LUTHERAN SERVICES IN AMERICA INCORPORATED: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- LUTHERAN SERVICES IN AMERICA INCORPORATED (EIN 36-3304707)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2013-11-14
- IRS object ID
- 201343189349305354
- Schema version
- 2012v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-11-14T14:45:17-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410746749 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9515 DEERECO RD - SUITE 500 | AddressLine1 |
| City | TIMONIUM | City |
| State | MD | State |
| ZIP Code | 210932184 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363304707 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LUTHERAN SERVICES IN AMERICA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LUTH | NameControl |
| Phone | 8006643848 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 MARYLAND AVENUE NE SUITE 500 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20002 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CHARLOTTE HABERAECKER | Name |
| Title | PRESIDENT & CEO | Title |
| Phone | 8006643848 | Phone |
| Date Signed | 2013-11-14 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MELISSA DYER CPA | Name |
| PTIN | P01222987 | PTIN |
| Phone | 4104530900 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | X | AddressChange |
| Name Of Principal Officer Person | CHARLOTTE HABERAECKER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 MARYLAND AVENUE NE SUITE 500 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20002 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1981369 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.LUTHERANSERVICES.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1984 | YearFormation |
| State Legal Domicile | MD | StateLegalDomicile |
| Activity Or Mission Description | PROVIDE SERVICE TO OVER 300 LUTHERAN HEALTH & SOCIAL SERVICES AGENCIES - SEE PART III, LINE 1. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 19 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 19 | NbrIndependentVotingMembers |
| Total Nbr Employees | 14 | TotalNbrEmployees |
| Total Nbr Volunteers | 65 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1754766 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1502212 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 490243 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 421641 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 36646 | InvestmentIncomePriorYear |
| Investment Income Current Year | 26698 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 44840 | OtherRevenuePriorYear |
| Other Revenue Current Year | 30818 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2326495 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1981369 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1157692 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1181381 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1026038 | OtherExpensePriorYear |
| Other Expenses Current Year | 951652 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 2183730 | TotalExpensesPriorYear |
| Total Expenses Current Year | 2133033 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 142765 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -151664 | RevenuesLessExpensesCY |
| Total Assets BOY | 2313438 | TotalAssetsBOY |
| Total Assets EOY | 2241683 | TotalAssetsEOY |
| Total Liabilities BOY | 445930 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 525839 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1867508 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1715844 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | LUTHERAN SERVICES IN AMERICA (LSA) IS A NETWORK OF MORE THAN 300 HEALTH AND SOCIAL SERVICES ORGANIZATIONS THAT SERVE THOUSANDS OF COMMUNITIES ACROSS THE U.S. AND THE CARIBBEAN, SPANNING THE SPECTRUM OF CARE FROM CHILDREN AND YOUTH PROGRAMS TO SERVICES FOR VETERANS, PEOPLE WITH DISABILITIES AND THE ELDERLY. ONE OF THE LARGEST NOT-FOR-PROFIT HUMAN-SERVICE NETWORKS IN THE COUNTRY, LSA'S MEMBERS ANNUALLY SERVE APPROXIMATELY ONE IN EVERY 50 PERSONS IN THE UNITED STATES AND EMPLOY NEARLY A QUARTER OF A MILLION PEOPLE. LSA CHAMPIONS LUTHERAN SOCIAL MINISTRY BY BUILDING VALUABLE CONNECTIONS, AMPLIFYING OUR VOICES AT THE NATIONAL LEVEL, INFLUENCING PUBLIC POLICY AND EMPOWERING OUR MEMBERS IN THEIR FAITH-BASED MISSIONS TO SERVE THEIR COMMUNITIES, BUILDING ON 150 YEARS OF SOCIAL MINISTRY EFFORTS. WE HELP OUR MEMBERS TRANSFORM THE LIVES OF PEOPLE AND COMMUNITIES THROUGH A STRONG, CONNECTED AND THRIVING NETWORK. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 334953 | Expense |
| Revenue | 188489 | Revenue |
| Description | CREATING MEMBER CONNECTIONS-LSA PROVIDES PROGRAMS FOR CEOS AND EMERGING LEADERS TO DRIVE DEVELOPMENT AND GROWTH THROUGH EVENTS, CONFERENCES AND NETWORKING THAT HELP MAKE MEANINGFUL CONNECTIONS FOR MEMBERS WITHIN THE BROADER CHURCH, NON-PROFIT, GOVERNMENT AND PRIVATE SECTORS TO DRIVE FUNDING OPPORTUNITIES AND IDENTIFY WAYS TO SUSTAIN AND GROW THEIR SOCIAL MINISTRY. LSA CONNECTS MEMBERS IN A TRUSTED COMMUNITY TO ENSURE STRONG AND THRIVING SOCIAL MINISTRIES THAT TRANSFORM THE LIVES OF PEOPLE AND COMMUNITIES. LSA CREATES OPPORTUNITIES SYSTEMWIDE FOR PEER-TO-PEER LEARNING THROUGH NETWORK MEETINGS, DISABILITY NETWORK (LSA-DN) SPIRITUAL CONFERENCES AND SPECIAL PROJECTS, WEBINARS AND THE LSA ANNUAL CONFERENCE. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 512636 | Expense |
| Revenue | 122656 | Revenue |
| Description | LEADERSHIP DEVELOPMENT-LSA PROVIDES A FRUITFUL ENVIRONMENT FOR LEADERSHIP DEVELOPMENT AND THE EXCHANGE OF KNOWLEDGE TO: HELP OUR MEMBERS NURTURE THEIR FAITH-BASED IDENTITY, SHARE BEST PRACTICES, IDENTIFY METHODS TO DRIVE SUSTAINABILITY AND PERFORMANCE, ENHANCE NETWORKING, FOSTER INNOVATION AND FACILITATE COLLABORATION. THIS INCLUDES PROVIDING TRAINING, RELATED MATERIALS, CONSULTING FOR BOARD AND STAFF LEADERS, NEWSLETTERS AND OTHER RESOURCES TO HELP SUPPORT THE VITALITY OF OUR MEMBER ORGANIZATIONS. FOCUSED LEADERSHIP DEVELOPMENT EVENTS INCLUDE THE EXECUTIVE RETREAT, LEADERSHIP ACADEMY AND CEO ACADEMY. THROUGH THESE EVENTS AND PARTNERSHIP INITIATIVES, LSA SEEKS TO LEVERAGE EXPERTISE TO FIND SOLUTIONS TO THE UNIQUE NEEDS OF INDIVIDUAL ORGANIZATIONS AND SHARED NEEDS OF MULTIPLE ORGANIZATIONS. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 471295 | Expense |
| Revenue | 96131 | Revenue |
| Description | ADVOCACY & MEMBER ENGAGEMENT-THE WASHINGTON-BASED PUBLIC POLICY STAFF SERVES AS THE NATIONAL VOICE FOR LUTHERAN SOCIAL MINISTRY, PROVIDING DIRECT ADVOCACY AND ACCESS TO FEDERAL LEGISLATORS AND THE ADMINISTRATION ON BEHALF OF LSA MEMBERS AND THE NATIONAL ISSUES PERTINENT TO THEM. THIS INCLUDES POLICY AWARENESS, DISSEMINATING INFORMATION AND KEEPING MEMBERS IN TOUCH WITH RESOURCES AND TOOLS TO ASSIST THEM. LSA ALSO PROVIDES SUPPORT TO OUR MULTIPLE NETWORKS REPRESENTING DISTINCT CATEGORIES WITHIN OUR MEMBER SERVICE ORGANIZATIONS (SUCH AS DISABILITY SERVICES); WE IDENTIFY CRITICAL FUNDING PARTNERS TO SUPPORT OUR MEMBERS. | Description |
Activity Other ActivityOther (2 entries)
| ExpenseExpense | RevenueRevenue | DescriptionDescription |
|---|---|---|
| 72442 | 14365 | OTHER PROGRAMS |
| 303111 | LUTHERAN IDENTITY AND AWARENESS - LSA WORKS TO TELL THE STORY OF LUTHERAN SOCIAL MINISTRY, IN ORDER TO HELP OUR MEMBER ORGANIZATIONS GROW THEIR REACH AND DRIVE ENGAGEMENT IN THEIR CRITICAL HEALTH AND HUMAN SERVICES WORK. AS CHAMPIONS FOR OUR MEMBER ORGANIZATIONS, WE AMPLIFY THEIR VOICES AND EMPOWER THEM IN THEIR MISSIONS. WE STRIVE TO RAISE THE VISIBILITY AND PROFILE OF LUTHERAN SOCIAL MINISTRY, AS WELL AS FOSTER BRAND IDENTITY FOR LSA AND SOCIAL MINISTRY. THIS OFTEN TAKES THE FORM OF COMMUNICATIONS, SUCH AS OUR WEBSITE, PRINT AND DIGITAL COLLATERAL, RESOURCE MATERIALS AND PUBLICATIONS, OUR ANNUAL REPORT AND MEDIA/PR OUTREACH. LSA IS SUPPORTED BY A STRONG MANAGEMENT AND ADMINISTRATIVE STAFF AND A COMMITTED BOARD OF DIRECTORS THAT ALL WORK TOGETHER TO MANIFEST THE MISSION, VISION AND VALUES OF THE ORGANIZATION. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 375553 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 14365 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 1694437 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 1 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 17 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 14 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 19 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 19 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MD | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRUCE CROPF | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 8006643848 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 MARYLAND AVENUE NE SUITE 500 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20002 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (24 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| MR JOHN BAUER | |||||||
| DIRECTOR - VICE CHAIR | 1.00 | X | X | 0 | 0 | 0 | |
| REV DR STEPHEN P BOUMAN | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| REV PATRICIA A DAVENPORT | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| REV MELODY EASTMAN | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| REV ALAN ERDMAN | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| REV JOHN FALE | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| MR TED W GOINS JR | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| MS WENDY Z GOLDSTEIN | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| MR WILLIAM HANAWALT | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| DR BRIAN HOFLAND | |||||||
| DIRECTOR - SECRETARY | 1.00 | X | X | 0 | 0 | 0 | |
| JUNIA JOHN-STRAKER | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| MR FREDERICK G KRAEGEL | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| REV KURT KUSSEROW | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| DR JOHN R SEFFRIN | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| MR SAMUEL SIPES | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| MS LINDA TIMMONS | |||||||
| DIRECTOR - CHAIR | 2.00 | X | X | 0 | 0 | 0 | |
| DR ROBERT TUTTLE | |||||||
| DIRECTOR - TREASURER | 1.50 | X | X | 0 | 0 | 0 | |
| MS ANN VAZQUEZ | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| REV GREGORY WALTON | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| CHARLOTTE HABERAECKER | |||||||
| PRESIDENT/CEO | 40.00 | X | 69345 | 0 | 4094 | ||
| BRUCE CROPF | |||||||
| VP - FINANCE | 40.00 | X | 123824 | 0 | 9915 | ||
| LISA SCHILLER | |||||||
| PRESIDENT/CEO | 40.00 | X | 124771 | 0 | 3810 | ||
| MS JEANEAN MERKEL | |||||||
| DIR. MEMBER MANAGEMENT | 40.00 | 102458 | 0 | 10560 | X | ||
| ROBERT YORK | |||||||
| SR. DIR. LEADERSHIP DEV. | 40.00 | 112112 | 0 | 3336 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 532510 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 31715 | TotalOtherCompensation |
| Number Individuals GT100 K | 4 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Membership Dues | 703453 | MembershipDues |
| All Other Contributions | 798759 | AllOtherContributions |
| Total Contributions | 1502212 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| EDUCATIONAL EVENTS | 541900 | 311145 | 311145 |
| CONSULTING AND SUPPORT | 541610 | 110401 | 110401 |
| RESOURCE MATERIALS | 541900 | 95 | 95 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 421641 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 26698 | TotalRevenueColumn |
| Exclusion | $26,698 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 30818 | TotalRevenueColumn |
| Exclusion | $30,818 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1981369 | TotalRevenueColumn |
| Related Or Exempt Function Income | 421641 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $57,516 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 383159 | Total |
| Program Services | 306527 | ProgramServices |
| Management And General | 76632 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 635257 | Total |
| Program Services | 596556 | ProgramServices |
| Management And General | 38701 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5819 | Total |
| Program Services | 5283 | ProgramServices |
| Management And General | 536 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 80747 | Total |
| Program Services | 70393 | ProgramServices |
| Management And General | 10354 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 76399 | Total |
| Program Services | 67168 | ProgramServices |
| Management And General | 9231 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9067 | Total |
| Management And General | 9067 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 81426 | Total |
| Program Services | 6343 | ProgramServices |
| Management And General | 75083 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2123 | Total |
| Program Services | 180 | ProgramServices |
| Management And General | 1943 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 197955 | Total |
| Program Services | 147606 | ProgramServices |
| Management And General | 50349 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 61844 | Total |
| Program Services | 54742 | ProgramServices |
| Management And General | 7102 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 73520 | Total |
| Program Services | 65450 | ProgramServices |
| Management And General | 8070 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 77742 | Total |
| Program Services | 51317 | ProgramServices |
| Management And General | 26425 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 226747 | Total |
| Program Services | 210307 | ProgramServices |
| Management And General | 16440 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7728 | Total |
| Program Services | 3983 | ProgramServices |
| Management And General | 3745 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| CONSULT. & RECRUIT. | 157403 | 68474 | 88929 |
| MEMBERSHIP & REGISTRATI | 30305 | 25457 | 4848 |
| HOSPITALITY & REPRESENT | 18256 | 7991 | 10265 |
| E-COMMERCE SERVICES | 5341 | 4599 | 742 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2195 | Total |
| Program Services | 2061 | ProgramServices |
| Management And General | 134 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2133033 | Total |
| Program Services | 1694437 | ProgramServices |
| Management And General | 438596 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 402650 | BOY |
| EOY | 293389 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1872566 | BOY |
| EOY | 1926951 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20310 | BOY |
| EOY | 9879 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17912 | BOY |
| EOY | 8469 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 259570 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 256575 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 2995 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2313438 | BOY |
| EOY | 2241683 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 207106 | BOY |
| EOY | 221185 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 151270 | BOY |
| EOY | 208759 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 87554 | BOY |
| EOY | 95895 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 445930 | BOY |
| EOY | 525839 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1438157 | BOY |
| EOY | 1220096 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 429351 | BOY |
| EOY | 495748 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1867508 | BOY |
| EOY | 1715844 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2313438 | BOY |
| EOY | 2241683 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -151664 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1533318 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1874764 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1624826 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1754766 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1502212 | CurrentTaxYear |
| Total | 8289886 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 673611 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 489916 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 452419 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 490243 | CurrentTaxYearMinus1Year |
| Current Tax Year | 421641 | CurrentTaxYear |
| Total | 2527830 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2206929 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2364680 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2077245 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2245009 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1923853 | CurrentTaxYear |
| Total | 10817716 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 5000 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 4000 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 7000 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 8500 | CurrentTaxYearMinus1Year |
| Current Tax Year | 10450 | CurrentTaxYear |
| Total | 34950 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 155216 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 145722 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 216427 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 88870 | CurrentTaxYearMinus1Year |
| Current Tax Year | 71175 | CurrentTaxYear |
| Total | 677410 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 160216 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 149722 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 223427 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 97370 | CurrentTaxYearMinus1Year |
| Current Tax Year | 81625 | CurrentTaxYear |
| Total | 712360 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 10105356 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 94806 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 85456 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 117993 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 81486 | CurrentTaxYearMinus1Year |
| Current Tax Year | 57516 | CurrentTaxYear |
| Total | 437257 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 94806 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 85456 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 117993 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 81486 | CurrentTaxYearMinus1Year |
| Current Tax Year | 57516 | CurrentTaxYear |
| Total | 437257 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2301735 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2450136 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2195238 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2326495 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1981369 | CurrentTaxYear |
| Total | 11254973 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.89790 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.90360 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.03890 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.04090 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | Volunteers |
| Paid Staff Or Management | 1 | PaidStaffOrManagement |
| Media Advertisements | 0 | MediaAdvertisements |
| Mailings Members | 1 | MailingsMembers |
| Mailings Members | $1,365 | MailingsMembersAmount |
| Publications Or Broadcast | 1 | PublicationsOrBroadcast |
| Publications Or Broadcast | $965 | PublicationsOrBroadcastAmount |
| Grants Other Organizations | 0 | GrantsOtherOrganizations |
| Direct Contact Legislators | 1 | DirectContactLegislators |
| Direct Contact Legislators | $2,982 | DirectContactLegislatorsAmount |
| Rallies Demonstrations | 1 | RalliesDemonstrations |
| Rallies Demonstrations | $537 | RalliesDemonstrationsAmount |
| Other Activities | 0 | OtherActivities |
| Total Lobbying Expenditures IIB | 5849 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | 0 | NotDescribedIn501c3 |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | EXPLANATION OF LOBBYING ACTIVITIES: | Identifier |
| Return Reference | PART II-B, LINE 1: | ReturnReference |
| Explanation | LUTHERAN SERVICES IN AMERICA (LSA) ENGAGED IN 41 DIRECT MEETINGS WITH MEMBERS OF CONGRESS AND THEIR STAFF MEMBERS ON PUBLIC POLICY PRIORITIES ESTABLISHED BY THE LSA PUBLIC POLICY ADVISORY COMMITTEE. LSA ALSO HAD 33 NON-LOBBYING INFORMATIONAL OR EDUCATIONAL MEETINGS WITH MEMBERS OF CONGRESS, THEIR STAFF, OR STAFF OF THE WHITE HOUSE OR FEDERAL AGENCIES. LSA SENT 6 LETTERS TO CONGRESS AND SIGNED ONTO 27 LETTERS CONCERNING ESTABLISHED PUBLIC POLICY PRIORITIES. FINALLY, LSA SENT 3 EMAIL ACTION ALERTS TO LSA MEMBER ORGANIZATIONS URGING THEM TO SPEAK ON A LEGISLATIVE OR POLICY MATTER, AND LSA ALSO ENCOURAGED LSA MEMBERS TO TAKE ACTION ON LEGISLATION OR POLICY 14 TIMES USING LSA'S POLICY EMAIL NEWSLETTER. LSA LOBBYING ACTIVITY FOCUSED ON PUBLIC POLICY PRIORITIES ESTABLISHED BY LSA POLICY STAFF IN CONSULTATION WITH LSA MEMBER ORGANIZATIONS. IN 2012-2013, THE PUBLIC POLICY PRIORITIES WERE AS FOLLOWS: AGING SERVICES; CHILDREN, YOUTH AND FAMILIES; HEALTH CARE; AFFORDABLE HOUSING; NONPROFIT SECTOR ISSUES; AND FEDERAL BUDGET AND APPROPRIATIONS. LSA STAFF MEMBERS ALSO MONITORED AND ACTED ON OTHER ISSUES THAT LSA MEMBERS RAISED AS CONCERNS. THE LSA PUBLIC POLICY WAS STAFFED FOR FY 2013 WITH TWO FULL-TIME PROFESSIONALS. | Explanation |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtc |
| Included On FS | 1 | IncludedOnFS |
| Explanation In Part XIII | X | ExplanationInPartXIII |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 259570 | OtherCostOrOtherBasis |
| Depreciation | 256575 | Depreciation |
| Book Value | 2995 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 2995 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 1981369 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 1981369 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 1981369 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 2133033 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 2133033 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 2133033 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| PART IV, LINE 2B: | THE ORGANIZATION FACILITATES COLLABORATION AMONG ITS MEMBERS FOR THE PURPOSE OF ADVANCING THE MINISTRIES OF THE MEMBERS. THE COLLABORATIVE GROUPS ARE CALLED NETWORKS. THE ORGANIZATION PROVIDES FISCAL AGENT SERVICES FOR SOME OF THESE NETWORKS, WHICH ARE REFERRED TO AS MANAGED NETWORKS IN THE FINANCIAL STATEMENTS. CASH HELD FOR MANAGED NETWORKS AND THE RELATED DEPOSIT LIABILITY WAS $95,895 AND $87,554 AT JUNE 30, 2013 AND 2012, RESPECTIVELY. | |
| PART X, LINE 2: | THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE ORGANIZATION IS REQUIRED TO REPORT UNRELATED BUSINESS INCOME TO THE IRS AND MARYLAND, AS WELL AS PAY CERTAIN OTHER TAXES TO LOCAL JURISDICTIONS. THE ORGANIZATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2013 AND 2012. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE FEDERAL INCOME TAX RETURNS OF THE ORGANIZATION FOR 2012, 2011 AND 2010 ARE SUBJECT TO EXAMINATION BY THE IRS AND STATE TAXING AUTHORITIES,GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | X | IndependentConsultant |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | LSA HAS CLASS A MEMBERS THAT ARE EACH INDEPENDENT LUTHERAN SOCIAL MINISTRY ORGANIZATIONS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BOARD OF DIRECTORS SHALL BE COMPOSED OF NINE DIRECTORS ELECTED BY THE CLASS A MEMBERS OF THE CORPORATION AND NINE DIRECTORS APPOINTED BY THE CLASS B MEMBERS OF THE CORPORATION AND TWO DIRECTORS ELECTED BY THE CLASS A AND CLASS B MEMBERS OF THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7B | CLASS A MEMBERS APPROVE THE ANNUAL BUDGET. |
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS AND SUBSEQUENTLY MADE AVAILABLE TO ALL BOARD MEMBERS PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | EVERY DIRECTOR AND EVERY EMPLOYEE COMPLETES THE CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. POTENTIAL CONFLICTS ARE EVALUATED AND RESOLVED. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE CEO'S COMPENSATION IS RECOMMENDED BY THE EXECUTIVE COMMITTEE OF THE INDEPENDENT BOARD OF DIRECTORS AND APPROVED BY THE FULL BOARD. IN 2008 A COMPENSATION CONSULTANT COMPLETED A REVIEW OF THE CEO'S COMPENSATION PACKAGE. COMPENSATION FOR OTHER EMPLOYEES IS DETERMINED AND/OR APPROVED BY THE CEO. |
| FORM 990, PART VI, SECTION C, LINE 18 | FORM 1023 WILL NOT BE AVAILABLE FOR PUBLIC INSPECTION BECAUSE THE APPLICATION AND SUPPORTING FORM EVOLVED FROM A PREDECESSOR ORGANIZATION DATING BACK TO 1984, WHICH WAS PRIOR TO THE IRS REQUIREMENT THAT ORGANIZATIONS PROVIDE A COPY OF FORM 1023 FOR PUBLIC INSPECTION. NO COPY OF THIS FORM 1023 WAS RETAINED BY THE ORGANIZATION. RECORD OF THE ORGANIZATION'S EXEMPT STATUS HAS BEEN CONFIRMED WITH THE IRS AND A COPY OF THIS DETERMINATION IS AVAILABLE FOR PUBLIC INSPECTION. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE NOT CURRENTLY POSTED ON THE LSA WEBSITE, BUT ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART VII, LINE 1A: | LSA IS REPORTING TWO PRESIDENTS FOR FISCAL YEAR 2013 DUE TO THE TIMING OF EMPLOYEE TRANSITION. LISA SCHILLER WAS ACTING PRESIDENT OF THE ORGANIZATION UNTIL AUGUST 5, 2012. AS OF AUGUST 6, 2012, CHARLOTTE HABERAECKER BECAME PRESIDENT OF THE ORGANIZATION. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS THE COMMITTEE USES FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEAR. |
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