2026-08-18T09:51:04+00:00 2025-09-30 135381590 BDO USA 8401 GREENSBORO DR STE 800 MCLEAN VA 221023599 990 2024-10-01 843236198 CORUS INTERNATIONAL INC CORU 4102302800 700 LIGHT STREET BALTIMORE MD 21230 ROBERT MOONEY CHIEF FINANCIAL & ADMIN. OFFICER 4102302800 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 21230 2445934 false X WWW.CORUSINTERNATIONAL.ORG X 2019 MD THIS RETURN SHOULD BE REVIEWED TOGETHER WITH CORUS INTERNATIONAL'S RELATED ORGANIZATIONS LUTHERAN WORLD RELIEF, INC., (CONTINUED ON SCHEDULE O) 15 15 207 15 0 2012492 2211763 0 0 0 234171 0 0 2012492 2445934 0 1298340 0 17380306 18244269 0 1519440 8914791 11089583 26295097 30632192 -24282605 -28186258 7746384 14346465 80570410 109065100 -72824026 -94718635 TO 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 (CONTINUED ON SCHEDULE O) false false 6395570 1298340 0 IN CONJUCTION WITH RELATED ORGANIZATIONS, LUTHERAN WORLD RELIEF, INTERCHURCH MEDICAL ASSISTANCE (IMA WORLD HEALTH), CORUS SOLUTIONS, GROUND UP INVESTING, AND CGA TECHNOLOGIES, CORUS INTERNATIONAL WORKS TO PROVIDE SERVICES THAT HELP PEOPLE AND COMMUNITIES LIFT THEMSELVES OUT OF POVERTY, SUPPORT WELL-BEING AND HEALTH OF INDIVIDUALS, FAMILIES AND COMMUNITIES AND TO IMPROVE AGRICULTURAL OUTCOMES AND PRACTICES IN ORDER TO IMPROVE RESILIENCY AND STABILITY OF RURAL ECONOMIES. 6395570 true true false false false false false false false false true false true true true true false true false true true true false false false false false false false true false false false false false false false false false false false false false false true true true true false false true X 0 0 207 true false true ID SU TZ UP 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 CA CO CT DE DC FL GA AL 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 AZ RI SC SD TN TX UT VT VA AR WA WV WI WY X X ROBERT MOONEY 4102302800 700 LIGHT STREET BALTIMORE MD 21230 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 42.7 6.0 X 562570 0 40008 ROBERT MOONEY CFAO (AS OF 02/2025) 44.0 6.0 X 0 0 0 ANDREA WILSON VICE PRESIDENT, LEGAL AND COMPLIANCE 47.3 0.0 X 241110 0 46941 EDWARD BYRD VICE PRESIDENT GLOBAL RELATIONSHIPS RESOURCES 44.8 0.0 X 265720 0 49156 FRANCES WOODARD CHIEF PEOPLE & CULTURE OFFICER 44.9 0.0 X 271020 0 33466 JEREMY BAUMAN EXECUTIVE DIRECTOR, GROUND UP INVESTING 41.4 0.0 X 160313 0 39523 MAHMOUD BAH CHIEF OPERATING OFFICER 44.4 6.0 X 367803 0 56291 TIMOTHY MCCULLY EXECUTIVE VICE PRESIDENT 45.0 0.0 X 259150 0 42754 DOROTHY OWUOR KIBURI MIHR DIRECTOR OF FINANCE & OPERATIONS 40.0 0.0 X 200000 0 26939 ERIC RAMIREZ SENIOR TECHNICAL DIRECTOR - MNC 41.8 0.0 X 205632 0 27456 FRANCOIS WILLY STACO DEPUTY CHIEF OF PARTY, IHSD 40.0 0.0 X 205073 0 32594 GEORGE HANNA MANAGING DIRECTOR, MIHR 45.2 0.0 X 230126 0 40118 PAUL AUXILA MANAGING DIRECTOR/IHSD COP 46.2 0.0 X 337921 0 41922 3306438 0 477168 12 false true false 0 2211763 2211763 0 0 0 0 0 234171 0 0 234171 0 0 0 0 0 0 0 0 0 2445934 0 0 234171 X 44493 44493 1253847 1253847 2420563 466549 1821400 132614 11977591 2238437 9116969 622185 2539609 950109 1387026 202474 1306506 1306506 507351 507351 192469 192469 3352235 514791 2743446 93998 309119 2545 13819 292755 80544 6148 64666 9730 1918157 67032 1851034 91 1010870 349753 647599 13518 91130 39565 51251 314 51688 1792 48774 1122 436104 2212 433892 EQUIPMENT RENTAL, REPAIRS & MAINTENANCE 1342835 51001 1171314 120520 MEMBERSHIP FEES 211340 47268 158251 5821 PROGRAM INPUT EXPENSES 138833 139300 -467 BANK, MERCHANT & INVESTMENT FEES 83588 2909 57038 23641 1363320 217819 1144844 657 30632192 6395570 22717182 1519440 405865 521766 148208 2021594 0 0 0 0 111799 485288 384822 597010 746717 46686 324872 700031 0 223946 2432371 6146872 7588405 7746384 14346465 2127448 2976779 0 0 78442962 106088321 80570410 109065100 X -72989371 -95318223 165345 599588 -72824026 -94718635 7746384 14346465 X -28186258 6291649 X false true true true true X 21209 34455 126810 2012492 2211763 4406729 0 0 21209 34455 126810 2012492 2211763 4406729 2732220 1674509 0 0 0 0 234171 234171 0 0 0 167 0 0 167 4641067 0 0.36080 0.0 X SCHEDULE A, PART II, LINE 10 OTHER INCOME DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 167.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 167.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 367780 46686 321094 3778 0 3778 375159 375159 700031 OTHER INVESTMENTS 2432371 F 2432371 INTERCOMPANY RECEIVABLE 5754705 OPERATING LEASE RIGHT OF USE ASSETS 1400147 OTHER ASSETS 261891 ADVANCES TO SUB RECIPIENTS 171662 7588405 FEDERAL INCOME TAXES INTERCOMPANY PAYABLE 103603146 OPERATING LEASE LIABILITY 1533601 REFUNDABLE ADVANCES FOR PROGRAMS 951574 106088321 X 0 0 0 0 0 0 0 0 0 0 0 0 SCHEDULE D, PART X, LINE 2 FIN 48 (ASC 740) FOOTNOTE CORUS INTERNATIONAL, INC. IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE IRC. IN ADDITION, CONTRIBUTIONS TO CORUS 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. CORUS INTERNATIONAL, INC. HAD NO NET UNRELATED BUSINESS INCOME FOR THE YEARS ENDED SEPTEMBER 30, 2025 AND 2024. CORUS INTERNATIONAL, INC. 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. CORUS INTERNATIONAL, INC. FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTIONS. CORUS INTERNATIONAL, INC. 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 CORUS INTERNATIONAL, INC.'S FINANCIAL POSITION, RESULTS OF ACTIVITIES OR CASH FLOWS. ACCORDINGLY, CORUS INTERNATIONAL, INC. HAS NOT RECORDED ANY RESERVES OR RELATED ACCRUALS FOR TAXES, INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS ON SEPTEMBER 30, 2025 AND 2024. CORUS INTERNATIONAL, INC. IS OPEN TO EXAMINATION BY TAXING AUTHORITIES FROM ITS TAX YEAR ENDED SEPTEMBER 30, 2022 FORWARD. true CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES PROGRAM MANAGEMENT 84226 EAST ASIA AND THE PACIFIC 2 3 PROGRAM SERVICES PROGRAM MANAGEMENT 189331 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 GRANT MAKING 308747 MIDDLE EAST AND NORTH AFRICA 0 0 GRANT MAKING 81172 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES PROGRAM MANAGEMENT 166305 RUSSIA AND NEIGHBORING STATES 0 0 GRANT MAKING 314963 RUSSIA AND NEIGHBORING STATES 3 15 PROGRAM SERVICES PROGRAM MANAGEMENT 30675 SOUTH AMERICA 0 0 PROGRAM SERVICES PROGRAM MANAGEMENT 39154 SOUTH AMERICA 0 0 PROGRAM SERVICES PROGRAM MANAGEMENT 14790 SOUTH ASIA 0 0 GRANT MAKING 34289 SUB-SAHARAN AFRICA 0 0 GRANT MAKING 514676 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES PROGRAM MANAGEMENT 9112 5 18 0 0 5 18 1787440 0 1787440 EUROPE (INCLUDING ICELAND AND GREENLAND) MICRO-ENTERPRISE DEVELOPMENT FOR STRONGER POST-DISASTER COMMUNITIES IN THE EARTHQUAKE ZONE 70170 WIRE EUROPE (INCLUDING ICELAND AND GREENLAND) PROTECT HER TOGETHER: STRENGTHENING COMMUNITIES, SAVING LIVES 155593 WIRE EUROPE (INCLUDING ICELAND AND GREENLAND) SSWIFT EMERGENCY FUNDING AND SUPPORT FOR UKRAININA IDPS AND OPERATIONS 11455 WIRE EUROPE (INCLUDING ICELAND AND GREENLAND) LUTHERAN WORLD FEDERATION - MYANMAR EARTHQUAKE APPEALS FUND 21250 WIRE EUROPE (INCLUDING ICELAND AND GREENLAND) UTOMER TURKEY EMERGENCY RESPONSE TRAUMA PROJECT (TURKEY) 50279 WIRE MIDDLE EAST AND NORTH AFRICA LDSCA HEALTH PROJECT 81172 WIRE RUSSIA AND NEIGHBORING STATES PROTECT HER TOGETHER: STRENGTHENING COMMUNITIES, SAVING LIVES 45455 WIRE RUSSIA AND NEIGHBORING STATES PHASE II OF THE FARMHELP PROJECT 40927 WIRE RUSSIA AND NEIGHBORING STATES UAE004 - AGRICTULTURE SUPPORT TO KHARKIVE FARMERS (ELCA) 8729 WIRE RUSSIA AND NEIGHBORING STATES PROTECT HER: PROMOTING RESILIENCE OPPORTUNITIES AND THRIVING ENVIRONMENTS 219852 WIRE SOUTH ASIA IMPROVING MATERNAL, NEWBORN AND CHILD HEALTH PROJECT (BAAL SWASTHYA PROJECT) 7022 WIRE SOUTH ASIA LUTHERAN WORLD FEDERATION - MYANMAR EARTHQUAKE APPEALS FUND 27267 WIRE SUB-SAHARAN AFRICA HEALTH 66424 WIRE SUB-SAHARAN AFRICA MPOX AWARENESS - KAILAHUN AND PUJEHUN (SIERRA LEONE) 24000 WIRE SUB-SAHARAN AFRICA PROTECT HER TOGETHER: STRENGTHENING COMMUNITIES, SAVING LIVES 157435 WIRE SUB-SAHARAN AFRICA PROTECT HER: PROMOTING RESILIENCE OPPORTUNITIES AND THRIVING ENVIRONMENTS 266817 WIRE 16 0 false false true false false false SCHEDULE F, PART I, LINE 2 PROCEDURES FOR MONITORING USE OF GRANT FUNDS CORUS INTERNATIONAL PARTNER ORGANIZATIONS (SUB-GRANTEES) ARE PROVIDED TECHNICAL MANAGEMENT AND SKILLS DEVELOPMENT SUPPORT BY CORUS INTERNATIONAL 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 CORUS INTERNATIONAL, 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. CORUS INTERNATIONAL 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, CORUS INTERNATIONAL 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 EUROPE (INCLUDING ICELAND AND GREENLAND)-ACCRUAL; MIDDLE EAST AND NORTH AFRICA-ACCRUAL; RUSSIA AND NEIGHBORING STATES-ACCRUAL; SOUTH ASIA-ACCRUAL; SUB-SAHARAN AFRICA-ACCRUAL X X X X X X true true false false false false false false false DANIEL SPECKHARD PRESIDENT & CEO 485087 0 0 0 77483 0 31050 0 8958 0 602578 0 0 0 MAHMOUD BAH CHIEF OPERATING OFFICER 352083 0 15000 0 720 0 31050 0 25241 0 424094 0 0 0 JEREMY BAUMAN EXECUTIVE DIRECTOR, GROUND UP INVESTING 160313 0 0 0 0 0 14428 0 25095 0 199836 0 0 0 EDWARD BYRD VICE PRESIDENT GLOBAL RELATIONSHIPS RESOURCES 265000 0 0 0 720 0 23915 0 25241 0 314876 0 0 0 TIMOTHY MCCULLY EXECUTIVE VICE PRESIDENT 254000 0 0 0 5150 0 23324 0 19430 0 301904 0 0 0 ANDREA WILSON VICE PRESIDENT, LEGAL AND COMPLIANCE 240390 0 0 0 720 0 21700 0 25241 0 288051 0 0 0 FRANCES WOODARD CHIEF PEOPLE & CULTURE OFFICER 270300 0 0 0 720 0 24392 0 9074 0 304486 0 0 0 PAUL AUXILA MANAGING DIRECTOR/IHSD COP 212330 0 0 0 125591 0 30413 0 11509 0 379843 0 0 0 GEORGE HANNA MANAGING DIRECTOR, MIHR 209406 0 20000 0 720 0 20711 0 19407 0 270244 0 0 0 DOROTHY OWUOR KIBURI MIHR DIRECTOR OF FINANCE & OPERATIONS 180000 0 20000 0 0 0 18000 0 8939 0 226939 0 0 0 ERIC RAMIREZ SENIOR TECHNICAL DIRECTOR - MNC 190632 0 15000 0 0 0 18507 0 8949 0 233088 0 0 0 FRANCOIS WILLY STACO DEPUTY CHIEF OF PARTY, IHSD 107100 0 0 0 97973 0 18457 0 14137 0 237667 0 0 0 SCHEDULE J, PART I, LINE 1A TAX INDEMNIFICATION AND GROSS-UP PAYMENTS DANIEL SPECKHARD RECEIVED GROSS UP PAYMENTS FOR $52,500 THAT WERE INCLUDED IN HIS TAXABLE COMPENSATION DURING THE CURRENT YEAR. SCHEDULE J, PART I, LINE 1A HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE PAUL AUXILA AND FRANCOIS WILLY STACO RECEIVED HOUSING ALLOWANCES AND THIS WAS INCLUDED IN THEIR TAXABLE COMPENSATION DURING THE CURRENT YEAR. 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 AL-ZUABI, ABDALLAH: $48,750 LEVEQUE, NADIA ELISABETH: $37,762 JOXHE, HELEN: $25,953 LINEHAN, MARY E: $23,139 PLATT, DEBRA E: $3,441 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 2024, 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. FORM 990, PART I, LINE 1 BRIEF MISSION INTERCHURCH MEDICAL ASSISTANCE, INC., AND CORUS SOLUTIONS, INC. CORUS INTERNATIONAL'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 1 ORGANIZATION'S MISSION ASSISTANCE. CORUS INTERNATIONAL IS THE CORPORATE FAMILY PARENT OF LUTHERAN WORLD RELIEF, INTERCHURCH MEDICAL ASSISTANCE AND CORUS SOLUTIONS. AS SUCH, THIS FORM 990 SHOULD BE READ IN CONJUNCTION WITH THE FORM 990S OF THESE SUBSIDIARIES. FORM 990, PART VI, LINE 11B REVIEW OF FORM 990 BY GOVERNING BODY CORUS INTERNATIONAL 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 THE 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 CORUS WEBSITE, 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 11G OTHER FEES CONSULTANTS FEES & RETAINED SERVICES - TOTAL EXPENSE: 3352235, PROGRAM SERVICE EXPENSE: 514791, MANAGEMENT AND GENERAL EXPENSES: 2743446, FUNDRAISING EXPENSES: 93998; - TOTAL EXPENSE: , PROGRAM SERVICE EXPENSE: , MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; - TOTAL EXPENSE: , PROGRAM SERVICE EXPENSE: , MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; - TOTAL EXPENSE: , PROGRAM SERVICE EXPENSE: , MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; - TOTAL EXPENSE: , PROGRAM SERVICE EXPENSE: , MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; - TOTAL EXPENSE: , PROGRAM SERVICE EXPENSE: , MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; - TOTAL EXPENSE: , PROGRAM SERVICE EXPENSE: , MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; - TOTAL EXPENSE: , PROGRAM SERVICE EXPENSE: , MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; - TOTAL EXPENSE: , PROGRAM SERVICE EXPENSE: , MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; - TOTAL EXPENSE: , PROGRAM SERVICE EXPENSE: , MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; - TOTAL EXPENSE: , PROGRAM SERVICE EXPENSE: , MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; - TOTAL EXPENSE: , PROGRAM SERVICE EXPENSE: , MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; - TOTAL EXPENSE: , PROGRAM SERVICE EXPENSE: , MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; - TOTAL EXPENSE: , PROGRAM SERVICE EXPENSE: , MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; - TOTAL EXPENSE: , PROGRAM SERVICE EXPENSE: , MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; - TOTAL EXPENSE: , PROGRAM SERVICE EXPENSE: , MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; - TOTAL EXPENSE: , PROGRAM SERVICE EXPENSE: , MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; - TOTAL EXPENSE: , PROGRAM SERVICE EXPENSE: , MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; - TOTAL EXPENSE: , PROGRAM SERVICE EXPENSE: , MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; - TOTAL EXPENSE: , PROGRAM SERVICE EXPENSE: , MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES TRANSFER OF GUI INVESTMENT FROM LWR - 5326369; PRIOR PERIOD ADJUSTMENT FOR NET ASSET TRANSFER OF GUI - 965280; TOTAL - 6291649; GROUND UP INVESTING LLC 1209 ORANGE ST WILMINGTON DE 19801 821406539 REDUCE POVERTY THROUGH AN ENTERPRISE BASED DEVELOPMENT APPROACH DE 1564525 7372018 CORUS INTERNATIONAL INC LUTHERAN WORLD RELIEF INC 700 LIGHT STREET BALTIMORE MD 21230 132574963 SEE PART VII NY 501(C)(3) 7 NA true INTERCHURCH MEDICAL ASSISTANCE INC 700 LIGHT STREET BALTIMORE MD 21230 522112460 SEE PART VII MD 501(C)(3) 7 NA true CORUS SOLUTIONS INC 700 LIGHT STREET BALTIMORE MD 21230 824219629 INNOVATING PUBLIC HEALTH AND ALLIED PROGRAMS. MD 501(C)(3) 7 NA true 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 CGA TECHNOLOGIES LIMITED 67 BLACKHEATH RD LONDON UK SE108PD HEALTH, EDUCATION SECTOR, SPECIFICALLY "EMPOWERING DIGITAL INFRASTRUCTURES FOR SOCIAL GOOD" UK CORUS INTERNATIONAL INC C CORPORATION 1 true false false false false false false false false false false false false false true false false false false false LUTHERAN CENTER CORPORATION N 524755 CASH PAID SCHEDULE R, PART II, COLUMN (B) LUTHERAN WORLD RELIEF, INC. PROVIDE GLOBAL RELIEF SUPPORT SERVICES AND DEVELOPMENT PROJECTS THAT UPLIFT LIVELIHOODS OF POOR COMMUNITIES AROUND THE WORLD. SCHEDULE R, PART II, COLUMN (B) INTERCHURCH MEDICAL ASSISTANCE, INC. PROVIDE INTEGRATED, HOLISTIC AND SUSTAINABLE HEALTH SYSTEMS THAT INCREASE ACCESS TO QUALITY HEALTH CARE, WITH AN EMPHASIS ON VULNERABLE PEOPLE