2020-10-23T13:33:54-05:00 2019-12-31 231144520 TAIT WELLER & BAKER LLP 50 SOUTH 16TH STREET SUITE 2900 PHILADELPHIA PA 19102 990 2019-01-01 132574854 LUTHERAN IMMIGRATION & REFUGEE SERVICE INC LUTH 4102300700 700 LIGHT STREET BALTIMORE MD 212303850 KRISH O'MARA VIGNARAJAH PRESIDENT AND CEO 4102300700 2020-10-23 1 STACY CULLEN P00974308 2159798800 2020-10-22 73.197.240.60 2020-10-23 13:33:49 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 6C9B1A35775087DBDB8A6D25ECA509C7F6C27838 2019 2021-01-29 14:40:06Z KRISH O'MARA VIGNARAJAH 700 LIGHT STREET BALTIMORE MD 212303850 63120536 0 X WWW.LIRS.ORG X 1966 MD LIRS WORKS TO CREATE WELCOME FOR MIGRANTS AND REFUGEES. ADVOCATES FOR AND HELPS (CONT'D ON SCH O) 17 17 112 105 0 0 47840400 60524059 2522312 2250335 43523 260828 191070 85314 50597305 63120536 35454187 45725489 0 0 7992653 7875670 87950 123889 1142461 4280985 4116986 47815775 57842034 2781530 5278502 23027657 30915176 9006200 11610657 14021457 19304519 X WITNESSING TO GOD'S LOVE FOR ALL PEOPLE, WE STAND WITH AND ADVOCATE FOR MIGRANTS AND REFUGEES, TRANSFORMING COMMUNITIES THROUGH MINISTRIES OF SERVICE AND JUSTICE. 0 0 20916045 17913895 RESETTLEMENT: IN FY19, LIRS RESETTLED 5,053 REFUGEES, UNACCOMPANIED REFUGEE MINORS AND SIVS (AFGHAN SPECIAL IMMIGRANT VISAS WHO SERVED OVERSEAS ALONGSIDE THE US ARMED FORCES) FROM 41 COUNTRIES THROUGH ITS NETWORK OF LOCAL SOCIAL MINISTRY ORGANIZATIONS IN 51 LOCATIONS ACROSS THE UNITED STATES, PREPARING A PLACE OF WELCOME TO MEET THE PARTICULAR NEEDS OF THE REFUGEES AND ENGAGING LOCAL CHURCHES AND COMMUNITIES TO ASSIST REFUGEES TO BECOME SELF-RELIANT MEMBERS OF THEIR NEW COMMUNITIES. THE TOP FIVE COUNTRIES OF ORIGIN OF RESETTLED REFUGEES IN FY19 WERE AFGHANISTAN, DEMOCRATIC REPUBLIC OF CONGO, UKRAINE, MYANMAR AND BHUTAN. LIRS REFUGEE RESETTLEMENT PROGRAMMING INCLUDES:1. THE STATE DEPARTMENT FUNDED RECEPTION AND PLACEMENT PROGRAMMING-LIRSPROVIDES LIFE-SAVING PROTECTION AND STABILIZATION SUPPORT TO REFUGEES DURING THEIR FIRST 90 DAYS IN THE UNITED STATES.2. MATCHING GRANT-THIS LIRS EARLY EMPLOYMENT PROGRAM IS AN ALTERNATIVE TO PUBLIC CASH ASSISTANCE. IN FISCAL YEAR 2019, 76.46% OF THE INDIVIDUALS ENROLLED IN MATCHING GRANT THROUGH LIRS WERE SELF-SUFFICIENT (EMPLOYED) ON OR BEFORE THE 180-DAY MARK. IN 2019, LIRS CONTINUED IMPLEMENTING THE FOLLOWING REFUGEE RELATED PROGRAMS AND INIATIVES:1.SWITCHBOARD - PROVIDED ECONOMIC AND CAREER RELATED TECHNICAL ASSISTANCE (TA) TO ALL NINE NATIONAL RESETTLEMENT NETWORKS2. NEW AMERICAN PATHWAYS (NAP) (FUNDED BY WALMART) - TARGETED CAREERUPSKILLING SUPPORT AND PLANNING FOR NEW AMERICANS.3. REFUGEE YOUTH CAREER PATHWAYS (RYCP) (FUNDED BY STARBUCKS, THE CHURCH OF JESUS CHRIST OF LATTER-DAY SAINTS AND STARBUCKS FOUNDATION) - TARGETED CAREER UPSKILLING AND EDUCATION PREPARATORTY SUPPORT AND PLANNING TO 16-24 YEAR-OLD REFUGEE AND MIGRANT YOUTH.COMMUNITY ENGAGEMENT:1. CIRCLE OF WELCOME (COW) - FACILITATED VOLUNTEER CHURCH/COMMUNITY TEAMS WHO ARE MATCHED WITH REFUGEE HOUSEHOLDS TO PROVIDE STRUCTURED, ONGOING SUPPORT.2. VOLUNTEERISM TECHNICAL ASSISTANCE (TA) - SERVED AS IN-HOUSE VOLUNTEERISM AND MENTORSHIP TECHNICAL ASSISTANCE PROVIDERS TO THE AFFILIATE NETWORK AND INTERNAL PROGRAM MANAGERS.VULNERABLE POPULATIONS:1. PREFERRED COMMUNITIES (PC) - PROVIDED INTENSIVE CASE MANAGEMENT TOTHE MOST VULNERABLE REFUGEES AND ASYLEES TO ENSURE ACCESS TO CRITICAL,LIFE STABILIZING SERVICES AND RESOURCES. THIS HELPED MOVE PARTICIPANTSTOWARD SELF-SUFFICIENCY.2. PROMOTED PRO-ACTIVE SCREENING AND ENHANCED REFERRAL NETWORKS -RHS-15 IS A MENTAL HEALTH SCREENING TOOL, AND THE LIRS DOMESTICVIOLENCE SCREENER; BOTH ARE INCORPORATED INTO PC PROGRAMMING ANDPROVIDED AN ACCESSIBLE TOOL TO STAFF TO IDENTIFY CLIENTS AT-RISK, ANDWORK WITH COMMUNITY PROVIDERS TO BUILD AND STRENGTHEN SERVICE ACCESSAPPROPRIATE FOR REFUGEES ACROSS CULTURES.TRANS-INTEGRATION ACTIVITIES CONTINUED:1. INTEGRATION FUND PROVIDED SEED MONEY FOR INNOVATIVE PILOT PROGRAMS IN THE INTEGRATION SPACE, TYPICALLY TO ENCOURAGE WOMEN'S EMPOWERMENT, ASSET BUILDING AND ECONOMIC INDEPENDENCE, AND COMMUNITY ENGAGEMENT THROUGH MENTORSHIP.2. INTEGRATION CONVERSATIONS SERVED AS A REGULAR FORUM FOR LIRS TO ENGAGE IN TARGETED DIALOGUE WITH NETWORKS OF THOUGHT LEADERS ON SPECIFIC INTEGRATION TOPICS (YOUTH CAREERS, ASSET BUILDING, MEASURING INTEGRATION, ELEVATING REFUGEE VOICES). 30083127 27707981 CHILDREN AND FAMILY SERVICES: : LIRS PARTNERS WITH THE FEDERAL AGENCY THE OFFICE OF REFUGEE RESETTLEMENT, STATE AND LOCAL GOVERNMENTS, AND COMMUNITY CHILD WELFARE AND REFUGEE ORGANIZATIONS TO SERVE THE BEST INTERESTS OF REFUGEE AND MIGRANT CHILDREN. LIRS PROVIDES A FULL SPECTRUM OF CHILD SERVICES, WITH A NETWORK OF 39 PARTNERS AND A TOTAL OF 51 SITES ACCROSS THE COUNTRY. IN 2019, LIRS PROVIDED HOMES FOR 4,276 CHILDREN, OF WHICH 2,591 WERE NEWLY ARRIVED UNACCOMPANIED REFUGEE AND MIGRANT CHILDREN. THIS INCLUDED SHORT AND LONG-TERM FOSTER CARE (BASIC AND THERAPEUTIC CARE) AND GROUP HOME CARE. FOR MORE THAN 40 YEARS, LIRS HAS PROVIDED CHILD WELFARE SERVICES TO REFUGEE AND MIGRANT CHILDREN WHO ARE UNACCOMPANIED OR FORCIBLY SEPARATED FROM FAMILY. THESE CHILDREN HAVE TYPICALLY FLED WAR, CIVIL CONFLICT, PERSECUTION, TRAFFICKING, EXTREME POVERTY, OR MALTREATMENT. LIRS APPROACHES ITS WORK WITH INTEGRITY AND UPHOLDS THE FOLLOWING PRINCIPLES IN SERVING CHILDREN: DECISION-MAKING BASED ON THE BEST INTERESTS OF THE CHILD; PRESERVING FAMILY UNITY; PLACEMENTS OF CHILDREN IN THE LEAST RESTRICTIVE SETTING; PRIORITIZING CHILD PROTECTION; AND PROVIDING SERVICES WITH QUALITY AND INNOVATION 598135 79130 FAMILY REUNIFICATION: IN 2019 LIRS CONTINUED TO HELP REUNITE CHILDREN WITH PARENTS AFTER FAMILY SEPARATIONS OCCURRED. THE PROCESS INCLUDED HOME STUDIES, INTENSIVE CASE MANAGEMENT SERVICES, AND REFERRALS TO AN ARRAY OF COMMUNITY-BASED PROVIDERS (I.E.-LEGAL SERVICES, EDUCATION, MEDICAL AND MENTAL HEALTH). THE DETENTION VISITATION PROGRAM CONCLUDED ITS GRANT CYCLE ON MAY 31, 2020. DURING THIS YEAR, LIRS CONTRACTED WITH 11 ORGANIZATIONS LOCATED IN THE FOLLOWING STATES (AZ, CA, CO, FL, GA, MD, MI, MN, NY, NJ, AND TX). THESE PARTNER ORGANIZATIONS RECRUITED 379 NEW VISITATION VOLUNTEERS AND 646 PEN PAL VOLUNTEERS. THE LOCAL PROGRAM STAFF AND THE VISITATION VOLUNTEERS VISITED 1,505 DETAINEES LOCATED IN 17 DIFFERENT IMMIGRATION DETENTION CENTERS. MANY OF THE DETAINEES RECEIVED MORE THAN ONE VISIT; IN FACT, OVER 6,180 VISITATION SESSIONS TOOK PLACE DURING THE 2020 PROGRAM YEAR. 1075438 24483 1465288 OTHER PROGRAM SERVICES:LIRS SERVICES TRAVEL LOANS ISSUED BY THE INTERNATIONAL ORGANIZATION OF MIGRATION TO TRANSPORT LIRS-SPONSORED REFUGEES FROM THEIR ORIGINAL LOCATION TO THEIR RESETTLEMENT LOCATION IN THE UNITED STATES. COLLECTIONS FROM THESE NON-INTEREST BEARING LOANS ARE, IN PART, USED TO OFFSET LOAN SERVICING EXPENSES OF LIRS, WITH 75% OF THE COLLECTIONS RETURNED TO THE INTERNATIONAL ORGANIZATION OF MIGRATION TO REPLENISH THE LOAN FUND, WHICH FINANCES TRANSPORTATION FOR RESETTLEMENT OF FUTURE REFUGEES. 1075438 24483 1465288 52672745 1 1 0 1 0 0 0 0 0 0 1 0 1 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 39 0 1 112 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 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 NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY X X DANUTA MIREK 4102302733 700 LIGHT STREET BALTIMORE MD 21230 FAITH ASHTON DIRECTOR 3.00 X 0 0 0 JUDY BENKE DIRECTOR 3.00 X 0 0 0 TED W GOINS JR DIRECTOR 3.00 X 0 0 0 EVAN MATTHEW MOILAN SECRETARY 3.00 X X 0 0 0 REV MICHAEL RINEHART CHAIR 3.00 X X 0 0 0 LINDA STOTERAU VICE CHAIR 3.00 X X 0 0 0 EVELYN SOTO DIRECTOR 3.00 X 0 0 0 SELENA BESIREVIC DIRECTOR 3.00 X 0 0 0 RANDALL JOHNSON DIRECTOR 3.00 X 0 0 0 CARLOS PENA DIRECTOR 3.00 X 0 0 0 DR DIANA MARTHA POHLE DIRECTOR 3.00 X 0 0 0 EDDIE RESESNDE DIRECTOR 3.00 X 0 0 0 ELIZABETH B WAGNER DIRECTOR 3.00 X 0 0 0 DENNIS WIECKERT DIRECTOR 3.00 X 0 0 0 VIRGINIA HULTQUIST DIRECTOR 3.00 X 0 0 0 JOHN R MOELLER JR DIRECTOR 3.00 X 0 0 0 DUSTIN PLANTHOLT DIRECTOR 3.00 X 0 0 0 F ANDREW PEPITO CFO 40.00 X 167865 0 11174 KRISH O'MARA VIGNARAJAH CEO 40.00 X 232538 0 12269 KAY BELLOR VICE PRES PROGRAMS 40.00 X 165856 0 8962 GERI O'DONOGHUE VICE PRES HUMAN RESOURCES 40.00 X 142822 0 25931 PAT NOWLAN SENIOR IT PROJECT MANAGER 40.00 X 105819 0 5962 814900 0 64298 5 0 1 0 THE HARRINGTON AGENCY 329 DICKINSON AVENUE SWARTHMORE PA 19081 COMMUNICATION FUNDRAISING CONSULTING 395028 MARCUM TECHNOLOGY LLC 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 IT CONSULTING 207022 ROBERT HALF MANAGEMENT RESOURCES 12400 COLLECTION CENTER DRIVE CHICAGO IL 60693 HUMAN RESOURCES 142296 PARTNERS INTERNATIONAL PO BOX 22006 NEW YORK NY 100872006 IT CONSULTING 107780 4 29368 52109373 8385318 485204 60524059 SERVICE FEES LOANS 900099 1465288 1465288 SERVICE FEES - OTHER 900099 785047 785047 2250335 224254 224254 36574 36574 MISCELLANEOUS 900099 85314 85314 85314 63120536 2250335 0 346142 45712942 45712942 12547 12547 759539 759539 5367604 3660690 1273639 433275 247721 174850 51797 21074 1064832 643667 356707 64458 435974 267238 137027 31709 16000 16000 113672 726 93878 19068 157283 157283 123889 123889 350 350 631497 324738 306759 28353 5020 23333 658778 400110 196541 62127 821259 480932 272898 67429 682711 480164 154940 47607 393313 233651 152203 7459 107998 68530 39047 421 168687 151415 14554 2718 55774 51286 4488 FUNDRAISING EXPENSES 258931 258931 MEMBERSHIP DUES 19961 3246 14450 2265 VOLUNTEER EXPENSES 2419 993 1395 31 57842034 52672745 4026828 1142461 5151633 6541242 7373267 13328030 4598122 5305424 731798 374428 9447 2757 194213 175566 1527649 754547 939813 773102 16 22 257092 262008 3424466 3387728 347790 764869 23027657 30915176 1499627 1349780 5555748 8154289 148571 11927 1802254 1679229 0 415432 9006200 11610657 X 13263520 18652879 757937 651640 14021457 19304519 23027657 30915176 5278502 4560 0 X 0 1 X 1 1 1 X 53864339 67228228 49732359 47840400 60524059 279189385 53864339 67228228 49732359 47840400 60524059 279189385 279189385 49702 38063 72894 153272 260828 574759 118206 135417 326998 191070 85314 857005 280621149 0.99490 0.99570 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2015 AMOUNT: $ 138,530. 2016 AMOUNT: $ 146,606. 2017 AMOUNT: $ 279,236. 2018 AMOUNT: $ 161,516. 2019 AMOUNT: $ 85,314. FIDUCIARY FEES - 2015 AMOUNT: $ 19,583. 2016 AMOUNT: $ 31,522. 2017 AMOUNT: $ 27,343. 2018 AMOUNT: $ 666. NET LOSS FROM FUNDRAISING EVENTS - 2015 AMOUNT: $ -39,907. 2016 AMOUNT: $ -63,079. INTEREST ON BOND ESCROW FUNDS - 2016 AMOUNT: $ 20,368. 2017 AMOUNT: $ 20,419. 2018 AMOUNT: $ 28,888. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 34751 1 13980 0 1 56916 1 21508 0 127155 0 PART II-B, LINE 1: LIRS PERIODICALLY PAYS STAFF TO DRAFT LETTERS TO BE SIGNED BY EXECUTIVE DIRECTORS OF OTHER VOLUNTARY AGENCIES AND RELIGIOUS LEADERS. LIRS PERIODICALLY PAYS STAFF AND REQUESTS VOLUNTEERS TO MEET AND/OR PLACE TELEPHONE CALLS TO MEMBERS OF CONGRESS AND THEIR STAFF, AND/OR OFFICIALS OF THE EXECUTIVE BRANCH, WITH VIEWS ON IMMIGRATION LAW, TREATMENT OF REFUGEES AND ASYLEES, UNDOCUMENTED CHILDREN, REFUGEE RESETTLEMENT, AND DETENTION PRACTICES. THE COMMUNICATIONS URGE OPPOSITION OR SUPPORT OF SPECIFIC LEGISLATIVE INITIATIVES OR GOVERNMENT ACTIONS. OCCASIONALLY LIRS ELECTRONICALLY PUBLISHES AND MAILS TO DONORS, VOLUNTEERS, CONGRESSIONAL STAFF, AND LEGISLATORS CORRESPONDENCE URGING ACTION ON A PARTICULAR PIECE OF LEGISLATION THAT IS IN CONCERT WITH LIRS' MISSION. SUCH AN EVENT MAY ALSO OPPOSE OR ADVOCATE FOR A PARTICULAR PIECE OF LEGISLATION. 156390 156390 111810 22264 89546 122562 110166 12396 1136887 622117 514770 773102 LUTHERAN CENTER CORPORATION 3387728 C 3387728 OPERATING LEASE LIABILITIES 415432 415432 X 63127014 4560 2268 6828 63120186 350 350 63120536 57843952 2268 2268 57841684 350 350 57842034 PART X, LINE 2: LIRS RECOGNIZES OR DERECOGNIZES TAX POSITIONS ON A "MORE LIKELY THAN NOT" THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. LIRS HAS REVIEWED THE TAX POSITIONS TAKEN FOR EACH OF THE OPEN TAX YEARS (2016-2018) OR EXPECTED TO BE TAKEN IN LIRS'S 2019 TAX RETURN AND HAS CONCLUDED IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. X X X X X X X 1 UPWORK 2625 AUGUSTINE DRIVE SUITE 601 SANTA CLARA CA 95054 CONSULTING 0 0 9008 -9008 HARRINGTON AGENCY 329 DICKSON AVENUE SWARTHMORE PA 19081 CONSULTING 0 0 114881 -114881 123889 -123889 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY 1 LUTHERAN SOCIAL SERVICES OF THE SOUTHWEST 10201 S 51ST STREET STE 180 PHOENIX AZ 850445235 860252302 501(C)(3) 1150306 21700 COST HOUSEHOLD GOODS REFUGEE RESETTLEMENT BETHANY CHRISTIAN SERVICES 901 EASTERN AVENUE NE PO BOX 294 GRAND RAPIDS MI 495010294 381405282 501(C)(3) 16196878 11500 COST HOUSEHOLD GOODS REFUGEE RESETTLEMENT CANOPY NW ARKANSAS 2925 N OLD MISSOURI RD FAYETTEVILLE AR 727034412 811305235 501(C)(3) 180847 3125 COST HOUSEHOLD GOODS REFUGEE RESETTLEMENT SAN FRANCISCO WOMEN'S CENTER 3543 18TH STREET 8 SAN FRANCISCO CA 941101698 941730620 501(C)(3) 340057 CHILDREN SERVICES CATHOLIC CHARITIES OF BATON ROUGE 1900 SOUTH ACADIAN THRUWAY BATON ROUGE LA 70808 720590685 501(C)(3) 72486 CHILDREN SERVICES CATHOLIC CHARITIES OF GALVESTON-HOUSTON 2900 LOUISIANA STREET HOUSTON TX 770063435 741109733 501(C)(3) 205706 CHILDREN SERVICES CATHOLIC CHARITIES OF LOS ANGELES 1531 JAMES M WOOD BLVD LOS ANGELES CA 90015 951690973 501(C)(3) 515114 CHILDREN SERVICES ASSOCIATED CATHOLIC CHARITIES (ESPERANZA CENTER) 430 S BROADWAY BALTIMORE MD 212312409 520591538 501(C)(3) 269787 CHILDREN SERVICES CATHOLIC CHARITIES OF SOUTHWESTERN OHIO 100 EAST EIGHT STREET CINCINNATI OH 45202 310536968 501(C)(3) 154773 CHILDREN SERVICES CATHOLIC CHARITIES OF NEWARK 590 NORTH 7TH STREET NEWARK NJ 071072522 222164120 501(C)(3) 150085 CHILDREN SERVICES CATHOLIC CHARITIES OF SOUTHERN KANSAS 906 CENTRAL AVENUE DODGE CITY KS 67801 480697602 501(C)(3) 87243 CHILDREN SERVICES COMMUNITY LEGAL CENTER 910 VANCE AVENUE MEMPHIS TN 381262911 621558575 501(C)(3) 89724 CHILDREN SERVICES LUTHERAN FAMILY SERVICES ROCKY MOUNTAINS 363 S HARLAN STREET 200 DENVER CO 802263556 840775550 501(C)(3) 1711777 48750 COST HOUSEHOLD GOODS REFUGEE RESETTLEMENT LUTHERAN SOCIAL SERVICES OF THE NATIONAL CAPITAL AREA 4406 GEORGIA AVENUE NW WASHINGTON DC 200117124 530207407 501(C)(3) 1816418 47498 COST HOUSEHOLD GOODS REFUGEE RESETTLEMENT LUTHERAN SOCIAL SERVICES OF NORTHEASTERN FLORIDA 4615 PHILIPS HIGHWAY JACKSONVILLE FL 322077265 591965600 501(C)(3) 267279 38750 COST HOUSEHOLD GOODS REFUGEE RESETTLEMENT LUTHERAN SERVICES FLORIDA 3625A WEST WATERS AVENUE TAMPA FL 336142783 592198911 501(C)(3) 1132198 8000 COST HOUSEHOLD GOODS REFUGEE RESETTLEMENT LUTHERAN SERVICES GEORGIA WOODRUFF VOLUNTEER CTR 100 EDGEWOOD AVE NE STE 1800 ATLANTA GA 303033066 581535692 501(C)(3) 1658257 19000 COST HOUSEHOLD GOODS REFUGEE RESETTLEMENT HISPANIC IMMIGRANT COALITION OF ALABAMA 260 F WEST VALLEY AVENUE BIRMINGHAM AL 35209 631225764 501(C)(3) 8631 CHILDREN SERVICES REFUGEE ONE 4753 NORTH BROADWAY SUITE 401 CHICAGO IL 606404907 363817743 501(C)(3) 142610 6975 COST HOUSEHOLD GOODS REFUGEE RESETTLEMENT JEWISH VOCATIONAL SERVICES 1608 BALTIMORE AVENUE KANSAS CITY MO 64108 430984198 501(C)(3) 96449 CHILDREN SERVICES ASCENTRIA COMMUNITY SERVICES INC 14 EAST WORCESTER STREET SUITE 300 WORCESTER MA 016043612 043566243 501(C)(3) 1088563 9000 COST HOUSEHOLD GOODS REFUGEE RESETTLEMENT LEGAL SERVICES OF SOUTHERN PIEDMONT 1431 ELIZABETH AVENUE CHARLOTTE NC 282042506 561202940 501(C)(3) 96698 CHILDREN SERVICES MOSAIC FAMILY SERVICES 4144 NORTH CENTRAL EXPRESSWAY DALLAS TX 752042105 752484565 501(C)(3) 200182 CHILDREN SERVICES SAMARITAS 8131 EAST JEFFERSON DETROIT MI 482142691 381360553 501(C)(3) 2660108 21000 COST HOUSEHOLD GOODS REFUGEE RESETTLEMENT LUTHERAN SOCIAL SERVICE OF MINNESOTA 2485 COMO AVENUE ST PAUL MN 551081445 410872993 501(C)(3) 634269 14000 COST HOUSEHOLD GOODS REFUGEE RESETTLEMENT LUTHERAN FAMILY SERVICES OF THE CAROLINAS PO BOX 30066 CHARLOTTE NC 28230 561286323 501(C)(3) 1948552 17975 COST HOUSEHOLD GOODS REFUGEE RESETTLEMENT LUTHERAN SOCIAL SERVICES OF NORTH DAKOTA 745 45TH ST S SUITE C FARGO ND 581031192 450226421 501(C)(3) 250627 13000 COST HOUSEHOLD GOODS REFUGEE RESETTLEMENT LUTHERAN FAMILY SERVICES OF NEBRASKA 124 SOUTH 24TH STREET SUITE 230 OMAHA NE 681021226 237267972 501(C)(3) 943947 18300 COST HOUSEHOLD GOODS REFUGEE RESETTLEMENT NORTHERN VIRGINIA FAMILY SERVICES 10455 WHITE GRANITE DR STE 100 OAKTON VA 22124 540791977 501(C)(3) 350517 CHILDREN SERVICES LUTHERAN SOCIAL SERVICES OF METROPOLITAN NEW YORK 475 RIVERSIDE DRIVE SUITE 1244 NEW YORK NY 101150046 132658548 501(C)(3) 325640 CHILDREN SERVICES MOHAWK VALLEY RESOURCE CENTER FOR REFUGEES 309 GENESEE STREET UTICA NY 135013800 161158764 501(C)(3) 478462 17000 COST HOUSEHOLD GOODS REFUGEE RESETTLEMENT LUTHERAN COMMUNITY SERVICES NORTHWEST 4040 188TH STREET SUITE 300 SEATAC WA 981885070 930386860 501(C)(3) 2485736 77000 COST HOUSEHOLD GOODS REFUGEE RESETTLEMENT LUTHERAN SOCIAL SERVICES OF SOUTH DAKOTA 705 E 41ST STREET SUITE 200 SIOUX FALLS SD 571056048 460224731 501(C)(3) 289895 REFUGEE RESETTLEMENT SAN FERNANDO OUTREACH CENTER 1109 CORONEL STREET SAN FERNANDO CA 91340 951684078 501(C)(3) 89120 CHILDREN SERVICES REFUGEE SERVICES OF TEXAS 9241 LBJ FREEWAY SUITE 210 DALLAS TX 752433447 751618251 501(C)(3) 1398637 24500 COST HOUSEHOLD GOODS REFUGEE RESETTLEMENT LUTHERAN SOCIAL SERVICES OF WISCONSIN AND UPPER MICHIGAN 5300 W LINCOLN AVENUE MILWAUKEE WI 532191651 390816846 501(C)(3) 607162 11000 COST HOUSEHOLD GOODS REFUGEE RESETTLEMENT INTERNATIONAL CHRISTIAN ADOPTIONS 41745 RIDER WAY 2 TEMECULA CA 92590 330412343 501(C)(3) 1696685 CHILDREN SERVICES CATHOLIC CHARITIES OF TENNESSEE 2806 MCGAVOCK PIKE NASHVILLE TN 37214 620679520 501(C)(3) 99969 CHILDREN SERVICES LUTHERAN FAMILY SERVICES OF VIRGINIA 2609 MCVITTY ROAD ROANOKE VA 24018 541222012 501(C)(3) 161677 REFUGEE RESETTLEMENT 39 0 STIPENDS 5595 12547 PART I, LINE 2: LIRS HAS A WELL-DEFINED SYSTEM OF CONTROLS TO ENSURE SUB-RECIPIENTS USE GRANT FUNDS AS EXPECTED. INITIALLY, SUB-RECIPIENTS SUBMIT PROPOSED BUDGETS THAT ARE REVIEWED IN RELATION TO THE DELIVERABLES, AND APPROVED BEFORE SUB-AWARDS ARE ISSUED. ON A MONTHLY BASIS, REIMBURSEMENT REQUESTS ARE REVIEWED FOR REASONABLENESS AND IN RELATION TO THE BUDGETS BEFORE REIMBURSEMENTS ARE MADE. PARTNER AUDITS PREPARED IN COMPLIANCE WITH THE UNIFORM GUIDANCE ARE SUBMITTED ANNUALLY AND RECONCILED TO THE FINANCIAL RECORDS OF LIRS, AND LIRS FOLLOWS UP ON ANY SIGNIFICANT FINDINGS IN THOSE AUDITS. LIRS PERIODICALLY PROVIDES TRAINING ON THE UNIFORM GUIDANCE, GAAP, AND SPECIFIC ACCOUNTING ISSUES RELEVANT TO LIRS ISSUED SUB-AWARDS. LIRS MAINTAINS A CHECKLIST OF VARIOUS ASPECTS OF EACH SUB-RECIPIENT'S FINANCIAL STATUS, COMPLIANCE, PROCEDURES AND ACCOUNTING SYSTEMS USED FOR COST ALLOCATION AND CAPTURING IN-KIND CONTRIBUTIONS. PERIODICALLY, AND WHENEVER ISSUES ARE IDENTIFIED, LIRS CONDUCTS ON-SITE FINANCIAL MONITORING TO SPEAK WITH STAFF AND DIRECTLY OBSERVE SYSTEMS AND PROCESSES. 1 X X X 0 0 0 0 0 0 0 0 0 F ANDREW PEPITO CFO 167865 0 0 0 0 0 8492 0 2682 0 179039 0 0 0 KRISH O'MARA VIGNARAJAH CEO 232538 0 0 0 0 0 11617 0 652 0 244807 0 0 0 KAY BELLOR VICE PRES PROGRAMS 165856 0 0 0 0 0 8310 0 652 0 174818 0 0 0 GERI O'DONOGHUE VICE PRES HUMAN RESOURCES 142822 0 0 0 0 0 7382 0 18549 0 168753 0 0 0 A MARYLAND ECONOMIC DEVELOPMENT CORP 521376562 57420NOAV 2007-07-26 5942546 ADVANCE REFUNDING OF REVENUE BONDS 0 0 0 A 5942546 476594 5828695 113851 0 1 1 1 A 0 0 0 0 0 0 1 A 0 0 0 1 0 0 0 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: MARYLAND ECONOMIC DEVELOPMENT CORP. DATE THE REBATE COMPUTATION WAS PERFORMED: 06/30/2017 SCHEDULE K, PART I LUTHERAN IMMIGRATION AND REFUGEE SERVICE, INC. AND LUTHERAN WORLD RELIEF (EIN: 13-2574963), AN UNRELATED 501(C)(3) ORGANIZATION, ARE JOINTLY AND SEVERABLY LIABLE FOR THE BONDS AND AS SUCH, EACH HAS RECORDED 50% OF THE OUTSTANDING DEBT AND RELATED ISSUE COSTS ON THE FINANCIAL STATEMENTS. 100% OF LIABILITY AND RELATED COSTS ARE REPORTED ON SCHEDULE K. X 485204 COST 0 1 0 FORM 990, PART I, LINE 1 THOSE WHO SEEK SAFETY FROM PERSECUTION; REUNITES FAMILIES TORN APART BY CONFLICT; RESETTLES REFUGEES; AND PROTECTS VULNERABLE CHILDREN WHO ARRIVE ALONE IN THE UNITED STATES. FORM 990, PART VI, SECTION B, LINE 11B EACH YEAR PRIOR TO DISTRIBUTION TO THE LIRS BOARD OF DIRECTORS, THE AUDIT COMMITTEE REVIEWS AND DISCUSSES THE DRAFT FORM 990 AFTER ITS REVIEW BY LIRS CERTIFIED PUBLIC ACCOUNTANTS. THE COMPLETED FORM 990 IS MADE AVAILABLE TO THE ENTIRE BOARD FOR REVIEW AND QUESTIONS BEFORE IT IS SUBMITTED TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C LIRS BOARD POLICY REQUIRES ALL DIRECTORS, OFFICERS, COMMITTEE MEMBERS AND LIRS SENIOR MANAGERS TO IDENTIFY ACTUAL AND POTENTIAL CONFLICTS OF INTEREST AND COMPLETE A DECLARATION OF A CONFLICT OF INTEREST STATEMENT ANNUALLY WHICH IS REVIEWED BY THE BOARD GOVERNANCE COMMITTEE. ANY DIRECTOR, OFFICER, COMMITTEE MEMBER OR SENIOR MANAGER WHO DISCLOSES A DIRECT OR INDIRECT FINANCIAL OR OTHER MATERIAL INTERESTS IN A PROPOSED OR EXISTING ARRANGEMENT WILL NOT BE ALLOWED TO BE A PART OF THE DISCUSSION OR DECISION-MAKING ON THE MATTER THAT RESULTS IN THE CONFLICT OF INTEREST. IF ANY DIRECTOR, OFFICER, COMMITTEE MEMBER OR SENIOR MANAGER FAILS TO DISCLOSE A DIRECT OR INDIRECT FINANCIAL OR OTHER MATERIAL INTEREST SUBJECT TO THE POLICY, S/HE WILL BE INFORMED AND GIVEN THE OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF THE BOARD OR COMMITTEE OR PRESIDENT AND CEO DETERMINES THAT THE INDIVIDUAL HAS FAILED TO DISCLOSE A CONFLICT OF INTEREST, THEY WILL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 FOR LIRS' CEO'S COMPENSATION, AN INDEPENDENT CONSULTANT PERFORMS AN ANALYSIS ON A REGULAR BASIS USING INDEPENDENT RESEARCH WHICH CONSIDERS THE ORGANIZATION'S BUDGET, THE CURRENT COMPENSATION, AND THE NUMBER OF YEARS SERVED BY THE CEO. THE ANALYSIS USES SALARY SURVEYS THAT PROVIDE A SALARY RANGE THAT IS COMPETITIVE WITH SIMILAR NON-PROFITS IN THE SAME GEOGRAPHIC AREA. THE FINDINGS ARE PRESENTED TO THE BOARD'S EXECUTIVE COMMITTEE, WHICH REVIEWS THE CONSULTANT'S REPORT IN CONJUNCTION WITH THE CEO'S PERFORMANCE AND PRESENTS A RECOMMENDATION TO THE FULL BOARD. THE FULL BOARD APPROVES THE CEO'S COMPENSATION FOR THE UPCOMING YEAR. FOR ALL OTHER LIRS STAFF POSITIONS, AN INDEPENDENT CONSULTANT PERFORMS AN ANALYSIS USING INDEPENDENT RESEARCH TO DETERMINE COMPETITIVE SALARY RANGES FOR THE VARIOUS GRADES OF POSITIONS WITHIN LIRS. THIS ANALYSIS IS COMPLETED EVERY OTHER YEAR AND THE BOARD APPROVES THE SALARY RANGES FOR ALL RESPECTIVE JOB GRADES. THE CEO SETS AND/OR APPROVES THE PARTICULAR SALARIES WITHIN THESE GRADES FOR STAFF. BOARD OFFICER POSITIONS ARE NON-STAFF, VOLUNTEER POSITIONS AND RECEIVE NO COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 LIRS MAKES ITS AUDITED FINANCIAL STATEMENTS, FORM 990, LIST OF CURRENT BOARD OF DIRECTORS, AND OTHER INFORMATION THAT MAY BE USEFUL IN UNDERSTANDING LIRS' VISION, MISSION, VALUES, GOALS AND ACTIVITIES AVAILABLE ON THE LIRS WEBSITE AT WWW.LIRS.ORG. THIS INFORMATION IS ALSO AVAILABLE TO THE PUBLIC UPON REQUEST. SUMMARY FINANCIAL STATEMENTS, SENIOR MANAGEMENT, AND THE LIST OF CURRENT BOARD OF DIRECTORS ARE ALSO PUBLISHED IN THE ANNUAL REPORT WHICH IS DISTRIBUTED TO DONORS AND OTHER STAKEHOLDERS. LUTHERAN CENTER CORPORATION 700 LIGHT STREET BALTIMORE MD 21230 522055143 SEE PART VII MD 501(C)(3) LINE 12B, II 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 1 0 0