2025-09-22T12:56:59+00:00 2024-09-30 135381590 BDO USA 8401 GREENSBORO DR STE 800 MCLEAN VA 221023599 990 2023-10-01 132574963 LUTHERAN WORLD RELIEF INC LUTH 2028886200 700 LIGHT STREET BALTIMORE MD 212303850 ROBERT MOONEY CHIEF FINANCIAL AND ADMIN. OFFICER 2028886200 2025-09-22 true TODD TERESCO P00247720 7038930600 2025-09-22 2023 2025-03-06 01:10:19Z DANIEL SPECKHARD 700 LIGHT STREET BALTIMORE MD 212303850 72103558 false X WWW.LWR.ORG X 1945 NY THIS RETURN SHOULD BE REVIEWED TOGETHER WITH LWR'S RELATED ORGANIZATIONS CORUS INTERNATIONAL INC, INTERCHURCH MEDICAL ASSISTANCE INC., AND CORUS SOLUTIONS, INC. LUTHERAN WORLD RELIEF, INC. (LWR) WORKS WITH LUTHERANS & PARTNERS AROUND THE WORLD TO END POVERTY, INJUSTICE, & HUMAN SUFFERING. 18 15 0 15 0 0 60833140 70484726 0 0 521671 1618832 28560 0 61383371 72103558 6695822 3625911 0 0 9512109 11320607 0 0 7623637 33743284 41352787 49951215 56299305 11432156 15804253 91180951 124202513 22077786 38611450 69103165 85591063 X AFFIRMING GOD'S LOVE FOR ALL PEOPLE, WE WORK WITH LUTHERANS AND PARTNERS AROUND THE WORLD TO END POVERTY, INJUSTICE AND HUMAN SUFFERING. Lutheran World Relief, Inc. is a subsidiary of Corus International. As such this 990 should be read in conjunction with that of the parent entity. false false 31548218 1797086 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 THE DISTRIBUTION OF MISSION QUILTS, SCHOOL SUPPLY KITS AND BABY CARE KITS. 10095760 822358 0 FOOD SECURITY/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 PROTECTION OF NATURAL RESOURCES, HELPING COMMUNITIES ASSESS THEIR VULNERABILITIES TO NATURAL HAZARDS AND DEVELOP THE PLANS AND SKILLS THEY NEED TO PREPARE FOR THEM. 2814119 982515 0 HELPING PEOPLE IN POOR, RURAL COMMUNITIES ACHIEVE ECONOMIC INDEPENDENCE THROUGH A DEVELOPMENTAL APPROACH FOCUSED ON ECONOMIES BUILT UPON THE CONSUMPTION AND CULTIVATION OF SUSTAINABLE GOODS AND SERVICES. 557855 23952 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. 557855 23952 45015952 true true false false false false false false true true false false true true true false true false true true true false false false false false true true true true false false false false false false false false false false true false false false false true false true false true X 33 0 true 0 false true HO IN ID IZ JO KE LE ML NP NU NG NI PE RP SU TZ UG YM UV CO ES GT 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 X X ROBERT MOONEY 2028886200 700 LIGHT STREET BALTIMORE MD 212303850 Daniel Speckhard President and CEO 2.0 52.7 X X 0 530561 52330 Mahmoud Bah Chief Operating Officer 2.0 54.4 X X 0 232700 32773 Tim McCully Executive Vice President 2.0 49.3 X X 0 263165 41435 Abagail Nelson Director 2.0 6.0 X 0 0 0 Cathy Petti Director 2.0 6.0 X 0 0 0 David Lose Director 2.0 6.0 X 0 0 0 Hilda Arellano Director 2.0 6.0 X 0 0 0 Jean Hanson Director 2.0 6.0 X 0 0 0 Katherine Tunheim Director 5.0 15.0 X 0 0 0 Kenneth Jones Director 5.0 15.0 X 0 0 0 Kurt Newman Director 2.0 6.0 X 0 0 0 Marcelino Ford-Livene Director 2.0 6.0 X 0 0 0 Muna Bhanji Director 2.0 6.0 X 0 0 0 Philip Atkins-Pattenson Director 5.0 15.0 X 0 0 0 Sonya Funna Director 2.0 6.0 X 0 0 0 Tamron Keith Director 2.0 6.0 X 0 0 0 Timothy Runtsch Director 2.0 6.0 X 0 0 0 William Craft Director 2.0 6.0 X 0 0 0 JoAnn Theys Senior Vice President Finance and Administration 45.3 X 0 175427 15892 Mark Moyer Interim CFO 39.6 X 0 83400 11062 Andrea Wilson General Counsel and Vice President of Compliance 47.3 X 0 247598 45467 Edward Byrd Vice President of Global Operations 44.8 X 0 268455 47308 Frances Woodard Chief People and Culture Officer 44.9 X 0 274854 32950 Jeremy Bauman Executive Director, Ground Up Investing 41.4 X 0 156642 37258 Michael Watt Vice President of Global Operations 41.8 X 0 249871 30436 Shelly Talcott Chief of Staff 42.2 X 0 165716 31478 Eric Ramirez Senior Technical Director 41.8 X 0 198132 26211 George Hanna Managing Director 45.2 X 0 220126 37599 Lali Chania Managing Director 40.7 X 0 214051 38909 Mary Linehan Sr Tech, Infectious Diseases 35.1 X 0 198108 33652 Paul Auxila Chief of Party, Haiti Program 46.2 X 0 345280 39463 Cheri Kase Chief Information Officer 46.2 X 0 99888 9160 Frederick Kellett Managing Director 44.0 X 0 102453 9221 0 4026427 572604 0 true true false CDRCreative Direct Response Inc 16900 SCIENCE DRIVE BOWIE MD 20715 MARKETING 3168210 Southwest Publishing & Mailing Corp 4000 SE ADAMS STREET TOPEKA KS 66609 MARKETING 705154 Midwest Warehouse Inc 398 EAST RICHMOND STREET E ST PAUL MN 55075 WAREHOUSE STORAGE 627310 Brethren Service Center 601 Main St PO Box 188 New Windsor MD 27116 Warehouse Storage 580423 RPX Consulting Group Inc 26 Elm Street Delhi NY 13753 Consulting 382540 9 37920 7919724 62527082 22116080 70484726 0 0 0 0 0 1618832 1618832 0 0 0 0 0 0 0 0 0 72103558 0 0 1618832 96533 96533 3529378 3529378 8150748 6144237 672001 1334510 651730 491290 53733 106707 2338748 1763006 192822 382920 179381 135222 14789 29370 3245310 1733678 229242 1282390 271417 144994 19172 107251 46413 24794 3279 18340 89216 47660 6302 35254 847413 154945 146644 545824 2634592 481721 455914 1696957 1337505 244556 231454 861495 254469 254469 0 0 1309627 1000725 129370 179532 622588 579118 20011 23459 40845 30956 9821 68 59393 46006 13387 0 MATERIAL DONATIONS EXPENSES (KITS AND QUILTS) 22163901 21656512 0 507389 PROGRAM INPUT EXPENSES 5183595 5177152 215 6228 MISCELLANEOUS EXPENSES 2848122 1153756 1594183 100183 BANK AND MERCHANT FEES 361639 109058 -151462 404043 36742 16186 18839 1717 56299305 45015952 3659716 7623637 3366147 12617763 17324114 22182931 1084766 2959976 3887669 4273413 0 0 0 0 1821351 0 15560461 13577148 33945 230294 2864730 2428600 335458 436130 0 5062553 5672492 42704487 62252366 91180951 124202513 4458581 3627077 14208451 32170915 1109710 949256 0 0 2301044 1864202 22077786 38611450 X 57733280 75824850 11369885 9766213 69103165 85591063 91180951 124202513 15804253 683645 0 X false true X true true true X 50427370 55890638 64325543 60833140 70484726 301961417 0 0 50427370 55890638 64325543 60833140 70484726 301961417 0 301961417 532248 253937 354057 521737 1618832 3280811 0 -12832 0 0 28560 0 15728 305257956 0 0.9892 0.9900 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISCELLANEOUS, COLUMN A - -12832.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 28560.0, COLUMN E - 0.0, COLUMN F - 15728.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1402625 70767 70767 1402625 1402625 60183 60183 1402625 1402625 30968 30968 1402625 1352625 50000 5889 5889 1402625 326625 1026000 5889 5889 1352625 0.0 1.0 0.0 false false 104775 104775 0 396388 172234 224154 805788 805788 0 1557779 1345803 211976 436130 INTERCOMPANY RECEIVABLES 60217845 CHARITABLE TRUSTS 933671 OTHER ASSETS 646654 CASH SURRENDER VALUE OF LIFE 376147 OPERATING LEASE RIGHT OF USE 78049 62252366 INTERCOMPANY PAYABLES 1745925 AMOUNTS DUE TO SUBRECIPIENTS 82770 OPERATING LEASE LIABILITY 35507 1864202 X Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT GIFTS PROVIDED BY DONORS DO NOT HAVE RESTRICTIONS ON THE USE OF INCOME PRODUCED. ACCORDINGLY, ALL INCOME IS USED FOR UNRESTRICTED PURPOSES. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote 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, 2024 AND 2023. 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, 2024 AND 2023. LWR IS OPEN TO EXAMINATION BY TAXING AUTHORITIES FROM ITS TAX YEAR ENDED SEPTEMBER 30, 2021 FORWARD. true Central America and the Caribbean 5 35 Program Services TECHNICAL MANAGEMENT AND CAPACITY BUILDING SUPPORT 2747812 East Asia and the Pacific 2 9 Program Services TECHNICAL MANAGEMENT AND CAPACITY BUILDING SUPPORT 626638 Middle East and North Africa 4 11 Program Services TECHNICAL MANAGEMENT AND CAPACITY BUILDING SUPPORT 803211 Sub-Saharan Africa 10 29 Program Services TECHNICAL MANAGEMENT AND CAPACITY BUILDING SUPPORT 5541515 Central America and the Caribbean 0 0 Grantmaking 93130 Europe (Including Iceland and Greenland) 0 0 Grantmaking 1243176 Middle East and North Africa 0 0 Grantmaking 416340 Russia and Neighboring States 0 0 Grantmaking 109503 South America 0 0 Grantmaking 55540 South Asia 0 0 Grantmaking 476998 Sub-Saharan Africa 0 0 Grantmaking 364789 21 84 0 0 21 84 12478652 0 12478652 Central America and the Caribbean Strengthening of Community-Based Structures for Disaster Preparedness and Mitigation 6499 wire Central America and the Caribbean Youth employment, high school retention and mental health in Honduras 86631 wire Europe (Including Iceland and Greenland) Hatay Earthquake Response Project 300618 wire Europe (Including Iceland and Greenland) WASH Activities and the Establishment of Child and Women - Friendly Safe Spaces Project 197986 wire Europe (Including Iceland and Greenland) Emergency Response for Earthquake victims 497647 wire Europe (Including Iceland and Greenland) Turkey Emergency Response Trauma Project 246925 wire Middle East and North Africa Lebanon: Longer term more sustainable livelihood recovery 210000 wire Middle East and North Africa Microfinancing (ELCA) 150000 wire Middle East and North Africa Food Support for IDPs in South Lebanon 9052 wire Middle East and North Africa Recovering businesses Phase 2 9400 wire Middle East and North Africa Recovering businesses Phase 2 11000 wire Middle East and North Africa Recovering businesses Phase 2 11000 wire Middle East and North Africa Restoration 15888 wire Russia and Neighboring States AGRICULTURE SUPPORT TO FARMERS IN KHARKIVE, UKRAINE (ECLA) 59503 wire Russia and Neighboring States AGRICULTURE SUPPORT TO FARMERS IN KHARKIVE, UKRAINE (ECLA) 50000 wire South America family immigration support services 55540 wire South Asia Support earthquake-affected individuals in Jajarkot district, Karnali province, Nepal 119381 wire South Asia Market-led Enterprise Promotion Through Access to Finance and Partnership with Private Sec 46073 wire South Asia Market-led Enterprise Promotion Through Access to Finance and Partnership with Private Sec 46073 wire South Asia Market-led Enterprise Promotion Through Access to Finance and Partnership with Private Sec 46073 wire South Asia Youth Entrepreneurship Development Project 35509 wire South Asia Youth Entrepreneurship Development Project 32974 wire South Asia Youth Entrepreneurship Development Project 24692 wire South Asia Disaster Resilient Youth and Women Entrepreneurship Project 79812 wire South Asia Disaster Resilient Youth and Women Entrepreneurship Project 46411 wire Sub-Saharan Africa Mali Emergency 82638 wire Sub-Saharan Africa Emergency Food and Nutrition Response and Recovery in Sikasso in Mali (Djigisigi) 93790 wire Sub-Saharan Africa Response to Food Insecurity in Burkina Faso 188361 wire 28 false false true false false true Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds LWR PARTNER ORGANIZATIONS (SUB-GRANTEES) ARE PROVIDED TECHNICAL MANAGEMENT AND SKILLS DEVELOPMENT SUPPORT BY LWR STAFF THROUGHOUT THE LIFECYCLE 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, SKILLS DEVELOPMENT 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 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; RUSSIA AND NEIGHBORING STATES-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; RUSSIA AND NEIGHBORING STATES-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual true Federation of Co-op Society Unions 1315 Walnut St Philadelphia PA 19107 454730993 501(c)(3) 43036 Mali Emergency BEE Group 13455 Pioneer Trl Littleton CO 80127 742752161 501(c)(3) 47497 Improving maternal, newborn and child health project (BAAL SWASTHYA PROJECT) 2 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds LWR PARTNER ORGANIZATIONS (SUB-GRANTEES) ARE PROVIDED TECHNICAL MANAGEMENT AND SKILLS DEVELOPMENT 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, SKILLS DEVELOPMENT 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. true true false false false false false false false Mahmoud Bah Chief Operating Officer 0 218750 0 10000 0 3950 0 17103 0 15670 0 265473 0 0 Tim McCully Executive Vice President 0 253635 0 0 0 9530 0 23342 0 18093 0 304600 0 0 Daniel Speckhard President and CEO 0 460090 0 0 0 70471 0 29700 0 22630 0 582891 0 0 JoAnn Theys Senior Vice President Finance and Administration 0 33155 0 0 0 142272 0 15788 0 104 0 191319 0 0 Cheri Kase Chief Information Officer 0 99498 0 0 0 390 0 8580 0 580 0 109048 0 0 Frederick Kellett Managing Director 0 7637 0 0 0 94816 0 9221 0 0 0 111674 0 0 Jeremy Bauman Executive Director, Ground Up Investing 0 154280 0 0 0 2362 0 13885 0 23373 0 193900 0 0 Edward Byrd Vice President of Global Operations 0 263760 0 0 0 4695 0 23803 0 23505 0 315763 0 0 Shelly Talcott Chief of Staff 0 165086 0 0 0 630 0 14914 0 16564 0 197194 0 0 Michael Watt Vice President of Global Operations 0 244258 0 0 0 5613 0 22048 0 8388 0 280307 0 0 Andrea Wilson General Counsel and Vice President of Compliance 0 238298 0 5000 0 4300 0 21962 0 23505 0 293065 0 0 Frances Woodard Chief People and Culture Officer 0 270079 0 0 0 4775 0 24372 0 8578 0 307804 0 0 Paul Auxila Chief of Party, Haiti Program 0 200000 0 0 0 145280 0 31075 0 8388 0 384743 0 0 Lali Chania Managing Director 0 167172 0 0 0 46879 0 19265 0 19644 0 252960 0 0 George Hanna Managing Director 0 209406 0 10000 0 720 0 19811 0 17788 0 257725 0 0 Mary Linehan Sr Tech, Infectious Diseases 0 159543 0 0 0 38565 0 15747 0 17905 0 231760 0 0 Eric Ramirez Senior Technical Director 0 190632 0 7500 0 0 0 17832 0 8379 0 224343 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation THE COMPENSATION OF THE ORGANIZATION'S CEO IS CONTROLLED BY THE POLICIES PUT IN PLACE BY CORUS INTERNATIONAL, WHICH INCLUDES BUT IS NOT LIMITED TO, COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY OR STUDY AND APPROVAL BY THE BOARD. Schedule J, Part I, Line 4a Severance or change-of-control payment MARY LINEHAN : $38,565 FREDERICK KELLET : $76,370 JOANN THEYS : $132,620 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan Total employee contribution to supplemental non-qualified retirement plan include: Speckhard, Daniel: $22,500 Woodard, Frances: $4,055 Byrd, Edward: $15,525 McCully, Timothy M: $5,010 Watt, Michael E: $19,039 Wilson, Andrea M: $3,580 BAH, Mahmoud: $3,500 Theys, JoAnn: $625 Bauman, Jeremy Allan: $2,363 Moyer, Mark: $900 Schedule J, Part II, Column (B)(iii) As part of Daniel Speckhard's compensation during calendar year 2023, he received reimbursements for his employee contributions to his 457b plan of $22,500 and 403(b) plan of $30,000 which are included in other reportable compensation. A MARYLAND ECONOMIC DEVELOPMENT CORPORATION 521376562 57420NOAV 2007-07-26 5955208 ADVANCE REFUNDING OF SERIES 2000 REVENUE BONDS false false false A 2675000 5955208 484501 5842905 112303 true true true true A false false true true false 0.0 false true A false false false true false false false false true A true Schedule K, Part I, Column (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. Schedule K, Part IV, Line 2c COLUMN A Issuer name: MARYLAND ECONOMIC DEVELOPMENT CORPORATION The calculation for computing no rebate due was performed on 06/29/2017 X KITS 377066 13242544 Other - APPRAISAL X QUILTS 305060 8873536 Other - APPRAISAL 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Other - KITS Number of items received. Other - QUILTS Number of items received Form 990, Part III, Line 4a-4c Description of program services (Expenses $ 557,855 including grants of $ 23,952)(Revenue $ 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. Form 990, Part VI, Line 11b Review of form 990 by governing body 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, Line 12c Conflict of interest policy 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, Line 15a Process to establish compensation of top management official 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, Line 19 Required documents available to the public 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 PARTNERPROJECT IMPLEMENTATION, E.G. SEEDS, AGRICULTURAL EQUIPMENT, ETC. INTERCHURCH MEDICAL ASSISTANCE INC 700 LIGHT STREET BALTIMORE MD 21230 522112460 SEE PART VII MD 501(c)(3) 7 NA false CORUS INTERNATIONAL 700 LIGHT STREET BALTIMORE MD 21230 843236198 SEE PART VII MD 501(c)(3) 7 NA false CORUS SOLUTIONS INC 700 LIGHT STREET BALTIMORE MD 21230 824219629 INNOVATING PUBLIC HEALTH AND ALLIED PROGRAMS. MD 501(c)(3) 7 NA false LUTHERAN CENTER CORPORATION 700 LIGHT STREET BALTIMORE MD 21230 522055143 MAINTAIN AND OPERATE THE LUTHERAN CENTER IN BALTIMORE, MD. MD 501(c)(3) Type I LUTHERAN WORLD RELIEF INC false CHARITABLE GIFT ANNUITY (5) 700 LIGHT STREET BALTIMORE MD 21230 INVESTMENT MD NA false CHARITABLE REMAINDER UNITRUST (2) 700 LIGHT STREET BALTIMORE MD 21230 INVESTMENT MD NA false CGA TECHNOLOGIES LIMITED 67 BLACKHEATH RD LONDON UK SE108PD HEALTH, EDUCATION SECTOR, SPECIFICALLY "EMPOWERING DIGITAL INFRASTRUCTURES FOR SOCIAL GOOD" UK CORUS International Inc false false false false false false false false false false false false false false true false false false false false LUTHERAN CENTER CORPORATION N 170970 CASH PAID CORUS INTERNATIONAL N 1104808 CASH PAID Schedule R, Part II, Column (b) INTERCHURCH MEDICAL ASSISTANCE, INC. INTEGRATED, HOLISTIC AND SUSTAINABLE HEALTH SYSTEMS THAT INCREASE ACCESS TO QUALITY HEALTH CARE, WITH AN EMPHASIS ON VULNERABLE PEOPLE. Schedule R, Part II, Column (b) CORUS INTERNATIONAL 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.