Lutheran World Relief Inc.

“The bylaws were amended during the year to add a corporate officer. The vice president for internatinal programs is considered an officer of the corporation.”

“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.”

“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.”

“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.”

“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).”

“Program inputs - expenses incurred by lwr that directly support partner project implementation, e.g. Seeds, agricultural equipment, etc.”