, PART VI, SECTION B, LINE 15A: DETERMINATION OF PRESIDENT'S COMPENSATION: AN INDEPENDENT COMPENSATION CONSULTANT PERFORMS AN ANALYSIS ANNUALLY USING INDEPENDENT RESEARCH WHICH CONSIDERS THE ORGANIZATION'S CURRENT BUDGET, THE CURRENT SALARY OF THE PRESIDENT, AND THE NUMBER OF YEARS THE PRESIDENT HAS SERVED IN THAT POSITION. THE ANALYSIS IS BASED ON VARIOUS SALARY SURVEYS TO PROVIDE A SALARY RANGE COMPETITIVE WITH OTHER SIMILARLY SITUATED NONPROFITS IN THE GEOGRAPHICAL AREA. THE RESULTING FINDINGS ARE PROVIDED TO THE BOARD OF DIRECTORS' OFFICERS, WHO REVIEWS THE FINDINGS AND MAKES A RECOMMENDATION TO THE FULL BOARD FOR THEIR APPROVAL REGARDING THE PRESIDENT'S COMPENSATION FOR THE COMING YEAR. COMPENSATION OF ALL OTHER STAFF (INCLUDING OTHER OFFICERS): COMPENSATION OF ALL OTHER STAFF ARE GUIDED BY A SALARY ADMINISTRATION POLICY DEVELOPED BY CORUS INTERNATIONAL. THE OBJECTIVE OF THIS POLICY IS TO ENSURE THAT SALARIES ARE COMMENSURATE WITH COMPARABLE ORGANIZATIONS IN THE COMPETITIVE LABOR MARKET AND THAT SALARY GRADES REFLECT THE RELATIVE INTERNAL RESPONSIBILITY, ACCOUNTABILITY AND KNOW-HOW OF ALL POSITIONS ACROSS THE ORGANIZATION. CORUS INTERNATIONAL HUMAN RESOURCES EVALUATES EVERY JOB DESCRIPTION TO DETERMINE THE APPROPRIATE SALARY RANGE FOR ALL POSITIONS; SALARY RANGES ARE INTENDED TO REINFORCE CAREER GROWTH, CONSIDER MARKET VALUES, AND ARE MANAGED IN AN EQUITABLE MANNER CONSISTENT WITH ORGANIZATIONAL VALUES. THE SALARY RANGES ARE ADJUSTED EVERY TWO YEARS BASED ON AN ANALYSIS CONDUCTED BY AN EXTERNAL COMPENSATION CONSULTANT TO ENSURE THAT SALARY RANGES REMAIN COMPETITIVE WITH THE LOCAL LABOR MARKET. FORM 990, PART VI, SECTION C, LINE 19: AS REQUIRED BY BOARD POLICY, THE ORGANIZATION MAKES AVAILABLE TO THE PUBLIC ITS AUDITED FINANCIAL STATEMENTS, IRS FORM 990, A LIST OF CURRENT BOARD MEMBERS, CONFLICT OF INTEREST POLICY AND OTHER INFORMATION THAT MAY BE HELPFUL TO THE PUBLIC IN UNDERSTANDING THE ORGANIZATION'S PURPOSES, GOALS, ACTIVITIES, AND RESULTS. THIS INFORMATION IS AVAILABLE EITHER THROUGH LWR'S WEBSITE (LWR.ORG), VARIOUS CHARITY MONITORING WEBSITES, OR UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART IX, LINE 24B: PROGRAM INPUTS - EXPENSES INCURRED BY LWR THAT DIRECTLY SUPPORT PARTNER PROJECT IMPLEMENTATION, E.G. SEEDS, AGRICULTURAL EQUIPMENT, ETC. AMENDMENT: THE FORM 990 IS BEING AMENDED TO INCLUDE FORM 5713 WHICH WAS INADVERTENTLY LEFT OFF OF THE ORIGINAL FILING. NO OTHER PARTS OF THE RETURN HAVE CHANGED. 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(A) NAME OF DISREGARDED ENTITY: MOUNTAIN HARVEST, SMC LTD. (B) PRIMARY ACTIVITY: BUYING COFFEE FROM LOCAL FARMERS, PROCESSING IT AND THEN EXPORTING THE COFFEE (F) DIRECT CONTROLLING ENTITY: LUTHERAN WORLD RELIEF, INC. (A) NAME OF DISREGARDED ENTITY: FARMERS MARKETS BRANDS, LLC (B) PRIMARY ACTIVITY: REDUCE POVERTY THROUGH AN ENTERPRISE BASED DEVELOPMENT APPROACH (F) DIRECT CONTROLLING ENTITY: LUTHERAN WORLD RELIEF, INC. SCHEDULE R, PART II, LINE (1)(B) & (F): (A) NAME OF RELATED TAX EXEMPT ORG: LUTHERAN CENTER CORPORATION (B) MAINTAIN AND OPERATE THE LUTHERAN CENTER IN BALTIMORE, MD. (F) DIRECT CONTROLLING ENTITY: LUTHERAN WORLD RELIEF, INC. (A) NAME OF RELATED TAX EXEMPT ORG: CORUS SOLUTIONS, INC. (B) INNOVATING PUBLIC HEALTH AND ALLIED PROGRAMS. (A) NAME OF RELATED TAX EXEMPT ORG: INTERCHURCH MEDICAL ASSISTANCE, INC. (B) PROVIDE HEALTH SERVICES AND BUILD HEALTHY COMMUNITIES AROUND THE WORLD. (A) NAME OF RELATED TAX EXEMPT ORG: CORUS INTERNATIONAL (B) MANAGE AN INTERNATIONAL DEVELOPMENT, HEALTH, AND RELIEF FOCUSED FAMILY OF ORGANIZATIONS HELPING PEOPLE AND COMMUNITIES LIFT THEMSELVES OUT OF POVERTY, SUPPORT WELL-BEING OF INDIVIDUALS, FAMILIES AND COMMUNITIES, AND PROVIDE HUMANITARIAN, DEVELOPMENT, AND TECHNICAL ASSISTANCE. SCHEDULE R, PART IV, LINE (1)(B) & (D): (A) NAME OF RELATED ORGANIZATION: CGA TECHNOLOGIES LIMITED (B) PRIMARY ACTIVITY: HEALTH, EDUCATION SECTOR, SPECIFICALLY "EMPOWERING DIGITAL INFRASTRUCTURES FOR SOCIAL GOOD" (D) DIRECT CONTROLLING ENTITY: LUTHERAN WORLD RELIEF, INC.