2018-02-02T12:22:45-06:00 2017-09-30 420714325 rsm us llp 100 International Drive Suite 1400 Baltimore MD 21202 990 2016-10-01 132574963 LUTHERAN WORLD RELIEF LUTH 4102302700 700 light street baltimore MD 212303850 JOANN THEYS VP OF FIN & ADMIN 4102302700 2018-02-02 1 Julia Flannery CPA P00928918 4102469300 66.98.98.5 2018-02-02 11:59:10 ES P 1F6429F47CD852903688965D63EDB3355B9BF040 CDBA28A911E66288058FA62898B1BC86E1332D72 2016 2021-01-29 14:40:06Z amb daniel speckhard rt 700 light street baltimore MD 212303850 95948096 0 X www.lwr.org X 1945 NY lwr works with lutherans & part- ners around the world to end poverty, injustice, & human suffering. 15 15 110 15 0 0 46181220 51779744 987709 1271701 1259714 871575 112492 69496 48541135 53992516 24521498 24264039 0 0 13254183 14509499 622468 505357 4202542 9752391 12193217 48150540 51472112 390595 2520404 42034327 51831295 7701921 13200755 34332406 38630540 X affirming god's love for all people, we work with lutherans and partners around the world to end poverty, injustice and human suffering. 1 0 24450918 20082801 EMERGENCIES AND MATERIAL RESOURCES: LUTHERAN WORLD RELIEF HELPS COMMUNITIES EXPERIENCING POVERTY AND MARGINALIZATION COPE WITH AND RECOVER FROM EMERGENCIES IN WAYS THAT PROMOTE LASTING IMPROVEMENTS IN PEOPLE'S LIVING CONDITIONS. LWR'S HUMANITARIAN WORK RESPONDS TO BOTH NATURAL DISASTERS AND COMPLEX EMERGENCIES INVOLVING CONFLICT. LWR WORKS THROUGH LOCAL PARTNERS TO HELP COMMUNITIES SURVIVE AND RECOVER AFTER DISASTER STRIKES. IN ITS 2017 FISCAL YEAR, LWR ENGAGED IN 48 EMERGENCY RESPONSE AND MATERIAL RESOURCES PROJECTS. LWR AND ITS PARTNERS CONDUCTED 24 DISTRIBUTIONS OF LWR QUILTS OR KITS REACHING MORE THAN 499,000 PEOPLE AROUND THE WORLD. 14236355 3087417 1271701 AGRICULTURE: IN ITS 2017 FISCAL YEAR, LWR CARRIED OUT 58 PROGRAMS FOCUSED ON AGRICULTURE AND FOOD SECURITY, INCLUDING COFFEE AND COCOA PROJECTS IN 12 COUNTRIES, THAT ENGAGED APPROXIMATELY 160,000 FARMERS TO IMPROVE THEIR AGRICULTURAL PRODUCTION AND INCOMES. BY IMPROVING RURAL AGRICULTURE AND FOOD SECURITY, LUTHERAN WORLD RELIEF CREATES LASTING IMPACT IN POVERTY REDUCTION, COMMUNITY STABILITY AND RESILIENCE. INVESTING IN AGRICULTURE IS ONE OF THE MOST EFFECTIVE WAYS TO REDUCE HUNGER AND POVERTY, PARTICULARLY IN RURAL AREAS. THAT IS WHY RURAL AGRICULTURE IS AT THE CORE OF LWR'S DEVELOPMENT WORK. 3022750 1087880 CLIMATE CHANGE: LWR IMPLEMENTED APPROXIMATELY 28 PROJECTS DURING FISCAL YEAR 2017 THAT INVOLVED CLIMATE STRATEGIES AND APPROACHES. THE WORLD IS EXPERIENCING INCREASING VARIABILITY IN WEATHER PATTERNS, AND THESE CHANGES LEAD TO INCREASES IN THE FREQUENCY AND SEVERITY OF NATURAL DISASTERS, NEGATIVELY IMPACTING FOOD PRODUCTION AND RESILIENCE OF ECONOMIC AND ENVIRONMENTAL SYSTEMS. THE WORLD'S RURAL POOR ARE DISPROPORTIONATELY AFFECTED. LWR BELIEVES THAT HELPING COMMUNITIES ADAPT TO CHANGING CLIMATES IS A KEY ELEMENT IN BUILDING RESILIENT COMMUNITIES AND STRONG LOCAL ECONOMIES. 1565036 4080 CONSTITUENT ENGAGEMENT: IN THE U.S., LWR WORKS WITH LUTHERAN CONGREGATIONS AND INDIVIDUALS TO PUT FAITH INTO ACTION BY HELPING NEIGHBORS IN NEED OVERSEAS. IN THE 2017 FISCAL YEAR, LUTHERANS ENGAGED WITH LWR BY MAKING QUILTS AND KITS FOR OVERSEAS DISTRIBUTION; BUYING AND SELLING COFFEE, CHOCOLATE AND ECO-PALMS; AND EDUCATING OTHERS TO RAISE AWARENESS OF HUNGER AND SMALLHOLDER FARMERS' VALUE IN SUPPLY CHAINS. 605292 1861 0 IMPACT INVESTING: LWR BEGAN ITS IMPACT INVESTING PROGRAM DURING FISCAL YEAR 2017. THROUGH THIS ENTERPRISE-BASED APPROACH TO DEVELOPMENT, LWR WILL REDUCE POVERTY BY ENGAGING WORKERS, THEIR HOUSEHOLDS, AND COMMUNITIES TO SUSTAIN AND RAISE INCOMES, BUILD ASSETS, INCREASE RESILIENCE AND ULTIMATELY ACCESS PATHWAYS OUT OF POVERTY. THIS IS DONE BY THE ESTABLISHMENT, SUPPORT, AND INVESTMENT IN FOR-PROFIT BUSINESSES THAT SEEK TO DELIVER NEEDED GOODS AND SERVIES IN A COMMERICALLY SUSTAINABLE MANNER AND CREATE POSITIVE SOCIAL IMPACT AND VALUE FOR IMPOVERISHED COMMUNITIES. DURING FISCAL YEAR 2017, LWR HAD ESTABLISHED ITS FIRST INVESTEE ENTERPRISE - A WHOLLY OWNED COFFEE PRODUCTION COMPANY IN UGANDA TO ENGAGE IN SMALL SCALE TRADE IN FAIR TRADE, ORGANIC, AND RAIN FOREST ALLIANCE COFFEE WHILE PROVIDING TERMS TO FARMERS WHICH ARE MORE FAVORABLE THAN OTHERWISE AVAILABLE. 2170328 5941 0 43880351 1 1 0 1 0 0 0 0 0 1 1 1 1 1 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 X 60 0 1 110 1 0 1 NU PE CO UV ML NG KE UG TZ IN NP RP ID ES 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 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 laura morales 4102302800 700 light street baltimore MD 212303850 Dr William J Craft Chairperson 4.00 X X 0 0 0 Mr Jonathan D Schultz Vice-Chairperson 3.50 X X 0 0 0 Ms Emma Graeber Porter Secretary 3.00 X X 0 0 0 Ms Hilda Arellano director 3.00 X 0 0 0 Mr Emried D Cole Jr director 5.00 X 0 0 0 Dr Louise P Evenson director 3.00 X 0 0 0 MR Steve Gunderson director 3.00 X 0 0 0 Ms Jean Hanson director (joined july 2017) 5.00 X 0 0 0 Mr Jayesh Hines-Shah director 3.00 X 0 0 0 Mr Kenneth M Jones II director 3.00 X 0 0 0 THE REV Dr David J Lose director 3.50 X 0 0 0 Ms Linda K Reiser director 3.00 X 0 0 0 The Rev Timothy Runtsch director 3.50 X 0 0 0 Dr Katherine A Tunheim director 4.50 X 0 0 0 Ms Kristin Yakimow director 3.50 X 0 0 0 amb DANIEL v SPECKHARD rt PRESIDENT AND CEO 53.50 X 288143 0 30223 MS joann theys VP Fin & admin/treas 46.80 X 161430 0 18214 MR timothy mccully SVP international programs 45.50 X 159576 0 38918 MS andrea greise assistant secretary 49.00 X 69315 0 21954 Ms Wendy Rothenberger vp, President's office & hr 44.35 X 150392 0 22782 ms geraldine sicola vp, strategic p'ships & ext. rel. 47.54 X 143379 0 22598 MR michael watt VP INTERNATIONAL OPERATIONS 46.03 X 131045 0 21013 dr evariste karangwa senior director, africa 52.09 X 122451 0 28885 MS LAURA MORALES AVP Fin & admin 46.37 X 118739 0 25862 1344470 0 230449 10 0 1 0 merkle inc 7001 columbia gateway drive columbia MD 21046 fundraiser 989683 midwest warehouse inc 398 east richmond st st paul MN 55075 warehouse/processing 591733 brethren service center 500 main st po box 188 new windsor MD 21776 warehouse/processing 386756 kuehne nagel services ltd 22920 ladbrook drive suite 120 dulles VA 20166 ocean freight 127895 Cargo Brokers International 1515 Shopton Road Suite 104 charlotte NY 21217 International Freight shipping 107634 5 384550 7312376 44082818 14424800 51779744 contract revenue 541900 1271701 1271701 1271701 512406 512406 42314749 41955580 359169 359169 359169 miscellaneous 900099 69496 69496 69496 53992516 1271701 0 941071 X 24264039 24264039 772098 543827 130587 97684 10079368 7047392 1728578 1303398 569829 416593 87741 65495 2541074 1860635 387919 292520 547130 399998 84246 62886 6003 6003 78023 78023 505357 505357 3413125 3104229 192774 116122 2850387 1814538 155273 880576 1180897 866252 188178 126467 1963512 1640368 134544 188600 240946 160120 13518 67308 108249 56388 48135 3726 program inputs 794199 794199 other program costs 548921 548921 bank and merchant fees 369991 1334 117611 251046 membership fees 156496 128911 11395 16190 482468 232607 24694 225167 51472112 43880351 3389219 4202542 X 60944 27053 29756 4135 1026630 1784716 5112770 8490636 2891364 1265463 1411492 1594757 4337151 5030387 193538 196324 2285353 1800806 894818 484547 18292139 22860826 1207920 3418285 3848127 3679220 2818378 3026134 42034327 51831295 3975002 4962440 2030387 1919934 1696532 6318381 7701921 13200755 X 26212158 30266101 7869510 8100701 250738 263738 34332406 38630540 42034327 51831295 2520404 1777730 0 X 0 1 X 1 1 1 X 37436703 45098326 46233099 46181220 51779744 226729092 37436703 45098326 46233099 46181220 51779744 226729092 226729092 661412 669772 605732 581923 512406 3031245 25388 1221 19895 112492 69496 228492 229988829 2397522 0.98580 0.98400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 621 0 0 621 0 Part II-B, Line 1: LWR PAID STAFF TO MEET WITH OR SEND E-MAIL CORRESPONDENCE TO CONGRESSIONAL STAFF AND ADMINISTRATION OFFICIALS REGARDING POLICIES ON INTERNATIONAL DEVELOPMENT, FOREIGN ASSISTANCE AND HUMANITARIAN RESPONSE. MOST OF THIS WORK INVOLVED GENERAL EDUCATION OR INFORMATION ON THESE TOPICS, BUT ON SOME OCCASIONS CONCERNED RELEVANT AUTHORIZING OR APPROPRIATIONS LEGISLATION ON HUMANITARIAN AND DEVELOPMENT ASSISTANCE AND GLOBAL FOOD SECURITY IN PARTICULAR. 250167 13000 23284 18462 267989 246277 21442 17552 250167 254913 -4461 4175 246277 249272 4791 18402 17552 254913 248245 232 21560 20765 249272 0.98410 0.01590 0 0 41125 41125 63650 35225 28425 2114433 1765581 348852 66145 66145 484547 POOLED TRUST FUND 1352267 F COMMINGLED INVESTMENT VEHICLE 2066018 F 3418285 investment in divine chocolate 165003 C investment in lutheran center corporation 3514217 C 3679220 charitable trusts 2030437 other assets 630482 cash surrender value of life insurance contracts 365215 3026134 advances received for program purposes 6318381 6318381 X 56211344 1777730 441098 2218828 53992516 0 53992516 51913210 441098 441098 51472112 0 51472112 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. Part X, Line 2: LWR has adopted the accounting standard on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this policy, LWR may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position would be sustained on examination by taxing authorities, based on the technical merits of the position. Management has evaluated LWR's tax positions and has concluded that LWR has taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. LWR files tax returns in the U.S. federal jurisdictions. LWR is no longer subject to U.S. federal or state and local income tax examinations by tax authorities for years before 2014. 1 Central America and the Caribbean 7 48 prog. serv., grants to recipients see part V 4031115 East Asia and the Pacific 4 27 prog. serv., grants to recipients see part V 412111 Europe (Including Iceland & Greenland) 0 0 grants to recipients see part v 382640 Middle East and North Africa 1 0 prog. serv., grants to recipients see part v 1757802 Russia & the Newly Independent States 0 0 prog. serv., grants to recipients see part v 2007400 South America 6 15 prog. serv., grants to recipients see part v 2116658 South Asia 2 16 prog. serv., grants to recipients see part v 2588094 Sub-Saharan Africa 13 92 prog. serv., grants to recipients see part v 8888039 Sub-Saharan Africa 0 0 investments 324459 South America 0 0 investments 9108 Europe (Including Iceland & Greenland) 0 0 investments 165003 33 198 0 0 33 198 22183859 498570 22682429 Central America and the Caribbean KITS TO VULNERABLE GROUPS IN EL SALVADOR 196320 kits FMV Central America and the Caribbean BABY CARE KITS TO HOSPITALS IN GUATEMALA 629760 kits FMV Central America and the Caribbean QUILTS & KITS PEOPLE AFFECTED BY HURRICANE MATTHEW IN HAITI 363300 quilts and kits FMV Central America and the Caribbean QUILTS & KITS PEOPLE AFFECTED BY HURRICANE MATTHEW IN HAITI 360900 quilts and kits FMV Central America and the Caribbean SCHOOL KITS TO VULNERABLE COMMUNITIES IN HONDURAS 230400 kits FMV Central America and the Caribbean SCHOOL KITS TO VULNERABLE COMMUNITIES IN HONDURAS 196875 kits FMV Central America and the Caribbean SCHOOL KITS TO VULNERABLE COMMUNITIES IN NICARAGUA 691200 kits FMV Europe (Including Iceland & Greenland) SCHOOL & PERSONAL CARE KITS FOR VULNERABLE FAMILIES REFUGEES IN SERBIA 151320 kits FMV Europe (Including Iceland & Greenland) SCHOOL KITS FOR VULNERABLE COMMUNITIES IN DJIBOUTI 151320 kits FMV Middle East and North Africa SCHOOL KITS FOR VULNERABLE COMMUNITIES IN DJIBOUTI 460800 kits FMV Middle East and North Africa SCHOOL KITS FOR DISPLACED CHILDREN IN IRAQ 196875 kits FMV Middle East and North Africa SCHOOL KITS AND PERSONAL CARE KITS FOR SYRIAN REFUGEES IN JORDAN 151320 kits FMV Middle East and North Africa QUILTS AND KITS TO PALESTINIAN AND SYRIAN REFUGEES IN LEBANON 399470 quilts and kits FMV Russia and Neighboring States QUILTS AND KITS TO VULNERABLE COMMUNITIES IN GEORGIA 764500 quilts and kits FMV Russia and Neighboring States QUILTS AND KITS TO VULNERABLE COMMUNITIES IN GEORGIA 940500 quilts and kits FMV Russia and Neighboring States PERSONAL CARE KITS FOR VULNERABLE GROUPS IN UKRAINE 302400 kits FMV South America QUILTS AND KITS FOR PEOPLE AFFECTED BY FLOODING IN PERU 831600 quilts and kits FMV South Asia QUILTS TO VULNERABLE COMMUNITIES IN INDIA 940500 quilts FMV Sub-Saharan Africa QUILTS AND KITS TO VULNERABLE GROUPS IN ANGOLA 1271460 quilts and kits FMV Sub-Saharan Africa QUILTS AND KITS FOR VULNERABLE GROUPS IN BURKINA FASO 1111980 quilts and kits FMV Sub-Saharan Africa QUILTS AND KITS TO VULNERABLE GROUPS IN MAURITANIA 1061670 quilts and kits FMV Sub-Saharan Africa QUILTS AND KITS FOR VULNERABLE GROUPS IN NIGER 1256740 quilts and kits FMV Sub-Saharan Africa QUILTS TO A LUTHERAN COMMUNITY CLINIC IN SOUTH SUDAN 10260 quilts FMV Sub-Saharan Africa QUILTS TO VULNERABLE GROUPS IN TANZANIA 470250 quilts FMV Central America and the Caribbean LIGHT & LIFE FOR PERSONS WITH IDD 65000 WIRE TRANSFER Central America and the Caribbean REGIONAL PROJECT OF THE SIERRA TECAPA CHINAMECA 110000 WIRE TRANSFER Central America and the Caribbean VIOLENCE PREVENTION AMONG YOUTH IN HIGH RISK AREAS IN EL SALVADOR 20000 WIRE TRANSFER Central America and the Caribbean COCOA DIPLOMA FOR RURAL YOUTH IN THE EAST OF EL SALVADOR 18934 WIRE TRANSFER Central America and the Caribbean STRENGTHENING THE COMPETITIVENESS OF SMALL-SCALE COCOA PRODUCERS 107338 WIRE TRANSFER Central America and the Caribbean HOUSEHOLD AND COFFEE RESILIENCE 83218 WIRE TRANSFER Central America and the Caribbean HURRICANE MATTHEW EARLY RECOVERY INTERVENTION - NORD-OUEST 164451 WIRE TRANSFER Central America and the Caribbean CREATING COCOA ALLIANCES IN HAITI 40794 WIRE TRANSFER Central America and the Caribbean HURRICANE MATTHEW RESPONSE 75000 WIRE TRANSFER Central America and the Caribbean HURRICANE MATTHEW RESPONSE 75000 WIRE TRANSFER Central America and the Caribbean HURRICANE MATTHEW EARLY RECOVERY INTERVENTION IN SUD-EST 50000 WIRE TRANSFER Central America and the Caribbean HURRICANE MATTHEW RESPONSE OPERATIONS 10000 WIRE TRANSFER Central America and the Caribbean HURRICANE MATTHEW EARLY RECOVERY IN CENTRE DEPARTMENT 42176 WIRE TRANSFER Central America and the Caribbean COCOA PRODUCTION TOWARDS EXPORT MARKETS - APROCACAHO 71500 WIRE TRANSFER Central America and the Caribbean REDUCING GENDER INEQUALITIES IN AGRICULTURE IN CENTRAL AMERICA 50168 WIRE TRANSFER Central America and the Caribbean RESILIENCE IN THE COFFEE SECTOR IN THE FACE OF CLIMATE CHANGE 35000 WIRE TRANSFER Central America and the Caribbean RESILIENCE IN THE COFFEE SECTOR IN THE FACE OF CLIMATE CHANGE 51000 WIRE TRANSFER Central America and the Caribbean DEVELOPING COCOA VALUE CHAIN IN RAAN NICARAGUA 89712 WIRE TRANSFER Central America and the Caribbean DEVELOPING COCOA VALUE CHAIN IN RIO SAN JUAN NICARAGUA 110068 WIRE TRANSFER Central America and the Caribbean RESILIENCE IN THE COFFEE SECTOR IN THE FACE OF CLIMATE CHANGE 38000 WIRE TRANSFER Central America and the Caribbean PRODUCTIVE ECONOMIC DEVELOPMENT OF FAMILIES FROM 4 SOMOTO COMMUNITIES 55000 WIRE TRANSFER East Asia and the Pacific RECOVERY OF EARTHQUAKE AFFECTED CHILDREN IN PIDIE JAYA, ACEH, INDONESIA 39940 WIRE TRANSFER East Asia and the Pacific IMPROVING THE CAPACITY OF GAYO LUES FARMERS TO SUPPORT SUSTAINABLE FARMING 48358 WIRE TRANSFER East Asia and the Pacific CACAO FARMING ENTERPRISE ADVANCEMENT FOR SUSTAINABILITY 152670 WIRE TRANSFER East Asia and the Pacific NUTRIPAN BREAD 100000 WIRE TRANSFER East Asia and the Pacific CARE MARAWI 30000 WIRE TRANSFER East Asia and the Pacific CARE MARAWI SCALE-UP 8312 WIRE TRANSFER East Asia and the Pacific ACCELERATING WOMEN'S EMPOWERMENT THROUGH MICROENTERPRISE 32831 WIRE TRANSFER Middle East and North Africa PROTECT AND BUILD RESILIENCE OF WOMEN, YOUTH AND CHILDREN IN MOSUL, IRAQ 90000 WIRE TRANSFER Middle East and North Africa ACT ALLIANCE SYRIA HUMANITARIAN RESPONSE 50000 WIRE TRANSFER Middle East and North Africa EMERGENCY RESPONSE PROGRAM FOR SYRIAN REFUGEES IN JORDAN 207290 WIRE TRANSFER Middle East and North Africa IMPROVING COMMUNITY HEALTH AND SANITATION FOR LOCALS AND IDPS IN IZRAAT CITY 50978 WIRE TRANSFER Middle East and North Africa EMPOWERMENT OF EMPLOYABILITY IN NORTH SYRIA 101077 WIRE TRANSFER Middle East and North Africa REHABILITATION OF PRODUCTION IN MAREA BAKERY IN NORTHERN SYRIA 49992 WIRE TRANSFER South America CHILE - DROPS OF MERCY - EMERGENCY 19000 WIRE TRANSFER South America CHILE - MEDICINE FOR VENEZUELA 7000 WIRE TRANSFER South America CHILE - MERCY IN ACTION 51000 WIRE TRANSFER South America IMPROVING RESILIENCE FOR CLIMATE CHANGE 4160 WIRE TRANSFER South America CROP IMPROVEMENT PROGRAM IN COLOMBIA 24000 WIRE TRANSFER South America PERU FLOOD RELIEF 184864 WIRE TRANSFER South America FOOD SECURITY & NUTRITION IN HIGHLAND'S COMM. OF CASTROVIRREYNA 63707 WIRE TRANSFER South America ADAPTING TOGETHER (CEDEPAS) 95241 WIRE TRANSFER South America ASSISTANCE TO FAMILIES DURING EMERGENCY FLOODING IN TRUJILLO, PERU 45321 WIRE TRANSFER South America PERU EMERGENCY 2017 460663 WIRE TRANSFER South America DAIRY VALUE CHAIN PROJECT 25000 WIRE TRANSFER South America DEVELOPEMENT OF THE COCOA VALUE CHAIN WITH FARMERS FROM VRAE 44843 WIRE TRANSFER South America PRACTICAL ACTION: SAFE AND HEALTHY SCHOOLS IN APURIMAC, PERU 239560 WIRE TRANSFER South America MULTIPURPOSE HALL CHAPICUY 20700 WIRE TRANSFER South Asia ENHANCING SMALL HOLDER FARMERS RESILIENCE 160761 WIRE TRANSFER South Asia BIHAR FLOOD RESPONSE 37936 WIRE TRANSFER South Asia WATER WINDOW 40921 WIRE TRANSFER South Asia BIHAR FLOOD RESPONSE 27067 WIRE TRANSFER South Asia WATER WINDOW 46700 WIRE TRANSFER South Asia WOMEN FARMERS IN VEGETABLE VALUE CHAIN 53142 WIRE TRANSFER South Asia WOMEN IN FOOD SECURITY 185013 WIRE TRANSFER South Asia NEPAL-INDIA TRANS-BOUNDARY FLOOD RESILIENCE PROJECT 30537 WIRE TRANSFER South Asia RELIEF PROGRAM FOR FLOOD AFFECTED FAMILIES IN BARDIYA DISTRICT OF NEPAL 25445 WIRE TRANSFER South Asia LIVELIHOOD RECOVERY SUPPORT PROJECT IN LAMJUNG, NEPAL 38786 WIRE TRANSFER South Asia NEPAL EARTHQUAKE SHELTER & LIVELIHOODS IN LAMJUNG 281541 WIRE TRANSFER South Asia PROMOTION OF CLIMATE SMART AGRICULTURE & NATURAL RESOURCE MANAGEMENT IN LAMJUNG 6107 WIRE TRANSFER South Asia SHELTER SUPPORT TO EARTHQUAKE AFFECTED COMMUNITIES IN NEPAL 223800 WIRE TRANSFER South Asia EARTHQUAKE RELATED PROJECT IN NEPAL 19190 WIRE TRANSFER South Asia RELIEF PROGRAM FOR FLOOD AFFECTED FAMILIES IN BARDIYA DISTRICT OF NEPAL 25445 WIRE TRANSFER South Asia NEPAL-INDIA TRANS-BOUNDARY FLOOD RESILIENCE PROJECT 30396 WIRE TRANSFER South Asia IMPROVING LIVELIHOOD RESILIENCE OF EARTHQUAKE AFFECTED COMMUNITIES IN GORKHA 19347 WIRE TRANSFER South Asia URBAN DRR IN KATHMANDU VALLEY 36029 WIRE TRANSFER South Asia COFFEE SUPPORT IN WESTERN MID-HILLS OF NEPAL 30000 WIRE TRANSFER South Asia CITRUS MARKET DEVELOPMENT PROJECT IN NAWALPARASI AND TANAHU 20492 WIRE TRANSFER South Asia NEPAL-INDIA TRANS-BOUNDARY FLOOD RESILIENCE PROJECT 7000 WIRE TRANSFER South Asia RELIEF FOR FLOOD AFFECTED FAMILIES IN NAWALPARASI DISTRICT OF NEPAL 13233 WIRE TRANSFER South Asia SCALEUP OF TRANSBOUNDARY FLOOD RESILIENCE PROJECT 33960 WIRE TRANSFER South Asia EARTHQUAKE RESPONSE IN GORKHA 81332 WIRE TRANSFER South Asia LIVELIHOOD RECOVERY SUPPORT PROJECT IN GORKHA, NEPAL 33984 WIRE TRANSFER South Asia NEPAL EARTHQUAKE SHELTER & LIVELIHOODS IN GORKHA 139431 WIRE TRANSFER Sub-Saharan Africa SESAME - AFRIQUE VERTE MASTER 56250 WIRE TRANSFER Sub-Saharan Africa SESAME - CNFA MASTER 93303 WIRE TRANSFER Sub-Saharan Africa MAC (CORE II)+FDTT (BURKINA FASO) 99062 WIRE TRANSFER Sub-Saharan Africa SESAME - RONGEAD MASTER 63113 WIRE TRANSFER Sub-Saharan Africa DEVELOPMENT, SUPPORT & IMPROVEMENT OF AGRICULTURAL PRODUCTION IN ZABRe 72930 WIRE TRANSFER Sub-Saharan Africa RESPONSE TO EL NINO-CAUSED DROUGHT EMERGENCY 22370 WIRE TRANSFER Sub-Saharan Africa LOIMA PASTORALISTS CAPACITY STRENGTHENING PROJECT 46860 WIRE TRANSFER Sub-Saharan Africa SMALLHOLDER FARMERS IN WESTERN KENYA ACHIEVING SUSTAINABLE LIVELIHOODS 67784 WIRE TRANSFER Sub-Saharan Africa WOMEN AND YOUTH STRAWBERRY (INCOME) 73534 WIRE TRANSFER Sub-Saharan Africa KAKUMA REFUGEE ASSISTANCE PROJECT 2015 (LWF) 189894 WIRE TRANSFER Sub-Saharan Africa KAKUMA REFUGEE ASSISTANCE PROJECT 2016-2017 (LWF) 198628 WIRE TRANSFER Sub-Saharan Africa SOMALI REFUGEE ASSISTANCE IN DADAAB REFUGEE CAMPS, KENYA 99274 WIRE TRANSFER Sub-Saharan Africa SOMALI REFUGEE ASSISTANCE IN DADAAB, KENYA 2016-2017 119889 WIRE TRANSFER Sub-Saharan Africa ALLEVIATE FOOD INSECURITY PROJECT 51574 WIRE TRANSFER Sub-Saharan Africa WATER FOR WOMEN SUB-PROJECT (MALI) 47954 WIRE TRANSFER Sub-Saharan Africa PROMOTION OF DRY CEREAL PRODUCTION IN THE SAN INTERFLEUVE 65315 WIRE TRANSFER Sub-Saharan Africa MAC (CORE II) + UNION TAMANI (MALI) 62458 WIRE TRANSFER Sub-Saharan Africa MALIAN REFUGEE & HOST COMMUNITIES LIVELIHOODS PROJECT 111994 WIRE TRANSFER Sub-Saharan Africa MALIAN REFUGEE & HOST COMMUNITIES LIVELIHOODS PROJECT 290574 WIRE TRANSFER Sub-Saharan Africa AN ALLIANCE FOR YEAR-ROUND RESILIENCE IN TAHOUA AND MARADI, NIGER 106156 WIRE TRANSFER Sub-Saharan Africa MAC CORE II + FEDERATION KISHI (NIGER) 114210 WIRE TRANSFER Sub-Saharan Africa AN ALLIANCE FOR YEAR-ROUND RESILIENCE IN TAHOUA AND MARADI 67273 WIRE TRANSFER Sub-Saharan Africa AN ALLIANCE FOR YEAR-ROUND RESILIENCE IN TAHOUA AND MARADI 65832 WIRE TRANSFER Sub-Saharan Africa AN ALLIANCE FOR YEAR-ROUND RESILIENCE IN TAHOUA AND MARADI 79970 WIRE TRANSFER Sub-Saharan Africa PROVIDING EMERGENCY NUTRITION SERVICES IN SOUTH SUDAN 300023 WIRE TRANSFER Sub-Saharan Africa PROTECTION OF SUDANESE REFUGEES & SOUTH SUDANESE CHILDREN IN S. SUDAN 862975 WIRE TRANSFER Sub-Saharan Africa INCREASE INCOME OF FARMERS IN IRINGA FROM MARKETING OF TOMATOES 50013 WIRE TRANSFER Sub-Saharan Africa WORKING TOGETHER FOR PROSPEROUS LIVELIHOODS 75422 WIRE TRANSFER Sub-Saharan Africa CLIMATE ADAPTED RURAL ENTERPRISES IN COFFEE 79000 WIRE TRANSFER Sub-Saharan Africa SUSTAINABLE ENTERPRISES FOR TRADE ENGAGEMENT PROJECT 72045 WIRE TRANSFER 52 29 0 0 1 0 0 1 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 1, line 3, Column E REGION: CENTRAL AMERICA AND THE CARIBBEAN (E) SPECIFIC TYPES OF SERVICE IN REGION: - 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. REGION: EAST ASIA AND THE PACIFIC (E) SPECIFIC TYPES OF SERVICES IN REGION: - 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. REGION: EUROPE -DISTRIBUTION OF IN-KIND MATERIAL INCLUDING, QUILTS AND SCHOOL KITS -CORE SUPPORT TO PARTNER ORGANIZATION REGION: MIDDLE EAST AND NORTH AFRICA (E) SPECIFIC TYPES OF SERVICES IN REGION: - 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. REGION: SOUTH ASIA (E) SPECIFIC TYPES OF SERVICES IN REGION: - 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. REGION: SUB-SAHARAN AFRICA (E) SPECIFIC TYPES OF SERVICES IN REGION: - 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 REGION: RUSSIA AND THE NEWLY INDEPENDENT STATES (E) SPECIFIC TYPES OF SERVICES IN REGION: - DISTRIBUTION OF IN-KIND MATERIAL RESOURCES INCLUDING, QUILTS, PERSONAL CARE KITS, SCHOOL KITS, BABY CARE KITS AND FABRIC KITS. REGION: SOUTH AMERICA (E) SPECIFIC TYPES OF SERVICES IN REGION: - 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 schedule F, Part IV, QUESTION 6 THE ORGANIZATION HAS SOME ACTIVITY OVERSEAS WHICH REQUIRES IT TO CHECK BOX 6, OF PART IV OF SCHEDULE F AS YES FOR FORM 5713, HOWEVER, THE ORGANIZATION DOES NOT HAVE UNRELATED BUSINESS INCOME AND IS NOT REQUIRED TO FILE A FORM 990-T. IN ADDITION, THE ORGANIZATION HAS NOT ENTERED INTO AGREEMENTS RELATED TO THE ISSUES AS PRESENTED IN FORM 5713. X X X X X X 1 merkle 7001 columbia gateway drive columbia MD 21046 direct mail 0 5052800 463188 4589612 global impact 66 canal center plaza ste 310 alexandria VA 22314 combined federal campaign 1 243853 27300 216553 aria 717 w st germain street st cloud MN 56301 telemarketing 0 54554 14869 39685 meyer partners llc 1701 e woodfield rd suite 425 schaumburg IL 60173 direct mail 0 1230 0 1230 5352437 505357 4847080 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 X X X 0 0 0 0 0 0 0 1 0 amb DANIEL v SPECKHARD rt PRESIDENT AND CEO 273863 0 5000 0 9280 0 26251 0 3972 0 318366 0 0 0 MS joann theys VP Fin & admin/treas 159950 0 0 0 1480 0 14931 0 3283 0 179644 0 0 0 MR timothy mccully SVP international programs 159296 0 0 0 280 0 14714 0 24204 0 198494 0 0 0 Ms Wendy Rothenberger vp, President's office & hr 150112 0 0 0 280 0 13744 0 9038 0 173174 0 0 0 ms geraldine sicola vp, strategic p'ships & ext. rel. 143099 0 0 0 280 0 13149 0 9449 0 165977 0 0 0 MR michael watt VP INTERNATIONAL OPERATIONS 130765 0 0 0 280 0 11993 0 9020 0 152058 0 0 0 dr evariste karangwa senior director, africa 122171 0 0 0 280 0 11372 0 17513 0 151336 0 0 0 Part I, Line 7 At the discretion of the Board of Directors, the President and CEO was paid a bonus in recognition of outstanding performance. A maryland economic development corporation 521376562 57420Noav 2007-07-26 5942546 advance refunding of series 2000 revenue bonds 0 0 0 A 1807500 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 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. part iv, line 2c The rebate computation was performed on June 30, 2012. X 78 494578 fair market value X material RES. 780883 13930222 fair market value 0 1 1 Part I, Line 32b: LWR uses third party warehouses for processing of material resources. Services provided include receipt of contributions, inspection of contents, sorting and bulk packaging, fumigation, storage, and allocation of items for shipment. Form 990, Part III, line 2 See Part III, Line 4d for description of Impact Investing. 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. IN ADDITION, 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 c wilmington DE 19801 821406539 reduce poverty through an enterprise based approach DE 0 0 lutheran world relief inc lutheran center corporation 700 light street baltimore MD 212303850 522055143 maintain and operate the lutheran center in baltimore, maryland MD 501(c)(3) Line 12a, I LUTHERAN WORLD RELIEF 1 CHARITABLE GIFT ANNUITY (5) INVESTMENT MD N/A 0 CHARITABLE REMAINDER UNITRUST (2) INVESTMENT MD N/A 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 lutheran center corporation K 448595 Rate per lease agreement lutheran center corporation L 13860 COST RECOVERY lutheran center corporation P 114272 Actual Cost lutheran center corporation Q 14609 Actual Cost