2019-09-04T16:11:43-05:00 2018-12-31 410746749 CLIFTONLARSONALLEN LLP 5550 WILD ROSE LANE SUITE 300 WEST DES MOINES IA 502665304 990 2018-01-01 420698267 LUTHERAN SERVICES IN IOWA INC LUTH 3198593533 3125 COTTAGE GROVE AVE DES MOINES IA 50311 JOHN TWARDOS PRESIDENT/CEO 3198593533 2019-08-02 1 DAVID LITTLE P01480921 5152224400 67.137.57.251 2019-08-02 14:34:55 CD P 26C8EB6CBFF908C19EE8E81CE4CE9FA3BB38FC5C DBA0DE0710B3CC388F2BEE46780927D00A68B01B 2018 2019-02-21 02:37:17Z JOHN TWARDOS 3125 COTTAGE GROVE AVE DES MOINES IA 50311 36488031 0 X WWW.LSIOWA.ORG X 1939 IA TO PROVIDE SOCIAL MINISTRY SERVICES TO COMMUNITIES THROUGHOUT IOWA. 15 15 1495 345 31286 0 2352547 2321108 31734673 31743347 17099 45954 248729 194216 34353048 34304625 252257 377327 0 0 28511815 28230870 0 0 770127 7103405 7708924 35867477 36317121 -1514429 -2012496 27371486 24762672 3842297 3626106 23529189 21136566 X LUTHERAN SERVICES IN IOWA'S MISSION IS BASED ON A CHRISTIAN PHILOSOPHY OF FAITHFUL SERVICE TO ALL OUR NEIGHBORS. OUR MISSION IS, INDEED, WHY WE DO WHAT WE DO: LUTHERAN SERVICES IN IOWA RESPONDS TO THE LOVE OF JESUS CHRIST THROUGH COMPASSIONATE SERVICE. 0 0 13074108 170675 13693631 "SERVICES TO FAMILIES" IS AN ARRAY OF SERVICES DESIGNED TO MAINTAIN, BUILD, AND FORTIFY FAMILIES. LSI PROVIDES IN-HOME SERVICES TO HELP CHILDREN LEARN SKILLS SUCH AS ANGER MANAGEMENT, COPING OR COMMUNICATION. BASED ON A MENTAL HEALTH ASSESSMENT OF THE CHILD, THE GOALS AND APPROACH ENCOMPASS THE ENTIRE FAMILY. LSI ALSO PROVIDES URGENT SERVICES, SUCH AS CRISIS INTERVENTION OR FAMILY TEAM MEETINGS. WITH THE ULTIMATE GOAL OF AVOIDING AN OUT-OF-HOME CHILD PLACEMENT, THESE SERVICES ENCOMPASS THE ENTIRE FAMILY WITH SHARED GOALS AND SUCCESSES. IN ADDITION TO MANY COMMUNITY-BASED PROGRAMS THAT FILL THE GAPS BETWEEN AVAILABLE LOCAL RESOURCES AND IDENTIFIED NEEDS, LSI IS A PARTNER ON STATEWIDE CONTRACTS FOR RECRUITING, TRAINING, AND SUPPORTING IOWA'S FOSTER/ADOPTIVE FAMILIES AND FAMILY SAFETY, RISK AND PERMANENCY (FRSP) SERVICES. 7107620 39333 6105854 "RESIDENTIAL SERVICES" FOCUSES ON FAMILY-CENTERED, STRENGTH-BASED TREATMENT FOR CHILDREN THROUGH RESIDENTIAL TREATMENT, PSYCHIATRIC MEDICAL INSTITUTE FOR CHILDREN (PMIC), SHELTER CARE, AND EMERGENCY SERVICES, LSI PROVIDES SERVICES TO CHILDREN AGE 5-18 THAT LIVE AT ONE OF LSI'S RESIDENTIAL TREATMENT CENTERS WHILE THEY ARE IN CARE. UTILIZING A TRAUMA-SENSITIVE CARE APPROACH, STAFF DELIVER AN INDIVIDUALIZED APPROACH FOR EACH CHILD'S EMOTIONAL AND/OR BEHAVIORAL NEEDS. FAMILY ENGAGEMENT IS KEY TO BETTER OUTCOMES FOR CHILDREN IN OUT-OF-HOME-CARE, INCLUDING SHORTENING LENGTH OF STAY AND AVOIDING FAMILY DISRUPTION. FAMILY SUPPORT WEEKENDS ALLOW FAMILIES TO ATTEND AN INTENSIVE TRAINING AND SUPPORT WEEKEND TO HELP THEIR CHILD SUCCEED. 6851561 13579 7117595 "SERVICES FOR PEOPLE WITH DISABILITIES" HELPS INDIVIDUALS GAIN AND MAINTAIN INDEPENDENCE AND ASSISTS CAREGIVERS AND FAMILY MEMBERS BY PROVIDING CRUCIAL RESPITE CARE, WHICH HELPS TO PREVENT OUT-OF-HOME PLACEMENT OF INDIVIDUALS WITH DISABILITIES. CONSUMERS CAN TAKE ADVANTAGE OF HOURLY OR 24-HOUR SERVICES TO HELP THEM LEARN LIFE SKILLS AND ACHIEVE INDIVIDUAL GOALS. 4062490 19456 3967491 "EARLY CHILDHOOD SERVICES" SEEK TO PREVENT CHILD ABUSE AND NEGLECT, AND BUILD HEALTHY FAMILIES. SERVICES ARE GENERALLY DELIVERED IN THE FAMILIES HOME, TEACHING PROPER PARENTING SKILLS AND PROMOTING CHILD HEALTH AND DEVELOPMENT. 1238608 134284 858776 "REFUGEE COMMUNITY SERVICES" SUPPORT REFUGEES IN CONNECTING ELDERLY REFUGEES TO COMMUNITY RESOURCES, PROVIDE EMPLOYMENT READINESS SERVICES FOR INDIVIDUALS WHO FACE HIGH BARRIERS TO EMPLOYMENT, PROVIDE ENGLISH LANGUAGE TRAINING, HELP REFUGEES AND IMMIGRANTS OBTAIN CITIZENSHIP, HELP SUPPORT THEM IN SAVING AND MAKING LARGE ASSET PURCHASES AND SUPPORT REFUGEES IN COMMUNITY GARDENING INITIATIVES. 5301098 153740 4826267 32334387 1 1 0 1 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 72 0 1495 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X LIZ KURTT 3198593533 3125 COTTAGE GROVE AVE DES MOINES IA 50311 CAROL BIRKLAND DIRECTOR 1.00 0.30 X 0 0 0 BISHOP MICHAEL BURK DIRECTOR 1.00 X 0 0 0 KATIE FERGUS DIRECTOR 1.00 0.30 X 0 0 0 JERRY GALLMEYER DIRECTOR 1.00 X 0 0 0 BONNIE JACKSON DIRECTOR 1.00 X 0 0 0 REV BRIAN KING DIRECTOR 1.00 X 0 0 0 REV CHRISTIAN MEIER DIRECTOR 1.00 X 0 0 0 JODI MONGAN DIRECTOR 1.00 X 0 0 0 JESSICA PLEUSS DIRECTOR 1.00 X 0 0 0 BISHOP RODGER PROIS DIRECTOR 1.00 X 0 0 0 BISHOP STEVE ULLESTAD DIRECTOR 1.00 0.30 X 0 0 0 REV RITVA WILLIAMS DIRECTOR 1.00 X 0 0 0 KRIS OHLE CHAIR 1.00 X X 0 0 0 SHERRY BECKER VICE-CHAIR 1.00 X X 0 0 0 JANET MELBY SECRETARY 1.00 X X 0 0 0 LIZ KURTT VP OF FINANCE/CFO 40.00 X 85556 0 16903 JOHN TWARDOS PRESIDENT/CEO 40.00 1.00 X 226243 0 44527 311799 0 61430 1 0 1 0 CHILDREN'S SQUARE USA PO BOX 8-C COUNCIL BLUFFS IA 51503 FOSTER CARE AND ADOPTION SUPPORT SVS 330915 GENESIS VISITING NURSE SERVICE 1227 E RUSHOLME STREET DAVENPORT IA 52803 HOME VISITATION SERVICES 208441 GRAPETREE MEDICAL STAFFING 2501 BOJI BEND DR STE 100 MILFORD IA 51351 SUPPORT SVS FOR INDV WITH DISABILITIES 204310 3 589344 32979 1564169 134616 2321108 MEDICAID 624100 19904486 19904486 SERVICE FEES & REIMBURSEMENTS 624100 11814989 11814989 MANAGEMENT FEE 541610 15000 15000 RENTAL INCOME 531120 8872 8872 31743347 24192 24192 2155420 26221 2155680 4199 -260 22022 21762 21762 66920 32979 23527 43393 43393 REIMBURSEMENTS 900099 100000 100000 FOOD SERVICE/CATERING 722320 31286 31286 OTHER INCOME 900099 19537 19537 150823 34304625 31743347 31286 208884 377327 377327 373210 335889 29857 7464 23732965 21291407 1903535 538023 159735 142499 13447 3789 1688529 1508051 141258 39220 2276431 2033308 190310 52813 52004 52004 156661 156661 19064 19064 1470979 1363522 95676 11781 88454 56091 2965 29398 268578 206898 48767 12913 302830 245935 53076 3819 1013428 937004 65294 11130 1859018 1825999 24689 8330 663005 599570 53803 9632 246875 219237 23024 4614 EQUIPMENT 511454 240855 265252 5347 TRAIN/DEVELOP STAFF 289373 251725 34148 3500 PROGRAM SUPPLIES 274313 272593 1459 261 BAD DEBT EXPENSE 217986 186697 18991 12298 274902 239780 19327 15795 36317121 32334387 3212607 770127 1692366 3732705 939365 995 216752 229497 6020697 4755876 330392 299983 28068719 21918715 6619281 6150004 112850 112144 11439783 9481468 27371486 24762672 3102680 2777836 739617 848270 3842297 3626106 X 11495437 11010928 10234779 8322939 1798973 1802699 23529189 21136566 27371486 24762672 X -2012496 -3618 -376509 X X 0 1 X 1 1 1 X 3074451 2177092 1873829 2352547 2321108 11799027 30384746 29635477 30454008 31734673 31743347 153952251 272666 155092 152272 197774 186457 964261 33731863 31967661 32480109 34284994 34250912 166715539 71998 71998 13812577 13809033 14865796 13770790 15946143 72204339 13812577 13809033 14865796 13770790 16018141 72276337 94439202 32414 44313 61099 29703 24192 191721 32414 44313 61099 29703 24192 191721 194791 135240 136548 175890 162930 805399 33959068 32147214 32677756 34490587 34438034 167712659 0.56310 0.57790 0.00110 0.00120 X 1 1 0 1 0 0 1 14000 0 1 5064 19064 0 PART II-B, LINE 1: PART II-B, LINE 1-G, LOBBYING ACTIVITIES: A PAID CONSULTANT LOBBIES THE IOWA LEGISLATURE. PART II-B LINE 1-I, OTHER ACTIVITIES: LSI SPONSORS AN EVENT TO INFORM VOLUNTEERS ON PUBLIC POLICY ISSUES OF HUMAN SERVICES AND ENCOURAGES THEM TO ADVOCATE TO THEIR STATE LEGISLATORS ON THOSE ISSUES. 1 68136 382093 391265 58964 0 1798973 3000 726 1802699 1785325 12925 723 1798973 1781805 2800 720 1785325 1777989 3100 716 1781805 1753683 23594 712 1777989 0.00000 1.00000 0.00000 0 1 1 436583 436583 23293948 18258252 5035696 3339211 2926237 412974 998977 734226 264751 6150004 NET ASSETS HELD BY LUTHERAN SERVICES IN IOWA CHARITABLE FOUNDATION, INC. 9481468 9481468 REFUNDABLE ADVANCES 848270 848270 X 33910613 -3618 -352982 -356600 34267213 37412 37412 34304625 36340648 23527 23527 36317121 0 36317121 PART IV, LINE 1B: LSI IS THE DESIGNATED REPRESENTATIVE PAYEE FOR CERTAIN CONSUMERS WHO RECEIVE OTHER PROGRAM SERVICES. IN ADDITION, LSI IS THE CUSTODIAN OF FUNDS FOR CERTAIN CHILDREN WHO LIVE IN ONE OF THE RESIDENTIAL TREATMENT CENTERS. ALL CUSTODIAL FUNDS ARE SEGREGATED FROM LSI'S CASH ACCOUNTS. PART V, LINE 4: ENDOWMENT FUNDS INCLUDE GIFTS WHICH REQUIRE, BY DONOR RESTRICTION, THAT THE CORPUS OF THE GIFT BE INVESTED IN PERPETUITY AND ONLY THE INCOME BE MADE AVAILABLE FOR PROGRAM OPERATIONS ACCORDING TO EXPLICIT DONOR STIPULATIONS. PART X, LINE 2: LSI IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. LSI FOLLOWS THE STANDARDS FOR EVALUATING UNCERTAIN TAX POSITIONS AND HAS DETERMINED NO LIABILITY SHOULD BE RECORDED FOR UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EVENT EXPENSES 23,527. CHANGE IN NET ASSETS HELD BY LSI CHARITABLE FOUNDATION, INC. -376,509. PART XI, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTIONS RESTRICTED FOR BUILDINGS AND EQUIPMENT 15,390. GAIN ON SALE OF BUILDING AND EQUIPMENT 22,022. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EVENT EXPENSES 23,527. BLUE SKY DAY 67052 3762 63290 476 2040 8817 REFUGEE EMPOWER LUNCHEON 32847 29217 3630 2326 5225 4643 99899 32979 66920 2326 5701 2040 13460 23527 43393 1 CLOTHING 73 3104 BLUE SKY RIDE ASSISTANCE 110 17863 ADOPTION/FOSTER CARE 558 66900 ENGAGEMENT ASSISTANCE 193 5987 IDA FEDERAL MATCH 82 129213 OTHER ASSISTANCE 907 154260 PART I, LINE 2: PAYMENTS ARE NOT MADE TO INDIVIDUALS DIRECTLY, INSTEAD PAYMENTS ARE MADE DIRECTLY TO THE SERVICE PROVIDERS ENSURING PROPER USAGE CONSISTENT WITH THE INTENDED PURPOSE OF THE ASSISTANCE. X X X 0 0 0 0 0 0 0 0 0 JOHN TWARDOS PRESIDENT/CEO 226243 0 0 0 0 0 24000 0 20527 0 270770 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A LUTHERAN SERVICES IN IOWA, INC. (LSI) IS AFFILIATED WITH THE THREE IOWA SYNODS OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA. THE BY-LAWS REQUIRE THE SYNOD COUNCILS OF THE IOWA SYNODS TO ELECT NINE OF THE FIFTEEN BOARD MEMBERS, WITH NOMINATIONS MADE BY THE GOVERNANCE COMMITTEE OF THE LSI BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B PROPOSED AMENDMENTS TO THE ARTICLES OR BY-LAWS RELATED TO AFFILIATION WITH THE EVANGELICAL LUTHERAN CHURCH IN AMERICA (ELCA) MUST HAVE THE APPROVAL OF THE ELCA AND THE BISHOPS OF THE IOWA SYNODS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. PRIOR TO FILING, FORM 990 WAS DISTRIBUTED BY ELECTRONIC MAIL TO ALL MEMBERS OF THE BOARD OF DIRECTORS AND THE AUDIT COMMITTEE FOR THEIR REVIEW. MEMBERS WERE INSTRUCTED TO DIRECT QUESTIONS OR CONCERNS TO THE AUDIT COMMITTEE, PRESIDENT/CEO, OR VICE PRESIDENT OF ADMINISTRATION. THE AUDIT COMMITTEE, COMPOSED OF A MEMBER OF THE BOARD OF DIRECTORS AND TWO EXTERNAL FINANCIAL PROFESSIONALS, HELD A MEETING PRIOR TO FILING TO REPORT ON THE RESULTS OF THE REVIEW AND ADDRESS ALL QUESTIONS OR CONCERNS. IN ADDITION, THE DIRECTOR OF FINANCE AND VICE PRESIDENT OF ADMINISTRATION REVIEWED THE FORM 990 PRIOR TO DISTRIBUTING TO THE BOARD OF DIRECTORS AND THE AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS ACCOMPLISHED BY EVERY EMPLOYEE AND MEMBER OF THE BOARD OF DIRECTORS COMPLETING AN ANNUAL FORM TO DISCLOSE SPECIFIC RELATIONSHIPS OR SITUATIONS THAT COULD BE A POTENTIAL CONFLICT OF INTEREST. FOR EMPLOYEES, EACH ITEM DISCLOSED IS REVIEWED BY THE CAPACITY DEVELOPMENT DEPARTMENT FOR APPROPRIATENESS AND ANY NECESSARY ACTIONS; DOCUMENTATION IS MAINTAINED IN THE EMPLOYEE'S FILE. FOR THE BOARD OF DIRECTORS, ANY ITEMS DISCLOSED ARE REVIEWED BY MANAGEMENT, AND IF THERE WOULD BE ANY CONFLICT CONCERNS THE BOARD GOVERNANCE COMMITTEE WOULD BECOME INVOLVED. THE PROCESS, DELIBERATION AND CONCLUSIONS RELATED TO ANY POTENTIAL OR ACTUAL CONFLICT ARE DOCUMENTED IN THE MINUTES OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15A MEMBERS OF THE BOARD OF DIRECTORS SERVE VOLUNTARILY, AND DO NOT RECEIVE COMPENSATION AND BENEFITS. MEMBERS OF THE BOARD OF DIRECTORS SERVE VOLUNTARILY, AND DO NOT RECEIVE COMPENSATION AND BENEFITS. FOR THE PRESIDENT/CEO, THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS PERFORMS AN ANNUAL PERFORMANCE REVIEW FOLLOWING WRITTEN INPUT FROM BOARD MEMBERS. THE EXECUTIVE COMMITTEE PROVIDES A RECOMMENDATION TO THE BOARD OF DIRECTORS OF A SALARY AND COMPENSATION PACKAGE FOR THE PRESIDENT/CEO BASED ON PERFORMANCE AND COMPARISON INFORMATION FROM STUDIES OF COMPENSATION PAID TO OTHER EXECUTIVES DOING SIMILAR WORK IN SIMILAR ORGANIZATIONS. THE PRESIDENT/CEO HAS A WRITTEN EMPLOYMENT AGREEMENT DESCRIBING COMPENSATION AND BENEFITS. 2018 WAS THE MOST RECENT YEAR IN WHICH THE PROCESS INCLUDED REVIEW AND APPROVAL BY INDEPENDENT PERSON, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 1023, FORM 990, FORM 990-T, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST BY: -CALLING LIZ KURTT AT 319-859-3533 -MAILING THE REQUEST TO: 3125 COTTAGE GROVE AVE., DES MOINES, IA 50311 -E-MAILING THE REQUEST THROUGH THE WEBSITE, WWW.LSIOWA.ORG FORM 990, PART XI, LINE 9: CHANGE IN NET ASSETS HELD BY LSI CHARITABLE FOUNDATION, INC. -376,509. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. LUTHERAN SERVICES IN IOWA CHARITABLE FOUNDATION INC 3125 COTTAGE GROVE AVE DES MOINES IA 50311 421254906 SUPPORT LUTHERAN SERVICES IN IOWA, INC. IN PROVIDING SOCIAL MINISTRY SERVICE IA 501(C)(3) LINE 7 LUTHERAN SERVICES IN IOWA INC 1 0 0 1 0 0 0 0 0 0 0 0 1 0 1 0 0 1 0 0 LUTHERAN SERVICES IN IOWA CHARITABLE FOUNDATION INC C 1564169 FMV LUTHERAN SERVICES IN IOWA CHARITABLE FOUNDATION INC L 15000 FMV LUTHERAN SERVICES IN IOWA CHARITABLE FOUNDATION INC Q 100000 FMV