2020-08-13T10:04:02-05:00 2019-09-30 BDO USA LLP 8401 GREENSBORO DRIVE 800 MCLEAN VA 22102 990 2018-10-01 132574963 Lutheran World Relief % ERIC SCHAEFFER LUTH 4102302700 700 Light Street Baltimore MD 212303850 JOANN THEYS VP for Fin & Admin 4102302700 2020-08-12 true Marc Berger P01871563 7038930600 73.53.153.141 54621820202265000020 2020-08-13 P 368DAC767300C917309A1065AAAF2394A888D225 F80C4C4CE64063363A32333BB37C43EAD2BBFD59 2018 2021-01-29 14:40:06Z JOANN THEYS 700 Light Street Baltimore MD 212303850 143540885 false X www.lwr.org X 1945 NY LWR works with Lutherans & Partners around the world to end Poverty, Injustice, & Human Suffering. 15 15 112 15 0 46984589 46842067 789053 383661 2688988 891333 50654 501005 50513284 48618066 23724059 20109205 0 0 16999231 17144023 516213 514289 3523710 12982520 15141090 54222023 52908607 -3708739 -4290541 49943014 40236973 15464481 9799375 34478533 30437598 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 22115029 16107779 0 EMERGENCIES AND MATERIAL RESOURCES: LUTHERAN WORLD RELIEF RESPONDS TO NATURAL DISASTERS AND CONFLICT-DRIVEN EMERGENCIES, ESPECIALLY THOSE THAT AFFECT THE WORLDS POOREST COMMUNITIES. WE WORK WITH VULNERABLE COMMUNITIES TO HELP THEM REBUILD AFTER DISASTER STRIKES AND PREPARE FOR FUTURE DISASTERS. IN FISCAL YEAR 2019, 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 MORE THAN 600,000 PEOPLE. 14121817 2842934 383661 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. WE 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 2019, WE CARRIED OUT 46 PROGRAMS FOCUSED ON AGRICULTURE AND FOOD SECURITY THAT ENGAGED APPROXIMATELY 130,000 FARMERS. 3193352 597386 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 2019, LUTHERAN WORLD RELIEF IMPLEMENTED APPROXIMATELY 17 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. 3181344 561106 0 42611542 true true false false false false false false false true true true true true true true true false false true true true false true false false false true false true true false false false false false false false false false false true false false false true true true true false false true X 66 0 true 112 true false true false false false false false false false false false false X 15 15 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 ERIC SCHAEFFER 4102302800 700 LIGHT STREET Baltimore MD 212303850 DR WILLIAM J CRAFT Chairperson 13.0 0.0 X X 0 0 0 THE REV TIMOTHY RUNTSCH Secretary 5.0 0.0 X X 0 0 0 Ms Hilda Bambi Arellano Director 6.5 0.0 X 0 0 0 Dr Louise Evenson Director 9.0 0.0 X 0 0 0 Ms Jean Hanson Director 13.0 0.0 X 0 0 0 Mr Kenneth Jones II Director 6.0 0.0 X 0 0 0 The Rev Dr David Lose Director 4.5 0.0 X 0 0 0 Dr Kathi Tunheim Director 2.0 0.0 X 0 0 0 DR GREGG SYLVESTER VICE CHAIR 4.0 0.0 X X 0 0 0 MS MARTINE POLYCARPE DIRECTOR 4.0 0.0 X 0 0 0 MS ABAGAIL NELSON OFFICER AT LARGE 4.0 0.0 X 0 0 0 MR TAMRON KEITH DIRECTOR 4.0 0.0 X 0 0 0 MR JEFF JORDAN DIRECTOR 4.0 0.0 X 0 0 0 MS SONYA FUNNA EVELYN DIRECTOR 4.0 0.0 X 0 0 0 MR PHILLIP ATKINS-PATTENSON DIRECTOR 4.0 0.0 X 0 0 0 AMB DANIEL V SPECKHARD RT PRESIDENT AND CEO 56.19 0.0 X 338570 0 68639 MS JOANN THEYS VP FIN & ADMIN/TREAS 46.19 0.0 X 190366 0 21989 MR TIMOTHY MCCULLY SVP INTERNATIONAL PROGRAMS 46.34 0.0 X 189021 0 45963 MS EMILY SOLLIE SR DIR, EXEC COMMUNICATIONS 43.28 0.0 X 104606 0 39451 MS LAURA MORALES AVP OF FINANCE & ADMIN 46.15 0.0 X 142601 0 31523 MS WENDY ROTHENBERGER VP, PRESIDENT'S OFFICE & HR 44.41 0.0 X 181450 0 26848 MS GERALDINE SICOLA VP, STRATEGIC PSHIPS & EXT REL 44.79 0.0 X 173971 0 26464 MR MICHAEL WATT VP INTERNATIONAL OPERATIONS 44.98 0.0 X 160881 0 24638 MR FREDERICK KELLETT DIR, IMPACT INVESTING 46.77 0.0 X 164397 0 15488 1645863 0 301003 9 false true false MERKLE INC 7001 COLUMBIA GATEWAY DRIVE COLUMBIA MD 21046 FUNDRAISER 1040559 Lutheran Center Corporation 700 LIGHT STREET BALTIMORE MD 21230 MAINTAIN CENTER 643396 MIDWEST WAREHOUSE INC 398 EAST RICHMOND ST ST PAUL MN 55075 WAREHOUSE/PROCESSING 484326 Brethren Service Center 601 MAIN STREET NEW WINDSOR MD 21776 PROCESSING SVCS 367569 BDO USA LLP 8401 GREENSBORO DRIVE MCLEAN VA 22102 AUDITING SERVICES 262751 14 227181 892339 6512235 39210312 13426901 46842067 CONTRACT REVENUE 541900 383661 383661 0 0 383661 639785 639785 0 0 0 0 0 95174368 94922819 251549 251548 251548 0 0 0 0 0 0 0 0 0 MISCELLANEOUS 900099 501005 0 0 501005 501005 48618066 383661 0 1392338 101892 101892 0 20007313 20007313 0 939798 225811 713987 0 0 11789044 8201102 2537140 1050802 742419 742419 0 0 3033025 2209018 484374 339633 639737 3935 635802 0 0 18121 26145 -8024 0 120019 25719 94300 0 0 514289 514289 0 2857907 1718281 925526 214100 0 2706430 1321636 507318 877476 0 0 1148157 906033 165702 76422 2689018 2064588 474408 150022 0 0 0 0 178321 134325 24473 19523 120714 64699 56015 0 PROGRAM INPUTS 4711021 4711021 0 0 MEMBERSHIP FEES 102352 93584 8768 0 MISCELLANEOUS 121149 43784 40113 37252 BANK AND MERCHANT FEES 367881 10237 113453 244191 52908607 42611542 6773355 3523710 X 18594 3314 13271 2009 X 1386363 3028176 2755722 786699 1910593 1384496 1587093 1435329 0 0 0 0 0 0 4989200 4200072 200408 381608 1997445 1691093 404239 306352 19778321 18170167 3813515 2903605 3598281 3559345 0 0 9519279 4081124 49943014 40236973 4289850 3474688 0 0 0 0 1801979 1679026 0 0 0 0 0 0 0 0 9372652 4645661 15464481 9799375 X 27339133 23450781 6866661 6660192 272739 326625 34478533 30437598 49943014 40236973 -4290541 249606 X false true X true true true X 46233099 46181220 51779744 46984589 46842067 238020719 0 0 46233099 46181220 51779744 46984589 46842067 238020719 0 238020719 605732 581923 512406 600152 639785 2939998 0 19895 112492 69496 50654 501006 753543 241714260 2572527 0.98472 0.98654 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 278216 53886 14932 20409 326625 267989 9001 20318 19092 278216 250167 13000 23284 18462 267989 246277 21442 17552 250167 254913 -4461 4175 246277 0.00000 1.00000 0.00000 false false 41125 41125 63650 38761 24889 1405055 1269065 135990 906786 802438 104348 306352 COMMINGLED INVESTMENT VEHICLE 1397595 F POOLED TRUST FUND 1506010 F 2903605 CORPORATION 3394342 C INVESTMENT IN DIVINE CHOCOLATE 165003 C 3559345 MONETIZATION RECEIVABLE 0 CHARITABLE TRUSTS 2113901 OTHER ASSETS 1558253 CASH SURRENDER VALUE OF LIFE 0 INSURANCE CONTRACTS 408970 4081124 0 PURPOSES 0 MONETIZATION LIABILITY 4645661 4645661 X 49330329 249606 462657 712263 48618066 48618066 53371264 462657 462657 52908607 52908607 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, 2019. 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 LWRs 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, 2019. LWR is open to examination by taxing authorities from 2016 forward. true Central America and the Caribbean 4 30 Program Services SEE PART V 749248 East Asia and the Pacific 7 10 Program Services SEE PART V 273537 Middle East and North Africa 3 0 Program Services SEE PART V 591920 South America 5 31 Program Services SEE PART V 383226 South Asia 2 18 Program Services SEE PART V 998805 Sub-Saharan Africa 15 113 Program Services SEE PART V 2253058 Sub-Saharan Africa 0 0 Investments NONE 803476 South America 0 0 Investments NONE 9000 Europe (Including Iceland and Greenland) 0 0 Investments NONE 165003 36 202 36 202 6227273 6227273 Central America and the Caribbean See Part V 31559 WIRE TRANSFE NONE Central America and the Caribbean See Part V 75000 WIRE TRANSFE NONE Central America and the Caribbean See Part V 75000 WIRE TRANSFE NONE Central America and the Caribbean See Part V 29797 WIRE TRANSFE NONE Central America and the Caribbean See Part V 25000 WIRE TRANSFE NONE Central America and the Caribbean See Part V 72914 WIRE TRANSFE NONE Central America and the Caribbean See Part V 9042 WIRE TRANSFE NONE Central America and the Caribbean See Part V 89520 WIRE TRANSFE NONE Central America and the Caribbean See Part V 81417 WIRE TRANSFE NONE Central America and the Caribbean See Part V 60000 WIRE TRANSFE NONE Central America and the Caribbean See Part V 200000 WIRE TRANSFE NONE East Asia and the Pacific See Part V 44437 WIRE TRANSFE NONE East Asia and the Pacific See Part V 47169 WIRE TRANSFE NONE East Asia and the Pacific See Part V 106282 WIRE TRANSFE NONE East Asia and the Pacific See Part V 69549 WIRE TRANSFE NONE East Asia and the Pacific See Part V 6100 WIRE TRANSFE NONE Middle East and North Africa See Part V 12442 WIRE TRANSFE NONE Middle East and North Africa See Part V 54649 WIRE TRANSFE NONE Middle East and North Africa See Part V 20000 WIRE TRANSFE NONE Middle East and North Africa See Part V 107970 WIRE TRANSFE NONE Middle East and North Africa See Part V 34354 WIRE TRANSFE NONE Middle East and North Africa See Part V 34550 WIRE TRANSFE NONE Middle East and North Africa See Part V 39866 WIRE TRANSFE NONE Middle East and North Africa See Part V 68361 WIRE TRANSFE NONE North America See Part V 109730 WIRE TRANSFE NONE North America See Part V 109998 WIRE TRANSFE NONE South America See Part V 71272 WIRE TRANSFE NONE South America See Part V 63918 WIRE TRANSFE NONE South America See Part V 5246 WIRE TRANSFE NONE South America See Part V 63380 WIRE TRANSFE NONE South America See Part V 10001 WIRE TRANSFE NONE South America See Part V 20000 WIRE TRANSFE NONE South America See Part V 7000 WIRE TRANSFE NONE South America See Part V 20000 WIRE TRANSFE NONE South America See Part V 59610 WIRE TRANSFE NONE South America See Part V 62799 WIRE TRANSFE NONE South Asia See Part V 58913 WIRE TRANSFE NONE South Asia See Part V 83472 WIRE TRANSFE NONE South Asia See Part V 46347 WIRE TRANSFE NONE South Asia See Part V 29879 WIRE TRANSFE NONE South Asia See Part V 44118 WIRE TRANSFE NONE South Asia See Part V 29900 WIRE TRANSFE NONE South Asia See Part V 50000 WIRE TRANSFE NONE South Asia See Part V 50000 WIRE TRANSFE NONE South Asia See Part V 15263 WIRE TRANSFE NONE South Asia See Part V 18200 WIRE TRANSFE NONE South Asia See Part V 51594 WIRE TRANSFE NONE South Asia See Part V 15000 WIRE TRANSFE NONE South Asia See Part V 28593 WIRE TRANSFE NONE South Asia See Part V 24615 WIRE TRANSFE NONE South Asia See Part V 138715 WIRE TRANSFE NONE South Asia See Part V 6000 WIRE TRANSFE NONE South Asia See Part V 77031 WIRE TRANSFE NONE South Asia See Part V 75000 WIRE TRANSFE NONE South Asia See Part V 78943 WIRE TRANSFE NONE South Asia See Part V 27222 WIRE TRANSFE NONE South Asia See Part V 20000 WIRE TRANSFE NONE South Asia See Part V 30000 WIRE TRANSFE NONE Sub-Saharan Africa See Part V 73926 WIRE TRANSFE NONE Sub-Saharan Africa See Part V 111813 WIRE TRANSFE NONE Sub-Saharan Africa See Part V 152449 WIRE TRANSFE NONE Sub-Saharan Africa See Part V 15809 WIRE TRANSFE NONE Sub-Saharan Africa See Part V 69640 WIRE TRANSFE NONE Sub-Saharan Africa See Part V 137954 WIRE TRANSFE NONE Sub-Saharan Africa See Part V 87576 WIRE TRANSFE NONE Sub-Saharan Africa See Part V 66590 WIRE TRANSFE NONE Sub-Saharan Africa See Part V 129994 WIRE TRANSFE NONE Sub-Saharan Africa See Part V 15000 WIRE TRANSFE NONE Sub-Saharan Africa See Part V 255826 WIRE TRANSFE NONE Sub-Saharan Africa See Part V 133000 WIRE TRANSFE NONE Sub-Saharan Africa See Part V 205249 WIRE TRANSFE NONE Sub-Saharan Africa See Part V 22296 WIRE TRANSFE NONE Sub-Saharan Africa See Part V 359213 WIRE TRANSFE NONE Sub-Saharan Africa See Part V 31428 WIRE TRANSFE NONE Sub-Saharan Africa See Part V 100000 WIRE TRANSFE NONE Sub-Saharan Africa See Part V 130652 WIRE TRANSFE NONE Sub-Saharan Africa See Part V 28544 WIRE TRANSFE NONE Sub-Saharan Africa See Part V 16979 WIRE TRANSFE NONE Sub-Saharan Africa See Part V 65891 WIRE TRANSFE NONE Sub-Saharan Africa See Part V 43229 WIRE TRANSFE NONE Central America and the Caribbean See Part V NONE 230400 See Part V Fair Market Value Central America and the Caribbean See Part V NONE 177520 See Part V Fair Market Value Central America and the Caribbean See Part V NONE 428350 See Part V Fair Market Value Central America and the Caribbean See Part V NONE 375000 See Part V Fair Market Value Central America and the Caribbean See Part V NONE 155680 See Part V Fair Market Value Central America and the Caribbean See Part V NONE 374480 See Part V Fair Market Value Central America and the Caribbean See Part V NONE 642240 See Part V Fair Market Value Europe (Including Iceland and Greenland) See Part V NONE 336200 See Part V Fair Market Value Europe (Including Iceland and Greenland) See Part V NONE 230400 See Part V Fair Market Value Middle East and North Africa See Part V NONE 433460 See Part V Fair Market Value Middle East and North Africa See Part V NONE 1508180 See Part V Fair Market Value Middle East and North Africa See Part V NONE 502827 See Part V Fair Market Value Russia and the Newly Independent States See Part V NONE 428240 See Part V Fair Market Value Russia and the Newly Independent States See Part V NONE 178030 See Part V Fair Market Value South America See Part V NONE 1040320 See Part V Fair Market Value Sub-Saharan Africa See Part V NONE 212850 See Part V Fair Market Value Sub-Saharan Africa See Part V NONE 819700 See Part V Fair Market Value Sub-Saharan Africa See Part V NONE 202530 See Part V Fair Market Value Sub-Saharan Africa See Part V NONE 30000 See Part V Fair Market Value Sub-Saharan Africa See Part V NONE 516800 See Part V Fair Market Value Sub-Saharan Africa See Part V NONE 1044400 See Part V Fair Market Value Sub-Saharan Africa See Part V NONE 727760 See Part V Fair Market Value Sub-Saharan Africa See Part V NONE 221700 See Part V Fair Market Value Sub-Saharan Africa See Part V NONE 1008000 See Part V Fair Market Value Sub-Saharan Africa See Part V NONE 319350 See Part V Fair Market Value Sub-Saharan Africa See Part V NONE 1085400 See Part V Fair Market Value 43 40 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 OCCASSIONALLY 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. 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 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(5)(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(6)(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 Schedule F, Part II, Line 1(1)(d): 1(1)(d) Purpose of Grant: drought response, resilience: Building Resilience in the dry corridor of western Honduras Schedule F, Part II, Line 1(2)(d): 1(2)(d) Purpose of Grant: To improve the resilience of coffee producing communities in the face of climate change: CAFENICA: Resilience in the Coffee Sector in the Face of Climate Change Schedule F, Part II, Line 1(3)(d): 1(3)(d) Purpose of Grant: To strengthen market competitiveness of small scale cacao producers: Fundacin FundaSistemas: Strengthening Competitiveness of Small Cacao Producers X X X X X X true Merkle 7001 COLUMBIA GATEWAY DRIVE COLUMBIA MD 21047 Direct Mail false 4563738 419077 4144661 MP May 40 HARCOURT STREET SAN RAFAEL CA 94901 Comb Fed Campaign false 179306 6000 173306 4743044 425077 4317967 All States true Lutheran Disaster Response 8765 w Higgins Road Chicago IL 60631 411568278 501(C)(3) 50000 NONE Agriculture, Climate Change, Livelihoods Lutheran World Services India Trust 84 Dr Suresh Road Kolkata West Bengal IN 700014 45500 NONE NFI Distribution Haser Cambio Inc PO Box 649 San Juan PR 00978 6392 NONE Agriculture, Climate Change, Livelihoods 1 SCHEDULE I, 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. 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 OCCASSIONALLY 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. THESE REPORTS ARE REVIEWED AND EVALUATED BY STAFF IN COUNTRY AS WELL AS BY HEADQUARTER STAFF. X X X false true false false false false false false false AMB DANIEL V SPECKHARD RT PRESIDENT AND CEO 314768 0 9270 0 14532 0 65661 0 2978 0 407209 0 0 0 MS JOANN THEYS VP FIN & ADMIN/TREAS 184406 0 5000 0 960 0 17530 0 4459 0 212355 0 0 0 MR TIMOTHY MCCULLY SVP INTERNATIONAL PROGRAMS 184061 0 4000 0 960 0 17400 0 28563 0 234984 0 0 0 MS WENDY ROTHENBERGER VP, PRESIDENT'S OFFICE & HR 170490 0 10000 0 960 0 16542 0 10306 0 208298 0 0 0 MS GERALDINE SICOLA VP, STRATEGIC PSHIPS & EXT REL 170011 0 3000 0 960 0 15896 0 10568 0 200435 0 0 0 MR MICHAEL WATT VP INTERNATIONAL OPERATIONS 153421 0 6500 0 960 0 14624 0 10014 0 185519 0 0 0 MR FREDERICK KELLETT DIR, IMPACT INVESTING 157237 0 5000 0 2160 0 14796 0 692 0 179885 0 0 0 MS LAURA MORALES AVP OF FINANCE & ADMIN 134381 0 7500 0 720 0 13252 0 18281 0 174134 0 0 0 Schedule J, Part I, Line 4b: MB. DANIEL V. SPECKHARD, RT. PARTICIPATED IN A NONQUALIFIED RETIREMENT PLAN UNDER SECTION 457(F) DURING 2018 UNDER WHICH $35,000 IN DEFERRED COMPENSATION WAS RECORDED. A MARYLAND ECONOMIC DEVELOPMENT CORPORATION 521376562 54420NOAV 2007-07-26 5950792 SEE PART VI false false false A 2410000 0 5950792 480497 0 5838489 112303 0 0 0 0 0 true true true true A 0 A false false false true false false 0 false 0 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. X 3511 197084 FMV X Material Res. 758131 13229817 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 Wilmington Trust, 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 BESED IN BERKELEY (CK) - CONVERTIBLE DEBT INVESTMENT. BOTH GROUND UP (GUI) AND MOUNTAIN HARVEST (MH) ARE DISREGARDED ENTITIES WHOLLY OWNED BY LWR. EXPENSES: $1,406,476. GRANTS: $0. REVENUE: $0. OTHER PROGRAM SERVICES: CONSTITUENT ENGAGEMENT, HEALTH PROGRAMS, AND OTHER PROGRAMS. EXPENSES: $1,774,868. GRANTS: $561,106. 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 PROCESS FOR BOARD REVIEW OF THE ANNUAL FORM 990 IS OUTLINED IN LWR'S BOARD POLICY AS FOLLOWS: PRIOR TO LWR'S ANNUAL SUBMISSION OF IRS FORM 990, EACH BOARD MEMBER SHALL RECEIVE A COPY OF THE FORM AS COMPLETED BY LWR'S CERTIFIED PUBLIC ACCOUNTANTS. BOARD MEMBERS SHALL HAVE AT LEAST FIVE BUSINESS DAYS TO REVIEW THE FORM AND RAISE QUESTIONS, MAKE SUGGESTIONS, AND BRING ANY POTENTIAL PROBLEMS OR CONCERNS TO THE CHAIR OF THE AUDIT AND RISK COMMITTEE. 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 LWR. 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. Ground Up Investing LLC C/O THE CORPORATION TRUST COMPANY WILMINGTON DE 19801 821406539 See Part VII DE 6969 677204 See Part VII Mountain Harvest SMC Ltd PO Box 22892 Kampala UG 981398811 See Part VII UG 1946 777792 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 501(c)(3) LINE 7 See Part VII true INTERCHURCH MEDICAL ASSISTANCE INC 1730 M STREET NW SUITE 1100 WASHINGTON DC 20036 522112460 SEE PART VII 501(c)(3) LINE 7 SEE PART VII true Charitable Gift Annuity (5) Investment MD NA false Charitable Remainder Unitrust (2) Investment MD NA false false false false false false false false false false false true false false false false true true false false Lutheran Center Corporation K 644588 Lease agreement Lutheran Center Corporation P 117704 Actual cost Lutheran Center Corporation Q 27573 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.