Lutheran World Relief Inc.

“The organization's certified public accountants prepare the 990 draft copy. The chief financial officer provides the draft copy of the federal form 990 to the audit and risk committee of the board of directors for questions and commments prior to submission. Any potential problems or concerns are brought to the chair of the audit and risk committee. Once their review is complete and the finance committee has approved the draft form 990, the federal form 990 is provided to the president and ceo for signature. A copy of the final federal form 990 submission is provided to the board of directors before it is filed with the internal revenue service.”

“-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. -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 corus international. 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 hr department 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).”

“Other program services: lwr makes impact investments through ground up investing (gui). Gui has used those funds towards investments in mountain harvest in uganda, nevacos beans in columbia - a minority interest investment, and uncommon cacao based in berkeley (ck) - convertible debt investment. Both ground up (gui) and mountain harvest (mh) are disregarded entities wholly owned by lwr. Expenses: $1,440,372. Grants: $0. Revenue: $0. Climate change: lutheran world relief helps communities protect their agricultural assets in the face of challenging climate conditions and improve their resilience to natural hazards like floods and droughts. In fiscal year 2021, lutheran world relief implemented approximately 24 projects that involved climate strategies and approaches. 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 equitable access to and 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: $1,285,958. Grants: $91,197. Revenue: $0. Form 990, part v, line 4b: list of foreign countries: nicaragua, peru, colombia, burkina faso, mali, niger, kenya, uganda, tanzania, india, nepal, philippines, indonesia, el salvador”

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

“Description:other total expenses:4285505 program services:4206500 management and general:79005 fundraising:”