2021-11-10T08:03:41-06:00 2021-06-30 410746749 CLIFTONLARSONALLEN LLP 2523 US HIGHWAY 27 S SEBRING FL 338704926 990 2020-07-01 363304707 LUTHERAN SERVICES IN AMERICA INCORPORATED LUTH 8006643848 100 MARYLAND AVENUE NE NO 500 WASHINGTON DC 20002 CHARLOTTE HABERAECKER PRESIDENT & CEO 8006643848 2021-11-08 1 CHARLOTTE HABERAECKER 999009999 KRISTINA HIMROD P01544190 8633851577 2021-11-01 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z CHARLOTTE HABERAECKER 100 MARYLAND AVENUE NE NO 500 WASHINGTON DC 20002 8750376 0 X WWW.LUTHERANSERVICES.ORG X 1984 MD PROVIDE SERVICE TO OVER 300 LUTHERAN HEALTH & SOCIAL SERVICES AGENCIES - SEE PART III, LINE 1. 12 12 20 21 0 0 3878242 8323374 319624 305465 52774 109546 9231 11991 4259871 8750376 899999 1615426 0 0 1746862 1652497 0 0 195293 960580 1052214 3607441 4320137 652430 4430239 4243744 7854905 1773433 954355 2470311 6900550 X LUTHERAN SERVICES IN AMERICA INCORPORATED (LSA) CHAMPIONS LUTHERAN SOCIAL MINISTRY BY BUILDING VALUABLE CONNECTIONS, AMPLIFYING OUR VOICES AND EMPOWERING OUR MEMBERS IN THEIR MISSION TO ANSWER GOD'S CALL TO LOVE AND SERVE OUR NEIGHBOR. 0 0 3019330 1615426 149106 CREATING MEMBER SOLUTIONSLUTHERAN SERVICES IN AMERICA CREATES THE FERTILE ENVIRONMENT FOR OUR NATIONAL NETWORK TO LEARN, GROW AND THRIVE. WE CONVENE OUR NETWORK MEMBERS AT OPPORTUNE TIMES TO HELP SUSTAIN AND EXPAND THEIR VALUED SERVICES BY: CREATING LEARNING COLLABORATIVES TO BRING TOGETHER MEMBERS WITH SHARED CHALLENGES AND OPPORTUNITIES TO CRAFT INNOVATIVE SOLUTIONS THAT IMPROVE OUTCOMES FOR CHILDREN, YOUTH AND FAMILIES; PEOPLE WITH DISABILITIES; SENIORS AND OTHERS.CONTINUED ON SCHEDULE OESTABLISHING NATIONAL PARTNERSHIPS TO BRING RESOURCES AND EXPERTISE TO TACKLE MANY OF THE BIGGEST HEALTH AND HUMAN SERVICES CHALLENGES PEOPLE FACE TODAY-- FROM HELPING CHILDREN AND YOUTH GROW UP TO BE HEALTHY SUCCESSFUL ADULTS TO ENABLING SENIORS IN RURAL AND URBAN AREAS AGE IN THEIR HOMES AND COMMUNITIES WITH DIGNITY, RESPECT AND INDEPENDENCE.CREATING FREQUENT ADDITIONAL OPPORTUNITIES FOR PEER-TO-PEER AND NETWORK LEARNING INCLUDING CONFERENCES, VIRTUAL SEMINARS, WEBINARS AND GROUP PROJECTS ON PRESSING ISSUES.STRENGTHENING, INFORMING AND EXPANDING FAITH-BASED CONNECTIONS NATIONWIDE.PROGRAM SERVICE ACCOMPLISHMENTS:WE GROW NEW CAPABILITIES, DEVELOP SYNERGIES, AND PROVIDE FUNDING, SERVICE, GUIDANCE AND VALUABLE STRATEGIC PARTNERSHIP OPPORTUNITIES ALL GEARED TOWARD IMPROVING THE LIVES OF THE ONE IN 50 AMERICANS WE SERVE EACH YEAR. THIS WORK IS DONE WITH A PRONOUNCED FOCUS ON RACIAL EQUITY WITH SPECIAL EMPHASIS PLACED ON OUR WORK TO HELP ENSURE THAT ALL CHILDREN IN THE U.S. LIVE IN SAFE, STABLE, PERMANENT FAMILY HOMES. THIS HAS TRANSLATED INTO CREATING EQUITABLE OUTCOMES FOR MORE THAN 7,000 VULNERABLE CHILDREN, EMPOWERING THEM TO BECOME HEALTHY, PRODUCTIVE AND SUCCESSFUL ADULTS, REGARDLESS OF RACE, ZIP CODE OR PARENTAL INCOME. IT MEANT IMPROVING THE HEALTH AND QUALITY OF LIFE FOR MORE THAN 4,000 VULNERABLE OLDER ADULTS IN 80 RURAL COMMUNITIES, AND HELPING 550 LOW-INCOME OLDER ADULTS IN NEW YORK, PENNSYLVANIA, AND WISCONSIN SUCCESSFULLY TRANSITION HOME FROM HOSPITALIZATION AND REHABILITATION SETTINGS, HELPING TO PREVENT REHOSPITALIZATION AND EMERGENCY ROOM USE. AND IT MEANT HELPING A GROWING NUMBER OF SENIORS BATTLING CHRONIC CONDITIONS AND A VARIETY OF SOCIAL FACTORS AFFECTING THEIR HEALTH LIVE INDEPENDENTLY IN THEIR RESPECTIVE COMMUNITIES. 257239 ADVOCACY AND PUBLIC POLICYBY HARNESSING THE TRUST AND INFLUENCE THAT ARE HALLMARKS OF OUR NATIONAL NETWORK'S VOICE, LUTHERAN SERVICES IN AMERICA WORKS EACH DAY TO HELP PEOPLE REACH THEIR FULL POTENTIAL. WE ARE VIEWED AS A TRUSTED RESOURCE BY LEGISLATORS, AGENCY OFFICIALS AND THEIR TEAMS, AND AS A CRITICAL PARTNER WITH ALL LEVELS OF GOVERNMENT, HEALTH SYSTEMS, AND REGULATORY DECISION MAKERS, AS EVIDENCED BY OUR SUCCESSFUL AND CONTINUING EFFORTS IN MOBILIZING OUR NATIONAL NETWORK TO ACHIEVE DIRELY NEEDED EMERGENCY RELIEF FUNDING AND RESOURCES DURING THE PANDEMIC. CONTINUED ON SCHEDULE OWE WORK TO SHAPE AND PROMOTE LEGISLATION TIED TO OUR MEMBERS' PRIORITY ISSUES; INFORM INFLUENCERS OF OUR NETWORK'S POSITIONS AND SUPPORTIVE REASONING; AND DEVELOP TOOLS, RESOURCES AND TRAININGS THAT ADVANCE PUBLIC POLICIES SUPPORTING OUR NATIONAL NETWORK EFFORTS TO HELP ONE IN 50 PEOPLE IN AMERICA. WE ARE STRICTLY NONPARTISAN, AND WORK THROUGH OUR ACTIVE ADVOCACY EFFORTS TO HELP ENSURE PEOPLE LIVE WITH DIGNITY, RESPECT, AND INDEPENDENCE, REGARDLESS OF AGE, ETHNICITY, GENDER, FAITH, INCOME OR ZIP CODE. 242822 455 RAISING VISIBILITY FOR LUTHERAN SOCIAL MINISTRYLUTHERAN SERVICES IN AMERICA IS THE VOICE OF LUTHERAN SOCIAL MINISTRY. BY TELLING A CLEAR AND COMPELLING STORY THROUGH A UNIFIED VOICE AND BRAND, WE SUPPORT THE 300 MEMBERS OF OUR NATIONAL NETWORK BY RAISING THE PROFILE OF THEIR WORK AND VALUABLE CONTRIBUTIONS TO THE ONE IN 50 AMERICANS WE SERVE EACH YEAR. THESE EFFORTS INCLUDE:SECURING AND CAPITALIZING ON PRINT, DIGITAL AND BROADCAST PRESS COVERAGE OPPORTUNITIES TO GROW THE VISIBILITY OF LUTHERAN SERVICES IN AMERICA NETWORK PROGRESS AND ACHIEVEMENTS.CONTINUED ON SCHEDULE O CONSISTENTLY REFINING AND REFRESHING OUR PUBLIC-FACING MESSAGING AND OUTREACH STRATEGY TO BEST MEET WITH THE PRIORITIES AND NEWS OF THE DAY.PROACTIVELY CONNECTING OUR STORIES AND COMMUNICATION RESOURCES WITH NATIONAL AND REGIONAL ALLIES, STRATEGIC PARTNERS, INFLUENCERS AND TOP-TIER PRESS CONTACTS, AND BEING RECOGNIZED FOR OUR INNOVATIVE INITIATIVES IN RELEVANT DIGITAL NEWS OUTLETS, MAGAZINES, NEWSPAPERS, FEDERAL AGENCY WEBSITES AND PROMINENT NATIONAL INDUSTRY PUBLICATIONS. ACHIEVING RECOGNITION AT TIVITY HEALTH'S CONNECTIVITY SUMMIT ON RURAL AGING AS ONE OF THE MOST INNOVATIVE INITIATIVES TO ENHANCE THE HEALTH AND WELL-BEING OF RURAL AMERICAN SENIORS. PROMOTING HUNDREDS OF "FRONT LINE HEROES" STORIES OF THE HEROIC WORK OUR MEMBER ORGANIZATIONS AND THEIR TEAMS ARE DOING TO LIFT UP THE LIVES OF THE PEOPLE SERVED DURING THE PANDEMIC. 108808 155904 LEADERSHIP DEVELOPMENT AND CONVENINGSLUTHERAN SERVICES IN AMERICA UNITES ONE OF THE LARGEST AND MOST BROAD-BASED NETWORKS OF HEALTH AND HUMAN SERVICES PROVIDERS IN THE UNITED STATES. BY BRINGING NETWORK MEMBERS TOGETHER AND WORKING COLLECTIVELY THROUGH EVENTS, PARTNERSHIPS AND INNOVATIVE PROGRAMS WE MULTIPLY OUR FORCES AND TACKLE SOCIETY'S MOST COMPLEX PROBLEMS IN A WAY NO ORGANIZATION COULD ON ITS OWN. OUR ACTIVITIES INCLUDE: CEO SUMMIT: AN INTENSIVE THREE-DAY FORUM FOR CHIEF EXECUTIVE OFFICERS VIEWED AS THE INDUSTRY'S LEADING VOICES. STRENGTH & SERVICE SERIES: AN ONGOING, INTERACTIVE, VIRTUAL GATHERING OF THE BEST MINDS IN OUR INDUSTRY, FOCUSED ON EXAMINING AND TACKLING THE UNINTENDED CONSEQUENCES AND UNCERTAINTIES OF TODAY'S CLIMATE FROM THE PANDEMIC TO RACIAL JUSTICE. MISSION LEADERS: ONGOING COLLABORATIVE MEETINGS AND INFORMATION EXCHANGES FOCUSED ON ASSISTING MINISTRY LEADERS WITHIN THE LUTHERAN SERVICES IN AMERICA NETWORK. LUTHERAN SERVICES IN AMERICA DISABILITY NETWORK: A COLLABORATIVE OF MEMBER ORGANIZATIONS WHO COME TOGETHER TO IMPROVE THE LIVES OF THE PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES THEY SERVE.PROGRAM SERVICE ACCOMPLISHMENTS:LUTHERAN SERVICES IN AMERICA CREATES VALUE FOR OUR NATIONAL NETWORK THROUGH EVENTS, CONFERENCES AND OTHER CONVENINGS, BOTH IN PERSON AND VIRTUALLY, AS WELL AS BY FORMING STRATEGIC PARTNERSHIPS AND KEY COLLABORATIONS WITH FOUNDATIONS, ACADEMIA AND OTHER STAKEHOLDERS THAT COLLECTIVELY SERVE NUMEROUS POPULATIONS. IN DOING SO, WE AMPLIFY THE FAITH-BASED MISSION OF OUR MEMBER ORGANIZATIONS; CREATE DYNAMIC FORUMS FOR SHARING BEST PRACTICES; IDENTIFY SOLUTIONS TO DRIVE SUSTAINABILITY AND PERFORMANCE; FOSTER INNOVATION AND PROGRESS; AND PROVIDE THE FRAMEWORK FOR ACHIEVING EVEN GREATER POSITIVE IMPACT FOR THE MANY PEOPLE WE SERVE. 108808 155904 3628199 1 1 0 1 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 27 0 20 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK CA CO CT FL GA HI IL KS KY LA ME MD MA MI MN MS NV NH NJ NC ND OH OK OR PA RI SC TN UT WA WV WI VA DC NM NY AR MO X X BOLA SODEINDE DIRECTOR OF BUSINESS OPERATIONS 2024995848 100 MARYLAND AVENUE NE NO 500 WASHINGTON DC 20002 CHARLOTTE HABERAECKER PRESIDENT/CEO 40.00 X 256682 0 7701 ALESIA FRERICHS VP MEMBER ENGAGEMENT 40.00 X 156782 0 30950 JENNIFER BELTZ VP EXTERNAL COMMUNICATIONS 40.00 X 164836 0 4945 DEBORAH HOESLY VP DEVELOPMENT 40.00 X 143393 0 4302 STANLEY BERMAN CFO 8.45 X 48000 0 0 MR LAWRENCE R BRADSHAW DIRECTOR; CHAIR 2.00 X X 0 0 0 MS JANE ISAACS LOWE DIRECTOR; VICE CHAIR 1.00 X X 0 0 0 MS COLLEEN FRANKENFIELD DIRECTOR; SECRETARY 1.00 X X 0 0 0 MR DARRELL GORDON DIRECTOR; TREASURER 1.50 X X 0 0 0 MS ADRIENE IVERSON DIRECTOR 1.00 X 0 0 0 DR ANTONIO OFTELIE DIRECTOR 1.00 X 0 0 0 REV JEFFREY THIEMANN DIRECTOR 1.00 X 0 0 0 MS KAREN HIMLE DIRECTOR 1.00 X 0 0 0 MS KATHERINE HAYES DIRECTOR 1.00 X 0 0 0 REV KEVIN D ROBSON DIRECTOR 1.00 X 0 0 0 DR KRISTEN GAY DIRECTOR 1.00 X 0 0 0 REV DR RAFAEL MALPICA PADILLA DIRECTOR 1.00 X 0 0 0 MR KENNETH DALY DIRECTOR UNTIL JUNE 2021 1.00 X 0 0 0 REV PHILIP HIRSCH DIRECTOR UNTIL FEB 2021 1.00 X 0 0 0 769693 0 47898 4 0 1 0 0 875552 14589 7433233 2071830 8323374 EDUCATIONAL EVENTS 541900 155904 155904 CONSULTING AND SUPPORT 541610 149561 149561 305465 109546 109546 11991 11991 8750376 305465 0 121537 X 1615426 1615426 556778 417585 83516 55677 874518 657053 132460 85005 28191 21178 4268 2745 88823 66700 13415 8708 104187 78227 15723 10237 27907 10112 6456 11339 129741 2475 127266 601628 560238 40515 875 31542 20806 8207 2529 71661 52374 14954 4333 117928 88966 17283 11679 2177 1588 589 14478 12478 2000 2462 2462 2890 2890 9764 9764 MEMBERSHIP & REGISTRATI 31468 21393 9403 672 HOSPITALITY & REPRESENT 3187 246 2941 NONPAYROLL TAXES 681 681 4700 1354 1852 1494 4320137 3628199 496645 195293 499407 285579 3116781 4853241 231 80500 116115 61522 39644 35663 239426 2995 337511 236431 122523 2259265 11532 42704 4243744 7854905 241122 290286 440000 624071 282747 106284 104995 12366 349590 276327 1773433 954355 X 1410245 4954847 1060066 1945703 2470311 6900550 4243744 7854905 4430239 0 X 0 1 X 1 0 X 2746714 2944016 3279605 3878242 8323374 21171951 713716 655952 727579 319624 305465 2722336 3460430 3599968 4007184 4197866 8628839 23894287 77283 81760 45900 38050 172510 415503 186090 85932 88350 71553 47127 479052 263373 167692 134250 109603 219637 894555 22999732 38116 66005 54551 62005 121537 342214 38116 66005 54551 62005 121537 342214 3498546 3665973 4061735 4259871 8750376 24236501 0.94900 0.93870 0.01410 0.01430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1362 1362 4318775 4320137 366007 91502 0 0 324654 351914 330372 366007 1372947 2059421 15704 3059 4101 1362 24226 81164 87979 82593 91502 343238 514857 8530 1090 1642 11262 0 1 X 2995 2995 0 236431 236431 236431 OPERATING LEASE LIABILITIES 233623 DEFERRED COMPENSATION LIABILITIES 42704 276327 X 8750376 0 8750376 0 8750376 4320137 0 4320137 0 4320137 PART IV, LINE 2B: THE ORGANIZATION FACILITATES COLLABORATION AMONG ITS MEMBERS FOR THE PURPOSE OF ADVANCING THE MINISTRIES OF THE MEMBERS. THE COLLABORATIVE GROUPS ARE CALLED NETWORKS. THE ORGANIZATION PROVIDES FISCAL AGENT SERVICES FOR SOME OF THESE NETWORKS, WHICH ARE REFERRED TO AS MANAGED NETWORKS IN THE FINANCIAL STATEMENTS. CASH HELD FOR MANAGED NETWORKS AND THE RELATED DEPOSIT LIABILITY WAS $104,995 AND $106,284 AT JUNE 30, 2021 AND 2020, RESPECTIVELY. PART X, LINE 2: MANAGEMENT BELIEVES THAT IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE RECOGNITION UNDER THE ACCOUNTING CODIFICATION GUIDANCE. 1 LUTHERAN SOCIAL SERVICE OF MINNESOTA 2485 COMO AVENUE ST PAUL MN 55108 410872993 501(C)(3) 454363 0 N/A N/A IMPROVING THE LIVES OF SENIORS IN RURAL COMMUNITIES LUTHERAN SOCIAL SERVICES OF NORTH DAKOTA 3911 20TH AVENUE SOUTH FARGO ND 58103 450226421 501(C)(3) 130000 0 N/A N/A IMPROVING THE LIVES OF SENIORS IN RURAL COMMUNITIES ST JOHN'S LUTHERAN MINISTRIES INC 3940 RIMROCK RD BILLINGS MT 59102 810288768 501(C)(3) 504657 0 N/A N/A IMPROVING THE LIVES OF SENIORS IN RURAL COMMUNITIES AND IMPROVING THE LIVES OF UNDERSERVED FAMILIES IN CRISIS LUTHERAN SOCIAL SERVICES OF SOUTH DAKOTA 705 EAST 41ST STREET SUITE 200 SIOUX FALLS SD 57105 460224731 501(C)(3) 111024 0 N/A N/A IMPROVING THE LIVES OF UNDERSERVED FAMILIES IN CRISIS AK CHILD & FAMILY 4600 ABBOTT RD ANCHORAGE AK 99507 920038588 501(C)(3) 55512 0 N/A N/A IMPROVING THE LIVES OF UNDERSERVED FAMILIES IN CRISIS LUTHERAN COMMUNITY SERVICES NORTHWEST 4040 S 188TH ST SUITE 300 SEATAC WA 98188 930386860 501(C)(3) 165000 0 N/A N/A IMPROVING THE LIVES OF UNDERSERVED FAMILIES IN CRISIS 6 0 PART I, LINE 2: AS PROVIDED WITHIN THE SUB-GRANT AGREEMENTS, WORK IS PERFORMED IN ACCORDANCE WITH A WORKPLAN DEVELOPED AT THE START OF THE GRANT. LSA RECEIVES MONTHLY FINANCIAL AND NONFINANCIAL REPORTING OF PROGRESS FROM EACH, WITH MORE FORMAL REPORTING QUARTERLY AND ANNUALLY. X X X 0 0 0 0 0 0 0 0 0 CHARLOTTE HABERAECKER PRESIDENT/CEO 256682 0 0 0 0 0 7701 0 0 0 264383 0 0 0 ALESIA FRERICHS VP MEMBER ENGAGEMENT 156782 0 0 0 0 0 5142 0 25808 0 187732 0 0 0 JENNIFER BELTZ VP EXTERNAL COMMUNICATIONS 164836 0 0 0 0 0 4945 0 0 0 169781 0 0 0 X 1 2071830 TRADING VALUE 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 6 LSA HAS CLASS A AND CLASS B MEMBERS. EACH CLASS A MEMBER SHALL BE REPRESENTED BY ONE (1) INDIVIDUAL WHO SHALL BE ITS REPRESENTATIVE AND SHALL VOTE ON ITS BEHALF. THE REPRESENTATIVE SHALL BE THE CLASS A MEMBER'S CHIEF STAFF EXECUTIVE OR THE CHIEF STAFF EXECUTIVE'S DULY APPOINTED REPRESENTATIVE. EACH REPRESENTATIVE OF A CLASS A MEMBER SHALL HAVE ONE (1) VOTE ON ANY MATTER PRESENTED TO THE MEMBERS FOR A VOTE. THE CLASS A MEMBERS SHALL BE REQUIRED TO PAY DUES IN ORDER TO BE CLASS A MEMBERS OF THE CORPORATION. EACH CLASS B MEMBER SHALL APPOINT ONE (1) INDIVIDUAL WHO SHALL BE ITS REPRESENTATIVE AND SHALL VOTE ON ITS BEHALF. EACH REPRESENTATIVE OF A CLASS B MEMBER SHALL HAVE ONE (1) VOTE ON ANY MATTER PRESENTED TO THE MEMBERS FOR A VOTE. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS SHALL BE COMPOSED OF NOT LESS THAN 10 NOR MORE THAN 13 TOTAL BOARD MEMBERS. FROM 4 TO 6 MEMBERS ARE ELECTED BY THE CLASS A MEMBERS, EACH OF THE TWO CHURCH BODIES APPOINTS 1 MEMBER, AND 4 TO 6 ARE ELECTED BY THE OTHER MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B ONCE THE BUDGET HAS BEEN APPROVED IN WRITING BY THE CLASS B MEMBERS OF THE ORGANIZATION, BY A SUPERMAJORITY OF AT LEAST 80%, THE BOARD OF DIRECTORS RECOMMENDS THE BUDGET FOR APPROVAL BY THE MEMBERS ATTENDING THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS AND SUBSEQUENTLY MADE AVAILABLE TO ALL BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EVERY DIRECTOR AND EVERY EMPLOYEE COMPLETES THE CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. POTENTIAL CONFLICTS ARE EVALUATED AND RESOLVED. FORM 990, PART VI, SECTION B, LINE 15 THE CEO'S COMPENSATION IS RECOMMENDED BY THE EXECUTIVE COMMITTEE OF THE INDEPENDENT BOARD OF DIRECTORS AND APPROVED BY THE FULL BOARD. IN 2020, AN INDEPENDENT COMPENSATION CONSULTANT COMPLETED A REVIEW OF THE CEO'S COMPENSATION PACKAGE. COMPENSATION FOR OTHER EMPLOYEES IS DETERMINED AND/OR APPROVED BY THE CEO WITHIN THE CONFINES OF A PERSONNEL BUDGET APPROVED BY THE BOARD OF DIRECTORS. THE PROCESS FOR OTHER EMPLOYEES LAST TOOK PLACE IN 2019. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY UPON REQUEST. FINANCIAL STATEMENTS AND WHISTLEBLOWER POLICY ARE POSTED ON THE WEBSITE, WWW.LUTHERANSERVICES.ORG. FORM 990, PART IX, LINE 11G CONSULTING: PROGRAM SERVICE EXPENSES 560,238. MANAGEMENT AND GENERAL EXPENSES 40,515. FUNDRAISING EXPENSES 875. TOTAL EXPENSES 601,628.