2025-08-12T09:28:03-04:00 2024-12-31 203934956 WHISMAN GIORDANO & ASSOCIATES LLC 111 CONTINENTAL DR STE 210 NEWARK DE 197134330 990 2024-01-01 510304530 MARTIN LUTHER FOUNDATION MART 3026548886 2809 BAYNARD BLVD WILMINGTON DE 19802 JOHN HARTNETT CHAIRMAN 3026548886 2025-06-17 false JOSEPH V GIORDANO CPA P01249336 3022660202 2025-08-11 2024 2025-03-06 01:10:19Z MICHELLE PERDEW 2809 BAYNARD BLVD WILMINGTON DE 19802 14599 false X N/A X 1959 DE PROVIDE FINANCIAL SUPPORT TO LUTHERAN COMMUNITY SERVICES, INC. 6 6 0 6 0 0 0 12642 14599 0 12642 14599 0 0 0 0 0 0 0 12642 14599 609769 683410 0 609769 683410 PROVIDE FINANCIAL SUPPORT TO LUTHERAN COMMUNITY SERVICES, INC. false false THE MARTIN LUTHER FOUNDATION DID NOT PROVIDE PROGRAM SUPPORT IN 2024 TO LUTHERAN COMMUNITY SERVICES, A RELATED ORGANIZATION. true false false false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false false false false false false X 6 6 false false false false false false false true true false false false true true true true true true true false X X ROB GURNEE 3026548886 2809 BAYNARD BOULEVARD WILMINGTON DE 19802 X JOHN HARTNETT CHAIRMAN 1.00 X X 0 0 0 BILL BRIZENDINE VICE CHAIR 1.00 X X 0 0 0 MICHELLE PERDEW SECRETARY 1.00 X X 0 0 0 BILL BECHSTEIN TREASURER 1.00 X X 0 0 0 BARB KING BOARD MEMBER 1.00 X 0 0 0 DAVID WARNER BOARD MEMBER 1.00 X 0 0 0 ROB GURNEE EXECUTIVE DI 1.00 X 0 0 0 false false false 14599 14599 14599 14599 0 0 0 0 609769 683410 609769 683410 0 0 X 296219 369860 313550 313550 609769 683410 609769 683410 14599 59042 X false true X true false X X 1 LUTHERAN COMMUNITY SERVICES INC LUTHERAN COMMUNITY SERVICES INC 510102403 1 true 0 0 1 0 true false false false false false false false false false false false false false false true X 73641 59042 59042 14599 14599 SCHEDULE D, PAGE 3, PART X THE MARTIN LUTHER FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3). FURTHER, THE FOUNDATION HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE BECAUSE IT IS AN ORGANIZATION DESCRIBED IN CODE SECTION 509(A)(3). ALTHOUGH MLF IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES, THE ORGANIZATION IS REQUIRED TO ADHERE TO ASC 740, ACCOUNTING FOR INCOME TAXES. ASC 740 CLARIFIES THE ACCOUNTING AND REPORTING FOR INCOME TAXES WHERE INTERPRETATION OF THE TAX LAW MAY BE UNCERTAIN. ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF INCOME TAX UNCERTAINTIES WITH RESPECT TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF THE RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. CURRENTLY, THE DECEMBER 31, 2021, 2022, AND 2023, TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY THIS JURISDICTION. ANY INTEREST AND PENALTIES RELATED TO INCOME TAXES WOULD BE RECORDED IN INCOME TAX EXPENSE. THERE ARE NO INTEREST AND PENALTIES AS OF DECEMBER 31, 2024 AND 2023. FORM 990, PAGE 6, PART VI, LINE 11B THE ENTITY'S BOARD OF MANAGERS DESIGNATES THE TREASURER AS BOARD MEMBER TO REVIEW THE 990. HE REVIEWS THE 990 ALONG WITH THE EXECUTIVE DIRECTOR OF THE ENTITY'S PARENT ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 12C ALL MATTERS RELATING TO A POSSIBLE FAILURE TO THE CONFLICTS ON INTEREST POLICY, ARE DEALT WITH DISCRETION AND CONFIDENCE. ANY QUESTION OF WHETHER AN EMPLOYEE OR BOARD MEMBER HAS FAILED TO COMPLY WITH THE STANDARDS OF THE POLICY, WILL BE DETERMINED BY THE BOARD. THE AGENCY BOARD ALSO DETERMINES THE APPROPRIATE CORRECTIVE ACTION FOR SAID EMPLOYEE OR BOARD MEMBER THAT FAIL TO COMPLY. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND EVALUATED BY THE PERSONNEL COMMITTEE AND INCLUDES, BUT NOT LIMITED TO, DIRECT INPUT FROM THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15B THE PERSONNEL COMMITTEE REVIEWS THE SALARY OF EACH EMPLOYEE AT LEAST ONCE ANNUALLY. THE BOARD OF TRUSTEES DETERMINES THE BUDGET FOR SALARIES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, UPON REQUEST TO THE CHAIR. THE FORM 990 IS ALSO AVAILABLE ON GUIDESTAR. LUTHERAN COMMUNITY SERVICES INC 2809 BAYNARD BOULEVARD WILMINGTON DE 19802 510102403 SUPPORT DE 501C3 7 N/A false false false false false false false false false false false false false false false false false false false false