2013-11-14T14:45:17-06:00 2013-06-30 410746749 CLIFTONLARSONALLEN LLP 9515 DEERECO RD - SUITE 500 TIMONIUM MD 210932184 990 2012-07-01 363304707 LUTHERAN SERVICES IN AMERICA LUTH 8006643848 100 MARYLAND AVENUE NE SUITE 500 WASHINGTON DC 20002 CHARLOTTE HABERAECKER 8006643848 2013-11-14 1 MELISSA DYER CPA P01222987 4104530900 2012 2016-02-25 16:41:14Z X CHARLOTTE HABERAECKER 100 MARYLAND AVENUE NE SUITE 500 WASHINGTON DC 20002 1981369 0 X WWW.LUTHERANSERVICES.ORG X 1984 MD PROVIDE SERVICE TO OVER 300 LUTHERAN HEALTH & SOCIAL SERVICES AGENCIES - SEE PART III, LINE 1. 19 19 14 65 0 0 1754766 1502212 490243 421641 36646 26698 44840 30818 2326495 1981369 0 0 0 0 1157692 1181381 0 0 0 1026038 951652 2183730 2133033 142765 -151664 2313438 2241683 445930 525839 1867508 1715844 X 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. 0 0 334953 188489 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. 512636 122656 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. 471295 96131 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. 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. 375553 14365 1694437 1 1 0 1 0 0 0 0 1 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 17 0 14 1 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 MD X X BRUCE CROPF 8006643848 100 MARYLAND AVENUE NE SUITE 500 WASHINGTON DC 20002 X MR JOHN BAUER 1.00 X X 0 0 0 REV DR STEPHEN P BOUMAN 1.00 X 0 0 0 REV PATRICIA A DAVENPORT 1.00 X 0 0 0 REV MELODY EASTMAN 1.00 X 0 0 0 REV ALAN ERDMAN 1.00 X 0 0 0 REV JOHN FALE 1.00 X 0 0 0 MR TED W GOINS JR 1.00 X 0 0 0 MS WENDY Z GOLDSTEIN 1.00 X 0 0 0 MR WILLIAM HANAWALT 1.00 X 0 0 0 DR BRIAN HOFLAND 1.00 X X 0 0 0 JUNIA JOHN-STRAKER 1.00 X 0 0 0 MR FREDERICK G KRAEGEL 1.00 X 0 0 0 REV KURT KUSSEROW 1.00 X 0 0 0 DR JOHN R SEFFRIN 1.00 X 0 0 0 MR SAMUEL SIPES 1.00 X 0 0 0 MS LINDA TIMMONS 2.00 X X 0 0 0 DR ROBERT TUTTLE 1.50 X X 0 0 0 MS ANN VAZQUEZ 1.00 X 0 0 0 REV GREGORY WALTON 1.00 X 0 0 0 CHARLOTTE HABERAECKER 40.00 X 69345 0 4094 BRUCE CROPF 40.00 X 123824 0 9915 LISA SCHILLER 40.00 X 124771 0 3810 MS JEANEAN MERKEL 40.00 X 102458 0 10560 ROBERT YORK 40.00 X 112112 0 3336 532510 0 31715 4 0 0 0 0 703453 798759 1502212 EDUCATIONAL EVENTS 541900 311145 311145 CONSULTING AND SUPPORT 541610 110401 110401 RESOURCE MATERIALS 541900 95 95 421641 26698 26698 30818 30818 1981369 421641 0 57516 383159 306527 76632 635257 596556 38701 5819 5283 536 80747 70393 10354 76399 67168 9231 9067 9067 81426 6343 75083 2123 180 1943 197955 147606 50349 61844 54742 7102 73520 65450 8070 77742 51317 26425 226747 210307 16440 7728 3983 3745 CONSULT. & RECRUIT. 157403 68474 88929 MEMBERSHIP & REGISTRATI 30305 25457 4848 HOSPITALITY & REPRESENT 18256 7991 10265 E-COMMERCE SERVICES 5341 4599 742 2195 2061 134 2133033 1694437 438596 0 402650 293389 1872566 1926951 20310 9879 17912 8469 259570 256575 0 2995 2313438 2241683 207106 221185 151270 208759 87554 95895 445930 525839 X 1438157 1220096 429351 495748 1867508 1715844 2313438 2241683 -151664 0 X X 0 1 X 1 0 X 1533318 1874764 1624826 1754766 1502212 8289886 673611 489916 452419 490243 421641 2527830 2206929 2364680 2077245 2245009 1923853 10817716 5000 4000 7000 8500 10450 34950 155216 145722 216427 88870 71175 677410 160216 149722 223427 97370 81625 712360 10105356 94806 85456 117993 81486 57516 437257 94806 85456 117993 81486 57516 437257 2301735 2450136 2195238 2326495 1981369 11254973 0.89790 0.90360 0.03890 0.04090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 1 1365 1 965 0 1 2982 1 537 0 5849 0 EXPLANATION OF LOBBYING ACTIVITIES: PART II-B, LINE 1: 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. 0 1 X 259570 256575 2995 2995 X 1981369 0 1981369 0 1981369 2133033 0 2133033 0 2133033 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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. X X X X 0 0 0 0 0 0 0 0 0 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.