2011-11-11T13:47:06-06:00 2011-06-30 CLIFTON GUNDERSON LLP 9515 DEERECO RD - SUITE 500 TIMONIUM MD 210932184 990 2010-07-01 363304707 LUTHERAN SERVICES IN AMERICA LUTH 4102302703 700 LIGHT STREET BALTIMORE MD 212303850 JILL A SCHUMANN 4102302703 2011-11-11 1 JULIA BUICK CPA 4104530900 2010 2016-02-24 21:20:13Z JILL A SCHUMANN 700 LIGHT STREET BALTIMORE MD 212303850 2195238 0 X WWW.LUTHERANSERVICES.ORG X 1984 MD PROVIDE SERVICE TO OVER 300 LUTHERAN HEALTH & HUMAN SERVICE AGENCIES - SEE PART III, LINE 1. 17 17 17 104 0 0 1874764 1624826 489916 452419 38707 41542 46749 76451 2450136 2195238 0 0 0 0 1209137 1245937 0 0 19316 854505 734588 2063642 1980525 386494 214713 2005052 2134136 495022 409393 1510030 1724743 X LSA CARES FOR AND CREATES OPPORTUNITIES FOR OUR NEIGHBORS - PEOPLE IN THOUSANDS OF COMMUNITIES THROUGHOUT THE U.S. AND THE CARIBBEAN AS AN ALLIANCE OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA, THE LUTHERAN CHURCH-MISSOURI SYNOD, AND THEIR OVER 300 HEALTH AND HUMAN SERVICE ORGANIZATIONS. 0 0 330995 161995 CONVENING AND CONNECTING THE SYSTEM-LSA CONVENES LEADERS FOR NETWORKING, LEARNING, BENCHMARKING, COLLABORATION, AND SYSTEM-WIDE INITIATIVES. 522472 167440 LEADERSHIP DEVELOPMENT AND KNOWLEDGE EXCHANGE-LSA PROVIDES TRAINING, MATERIALS AND CONSULTING FOR BOARD AND STAFF LEADERS, AND FACILITATES THE EXCHANGE AND DISSEMINATION OF INFORMATION TO, AND AMONG, MEMBER ORGANIZATIONS. LSA OFFERS FOCUSED LEADERSHIP DEVELOPMENT EVENTS, NEWSLETTERS, AND OTHER RESOURCES TO SUPPORT THE HEALTH AND VITALITY OF MEMBER ORGANIZATIONS. 494420 281 MEMBER SHARED INITIATIVES-WASHINGTON OFFICE EDUCATES MEMBERS AND TRANSLATES FIELD EXPERIENCE FOR FEDERAL DECISION-MAKERS. MEMBERS COLLABORATE FOR OPERATIONAL EFFICIENCIES AND GREATER IMPACT. 49592 122070 OTHER PROGRAMS 255327 633 LUTHERAN IDENTITY AND AWARENESS - LSA ASSISTS MEMBER ORANIZATIONS TO TELL AND LIVE OUT THEIR LUTHERAN CONNECTIONS AND ENGAGES THE WIDER CHURCH IN HEALTH AND HUMAN SERVICE WORK. LSA REGULARLY ENGAGES MEMBER ORGANIZATIONS IN EXPLORATION OF LUTHERAN IDENTITY, VOCATION AS CALLING, AND FAITH AND WORK. 304919 122703 1652806 1 1 0 1 0 0 0 1 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 17 1 0 0 0 0 0 0 0 0 0 0 X 17 17 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 4102302705 700 LIGHT STREET BALTIMORE MD 212303850 REV DR DAVID H BENKE 1.00 X 0 0 0 MS KATHLEEN ELLIOTT CHILLISON 1.00 X 0 0 0 DR KURT SENSKE 1.00 X 0 0 0 REV ALAN ERDMAN 1.00 X 0 0 0 MR TED W GOINS JR 2.00 X X 0 0 0 MS LINDA TIMMONS 1.00 X X 0 0 0 DR ROBERT TUTTLE 1.00 X 0 0 0 REV DR DAVID L DEFREESE 1.00 X X 0 0 0 MR WILLIAM HANAWALT 1.00 X 0 0 0 MR FREDERICK G KRAEGEL 1.50 X X 0 0 0 MR SAMUEL SIPES 1.00 X 0 0 0 MR JOHN BAUER 1.00 X 0 0 0 REV DR STEPHEN P BOUMAN 1.00 X 0 0 0 REV JOHN FALE 1.00 X 0 0 0 MS WENDY Z GOLDSTEIN 1.00 X 0 0 0 DR BRIAN HOFLAND 1.00 X 0 0 0 DR JOHN R SEFFRIN 1.00 X 0 0 0 MS BARBARA DROEHER-KLEIN 1.00 X 0 0 0 MS SHEILA RADFORD HILL 1.00 X 0 0 0 MR MATTHEW HARRISON 1.00 X 0 0 0 MS REBECCA LARSON 1.00 X 0 0 0 MS JILL SCHUMANN 40.00 X 160560 0 4594 BRUCE CROPF 40.00 X 123524 0 9758 MS CYNTHIA OSBORNE 40.00 X 125105 0 3782 ROBERT YORK 40.00 X 108780 0 3264 517969 0 21398 4 0 1 0 0 634767 990059 1624826 EDUCATIONAL EVENTS 541900 231968 231968 CONSULTING AND SUPPORT 541610 220061 220061 RESOURCE MATERIALS 511190 390 390 452419 41542 41542 76451 76451 2195238 452419 0 117993 315250 243183 54033 18034 768804 713459 55345 21065 19480 1585 64850 57976 6874 75968 67642 7044 1282 8008 4633 3375 83180 6468 76712 2008 1908 100 85502 53822 31680 60112 53346 6766 84391 75058 9333 66802 56774 10028 173322 165569 7753 12447 12447 7460 3899 3561 OUTSOURCED CONSULTING & 90780 66792 23988 MEMBERSHIP & REGISTRATI 32597 29204 3393 RESOURCE MATERIALS 14667 14510 157 HOSPITALITY & REPRESENT 9156 3597 5559 E-COMMERCE SERVICES 3577 2828 749 579 211 368 1980525 1652806 308403 19316 338685 205781 1612072 1858139 12340 51788 23285 12205 256575 250352 18670 6223 2005052 2134136 141226 138775 146099 123165 207697 147453 495022 409393 X 1076817 1393588 433213 331155 1510030 1724743 2005052 2134136 214713 0 X X 0 1 1 X 0 X 1518728 1710838 1533318 1874764 1624826 8262474 434204 498635 673611 489916 452419 2548785 1952932 2209473 2206929 2364680 2077245 10811259 6600 11500 5000 4000 7000 34100 155216 145722 216427 517365 6600 11500 160216 149722 223427 551465 10259794 103011 93608 94806 85456 117993 494874 103011 93608 94806 85456 117993 494874 2055943 2303081 2301735 2450136 2195238 11306133 0.90750 0.93030 0.04380 0.04020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 1 2417 1 2760 0 1 2370 1 1288 0 8835 0 EXPLANATION OF OTHER LOBBYING ACTIVITIES: PART II-B, LINE 1I: LUTHERAN SERVICES IN AMERICA ENGAGED IN 63 BRIEF DIRECT MEETINGS WITH MEMBERS OF CONGRESS AND THEIR STAFF MEMBERS ON PUBLIC POLICY PRIORITIES ESTABLISHED BY THE LSA PUBLIC POLICY ADVISORY COMMITTEE AND LSA DISABILITY NETWORK POLICY AND ADVOCACY TEAM. LSA ALSO HAD 19 NON-LOBBYING INFORMATIONAL OR EDUCATIONAL MEETINGS WITH MEMBERS OF CONGRESS, THEIR STAFF, OR STAFF OF THE WHITE HOUSE OR FEDERAL AGENCIES. LSA AND LSA-DN SENT 6 LETTERS TO CONGRESS AND SIGNED ON TO 27 LETTERS CONCERNING ESTABLISHED PUBLIC POLICY PRIORITIES. LSA LOBBYING ACTIVITY FOCUSED ON PUBLIC POLICY PRIORITIES ESTABLISHED BY LSA MEMBERS AND THE PUBLIC POLICY ADVISORY COMMITTEE. IN 2010-2011 THE PUBLIC POLICY PRIORITIES WERE AS FOLLOWS: HEALTH CARE WITH A FOCUS ON MEDICAID, HOME AND COMMUNITY BASED SERVICES, CHILD WELFARE, AFFORDABLE HOUSING, NONPROFIT SECTOR ISSUES, AND THE FEDERAL BUDGET. LSA STAFF MEMBERS ALSO MONITORED AND ACTED ON OTHER ISSUES THAT LSA MEMBERS RAISED AS CONCERNS. THE LSA PUBLIC POLICY OFFICE WAS STAFFED FOR FY 2011 WITH TWO FULL-TIME PROFESSIONALS IN JULY 2010, ONE FULL-TIME PROFESSIONAL FROM AUGUST THROUGH OCTOBER 2010, AND TWO FULL-TIME PROFESSIONALS FROM NOVEMBER 2010 THROUGH JUNE 2011. THESE EMPLOYEES WERE PRIMARILY ENGAGED IN NON-LOBBYING INFORMATIONAL AND EDUCATIONAL ACTIVITIES. 0 1 256575 250352 6223 6223 2195238 1980525 214713 0 214713 2195238 0 2195238 0 2195238 1980525 0 1980525 0 1980525 PART IV, LINE 2B: LSA ACTS AS THE CUSTODIAN FOR TEN NETWORK ORGANIZATIONS. THE NETWORKS ARE COMPRISED OF REPRESENTATIVES AND EMPLOYEES OF LSA MEMBER ORGANIZATIONS, BROUGHT TOGETHER FOR THE PURPOSE OF SHARING INFORMATION ABOUT SIMILAR ORGANIZATIONS OR WORK FUNCTIONS. LSA MANAGES CERTAIN ADMINISTRATIVE ACTIVITIES FOR THE NETWORKS, MANAGES CASH BALANCES AND PROVIDES REGULAR FINANCIAL REPORTS FOR NETWORK LEADERSHIP. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: IN JUNE 2006, THE FASB ISSUED INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (FASB ASC 740-10), TO CREATE A SINGLE MODEL TO ADDRESS ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS. THIS INTERPRETATION CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING A MINIMUM RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THIS INTERPRETATION ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, MEASUREMENT, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE AND TRANSITION. THIS INTERPRETATION WAS EFFECTIVE FOR FISCAL YEARS BEGINNING AFTER DECEMBER 15, 2006, BUT THE EFFECTIVE DATE WAS DEFERRED TO FISCAL YEARS BEGINNING AFTER DECEMBER 15, 2008 FOR CERTAIN NON-PUBLIC ENTERPRISES BY FASB STAFF POSITION, FOR THE "EFFECTIVE DATE OF FASB INTERPRETATION FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES FOR CERTAIN NONPUBLIC ENTERPRISES." THERE IS NO SIGNIFICANT IMPACT ON THE FINANCIAL POSITION AND RESULTS OF OPERATIONS AS A RESULT OF THE ORGANIZATION'S ADOPTION OF THIS INTERPRETATION. X X X X 0 0 0 0 0 0 0 0 0 MS JILL SCHUMANN 160560 0 0 0 0 0 4594 0 0 0 165154 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 CLASS A MEMBERS ELECT NINE OF THE MEMBERS OF LSA'S BOARD OF DIRECTORS. THERE ARE TWO CLASS B MEMBERS, BOTH NATIONAL LUTHERAN CHURCH DENOMINATIONS. THE CLASS B MEMBERS APPOINT NINE OF THE MEMBERS OF LSA'S 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 XI, 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.