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Nonprofiteer
← LUTHERAN WORLD RELIEF INC

Form 990 for tax year 2024

Filed by LUTHERAN WORLD RELIEF INC.

Totals

Total revenue
$71,718,541
Total expenses
$49,735,714
Contributions and grants received
$69,769,576
Grants paid
$3,988,353
Program service revenue
$0
Investment income
$1,948,965
Other revenue
$0
Total assets, end of year
$157,305,358
Total liabilities, end of year
$54,835,962
Net assets or fund balances, end of year
$102,469,396
Program services expenses (Part IX)
$38,588,265
Management and general expenses
$2,127,330
Fundraising expenses
$9,020,119
Program service expenses (Part III)
$38,588,265

Program services were 77.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $29,397

  • 1e · Government grants (contributions)

    $11,533,566

  • 1f · All other contributions, gifts and grants

    $58,206,613

  • 1g · Noncash contributions included above

    $16,880,163

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $1,950,194 · related or exempt $0 · unrelated business $0 · excluded $1,950,194

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $0

  • 7b · Less cost or other basis and sales expenses

    securities $1,229 · other assets $0

  • 7c · Gain or loss

    securities -$1,229 · other assets $0

  • 7d · Net gain or loss

    total -$1,229 · related or exempt $0 · unrelated business $0 · excluded -$1,229

  • 11a · Other revenue

    total $0 · related or exempt $0 · unrelated business $0

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,082,712 · program services $1,082,712

  • 3 · Grants to foreign organizations and individuals

    total $2,905,641 · program services $2,905,641

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 7 · Other salaries and wages

    total $7,421,178 · program services $5,052,972 · management and general $616,351 · fundraising $1,751,855

  • 8 · Pension plan contributions

    total $529,533 · program services $360,552 · management and general $43,979 · fundraising $125,002

  • 9 · Other employee benefits

    total $2,095,685 · program services $1,426,921 · management and general $174,053 · fundraising $494,711

  • 10 · Payroll taxes

    total $149,792 · program services $101,991 · management and general $12,441 · fundraising $35,360

  • 11a · Fees: management

    total $3,546,837 · program services $1,654,971 · management and general $188,388 · fundraising $1,703,478

  • 11b · Fees: legal

    total $85,758 · program services $40,015 · management and general $4,555 · fundraising $41,188

  • 11c · Fees: accounting

    total $53,098 · program services $24,776 · management and general $2,820 · fundraising $25,502

  • 11g · Fees: other

    total $112,305 · program services $52,402 · management and general $5,965 · fundraising $53,938

  • 12 · Advertising and promotion

    total $1,204,543 · program services $127,011 · management and general $110,882 · fundraising $966,650

  • 13 · Office expenses

    total $3,015,293 · program services $317,943 · management and general $277,566 · fundraising $2,419,784

  • 14 · Information technology

    total $782,403 · program services $82,499 · management and general $72,022 · fundraising $627,882

  • 16 · Occupancy

    total $639,424 · program services $582,960 · management and general $56,171 · fundraising $293

  • 17 · Travel

    total $1,227,036 · program services $902,342 · management and general $87,069 · fundraising $237,625

  • 19 · Conferences, conventions and meetings

    total $665,040 · program services $647,837 · management and general $1,479 · fundraising $15,724

  • 22 · Depreciation, depletion and amortization

    total $34,705 · program services $34,043 · management and general $53 · fundraising $609

  • 23 · Insurance

    total $72,800 · program services $60,213 · management and general $12,587 · fundraising $0

  • 24a · Other expenses: MATERIAL DONATIONS EXPENSES (KITS AND QUILTS)

    total $21,506,077 · program services $21,505,858 · management and general $219 · fundraising $0

  • 24b · Other expenses: PROGRAM INPUT EXPENSES

    total $1,463,792 · program services $1,462,760 · management and general $1,032 · fundraising $0

  • 24c · Other expenses: BANK AND MERCHANT FEES

    total $557,775 · program services $29,408 · management and general $53,936 · fundraising $474,431

  • 24d · Other expenses: MISCELLANEOUS EXPENSES

    total $482,434 · program services $65,374 · management and general $401,471 · fundraising $15,589

  • 24e · All other expenses

    total $101,853 · program services $67,064 · management and general $4,291 · fundraising $30,498

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $12,617,763 · end of year $35,209,851

  • 2 · Savings and temporary cash investments

    beginning of year $22,182,931 · end of year $23,237,103

  • 3 · Pledges and grants receivable

    beginning of year $2,959,976 · end of year $2,915,598

  • 4 · Accounts receivable

    beginning of year $4,273,413 · end of year $2,569,362

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $13,577,148 · end of year $10,729,401

  • 9 · Prepaid expenses and deferred charges

    beginning of year $230,294 · end of year $205,714

  • 10a · Land, buildings and equipment: cost or other basis

    $2,564,461

  • 10b · Land, buildings and equipment: accumulated depreciation

    $2,449,294

  • 10c · Land, buildings and equipment, net

    beginning of year $436,130 · end of year $115,167

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $5,672,492 · end of year $3,041,801

  • 15 · Other assets

    beginning of year $62,252,366 · end of year $79,281,361

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,627,077 · end of year $34,154,984

  • 19 · Deferred revenue

    beginning of year $32,170,915 · end of year $19,736,306

  • 20 · Tax-exempt bond liabilities

    beginning of year $949,256 · end of year $778,803

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $1,864,202 · end of year $165,869

  • 27 · Net assets without donor restrictions

    beginning of year $75,824,850 · end of year $89,702,375

  • 28 · Net assets with donor restrictions

    beginning of year $9,766,213 · end of year $12,767,021

Mission and programs · 2024

Mission

AFFIRMING GOD'S LOVE FOR ALL PEOPLE, WE WORK WITH LUTHERANS AND PARTNERS AROUND THE WORLD TO END POVERTY, INJUSTICE AND HUMAN SUFFERING. LUTHERAN WORLD RELIEF, INC. IS A SUBSIDIARY OF CORUS INTERNATIONAL. AS SUCH THIS 990 SHOULD BE READ IN CONJUNCTION WITH THAT OF THE PARENT ENTITY.

Activities or mission (Part I)

THIS RETURN SHOULD BE REVIEWED TOGETHER WITH LUTHERAN WORLD RELIEF'S RELATED ORGANIZATIONS CORUS INTERNATIONAL, INC., (CONTINUED ON SCHEDULE O)

  • EMERGENCIES AND MATERIAL RESOURCES: LUTHERAN WORLD RELIEF RESPONDS TO NATURAL DISASTERS AND CONFLICT-DRIVEN EMERGENCIES, ESPECIALLY THOSE THAT AFFECT THE WORLD'S POOREST COMMUNITIES AND WORK WITH VULNERABLE COMMUNITIES TO HELP THEM REBUILD AFTER DISASTER STRIKES AND PREPARE FOR FUTURE DISASTERS.DURING THE YEAR, WE ENGAGED IN EMERGENCY RESPONSE AND THE DISTRIBUTION OF MISSION QUILTS, SCHOOL SUPPLY KITS AND BABY CARE KITS.

    Expenses $27,043,546 · Grants $1,976,721

  • FOOD SECURITY/AGRICULTURE: LUTHERAN WORLD RELIEF WORKS WITH POOR, RURAL COMMUNITIES AROUND THE WORLD TO HELP FARMERS IMPROVE THEIR CROPS, LEARN NEW TECHNIQUES AND TOOLS TO INCREASE THEIR YIELD AND ATTRACT BUYERS WHO WILL PAY MORE FOR THEIR PRODUCTS, HELP RURAL COMMUNITIES DEVELOP PRODUCTIVE, RESILIENT AND STABLE ECONOMIES THROUGH AN ENTERPRISE-BASED APPROACH THAT ENGAGES THE PRIVATE SECTOR AT MULTIPLE LEVELS TO CREATE PROFITABLE PARTNERSHIPS THAT BENEFIT FAMILIES AND PROMOTE RURAL LIVELIHOODS. LUTHERAN WORLD RELIEF ALSO HELPS COMMUNITIES PROTECT THEIR AGRICULTURAL ASSETS IN THE FACE OF CHALLENGING CLIMATE CONDITIONS AND IMPROVE THEIR RESILIENCE TO NATURAL HAZARDS LIKE FLOODS AND DROUGHTS. WE INTRODUCED ENVIRONMENTALLY SUSTAINABLE FARMING PRACTICES SO THAT COMMUNITIES GET THE MOST OUT OF THEIR LAND WHILE CONSERVING AND RESTORING THEIR NATURAL RESOURCES. WE ALSO WORKED WITH LOCAL AND NATIONAL GOVERNMENTS TO FACILITATE THE PROTECTION OF NATURAL RESOURCES, HELPING COMMUNITIES ASSESS THEIR VULNERABILITIES TO NATURAL HAZARDS AND DEVELOP THE PLANS AND SKILLS THEY NEED TO PREPARE FOR THEM.

    Expenses $8,654,218 · Grants $904,560

  • GROUND UP INVESTING, INCLUDING MOUNTAIN HARVEST AND FARMERS MARKET BRANDS: LWR MAKES IMPACT INVESTMENTS THROUGH GROUND UP INVESTING (GUI). GUI FUNDS HIGH-IMPACT ENTERPRISES THAT DELIVER SOCIAL, ECONOMIC AND ENVIRONMENTAL BENEFITS FOR LOCAL COMMUNITIES THROUGH BOTH DEBT AND EQUITY FUNDING. GUI INVESTS IN COMPANIES OPERATING ACROSS RURAL MARKETS FROM AGRICULTURAL SOURCING TO PRODUCTION AND TRADING TO DIRECT-TO-CONSUMER PRODUCT COMPANIES AND TECH-ENABLED SERVICES PROVIDERS.

    Expenses $2,412,300 · Grants $1,080,726

  • HELPING PEOPLE IN POOR, RURAL COMMUNITIES ACHIEVE ECONOMIC INDEPENDENCE THROUGH A DEVELOPMENTAL APPROACH FOCUSED ON ECONOMIES BUILT UPON THE CONSUMPTION AND CULTIVATION OF SUSTAINABLE GOODS AND SERVICES.

    Expenses $478,201 · Grants $26,346

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • ABAGAIL NELSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 6 related

  • CATHY PETTI

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 6 related

  • DAVID LOSE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 6 related

  • HILDA ARELLANO

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 6 related

  • JEAN HANSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 6 related

  • KATHERINE TUNHEIM

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 6 related

  • KENNETH JONES

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 6 related

  • KURT NEWMAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 6 related

  • MARCELINO FORD-LIVENE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 6 related

  • MUNA BHANJI

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 6 related

  • PHILIP ATKINS-PATTENSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 6 related

  • SONYA FUNNA

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 6 related

  • TAMRON KEITH

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 6 related

  • TIMOTHY RUNTSCH

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 6 related

  • WILLIAM CRAFT

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 6 related

  • DANIEL SPECKHARD

    PRESIDENT & CEO

    Total calculated
    $602,578
    From this org
    $0
    From related orgs
    $562,570
    Other
    $40,008
    Hours/week
    2 + 46.7 related

    Schedule J breakdown matched by us

    Base
    $0 + $485,087 related
    Bonus
    $0
    Other
    $0 + $77,483 related
    Deferred
    $0 + $31,050 related
    Nontaxable benefits
    $0 + $8,958 related
    Filer's total
    $0 + $602,578 related

  • ROBERT MOONEY

    CFAO (AS OF 02/2025)

    Total calculated
    $0
    Hours/week
    2 + 48 related

  • ANDREA WILSON

    VICE PRESIDENT, LEGAL AND COMPLIANCE

    Total calculated
    $288,051
    From this org
    $0
    From related orgs
    $241,110
    Other
    $46,941
    Hours/week
    0 + 47.3 related

    Schedule J breakdown matched by us

    Base
    $0 + $240,390 related
    Bonus
    $0
    Other
    $0 + $720 related
    Deferred
    $0 + $21,700 related
    Nontaxable benefits
    $0 + $25,241 related
    Filer's total
    $0 + $288,051 related

  • EDWARD BYRD

    VICE PRESIDENT GLOBAL RELATIONSHIPS RESOURCES

    Total calculated
    $314,876
    From this org
    $0
    From related orgs
    $265,720
    Other
    $49,156
    Hours/week
    0 + 44.8 related

    Schedule J breakdown matched by us

    Base
    $0 + $265,000 related
    Bonus
    $0
    Other
    $0 + $720 related
    Deferred
    $0 + $23,915 related
    Nontaxable benefits
    $0 + $25,241 related
    Filer's total
    $0 + $314,876 related

  • FRANCES WOODARD

    CHIEF PEOPLE & CULTURE OFFICER

    Total calculated
    $304,486
    From this org
    $0
    From related orgs
    $271,020
    Other
    $33,466
    Hours/week
    0 + 44.9 related

    Schedule J breakdown matched by us

    Base
    $0 + $270,300 related
    Bonus
    $0
    Other
    $0 + $720 related
    Deferred
    $0 + $24,392 related
    Nontaxable benefits
    $0 + $9,074 related
    Filer's total
    $0 + $304,486 related

  • JEREMY BAUMAN

    EXECUTIVE DIRECTOR, GROUND UP INVESTING

    Total calculated
    $199,836
    From this org
    $0
    From related orgs
    $160,313
    Other
    $39,523
    Hours/week
    0 + 41.4 related

    Schedule J breakdown matched by us

    Base
    $0 + $160,313 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $14,428 related
    Nontaxable benefits
    $0 + $25,095 related
    Filer's total
    $0 + $199,836 related

  • MAHMOUD BAH

    CHIEF OPERATING OFFICER

    Total calculated
    $424,094
    From this org
    $0
    From related orgs
    $367,803
    Other
    $56,291
    Hours/week
    2 + 48.4 related

    Schedule J breakdown matched by us

    Base
    $0 + $352,083 related
    Bonus
    $0 + $15,000 related
    Other
    $0 + $720 related
    Deferred
    $0 + $31,050 related
    Nontaxable benefits
    $0 + $25,241 related
    Filer's total
    $0 + $424,094 related

  • TIMOTHY MCCULLY

    EXECUTIVE VICE PRESIDENT

    Total calculated
    $301,904
    From this org
    $0
    From related orgs
    $259,150
    Other
    $42,754
    Hours/week
    0 + 45 related

    Schedule J breakdown matched by us

    Base
    $0 + $254,000 related
    Bonus
    $0
    Other
    $0 + $5,150 related
    Deferred
    $0 + $23,324 related
    Nontaxable benefits
    $0 + $19,430 related
    Filer's total
    $0 + $301,904 related

  • DOROTHY OWUOR KIBURI

    MIHR DIRECTOR OF FINANCE & OPERATIONS

    Total calculated
    $226,939
    From this org
    $0
    From related orgs
    $200,000
    Other
    $26,939
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $180,000 related
    Bonus
    $0 + $20,000 related
    Other
    $0
    Deferred
    $0 + $18,000 related
    Nontaxable benefits
    $0 + $8,939 related
    Filer's total
    $0 + $226,939 related

  • ERIC RAMIREZ

    SENIOR TECHNICAL DIRECTOR - MNC

    Total calculated
    $233,088
    From this org
    $0
    From related orgs
    $205,632
    Other
    $27,456
    Hours/week
    0 + 41.8 related

    Schedule J breakdown matched by us

    Base
    $0 + $190,632 related
    Bonus
    $0 + $15,000 related
    Other
    $0
    Deferred
    $0 + $18,507 related
    Nontaxable benefits
    $0 + $8,949 related
    Filer's total
    $0 + $233,088 related

  • FRANCOIS WILLY STACO

    DEPUTY CHIEF OF PARTY, IHSD

    Total calculated
    $237,667
    From this org
    $0
    From related orgs
    $205,073
    Other
    $32,594
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $107,100 related
    Bonus
    $0
    Other
    $0 + $97,973 related
    Deferred
    $0 + $18,457 related
    Nontaxable benefits
    $0 + $14,137 related
    Filer's total
    $0 + $237,667 related

  • GEORGE HANNA

    MANAGING DIRECTOR, MIHR

    Total calculated
    $270,244
    From this org
    $0
    From related orgs
    $230,126
    Other
    $40,118
    Hours/week
    0 + 45.2 related

    Schedule J breakdown matched by us

    Base
    $0 + $209,406 related
    Bonus
    $0 + $20,000 related
    Other
    $0 + $720 related
    Deferred
    $0 + $20,711 related
    Nontaxable benefits
    $0 + $19,407 related
    Filer's total
    $0 + $270,244 related

  • PAUL AUXILA

    MANAGING DIRECTOR/IHSD COP

    Total calculated
    $379,843
    From this org
    $0
    From related orgs
    $337,921
    Other
    $41,922
    Hours/week
    0 + 46.2 related

    Schedule J breakdown matched by us

    Base
    $0 + $212,330 related
    Bonus
    $0
    Other
    $0 + $125,591 related
    Deferred
    $0 + $30,413 related
    Nontaxable benefits
    $0 + $11,509 related
    Filer's total
    $0 + $379,843 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

SCHEDULE J, PART I, LINE 3 ARRANGEMENT USED TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION
THE COMPENSATION OF THE ORGANIZATION'S CEO IS CONTROLLED BY THE POLICIES PUT IN PLACE BY CORUS INTERNATIONAL, WHICH INCLUDES BUT IS NOT LIMITED TO, COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY OR STUDY AND APPROVAL BY THE BOARD.
SCHEDULE J, PART I, LINE 4B SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN
TOTAL EMPLOYEE CONTRIBUTION TO SUPPLEMENTAL NON QUALIFIED RETIREMENT PLAN INCLUDE: SPECKHARD, DANIEL: $22,500 MCCULLY, TIMOTHY M: $14,000 BYRD, EDWARD: $8,000 WILSON, ANDREA M: $1,506 WATT, MICHAEL E: $643
SCHEDULE J, PART II, COLUMN (B)(III)
AS PART OF DANIEL SPECKHARD'S COMPENSATION DURING CALENDAR YEAR 2023, HE RECEIVED REIMBURSEMENTS FOR HIS EMPLOYEE CONTRIBUTIONS TO HIS 457B PLAN OF $22,500 AND 403(B) PLAN OF $30,000 WHICH ARE INCLUDED IN OTHER REPORTABLE COMPENSATION.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • CHARITABLE GIFT ANNUITY (5)

    INVESTMENT · MD · 0% owned · share of income $0 · share of assets $0

    Directly controlled by NA

  • CHARITABLE REMAINDER UNITRUST (2)

    INVESTMENT · MD · 0% owned · share of income $0 · share of assets $0

    Directly controlled by NA

  • CGA TECHNOLOGIES LIMITED

    HEALTH, EDUCATION SECTOR, SPECIFICALLY "EMPOWERING DIGITAL INFRASTRUCTURES FOR SOCIAL GOOD" · UK · 0% owned · share of income $0 · share of assets $0

    Directly controlled by CORUS INTERNATIONAL INC

Provenance

Return type
form_990
Tax year
2024
IRS schema version
2024v5.1
Source object
202612309349302426

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