2022-03-24T16:39:02-05:00 2021-09-30 BDO USA LLP 8401 GREENSBORO DRIVE 800 MCLEAN VA 22102 990 2020-10-01 132574963 Lutheran World Relief % CAROLINE KERIN LUTH 4102302700 700 Light Street Baltimore MD 212303850 JOANN THEYS SR.VP FIN & ADM /CFO 4102302700 2022-03-24 true JOANN THEYS 999009999 Marc Berger P01871563 7038930600 3 2020 2022-09-23 18:48:47Z JOANN THEYS 700 Light Street Baltimore MD 212303850 68813747 false X www.lwr.org X 1945 NY LWR works with Lutherans & Partners around the world to end Poverty, Injustice, & Human Suffering. 3 0 99 13 0 50427370 55890638 0 0 1608940 290259 -12832 0 52023478 56180897 17784936 5845552 0 0 11673733 5859841 577994 0 4325264 10595061 25468316 40631724 37173709 11391754 19007188 54035063 43253500 13963539 10989226 40071524 32264274 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 12998034 2565405 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. 7857236 847968 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 2020, WE IMPLEMENTED A TOTAL OF 9 PROJECTS FOCUSING BOTH HEALTH AND LIVELIHOODS IN AFRICA, MIDDLE EAST, AND EAST ASIA REGIONS. 7537741 2340981 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. 1440372 0 0 GROUND UP INVESTING 1285958 91197 CLIMATE CHANGE 2726330 91197 0 31119341 true true 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 57 0 true 99 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 AMB DANIEL V SPECKHARD RT President & CEO 53.59 0.0 X X 430274 0 68952 TIMOTHY MCCULLY EXEC VP IMPACT & PARTNERSHIP 43.21 0.0 X X 233051 0 43152 JOANN THEYS SR VP, FIN & ADMIN, CFO/TREAS 45.23 0.0 X X 232118 0 23601 NANCY GRIFFITH VP, Human Resources (FORMER) 32.54 0.0 X 240326 0 10027 MARY LINEHAN SR Tech Adv, Infect.DISEASES 0.0 40.0 X 0 186065 45965 ALLYSON P BEAR VP INTERNATIONAL PROGRAMS 0.0 40.0 X 0 191371 14431 MICHAEL WATT VP Internal Operations 41.38 0.0 X 188313 0 16462 LALI CHANIA Country Director of Tanzania 36.44 0.0 X 184196 0 14346 DEREK REYNOLDS VP, BUS. Dev. & STR. PARTNERS 41.23 0.0 X 183979 0 14053 WILLIAM CLEMMER SR. REG. TECH ADV, HEALTH 43.94 0.0 X 178091 0 13807 EDWARD BYRD VP EXTERNAL RELATE & ENGAG 43.38 0.0 X 169635 0 15272 FREDERICK KELLETT MD, Impact Investing 43.21 0.0 X 167032 0 15300 JAMES ERIC SHAEFFER AVP of Finance & Accounting 41.0 0.0 X 147661 0 15078 SHELLY TALCOTT SR DIR, TRANS & SP INITIATIVES 42.88 0.0 X 121121 0 32634 ANNA MCCREREY SR. REG. DIR, ECS AFRICA 34.09 0.0 X 133749 0 19499 EMILY SOLLIE OFF. - SR DIR EXEC COMM 40.0 0.0 X 113011 0 32763 ELISE MARIE SPEARS Associate, President's Office 33.71 0.0 X 54301 0 4984 2776858 377436 400326 42 true true false ENGINEERING CONTRACTING TRADING BUILDING NO15JABER BIN MOHAMMED S SOUTH DOHA 0 QA 466764 CASM 3 AVE NE CASA NO 2114 BARRIO GUAD SAN PEDRO SULA CORTES HO 21-22 CALLE 400000 BIOVERSITY INTERNATIONAL VIA DI SAN DOMENICO ROME 0 IT 1 00153 242291 NITIDAE 29 RUE IMBERT-COLOMS LYON 0 FR 69001 225295 BDO USA LLP 770 Kenmmor SE GRAND RAPIDS MI 49546 205512 30 177601 12372830 43340207 393283 55890638 0 253937 253937 0 0 0 0 0 12669172 12632850 36322 36322 36322 0 0 0 0 0 0 0 0 0 0 56180897 290259 0 0 0 0 5845552 5845552 0 0 0 0 0 0 0 0 0 0 4212388 4152078 60310 0 0 0 0 0 1620325 1518289 100537 1499 27128 10074 17054 0 4873766 3456535 190253 1226978 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3795646 931422 301771 2562453 0 0 0 0 0 0 0 0 920007 559170 328996 31841 679603 609277 33895 36431 0 0 0 0 578635 571259 3252 4124 0 0 0 0 0 0 0 0 56308 39297 11399 5612 114773 59021 55752 0 PROGRAM INPUTS 9109383 9084337 25046 BANK AND MERCHANT FEES 502067 -1555 80568 423054 MISCELLANEOUS EXPENSES 483490 27459 428469 27562 MEMBERSHIP FEES 69133 50626 12797 5710 4285505 4206500 79005 37173709 31119341 1729104 4325264 X 4088510 5367659 11952278 12385032 2129522 2866545 2714929 1565613 0 0 0 0 0 0 5295867 9888488 181349 2192276 2654694 2248115 183380 406579 7466370 0 1605419 0 5015079 5193592 0 0 13402360 3387716 54035063 43253500 4510843 6484636 0 0 5633624 1520859 3819072 1418118 0 0 0 0 0 0 0 0 0 1565613 13963539 10989226 X 26515714 23271834 13555810 8992440 40071524 32264274 54035063 43253500 19007188 226969 -27041407 X false true X true true true X 51779744 46984589 46842067 50427370 55153040 251186810 0 0 51779744 46984589 46842067 50427370 55153040 251186810 0 251186810 512406 600152 639785 532248 253937 2538528 0 69496 50654 501006 -12832 315301 923625 254648963 2444415 0.98640 0.98541 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1352625 50000 5889 5889 1402625 326625 1026000 5889 5889 1352625 278216 53886 14932 20409 326625 267989 9001 20318 19092 278216 250167 13000 23284 18462 267989 1.00000 false false 104775 41651 63124 180096 64857 115239 1227868 1166780 61088 1206812 1039684 167128 406579 INVESTMENT - IMPCACT INVESTING 1563493 F INVESTMENT - CHARLIE GOLDSMITH 714410 F INVESTMENT - LUTHERAN CENTER 2915689 F 5193592 INTERCOMPANY 0 CHARITABLE TRUSTS 2381958 OTHER ASSETS 665807 CASH SURRENDER VALUE OF LIFE 339951 3387716 0 MONETIZATION PAYABLE 1565613 1565613 X 56407866 226969 226969 56180897 56180897 37173709 37173709 37173709 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, 2021. 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 ON SEPTEMBER 30, 2021. LWR IS OPEN TO EXAMINATION BY TAXING AUTHORITIES FROM 2018 FORWARD. true Central America and the Caribbean 6 25 Program Services SEE PART V 1089105 East Asia and the Pacific 4 12 Program Services SEE PART V 84610 Middle East and North Africa 4 13 Program Services SEE PART V 1336451 Sub-Saharan Africa 9 52 Program Services SEE PART V 1314799 South America 3 22 Program Services SEE PART V 1652763 South Asia 1 12 Program Services SEE PART V 671936 27 136 27 136 6149664 6149664 Central America and the Caribbean SEE PART V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V See Part V 20000 WIRE NONE Central America and the Caribbean 199919 WIRE NONE Central America and the Caribbean 115016 WIRE NONE Central America and the Caribbean 195000 WIRE NONE Central America and the Caribbean 16767 WIRE NONE Central America and the Caribbean 142403 WIRE NONE Central America and the Caribbean 200000 WIRE NONE Central America and the Caribbean 200000 WIRE NONE East Asia and the Pacific 35539 WIRE NONE East Asia and the Pacific 49071 WIRE NONE Middle East and North Africa 351601 WIRE NONE Middle East and North Africa 91370 WIRE NONE Middle East and North Africa 6455 WIRE NONE Middle East and North Africa 21920 WIRE NONE Middle East and North Africa 163870 WIRE NONE Middle East and North Africa 99099 WIRE NONE Middle East and North Africa 27086 WIRE NONE Middle East and North Africa 99953 WIRE NONE Middle East and North Africa 7082 WIRE NONE Middle East and North Africa 196011 WIRE NONE Middle East and North Africa 99740 WIRE NONE Middle East and North Africa 28645 WIRE NONE Middle East and North Africa 140231 WIRE NONE South America 6134 WIRE NONE South America 33872 WIRE NONE South America 539618 WIRE NONE South America 57274 WIRE NONE South America 40000 WIRE NONE South America 40000 WIRE NONE South America 61857 WIRE NONE South America 59635 WIRE NONE South America 7000 WIRE NONE South America 75000 WIRE NONE South America 248303 WIRE NONE South America 17000 WIRE NONE South America 35000 WIRE NONE South America 106852 WIRE NONE South America 202181 WIRE NONE South America 70000 WIRE NONE South America 49476 WIRE NONE South Asia 42403 WIRE NONE South Asia 50000 WIRE NONE South Asia 36597 WIRE NONE South Asia 53500 WIRE NONE South Asia 75000 WIRE NONE South Asia 10801 WIRE NONE South Asia 21346 WIRE NONE South Asia 46617 WIRE NONE South Asia 125000 WIRE NONE South Asia 62247 WIRE NONE South Asia 12575 WIRE NONE South Asia 12641 WIRE NONE South Asia 120669 WIRE NONE Sub-Saharan Africa 87001 WIRE NONE Sub-Saharan Africa 27274 WIRE NONE Sub-Saharan Africa 116894 WIRE NONE Sub-Saharan Africa 331867 WIRE NONE Sub-Saharan Africa 15583 WIRE NONE Sub-Saharan Africa 90000 WIRE NONE Sub-Saharan Africa 95741 WIRE NONE Sub-Saharan Africa 8609 WIRE NONE Sub-Saharan Africa 32113 WIRE NONE Sub-Saharan Africa 66855 WIRE NONE Sub-Saharan Africa 82669 WIRE NONE Sub-Saharan Africa 56417 WIRE NONE Sub-Saharan Africa 31801 WIRE NONE Sub-Saharan Africa 47000 WIRE NONE Sub-Saharan Africa 36473 WIRE NONE Sub-Saharan Africa 92850 WIRE NONE Sub-Saharan Africa 93496 WIRE NONE Sub-Saharan Africa NONE 255670 SEE PART V Fair Market Value Central America and the Caribbean NONE 225080 SEE PART V Fair Market Value South America NONE 337920 SEE PART V Fair Market Value Europe (Including Iceland and Greenland) NONE 269468 SEE PART V Fair Market Value Sub-Saharan Africa NONE 257430 SEE PART V Fair Market Value Central America and the Caribbean NONE 303100 SEE PART V Fair Market Value Central America and the Caribbean NONE 446460 SEE PART V Fair Market Value Russia and the Newly Independent States NONE 726700 See Part V Fair Market Value Central America and the Caribbean NONE 571147 See Part V Fair Market Value Central America and the Caribbean NONE 229520 See Part V Fair Market Value Central America and the Caribbean NONE 448480 See Part V Fair Market Value Central America and the Caribbean NONE 280260 See Part V Fair Market Value Central America and the Caribbean NONE 539520 See Part V Fair Market Value Middle East and North Africa NONE 264000 See Part V Fair Market Value Middle East and North Africa NONE 285800 See Part V Fair Market Value Middle East and North Africa NONE 539520 See Part V Fair Market Value Central America and the Caribbean NONE 267980 See Part V Fair Market Value South America NONE 524600 See Part V Fair Market Value Europe (Including Iceland and Greenland) NONE 214490 See Part V Fair Market Value Sub-Saharan Africa NONE 446460 See Part V Fair Market Value Russia and the Newly Independent States NONE 176400 See Part V Fair Market Value 35 31 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 (PROMOPTING 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. Schedule F, Part II, Line 1(1)(d): 1(1)(D) PURPOSE OF GRANT: EMERGENCY RESPONSE Schedule F, Part II, Line 1(2)(d): 1(2)(D) PURPOSE OF GRANT: EMERGENCY RESPONSE Schedule F, Part II, Line 1(3)(d): 1(3)(d) Purpose of Grant: YOUTH ECONOMIC EMPOWERMENT X X X X X X true CREATIVE DIRECT RESPONSE INC 16900 Science Drive Ste 210 Bowie MD 20715 CAMPAIGN false 0 715968 0 0 715968 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 AMB DANIEL V SPECKHARD RT President & CEO 430274 0 0 0 0 0 67201 0 1751 0 499226 0 0 0 JOANN THEYS SR VP, FIN & ADMIN, CFO/TREAS 232118 0 0 0 0 0 21249 0 2352 0 255719 0 0 0 TIMOTHY MCCULLY EXEC VP IMPACT & PARTNERSHIP 233051 0 0 0 0 0 21249 0 21903 0 276203 0 0 0 EMILY SOLLIE OFF. - SR DIR EXEC COMM 113011 0 0 0 0 0 10578 0 22185 0 145774 0 0 0 ALLYSON P BEAR VP INTERNATIONAL PROGRAMS 0 191371 0 0 0 0 0 14431 0 0 0 205802 0 0 DEREK REYNOLDS VP, BUS. Dev. & STR. PARTNERS 183979 0 0 0 0 0 14053 0 0 0 198032 0 0 0 EDWARD BYRD VP EXTERNAL RELATE & ENGAG 169635 0 0 0 0 0 15272 0 0 0 184907 0 0 0 NANCY GRIFFITH VP, Human Resources (FORMER) 142826 0 0 0 97500 0 10027 0 0 0 250353 0 0 0 MICHAEL WATT VP Internal Operations 184813 0 3500 0 0 0 16462 0 0 0 204775 0 0 0 SHELLY TALCOTT SR DIR, TRANS & SP INITIATIVES 121121 0 0 0 0 0 10740 0 21894 0 153755 0 0 0 FREDERICK KELLETT MD, Impact Investing 167032 0 0 0 0 0 14502 0 798 0 182332 0 0 0 WILLIAM CLEMMER SR. REG. TECH ADV, HEALTH 178091 0 0 0 0 0 13743 0 64 0 191898 0 0 0 LALI CHANIA Country Director of Tanzania 184196 0 0 0 0 0 14282 0 64 0 198542 0 0 0 MARY LINEHAN SR Tech Adv, Infect.DISEASES 0 174965 0 11100 0 0 0 14640 0 31325 0 232030 0 0 JAMES ERIC SHAEFFER AVP of Finance & Accounting 147661 0 0 0 0 0 13397 0 1681 0 162739 0 0 0 ANNA MCCREREY SR. REG. DIR, ECS AFRICA 133749 0 0 0 0 0 12198 0 7301 0 153248 0 0 0 Schedule J, Part I, Line 4a: Nancy Griffith received severance in the amount of $97,500. Schedule J, Part I, Line 4b: AMB. DANIEL V. SPECKHARD, RT. PARTICIPATED IN A NONQUALIFIED RETIREMENT PLAN UNDER SECTION 457(F) DURING 2020 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 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. X 52 439501 FMV false true false Schedule M, Part I, Line 32b: LWR ACCEPTS STOCK DONATIONS AND CAN RECEIVE THEM IN TWO WAYS: 1) DTC (DEPOSITORY TRANSFER CHECK) TRANSFER TO OUR AGENTS AT M&T BANK, OR 2) ACTUAL RECEIPT OF A STOCK CERTIFICATE. LWR PROVIDES DONORS OF STOCK WITH AN ACKNOWLEDGEMENT LETTER THAT THE DONOR MAY USE FOR TAX PURPOSES. THE DONOR RELATIONS DEPARTMENT HAS DETAILED INSTRUCTIONS FOR DONORS REQUESTING INFORMATION ON HOW TO DONATE STOCK TO LWR. LWR HAS BEEN ADVISED BY ITS AUDITORS THAT STAFF MEMBERS SHOULD NOT COMPLETE EITHER USG FORMS 8283 OR 8282 FOR STOCK GIFTS AS IT MAY BE INCORRECTLY CONSTRUED AS PROVIDING TAX ADVICE TO THE DONOR. PLEASE SEE THE ASSOCIATE VICE-PRESIDENT FOR FINANCE AND ADMINISTRATION WITH ANY QUESTIONS REGARDING STOCK DONATIONS. 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. EXPENSES: $1,440,372. GRANTS: $0. REVENUE: $0. 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 TO 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: $1,285,958. GRANTS: $91,197. 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 HR DEPARTMENT 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:OTHER TOTAL EXPENSES:4285505 PROGRAM SERVICES:4206500 MANAGEMENT AND GENERAL:79005 FUNDRAISING: Ground Up Investing LLC C/O THE CORPORATION TRUST COMPANY WILMINGTON DE 19801 821406539 See Part VII DE 379256 727527 See Part VII Mountain Harvest SMC Ltd PO Box 22892 Kampala UG 981398811 See Part VII UG 188939 191806 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 MD 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 MD 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 Rd London UK SE10 8PD See Part VII UK L WORLD RELIEF FOREIGN 1616249 678147 1.00000 true false false false false false false false false false false false false false true false false false true false Lutheran Center Corporation N 627523 ACTUAL COST INTERCHURCH MEDICAL ASSISTANCE INC R 3074559 Actual cost 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