2023-03-30T12:18:45-05:00 2022-09-30 BDO USA LLP 8401 GREENSBORO DRIVE 800 MCLEAN VA 22102 990 2021-10-01 132574963 Lutheran World Relief % CAROLINE KERIN LUTH 4102302700 700 Light Street Baltimore MD 212303850 CAROLINE KERIN ASSOC VP, FIN & ACCT 4102302700 2023-03-31 true CAROLINE KERIN 999009999 Marc Berger P01871563 7038930600 2 2021 2023-04-26 12:10:37Z CAROLINE KERIN 700 Light Street Baltimore MD 212303850 69634457 false X WWW.LWR.ORG X 1945 NY LWR WORKS WITH LUTHERANS & PARTNERS AROUND THE WORLD TO END POVERTY, INJUSTICE, & HUMAN SUFFERING. 3 0 0 215 0 0 55890638 69208550 0 0 290259 425907 0 0 56180897 69634457 5845552 8700415 0 0 5859841 6354157 0 1297508 7369238 25468316 27078621 37173709 43430701 19007188 26203756 43253500 72287667 10989226 15064555 32264274 57223112 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 21026028 8700415 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. IN FISCAL YEAR 2021, WE ENGAGED IN 40 EMERGENCY RESPONSE AND MATERIAL RESOURCES PROJECTS AROUND THE WORLD. IN ADDITION, LUTHERAN WORLD RELIEF AND OUR PARTNERS CONDUCTED 26 DISTRIBUTIONS OF MISSION QUILTS OR CARE KITS REACHING NEARLY 700,000 PEOPLE. 6691938 0 0 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. IN FISCAL YEAR 2021, WE CARRIED OUT 49 PROGRAMS FOCUSED ON AGRICULTURE AND FOOD SECURITY. 4351520 0 0 HEALTH AND LIVELIHOODS: THE COMPLEXITIES OF HEALTH AND LIVELIHOODS CAN NOT BE DISTINCTLY SEPARATED IN MANY COMMUNITIES AROUND THE WORLD. AS SUCH, LUTHERAN WORLD RELIEF HAS STARTED ADDRESSING THE HEALTH AND LIVELIHOODS NEEDS OF THE MOST VULNERABLE COMMUNITIES IN AN INTEGRATED WAY. IN FISCAL YEAR 2021, WE IMPLEMENTED A TOTAL OF 9 PROJECTS FOCUSING BOTH HEALTH AND LIVELIHOODS IN AFRICA, MIDDLE EAST, AND EAST ASIA REGIONS. 2003111 0 0 GROUND UP INVESTING 2003111 0 0 34072597 true false false false false false false false false true true false true true true true true false false true true true false true false false false false false true true false false false false false false false false false false true false false false true true true false false false true X 48 0 true 0 true false true false false false false false false false false false false X 3 0 false false false false false false false true true false false true true true true true true true false 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 CAROLINE KERIN 4102302775 700 LIGHT STREET BALTIMORE MD 212303850 X Daniel Speckhard PRESIDENT & CEO 55.38 0.0 X X 521704 0 30719 JoAnn Theys SVP Finance & Admin, CFO 44.73 0.0 X X 266371 0 29629 Tim McCully EVP Impact & Partnership 41.96 0.0 X 247847 0 45506 Edward Byrd VP EXTERNAL RELATIONS 44.84 0.0 X 226824 0 55441 Michael Watt VP INTERNATIONAL OPERATIONS 43.72 0.0 X 232060 0 32595 Derek Reynolds VP BUSINESS DEVELOP 41.87 0.0 X 221497 0 32712 Eveline Tavares CHIEF PEOPLE OFFICER 40.35 0.0 X 218897 0 20753 Tamar Chitashvili TECH. DIR, MATERNAL & NEONATAL 40.31 0.0 X 176682 0 48499 Lawrence Sthreshley SR. ADVISOR, INNOVATION 40.12 0.0 X 199410 0 17947 Elena Kanevsky SR. DIRECTOR, FINANCE 40.31 0.0 X 176312 0 40643 Lali Chania COUNTRY DIR. TANZANIA 40.21 0.0 X 194487 0 17504 Andrea M Wilson GENERAL COUNSEL/VP, COMPLIANCE 52.83 0.0 X 176785 0 27362 William Clemmer SR. REG. TECH ADV, HEALTH 45.1 0.0 X 181473 0 16333 Kellett Frederick MANAGING DIR, IMACT INVESTING 42.73 0.0 X 176194 0 16989 Cheri Kase CHIEF INFORMATION OFFICER 45.35 0.0 X 164732 0 15789 Elise Marie Spears ASSISTANT SECRETARY 45.1 0.0 X X 60742 0 5999 3442017 0 454420 15 false true false BDO USA LLP 770 KENMMOR SE SUITE 300 GRAND RAPIDS MI 49546 AUDIT SERVICES 236400 FRAMEWORK CONSULTING 14625 BALTIMORE AVENUE 228 LAUREL MD 20707 MGMT CONSULTING 130500 2 175087 6727114 62306349 12645905 69208550 0 354057 354057 0 0 0 0 0 59042 12808 59042 12808 71850 71850 0 0 0 0 0 0 0 0 0 0 69634457 425907 0 0 8700415 8700415 0 0 0 4452288 3452940 191979 807369 0 1893572 1334399 275374 283799 8297 2143 6154 0 0 0 0 1297508 1297508 0 1729331 1652935 76396 4195406 275888 26383 3893135 40229 37493 1648 1088 590887 424122 52629 114136 0 291045 297948 -11437 4534 850024 574200 52520 223304 0 678752 653754 18400 6598 0 0 72028 20199 51628 201 75172 75123 49 PROGRAM INPUTS 11997777 11988978 2549 6250 BANK AND MERCHANT FEES 709327 23336 87789 598202 MEMBERSHIP FEES 44213 5414 9300 29499 MISCELLANEOUS EXPENSES 900171 213461 645664 41046 4904259 4339849 501841 62569 43430701 34072597 1988866 7369238 X 5367659 3403987 12385032 14247029 2866545 1628620 1565613 4239338 0 0 0 0 0 0 9888488 13172668 2192276 144855 2555312 2263768 406579 291544 0 0 0 0 5193592 10873071 0 0 3387716 24286555 43253500 72287667 6484636 5161323 0 0 1520859 980366 1418118 1265164 0 0 0 0 0 0 0 0 1565613 7657702 10989226 15064555 X 23271834 47294674 8992440 9928438 32264274 57223112 43253500 72287667 26203756 -1244918 X false true X true true true X 46984589 46842067 50427370 55890638 64325543 264470207 0 0 46984589 46842067 50427370 55890638 64325543 264470207 0 264470207 600152 639785 532248 253937 354057 2380179 0 50654 501006 -12832 0 0 538828 267389214 1172714 0.98908 0.98640 X 1402625 30968 30968 1402625 1352625 50000 5889 5889 1402625 326625 1026000 5889 5889 1352625 278216 53886 14932 20409 326625 267989 9001 20318 19092 278216 1.00000 false false 104775 0 104775 396388 117971 278417 805788 996701 -190913 1248361 1149096 99265 291544 INVESTMENT-IMPACT INVESTING 4745668 F INVESTMENT-LUTHERAN CENTER 3329463 F INVESTMENT-CHARLIE GOLDSMITH 746824 F 8821955 INTERCOMPANY 22248054 CHARITABLE TRUSTS 828806 OTHER ASSETS 630190 CASH SURRENDER VALUE OF LIFE 353122 OPERATING LEASE RIGHT OF USE 226383 24286555 0 INTERCOMPANY PAYABLES 7241858 OPERATING LEASE LIABILITY 220986 AMOUNTS DUE TO SUBRECIPIENTS 194858 7657702 X 68414308 -1244918 24769 -1220149 69634457 69634457 43455470 24769 24769 43430701 43430701 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, LWR QUALIFIES FOR CHARITABLE CONTRIBUTION DEDUCTIONS AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. INCOME, 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, 2022. LWR FOLLOWS THE PROVISIONS OF THE FASB ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. INCOME TAX BENEFITS ARE RECOGNIZED FOR 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-IMA 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 AT SEPTEMBER 30, 2022. LWR IS OPEN TO EXAMINATION BY TAXING AUTHORITIES FROM 2019 FORWARD. true Central America and the Caribbean 5 37 Program Services SEE PART V 331374 East Asia and the Pacific 5 15 Program Services SEE PART V 88862 Middle East and North Africa 2 11 Program Services SEE PART V 752071 Sub-Saharan Africa 5 58 Program Services SEE PART V 500899 South America 3 15 Program Services SEE PART V 1233641 South Asia 1 11 Program Services SEE PART V 913740 Russia and the Newly Independent States 0 0 Program Services SEE PART V 2577427 Europe (Including Iceland and Greenland) 0 0 Program Services SEE PART V 2100000 21 147 21 147 8498014 8498014 Central America and the Caribbean SEE PART V 109999 WIRE Central America and the Caribbean SEE PART V 162276 WIRE Central America and the Caribbean SEE PART V 54099 WIRE East Asia and the Pacific SEE PART V 17711 WIRE East Asia and the Pacific SEE PART V 21151 WIRE East Asia and the Pacific SEE PART V 50000 WIRE Middle East and North Africa SEE PART V 34920 WIRE Middle East and North Africa SEE PART V 49193 WIRE Middle East and North Africa SEE PART V 52018 WIRE Middle East and North Africa SEE PART V 16951 WIRE Middle East and North Africa SEE PART V 21000 WIRE Middle East and North Africa SEE PART V 26018 WIRE Middle East and North Africa SEE PART V 26018 WIRE Middle East and North Africa SEE PART V 100000 WIRE Middle East and North Africa SEE PART V 146113 WIRE Middle East and North Africa SEE PART V 27211 WIRE Middle East and North Africa SEE PART V 130005 WIRE Middle East and North Africa SEE PART V 48537 WIRE Middle East and North Africa SEE PART V 76087 WIRE South America SEE PART V 48639 WIRE South America SEE PART V 37738 WIRE South America SEE PART V 265836 WIRE South America SEE PART V 36214 WIRE South America SEE PART V 47437 WIRE South America SEE PART V 40000 WIRE South America SEE PART V 35892 WIRE South America SEE PART V 63480 WIRE South America SEE PART V 19550 WIRE South America SEE PART V 327377 WIRE South America SEE PART V 17692 WIRE South America SEE PART V 19187 WIRE South America SEE PART V 25000 WIRE South America SEE PART V 15000 WIRE South America SEE PART V 65000 WIRE South America SEE PART V 115001 WIRE South America SEE PART V 54598 WIRE South Asia SEE PART V 12547 WIRE South Asia SEE PART V 175027 WIRE South Asia SEE PART V 31206 WIRE South Asia SEE PART V 19731 WIRE South Asia SEE PART V 10934 WIRE South Asia SEE PART V 127339 WIRE South Asia SEE PART V 21686 WIRE South Asia SEE PART V 92865 WIRE South Asia SEE PART V 20071 WIRE South Asia SEE PART V 27914 WIRE South Asia SEE PART V 20000 WIRE South Asia SEE PART V 175089 WIRE South Asia SEE PART V 175000 WIRE Sub-Saharan Africa SEE PART V 174221 WIRE Sub-Saharan Africa SEE PART V 68867 WIRE Sub-Saharan Africa SEE PART V 144806 WIRE Sub-Saharan Africa SEE PART V 14675 WIRE Sub-Saharan Africa SEE PART V 98435 WIRE Russia and the Newly Independent States SEE PART V 701812 WIRE Russia and the Newly Independent States SEE PART V 305981 WIRE Russia and the Newly Independent States SEE PART V 609765 WIRE Russia and the Newly Independent States SEE PART V 319956 WIRE Russia and the Newly Independent States SEE PART V 639912 WIRE Europe (Including Iceland and Greenland) SEE PART V 2100000 WIRE 25 26 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 HEADQUARTER 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: - SMALL FARMERS' ACCESS TO LOCAL, REGIONAL AND INTERNATIONAL MARKETS PARTICULARLY IN THE COCOA & COFFEE SECTORS - AGRO-ECOLOGICAL PRODUCTION METHODS - VULNERABILITY REDUCTION AND RESILIENCE & CAPACITY STRENGTHENING - DISTRIBUTION OF IN-KIND MATERIAL RESOURCES INCLUDING, QUILTS, PERSONAL CARE KITS, SCHOOL KITS, BABY CARE KITS AND FABRIC KITS. 3(2)(E) SPECIFIC TYPES OF SERVICES IN EAST ASIA AND THE PACIFIC: - LIVELIHOODS (PROMTING INCOME GENERATION THROUGH TRAINING, MICRO ENTERPRISE SUPPORT AND OTHER MEANS - AGRICULTURE & FOOD SECURITY (INCORPORATING LANDWATER ACCESS, TRADE ENVIRONMENTAL ISSUES AND NATURAL RESOURCE MANAGEMENT, CLIMATE SMART AGRICULTURE, AGRICULTURE VALUE CHAIN) - VULNERABILITY REDUCTION AND CAPACITY STRENGTHENING (FOR MARGINALIZED AND FOR THOSE AFFECTED BY EMERGENCIES OR LIVING IN CRISIS ZONES; AS WELL AS CLIMATE CHANGE ADAPTATION AND DISASTER RISK REDUCTION) - REHABILITATION AND RECONSTRUCTION FOR COMMUNITIES IN HIGH RISK AREAS - DISTRIBUTION OF IN-KIND MATERIAL RESOURCES INCLUDING, QUILTS, PERSONAL CARE KITS, SCHOOL KITS, BABY CARE KITS AND FABRIC KITS. 3(3)(E) SPECIFIC TYPES OF SERVICES IN MIDDLE EAST AND NORTH AFRICA: - VULNERABILITY REDUCTION FOR MARGINALIZED - LIVELIHOODS (PROMOTING INCOME GENERATION THROUGH TRAINING, MICRO ENTERPRISE SUPPORT AND OTHER MEANS AND FOR THOSE AFFECTED BY EMERGENCIES OR LIVING IN CRISIS ZONES - DISTRIBUTION OF IN-KIND MATERIAL RESOURCES INCLUDING, QUILTS, PERSONAL CARE KITS, SCHOOL KITS, BABY CARE KITS AND FABRIC KITS. 3(4)(E) SPECIFIC TYPES OF SERVICES IN SUB-SAHARAN AFRICA: - FOOD SECURITY AND NATURAL RESOURCE MANAGEMENT, AGRICULTURAL PRODUCTION AND MARKETING INCLUDING VALUE CHAINS IN COMMODITIES INCLUDING COFFEE, SESAME, DRY CEREALS,FRUITS AND VEGETABLES, ETC. - AGRO-ECOLOGICAL PRODUCTION METHODS - CLIMATE CHANGE VULNERABILITY REDUCTION AND CAPACITY STRENGTHENING - MICRO ENTERPRISE SUPPORT - BASIC SERVICE PROVISION TO REFUGEES IN CAMPS - DISTRIBUTION OF IN-KIND MATERIAL RESOURCES INCLUDING, QUILTS, PERSONAL CARE KITS, SCHOOL KITS, BABY CARE KITS AND FABRIC KITS 3(5)(E) SPECIFIC TYPES OF SERVICES IN SOUTH AMERICA: - SMALL FARMERS' ACCESS TO LOCAL, REGIONAL AND INTERNATIONAL MARKETS PARTICULARLY IN THE COCOA & COFFEE SECTORS - AGRO-ECOLOGICAL PRODUCTION METHODS - COLLABORATION WITH MUNICIPAL GOVERNMENTS - PROMOTION OF PEACE AND CONFLICT RESOLUTION - CLIMATE CHANGE VULNERABILITY REDUCTION AND CAPACITY STRENGTHENING 3(6)(E) SPECIFIC TYPES OF SERVICES IN SOUTH ASIA: - RIGHTS BASED WORK: SOCIAL, ECONOMIC, CULTURAL AND POLITICAL; FIGHTING INJUSTICE, INEQUALITY AND DISCRIMINATION - LIVELIHOODS (PROMOTING INCOME GENERATION THROUGH TRAINING, MICRO ENTERPRISE SUPPORT AND OTHER MEANS) - AGRICULTURE & FOOD SECURITY (INCORPORATING LANDWATER ACCESS, TRADE ENVIRONMENTAL ISSUES AND NATURAL RESOURCE MANAGEMENT, CLIMATE SMART AGRICULTURE, AGRICULTURE VALUE CHAIN) - WOMEN EMPOWERMENT - VULNERABILITY REDUCTION AND CAPACITY STRENGTHENING (FOR MARGINALIZED AND FOR THOSE AFFECTED BY EMERGENCIES OR LIVING IN CRISIS ZONES; AS WELL AS CLIMATE CHANGE ADAPTATION AND DISASTER RISK REDUCTION) - REHABILITATION AND RECONSTRUCTION FOR COMMUNITIES IN HIGH RISK AREAS - DISTRIBUTION OF IN-KIND MATERIAL RESOURCES INCLUDING, QUILTS, PERSONAL CARE KITS, SCHOOL KITS, BABY CARE KITS AND FABRIC KITS. 3(7)(E) SPECIFIC TYPES OF SERVICES IN RUSSIA: - EMERGENCY RESPONSE 3(8)(E) SPECIFIC TYPES OF SERVICES IN EUROPE: - EMERGENCY RESPONSE Schedule F, Part II, Line 1(1)(d): 1(1)(D) PURPOSE OF GRANT: PROMOTING EMPLOYMENT AND ENTREPRENEURSHIP OPPORTUNITIES FOR YOUTH Schedule F, Part II, Line 1(2)(d): 1(2)(D) PURPOSE OF GRANT: TO STRENGTHEN MARKET COMPETITIVENESS OF SMALL SCALE CACAO PRODUCERS Schedule F, Part II, Line 1(3)(d): 1(3)(D) PURPOSE OF GRANT: YOUTH IN AGRI-BUSINESS: ENSURING THE EMPLOYMENT OF TOMORROW X X X X X X true CREATIVE DIRECT RESPONSE INC 16900 SCIENCE DRIVE SUITE 210 BOWIE MD 20715 CAMPAIGN false 0 988873 0 0 988873 0 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 X X true true false false false false false false false Daniel Speckhard PRESIDENT & CEO 521704 0 0 0 0 0 26100 0 4619 0 552423 0 0 0 JoAnn Theys SVP Finance & Admin, CFO 266371 0 0 0 0 0 24281 0 5348 0 296000 0 0 0 Tim McCully EVP Impact & Partnership 247847 0 0 0 0 0 22556 0 22950 0 293353 0 0 0 Cheri Kase CHIEF INFORMATION OFFICER 164732 0 0 0 0 0 14838 0 951 0 180521 0 0 0 Derek Reynolds VP BUSINESS DEVELOP 221497 0 0 0 0 0 20207 0 12505 0 254209 0 0 0 Edward Byrd VP EXTERNAL RELATIONS 226824 0 0 0 0 0 21031 0 34410 0 282265 0 0 0 Eveline Tavares CHIEF PEOPLE OFFICER 218897 0 0 0 0 0 19719 0 1034 0 239650 0 0 0 Michael Watt VP INTERNATIONAL OPERATIONS 232060 0 0 0 0 0 21070 0 11525 0 264655 0 0 0 Andrea M Wilson GENERAL COUNSEL/VP, COMPLIANCE 176785 0 0 0 0 0 14405 0 12957 0 204147 0 0 0 Kellett Frederick MANAGING DIR, IMACT INVESTING 176194 0 0 0 0 0 15907 0 1082 0 193183 0 0 0 William Clemmer SR. REG. TECH ADV, HEALTH 181473 0 0 0 0 0 16333 0 0 0 197806 0 0 0 Lali Chania COUNTRY DIR. TANZANIA 194487 0 0 0 0 0 17504 0 0 0 211991 0 0 0 Lawrence Sthreshley SR. ADVISOR, INNOVATION 199410 0 0 0 0 0 17947 0 0 0 217357 0 0 0 Tamar Chitashvili TECH. DIR, MATERNAL & NEONATAL 176682 0 0 0 0 0 16311 0 32188 0 225181 0 0 0 Elena Kanevsky SR. DIRECTOR, FINANCE 176312 0 0 0 0 0 15839 0 24804 0 216955 0 0 0 Schedule J, Part I, Line 4b: AMB. DANIEL V. SPECKHARD, RT. PARTICIPATED IN A NONQUALIFIED RETIREMENT PLAN UNDER SECTION 457(F) DURING 2021 UNDER WHICH $35,000 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 0 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. false true false FORM 990, PART III, LINE 4D: OTHER PROGRAM SERVICES: LWR MAKES IMPACT INVESTMENTS THROUGH GROUND UP INVESTING (GUI). GUI HAS USED THOSE FUNDS TOWARDS INVESTMENTS IN MOUNTAIN HARVEST IN UGANDA, NEVACOS BEANS IN COLUMBIA - A MINORITY INTEREST INVESTMENT, AND UNCOMMON CACAO BASED IN BERKELEY (CK) - CONVERTIBLE DEBT INVESTMENT. BOTH GROUND UP (GUI) AND MOUNTAIN HARVEST (MH) ARE DISREGARDED ENTITIES WHOLLY OWNED BY LWR. CLIMATE CHANGE: LUTHERAN WORLD RELIEF HELPS COMMUNITIES PROTECT THEIR AGRICULTURAL ASSETS IN THE FACE OF CHALLENGING CLIMATE CONDITIONS AND IMPROVE THEIR RESILIENCE TO NATURAL HAZARDS LIKE FLOODS AND DROUGHTS. IN FISCAL YEAR 2021, LUTHERAN WORLD RELIEF IMPLEMENTED APPROXIMATELY 24 PROJECTS THAT INVOLVED CLIMATE STRATEGIES AND APPROACHES. 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. EXPENSES: $2,003,111. GRANTS: $0. REVENUE: $0. FORM 990, PART V, LINE 4B: LIST OF FOREIGN COUNTRIES: NICARAGUA, PERU, COLOMBIA, BURKINA FASO, MALI, NIGER, KENYA, UGANDA, TANZANIA, INDIA, NEPAL, PHILIPPINES, INDONESIA, EL SALVADOR FORM 990, PART VI, SECTION B, LINE 11B: THE ORGANIZATION'S CERTIFIED PUBLIC ACCOUNTANTS PREPARE THE 990 DRAFT COPY. THE CHIEF FINANCIAL OFFICER PROVIDES THE DRAFT COPY OF THE FEDERAL FORM 990 TO THE AUDIT AND RISK COMMITTEE OF THE BOARD OF DIRECTORS FOR QUESTIONS AND COMMMENTS PRIOR TO SUBMISSION. ANY POTENTIAL PROBLEMS OR CONCERNS ARE BROUGHT TO THE CHAIR OF THE AUDIT AND RISK COMMITTEE. ONCE THEIR REVIEW IS COMPLETE AND THE FINANCE COMMITTEE 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): SALARY ADJUSTMENTS FOR ALL LWR 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. AN INTERNAL COMMITTEE 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 IT'S 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 24A: PROGRAM INPUTS - EXPENSES INCURRED BY LWR THAT DIRECTLY SUPPORT PARTNER PROJECT IMPLEMENTATION, E.G. SEEDS, AGRICULTURAL EQUIPMENT, ETC. FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:OTHERS TOTAL EXPENSES:3761250 PROGRAM SERVICES:3214858 MANAGEMENT AND GENERAL:483823 FUNDRAISING:62569 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:GUI EXPENSES TOTAL EXPENSES:1143009 PROGRAM SERVICES:1124991 MANAGEMENT AND GENERAL:18018 Ground Up Investing LLC C/O THE CORPORATION TRUST COMPANY WILMINGTON DE 19801 821406539 See Part VII DE 2447412 7233540 See Part VII Mountain Harvest SMC Ltd PO Box 22892 Kampala UG 981398811 See Part VII UG 0 0 See Part VII LUTHERAN CENTER CORPORATION 700 LIGHT STREET BALTIMORE MD 21230 522055143 See Part VII MD 501(c)(3) 12A, I See Part VII true IMA INNOVATIONS 1730 M STREET NW SUITE 1100 WASHINGTON DC 20036 824219629 SEE PART VII DC 501(c)(3) LINE 7 SEE PART VII false INTERCHURCH MEDICAL ASSISTANCE INC 1730 M STREET NW SUITE 1100 WASHINGTON DC 20036 522112460 SEE PART VII DC 501(c)(3) LINE 7 SEE PART VII false CORUS INTERNATIONAL 700 LIGHT STREET BALTIMORE MD 21230 843236198 SEE PART VII MD 501(c)(3) Line 7 NA false Charitable Gift Annuity (5) Investment MD NA 0 0 false Charitable Remainder Unitrust (2) Investment MD NA 0 0 false CGA TECHNOLOGIES LIMITED 67 Blackheath Road London UK SE10 8PD See Part VII UK SEE PART VII FOREIGN 2497621 1150071 1.00000 true false false false false false false false false false false false false false true false false false true false Schedule R, Part I, Columns (b) & (f): (A) NAME OF DISREGARDED ENTITY: GROUND UP INVESTING, LLC (B) PRIMARY ACTIVITY: REDUCE POVERTY THROUGH AN ENTERPRISE BASED DEVELOPMENT APPROACH (F) DIRECT CONTROLLING ENTITY: LUTHERAN WORLD RELIEF (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: GROUND UP INVESTING, LLC 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 (A) NAME OF RELATED TAX EXEMPT ORG: IMA INNOVATIONS (B) INNOVATING PUBLIC HEALTH AND ALLIED PROGRAMS. (F) DIRECT CONTROLLING ENTITY: INTERCHURCH MEDICAL ASSISTANCE, INC. (A) NAME OF RELATED TAX EXEMPT ORG: INTERCHURCH MEDICAL ASSISTANCE, INC. (B) PROVIDE HEALTH SERVICES AND BUILD HEALTHY COMMUNITIES AROUND THE WORLD. (F) DIRECT CONTROLLING ENTITY: INTERCHURCH MEDICAL ASSISTANCE, INC. (A) NAME OF RELATED TAX EXEMPT ORG: CORUS INTERNATIONAL (B) MANAGE AND/OR HOLD SUBSIDIARIES, INCLUDING, BUT NOT LIMITED TO A NUMBER OF NON-PROFIT CHARITABLE ORGANIZATIONS INCLUDING LUTHERAN WORLD RELIEF, INC., IMA WORLD HEALTH, AND IMA INNOVATIONS. TO FORM AN INTERNATIONAL DEVELOPMENT, HEALTH, AND RELIEF 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) & (f): (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