2026-08-18T09:49:13+00:00 2025-09-30 135381590 BDO USA 8401 GREENSBORO DR STE 800 MCLEAN VA 221023599 990 2024-10-01 132574963 LUTHERAN WORLD RELIEF INC LUTH 2028886200 700 LIGHT STREET BALTIMORE MD 212303850 ROBERT MOONEY CHIEF FINANCIAL AND ADMIN. OFFICER 2028886200 2026-08-18 true TODD TERESCO P00247720 7038930600 2026-08-18 2024 2025-03-06 01:10:19Z DANIEL SPECKHARD 700 LIGHT STREET BALTIMORE MD 212303850 71719770 false X WWW.LWR.ORG X 1945 NY THIS RETURN SHOULD BE REVIEWED TOGETHER WITH LUTHERAN WORLD RELIEF'S RELATED ORGANIZATIONS CORUS INTERNATIONAL, INC., (CONTINUED ON SCHEDULE O) 15 15 0 15 0 70484726 69769576 0 0 1618832 1948965 0 0 72103558 71718541 3625911 3988353 0 0 11320607 10196188 0 0 9020119 41352787 35551173 56299305 49735714 15804253 21982827 124202513 157305358 38611450 54835962 85591063 102469396 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 27043546 1976721 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. 8654218 904560 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. 2412300 1080726 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. 478201 26346 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. 478201 26346 38588265 true true false 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 false true true false false false false false false false false false false true false false false false true false false true false true X 29 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 15 15 false false false false false false false true true false false false true true true true true true true true false false AL AK AZ AR CA CO CT DE 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 ROBERT MOONEY 2028886200 700 LIGHT STREET BALTIMORE MD 212303850 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 2.0 6.0 X 0 0 0 KENNETH JONES DIRECTOR 2.0 6.0 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 2.0 6.0 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 DANIEL SPECKHARD PRESIDENT & CEO 2.0 46.7 X 0 562570 40008 ROBERT MOONEY CFAO (AS OF 02/2025) 2.0 48.0 X 0 0 0 ANDREA WILSON VICE PRESIDENT, LEGAL AND COMPLIANCE 0.0 47.3 X 0 241110 46941 EDWARD BYRD VICE PRESIDENT GLOBAL RELATIONSHIPS RESOURCES 0.0 44.8 X 0 265720 49156 FRANCES WOODARD CHIEF PEOPLE & CULTURE OFFICER 0.0 44.9 X 0 271020 33466 JEREMY BAUMAN EXECUTIVE DIRECTOR, GROUND UP INVESTING 0.0 41.4 X 0 160313 39523 MAHMOUD BAH CHIEF OPERATING OFFICER 2.0 48.4 X 0 367803 56291 TIMOTHY MCCULLY EXECUTIVE VICE PRESIDENT 0.0 45.0 X 0 259150 42754 DOROTHY OWUOR KIBURI MIHR DIRECTOR OF FINANCE & OPERATIONS 0.0 40.0 X 0 200000 26939 ERIC RAMIREZ SENIOR TECHNICAL DIRECTOR - MNC 0.0 41.8 X 0 205632 27456 FRANCOIS WILLY STACO DEPUTY CHIEF OF PARTY, IHSD 0.0 40.0 X 0 205073 32594 GEORGE HANNA MANAGING DIRECTOR, MIHR 0.0 45.2 X 0 230126 40118 PAUL AUXILA MANAGING DIRECTOR/IHSD COP 0.0 46.2 X 0 337921 41922 0 3306438 477168 0 false true false MIDWEST WAREHOUSE INC 398 EAST RICHMOND STREET E ST PAUL MN 55075 WAREHOUSE STORAGE 638712 CDRCREATIVE DIRECT RESPONSE INC 16900 SCIENCE DRIVE BOWIE MD 20715 MARKETING 544638 RPX CONSULTING GROUP INC 26 ELM STREET DELHI NY 13753 CONSULTING 459467 BRETHREN SERVICE CENTER 601 MAIN ST PO BOX 188 NEW WINDSOR MD 27116 WAREHOUSE STORAGE 447930 SOUTHWEST PUBLISHING & MAILING CORP 4000 SE ADAMS STREET TOPEKA KS 66609 MARKETING 315656 13 29397 11533566 58206613 16880163 69769576 0 0 0 0 0 1950194 0 0 1950194 0 0 0 1229 0 -1229 0 -1229 0 0 -1229 0 0 0 0 0 0 0 0 71718541 0 0 1948965 1082712 1082712 2905641 2905641 0 0 7421178 5052972 616351 1751855 529533 360552 43979 125002 2095685 1426921 174053 494711 149792 101991 12441 35360 3546837 1654971 188388 1703478 85758 40015 4555 41188 53098 24776 2820 25502 112305 52402 5965 53938 1204543 127011 110882 966650 3015293 317943 277566 2419784 782403 82499 72022 627882 639424 582960 56171 293 1227036 902342 87069 237625 665040 647837 1479 15724 34705 34043 53 609 72800 60213 12587 0 MATERIAL DONATIONS EXPENSES (KITS AND QUILTS) 21506077 21505858 219 0 PROGRAM INPUT EXPENSES 1463792 1462760 1032 0 BANK AND MERCHANT FEES 557775 29408 53936 474431 MISCELLANEOUS EXPENSES 482434 65374 401471 15589 101853 67064 4291 30498 49735714 38588265 2127330 9020119 12617763 35209851 22182931 23237103 2959976 2915598 4273413 2569362 0 0 0 0 13577148 10729401 230294 205714 2564461 2449294 436130 115167 0 5672492 3041801 62252366 79281361 124202513 157305358 3627077 34154984 32170915 19736306 949256 778803 0 0 1864202 165869 38611450 54835962 X 75824850 89702375 9766213 12767021 85591063 102469396 124202513 157305358 X 21982827 176080 -5280574 X false true true true true X 55890638 64325543 60833140 70484726 69769576 321303623 0 0 55890638 64325543 60833140 70484726 69769576 321303623 0 321303623 253937 354057 521737 1618832 1950194 4698757 0 0 0 28560 0 0 28560 326030940 0 0.98550 0.98920 X SCHEDULE A, PART II, LINE 10 OTHER INCOME DESCRIPTION - MISCELLANEOUS, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 28560.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 28560.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1402625 2246 2246 1402625 1402625 70767 70767 1402625 1402625 60183 60183 1402625 1402625 30968 30968 1402625 1352625 50000 5889 5889 1402625 0.0 1.0 0.0 false false 104775 104775 0 396388 281221 115167 805788 805788 0 1257510 1257510 0 115167 INTERCOMPANY RECEIVABLES 77048806 CHARITABLE TRUSTS 933671 OTHER ASSETS 801394 CASH SURRENDER VALUE OF LIFE 387452 OPERATING LEASE RIGHT OF USE ASSETS 110038 79281361 FEDERAL INCOME TAXES OPERATING LEASE LIABILITY 101241 AMOUNTS DUE TO SUBRECIPIENTS 64627 INTERCOMPANY PAYABLES 1 165869 X 0 0 0 0 0 0 0 0 0 0 0 0 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, 2025 AND 2024. 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, 2025 AND 2024. LWR IS OPEN TO EXAMINATION BY TAXING AUTHORITIES FROM ITS TAX YEAR ENDED SEPTEMBER 30, 2022 FORWARD. true CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANTMAKING 19498 CENTRAL AMERICA AND THE CARIBBEAN 3 66 PROGRAM SERVICES TECHNICAL MANAGEMENT AND CAPACITY BUILDING SUPPORT 1226196 EAST ASIA AND THE PACIFIC 0 14 PROGRAM SERVICES TECHNICAL MANAGEMENT AND CAPACITY BUILDING SUPPORT 222495 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 GRANTMAKING 287185 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTMAKING 208377 MIDDLE EAST AND NORTH AFRICA 1 10 PROGRAM SERVICES TECHNICAL MANAGEMENT AND CAPACITY BUILDING SUPPORT 724573 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES TECHNICAL MANAGEMENT AND CAPACITY BUILDING SUPPORT 21915 SOUTH AMERICA 0 0 GRANTMAKING 79050 SOUTH AMERICA 0 11 PROGRAM SERVICES TECHNICAL MANAGEMENT AND CAPACITY BUILDING SUPPORT 629657 SOUTH ASIA 0 0 GRANTMAKING 492973 SOUTH ASIA 1 28 PROGRAM SERVICES TECHNICAL MANAGEMENT AND CAPACITY BUILDING SUPPORT 954648 SUB-SAHARAN AFRICA 0 0 GRANTMAKING 1818558 SUB-SAHARAN AFRICA 15 246 PROGRAM SERVICES TECHNICAL MANAGEMENT AND CAPACITY BUILDING SUPPORT 6450491 20 375 0 0 20 375 13135616 0 13135616 CENTRAL AMERICA AND THE CARIBBEAN STRENGTHENING OF COMMUNITY-BASED STRUCTURES FOR DISASTER PREPAREDNESS AND MITIGATIO 19498 WIRE EUROPE (INCLUDING ICELAND AND GREENLAND) USDA TRACE NIGERIA - FOOD FOR PROGRESS CACAO VALUE CHAIN STRENGTHENING 236711 WIRE EUROPE (INCLUDING ICELAND AND GREENLAND) MATSYA (MODERNIZING AQUACULTURE IN NEPAL) 30474 WIRE EUROPE (INCLUDING ICELAND AND GREENLAND) UAE004 - AGRICTULTURE SUPPORT TO KHARKIVE FARMERS (ELCA) 20000 WIRE MIDDLE EAST AND NORTH AFRICA AMAL (HOPE) PROJECT PHASE II 80000 WIRE MIDDLE EAST AND NORTH AFRICA LEBANON DISPLACEMENT CRISIS RESPONSE 41376 WIRE MIDDLE EAST AND NORTH AFRICA QUEST RECOVERING BUSINESSES PHASE 2 87000 WIRE SOUTH AMERICA FOOD SECURITY IN CASTROVIRREYNA, PERU (2023-2026) 47925 WIRE SOUTH AMERICA MOCCA REGIONAL LATIN AMERICA 16725 WIRE SOUTH AMERICA TRANSFORMING THE VRAEM 14400 WIRE SOUTH ASIA BUILDING DISASTER RESILIENT COMMUNITIES IN NEPAL (UTTHANSHIL) 129620 WIRE SOUTH ASIA DISASTER RESILIENT YOUTH AND WOMEN ENTREPRENEURSHIP PROJECT 38114 WIRE SOUTH ASIA IMPROVING MATERNAL, NEWBORN AND CHILD HEALTH PROJECT (BAAL SWASTHYA PROJECT) 16490 WIRE SOUTH ASIA MATSYA (MODERNIZING AQUACULTURE IN NEPAL) 180238 WIRE SOUTH ASIA PROMOTING NATURE-BASED SOLUTIONS 40151 WIRE SOUTH ASIA SUPPORT EARTHQUAKE-AFFECTED INDIVIDUALS IN JAJARKOT DISTRICT, KARNALI PROVINCE, NEPAL 12082 WIRE SOUTH ASIA YOUTH ENTREPRENEURSHIP DEVELOPMENT PROJECT 49524 WIRE SUB-SAHARAN AFRICA CORUS EDUCATION INITIATIVE IN SIERRA LEONE 200187 WIRE SUB-SAHARAN AFRICA ESPOIR: SOWING RESILIENCE IN THE CENTRE-NORD AND EAST REGIONS OF BURKINA FASO 642483 WIRE SUB-SAHARAN AFRICA PROFIT (PROMOTION DES FILIERES HORTICOLES AU TOGO) 646674 WIRE SUB-SAHARAN AFRICA MALI EMERGENCY NUTRITION AND FOOD SECURITY RESPONSE 22028 WIRE SUB-SAHARAN AFRICA MATSYA (MODERNIZING AQUACULTURE IN NEPAL) 26756 WIRE SUB-SAHARAN AFRICA USDA TRACE NIGERIA - FOOD FOR PROGRESS CACAO VALUE CHAIN STRENGTHENING 307185 WIRE 23 0 false false false false false false 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; SOUTH AMERICA-ACCRUAL; SOUTH ASIA-ACCRUAL; SUB-SAHARAN AFRICA-ACCRUAL true CHURCH WORLD SERVICE 475 RIVERSIDE DRIVE NEW YORK NY 10115 134080201 501(C)(3) 165016 EMERGENCY ASSISTANCE ACCION INTERNATIONAL 711 ATLANTIC AVE BOSTON MA 02111 132535763 501(C)(3) 34069 EMERGENCY ASSISTANCE ABCCM 30 CUMBERLAND AVE ASHEVILLE NC 28801 561151621 501(C)(3) 70000 EMERGENCY ASSISTANCE CATHOLIC CHARITIES USA 2050 BALLENGER AVE ALEXANDRIA VA 22314 530196620 501(C)(3) 282500 EMERGENCY ASSISTANCE CATHOLIC RELIEF SERVICES 228 W LEXINGTON ST BALTIMORE MD 21201 135563422 501(C)(3) 73002 EMERGENCY ASSISTANCE CEVA AIR AND OCEAN USA 10700 WAVELAND AVE FRANKLIN PARK IL 60131 132635593 18233 EMERGENCY ASSISTANCE INSPIRITUS 34 PEACHTREE ST ATLANTA GA 30303 580566156 501(C)(3) 162500 EMERGENCY ASSISTANCE LA REGIONAL FOOD BANK 1734 E 41ST STREET LOS ANGELES CA 90058 953135658 501(C)(3) 37500 EMERGENCY ASSISTANCE LFS OF THE CAROLINAS PO BOX 947 SALISBURY CA 28145 561286323 501(C)(3) 87376 EMERGENCY ASSISTANCE LUTHERAN SERVICES FLORIDA 3627 W WATERS AVE TAMPA FL 33614 591064043 501(C)(3) 72377 EMERGENCY ASSISTANCE SCSELCA- SOUTHWEST CALIFORNIA SYNOD 1300 E COLORADO STREET GLENDALE CA 91205 363514249 501(C)(3) 42000 EMERGENCY ASSISTANCE SOUTHWESTERN TEXAS SYNOD 1090 OESTREICH DRIVE SEGUIN TX 78155 363514302 501(C)(3) 37500 EMERGENCY ASSISTANCE 11 1 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. false true false false false false false false false DANIEL SPECKHARD PRESIDENT & CEO 0 485087 0 0 0 77483 0 31050 0 8958 0 602578 0 0 MAHMOUD BAH CHIEF OPERATING OFFICER 0 352083 0 15000 0 720 0 31050 0 25241 0 424094 0 0 JEREMY BAUMAN EXECUTIVE DIRECTOR, GROUND UP INVESTING 0 160313 0 0 0 0 0 14428 0 25095 0 199836 0 0 EDWARD BYRD VICE PRESIDENT GLOBAL RELATIONSHIPS RESOURCES 0 265000 0 0 0 720 0 23915 0 25241 0 314876 0 0 TIMOTHY MCCULLY EXECUTIVE VICE PRESIDENT 0 254000 0 0 0 5150 0 23324 0 19430 0 301904 0 0 ANDREA WILSON VICE PRESIDENT, LEGAL AND COMPLIANCE 0 240390 0 0 0 720 0 21700 0 25241 0 288051 0 0 FRANCES WOODARD CHIEF PEOPLE & CULTURE OFFICER 0 270300 0 0 0 720 0 24392 0 9074 0 304486 0 0 PAUL AUXILA MANAGING DIRECTOR/IHSD COP 0 212330 0 0 0 125591 0 30413 0 11509 0 379843 0 0 GEORGE HANNA MANAGING DIRECTOR, MIHR 0 209406 0 20000 0 720 0 20711 0 19407 0 270244 0 0 DOROTHY OWUOR KIBURI MIHR DIRECTOR OF FINANCE & OPERATIONS 0 180000 0 20000 0 0 0 18000 0 8939 0 226939 0 0 ERIC RAMIREZ SENIOR TECHNICAL DIRECTOR - MNC 0 190632 0 15000 0 0 0 18507 0 8949 0 233088 0 0 FRANCOIS WILLY STACO DEPUTY CHIEF OF PARTY, IHSD 0 107100 0 0 0 97973 0 18457 0 14137 0 237667 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 4B SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN TOTAL EMPLOYEE CONTRIBUTION TO SUPPLEMENTAL NON QUALIFIED RETIREMENT PLAN INCLUDE: SPECKHARD, DANIEL: $22,500 MCCULLY, TIMOTHY M: $14,000 BYRD, EDWARD: $8,000 WILSON, ANDREA M: $1,506 WATT, MICHAEL E: $643 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 false 0 0 0.0 false false 0 false true A false false false true false false 0 false false false 0 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 COLUMN A ISSUER NAME: MARYLAND ECONOMIC DEVELOPMENT CORPORATION THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 06/29/2017 X KITS 564409 11289143 OTHER - APPRAISAL X QUILTS 240908 5591020 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 I, LINE 1 BRIEF MISSION INTERCHURCH MEDICAL ASSISTANCE INC., AND CORUS SOLUTIONS, INC. LUTHERAN WORLD RELIEF'S MISSION IS TO OPERATE EXCLUSIVELY AS A NONSTOCK CHARITABLE ORGANIZATION FOR RELIGIOUS, CHARITABLE AND URGENTLY END POVERTY, SUFFERING AND INJUSTICE WHEREVER THEY AFFLICT HUMANITY, WITH ENDURING PARTNERSHIP AND EXPERTISE. FORM 990, PART III, LINE 4A-4C DESCRIPTION OF PROGRAM SERVICES (EXPENSES $ 478,201 INCLUDING GRANTS OF $ 26,346)(REVENUE $ 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. 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. 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. FORM 990, PART VI, LINE 15B PROCESS TO ESTABLISH COMPENSATION OF OTHER EMPLOYEES COMPENSATION OF ALL OTHER STAFF (INCLUDING OTHER OFFICERS): COMPENSATION OF ALL 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 KNOWHOW 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. 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 PARTNER PROJECT IMPLEMENTATION, E.G. SEEDS, AGRICULTURAL EQUIPMENT, ETC. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES SUBSIDIARY ELIMINATION ADJUSTMENT - 45795; TRANSFER OF GUI INVESTMENT TO CORUS - -5326369; TOTAL - -5280574; 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 0 0 0 false CHARITABLE REMAINDER UNITRUST (2) 700 LIGHT STREET BALTIMORE MD 21230 INVESTMENT MD NA 0 0 0 false CGA TECHNOLOGIES LIMITED 67 BLACKHEATH RD LONDON UK SE108PD HEALTH, EDUCATION SECTOR, SPECIFICALLY "EMPOWERING DIGITAL INFRASTRUCTURES FOR SOCIAL GOOD" UK CORUS INTERNATIONAL INC 0 0 0 false false false false false false false false false false false false false false true false false false false false LUTHERAN CENTER CORPORATION N 118025 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.