2024-11-06T14:13:19-06:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 901 NORTH GLEBE ROAD SUITE 200 ARLINGTON VA 22203 990 2023-07-01 363304707 LUTHERAN SERVICES IN AMERICA INCORPORATED LUTH 8006643848 100 MARYLAND AVENUE NE 500 WASHINGTON DC 20002 JOANN THEYS CHIEF FINANCIAL OFFICER 8006643848 2024-11-06 1 1 ROBERT WILLIAMS P01345960 5712279500 2024-11-06 2023 2024-10-15 13:58:12Z ALESIA FRERICHS 100 MARYLAND AVENUE NE 500 WASHINGTON DC 20002 6258061 0 X WWW.LUTHERANSERVICES.ORG X 1984 MD PROVIDE SERVICE TO OVER 300 LUTHERAN HEALTH & SOCIAL SERVICES AGENCIES - SEE PART III, LINE 1. 13 13 18 19 0 0 4968342 5578027 452653 403677 75935 262744 5790 8555 5502720 6253003 2661611 2065085 0 0 1984101 2176789 0 0 313276 1703188 1743525 6348900 5985399 -846180 267604 8731547 10300820 941675 1898150 7789872 8402670 X LUTHERAN SERVICES IN AMERICA MISSION: CULTIVATE CARING COMMUNITIES THAT ADVANCE HEALTH AND OPPORTUNITY FOR ALL BY BUILDING VALUABLE CONNECTIONS, AMPLIFYING OUR VOICES AND EMPOWERING OUR MEMBERS IN THEIR MISSION TO ANSWER GOD'S CALL TO LOVE AND SERVE OUR NEIGHBOR. 0 0 4137202 2065085 185269 CREATING MEMBER SOLUTIONSLUTHERAN SERVICES IN AMERICA CULTIVATES CARING COMMUNITIES THAT ADVANCE HEALTH AND OPPORTUNITY FOR ALL. WE CONVENE OUR SOCIAL SECTOR LEADERS AND ENGAGE PARTNERS IN PROGRAMS THAT CATALYZE INNOVATION AND SUSTAIN AND EXPAND COMMUNITY IMPACT BY:-CREATING LEARNING COLLABORATIVES TO BRING TOGETHER SOCIAL SECTOR LEADERS WITH SHARED CHALLENGES AND OPPORTUNITIES TO CRAFT INNOVATIVE SOLUTIONS THAT IMPROVE OUTCOMES FOR CHILDREN, YOUTH AND FAMILIES; PEOPLE WITH DISABILITIES; OLDER ADULTS AND OTHERS.(CONTINUED ON SCHEDULE O)-ESTABLISHING NATIONAL PARTNERSHIPS TO BRING RESOURCES AND EXPERTISE TO TACKLE MANY OF THE BIGGEST HEALTH AND HUMAN SERVICES CHALLENGES PEOPLE FACE TODAY FROM HELPING CHILDREN AND YOUTH GROW UP TO BE HEALTHY, SUPPORTING LOW-INCOME AND UNDERSERVED ADULTS TO AGE IN THEIR HOMES AND COMMUNITIES WITH DIGNITY, RESPECT AND INDEPENDENCE AND CREATING PATHWAYS TO SUPPORT AND EMPLOYMENT FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES, NEW AMERICAN'S RETURNING CITIZENS AND OTHERS. -CREATING OPPORTUNITIES FOR PEER-TO-PEER AND NETWORK LEARNING INCLUDING CONFERENCES, VIRTUAL SEMINARS, WEBINARS AND GROUP PROJECTS ON PRESSING ISSUES.-STRENGTHENING, INFORMING AND EXPANDING FAITH-BASED CONNECTIONS NATIONWIDE.IMPACT:WE GROW NEW CAPABILITIES, DEVELOP SYNERGIES, AND PROVIDE FUNDING, SERVICE, GUIDANCE AND VALUABLE STRATEGIC PARTNERSHIP OPPORTUNITIES GEARED TOWARD IMPROVING THE LIVES OF THE ONE IN 50 PEOPLE IN AMERICA OUR NETWORK SERVES EACH YEAR. LUTHERAN SERVICES IN AMERICA PROGRAMS FOCUS ON RACIAL EQUITY WITH SPECIAL EMPHASIS ON ENSURING ALL CHILDREN IN THE U.S. LIVE IN SAFE, STABLE AND PERMANENT FAMILY HOMES. THIS HAS TRANSLATED INTO CREATING EQUITABLE OUTCOMES FOR MORE THAN 35,000 CHILDREN AND FAMILIES. PROGRAMS ALSO EMPHASIZE IMPROVING THE HEALTH AND QUALITY OF LIFE FOR LOW- INCOME AND UNDERSERVED OLDER ADULTS IN RURAL COMMUNITIES AND AFFORDABLE HOUSING. THIS WORK ADDRESSES GAPS IN SERVICES FOR THE GROWING NUMBER OF OLDER ADULTS BATTLING CHRONIC ILLNESS AND VARIOUS SOCIAL FACTORS THAT IMPACT THEIR HEALTH AND ABILITY TO AGE INDEPENDENTLY WITH DIGNITY AND RESPECT IN THEIR COMMUNITIES. 286266 0 217888 LEADERSHIP DEVELOPMENT AND CONVENINGSLUTHERAN SERVICES IN AMERICA UNITES ONE OF THE LARGEST AND MOST BROAD-BASED NETWORKS OF HEALTH AND HUMAN SERVICES PROVIDERS IN THE UNITED STATES. BY BRINGING SOCIAL SECTOR LEADERS TOGETHER AND WORKING COLLECTIVELY THROUGH EVENTS, PARTNERSHIPS AND INNOVATIVE PROGRAMS WE GROW OUR NETWORK LEADERS' INDIVIDUAL AND COLLECTIVE CAPACITY TO LEAD AND EFFECT CHANGE. EXAMPLES INCLUDE:-CEO SUMMIT: AN INTENSIVE THREE-DAY FORUM FOR CHIEF EXECUTIVE OFFICERS VIEWED AS THE INDUSTRY'S LEADING VOICES.(CONTINUED ON SCHEDULE O)-STRENGTH & SERVICE SERIES: AN ONGOING, INTERACTIVE, VIRTUAL GATHERING OF THE BEST MINDS IN OUR INDUSTRY, FOCUSED ON EXAMINING AND TACKLING THE CHALLENGES AND UNCERTAINTIES FACING COMMUNITIES ACROSS THE COUNTRY. -MISSION LEADERS: ONGOING COLLABORATIVE MEETINGS AND INFORMATION EXCHANGES FOCUSED ON ASSISTING MINISTRY LEADERS AND CLERGY WITHIN THE LUTHERAN SERVICES IN AMERICA NETWORK.-LUTHERAN SERVICES IN AMERICA DISABILITY NETWORK: A COLLABORATIVE OF MEMBER ORGANIZATIONS THAT COME TOGETHER TO IMPROVE THE QUALITY OF LIFE AND PROVIDE GREATER INDEPENDENCE FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES.IMPACT:LUTHERAN SERVICES IN AMERICA CREATES VALUE FOR OUR NATIONAL NETWORK THROUGH EVENTS, CONFERENCES AND OTHER CONVENINGS, BOTH IN PERSON AND VIRTUALLY. WE ALSO FORM STRATEGIC PARTNERSHIPS AND KEY COLLABORATIONS WITH FOUNDATIONS, IN ACADEMIA AND WITH OTHER STAKEHOLDERS THAT COLLECTIVELY REACH NUMEROUS POPULATIONS AND COMMUNITIES. IN DOING SO, WE GROW THE CAPACITY OF OUR NETWORK'S MEMBER ORGANIZATIONS TO LEAD AND EFFECT CHANGE; CREATE DYNAMIC FORUMS FOR SHARING BEST PRACTICES; IDENTIFY SOLUTIONS TO DRIVE SUSTAINABILITY AND PERFORMANCE; FOSTER INNOVATION AND PROGRESS; AND PROVIDE THE FRAMEWORK FOR ACHIEVING EVEN GREATER POSITIVE IMPACT FOR THE MILLIONS OF PEOPLE OUR NETWORK SERVES. 265844 0 0 ADVOCACY AND PUBLIC POLICY:BY HARNESSING THE TRUST AND INFLUENCE THAT ARE HALLMARKS OF OUR NATIONAL NETWORK, LUTHERAN SERVICES IN AMERICA AMPLIFIES OUR UNIFIED, FAITH-BASED VOICE TO ADVANCE EQUITABLE OUTCOMES FOR PEOPLE AND COMMUNITIES IN THE U.S. WE ARE VIEWED AS A TRUSTED RESOURCE BY LEGISLATORS, AGENCY OFFICIALS AND THEIR TEAMS, AND AS A CRITICAL PARTNER WITH ALL LEVELS OF GOVERNMENT, HEALTH SYSTEMS AND REGULATORY DECISION MAKERS AS EVIDENCED BY OUR SUCCESSFUL AND CONTINUING EFFORTS IN MOBILIZING OUR NATIONAL NETWORK TO ACHIEVE DIRELY NEEDED EMERGENCY RELIEF FUNDING AND RESOURCES DURING THE PANDEMIC. (CONTINUED ON SCHEDULE O)WE WORK TO SHAPE AND PROMOTE LEGISLATION TIED TO OUR MEMBERS' PRIORITY ISSUES; INFORM INFLUENCERS OF OUR NETWORK'S POSITIONS AND SUPPORTIVE REASONING; AND DEVELOP TOOLS, RESOURCES AND TRAININGS THAT ADVANCE PUBLIC POLICIES SUPPORTING OUR NATIONAL NETWORK'S EFFORTS TO HELP ONE IN 50 PEOPLE IN AMERICA. WE ARE STRICTLY NONPARTISAN AND WORK THROUGH OUR ACTIVE ADVOCACY EFFORTS TO ENSURE ALL PEOPLE LIVE WITH DIGNITY, RESPECT AND INDEPENDENCE. 243149 0 520 RAISING VISIBILITY FOR LUTHERAN SOCIAL MINISTRYLUTHERAN SERVICES IN AMERICA IS A NETWORK OF 300 HEALTH AND HUMAN SERVICE NONPROFITS, THAT EACH YEAR COLLECTIVELY SERVE ONE IN 50 PEOPLE ACROSS 1,400 COMMUNITIES IN THE UNITED STATES. BY TELLING A CLEAR AND COMPELLING STORY THROUGH A UNIFIED VOICE, WE RAISE THE PROFILE OF OUR NETWORK'S MISSION AND IMPACT. OUR EFFORTS INCLUDE:-SECURING AND CAPITALIZING ON PRINT, DIGITAL AND BROADCAST PRESS COVERAGE TO GROW THE VISIBILITY OF LUTHERAN SERVICES IN AMERICA NETWORK'S PROGRESS AND ACHIEVEMENTS.-CONSISTENTLY REFINING AND REFRESHING OUR PUBLIC-FACING MESSAGING AND OUTREACH STRATEGY TO BEST MEET THE PRIORITIES AND NEWS OF THE DAY.-PROACTIVELY CONNECTING OUR STORIES AND COMMUNICATION RESOURCES WITH NATIONAL AND REGIONAL ALLIES, STRATEGIC PARTNERS, INFLUENCERS AND TOP-TIER PRESS CONTACTS, AND BEING RECOGNIZED FOR OUR INNOVATIVE INITIATIVES IN RELEVANT DIGITAL NEWS OUTLETS, MAGAZINES, NEWSPAPERS, FEDERAL AGENCY WEBSITES AND PROMINENT NATIONAL INDUSTRY PUBLICATIONS. 243149 0 520 4932461 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 25 0 1 18 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 AL AK CA CO CT FL GA HI IL KS KY LA ME MD MA MI MN MS NV NH NJ NC ND OH OK OR PA RI SC TN UT WA WV WI VA DC NM NY AR MO X X BOLA SODEINDE 2024995848 100 MARYLAND AVENUE NE STE 500 WASHINGTON DC 20002 MS COLLEEN FRANKENFIELD DIRECTOR, CHAIR 2.00 X X 0 0 0 MR ERIC GURLEY DIRECTOR, VICE CHAIR 1.00 X X 0 0 0 DR KRISTEN GAY DIRECTOR, SECRETARY 1.00 X X 0 0 0 MR BILL ANDREWS DIRECTOR, TREASURER 1.50 X X 0 0 0 MS JANE ISAACS LOWE DIRECTOR 1.00 X 0 0 0 MR DAVID DUEA DIRECTOR (THRU 06/2024) 1.00 X 0 0 0 MR DARRELL R GORDON DIRECTOR (THRU 03/2024) 1.00 X 0 0 0 REV BARBARA LUND DIRECTOR 1.00 X 0 0 0 DR ANTONIO OFTELIE DIRECTOR 1.00 X 0 0 0 MS PAULA PHILLIPPE DIRECTOR 1.00 X 0 0 0 REV KEVIN D ROBSON DIRECTOR 1.00 X 0 0 0 REV JEFFREY THIEMANN DIRECTOR 1.00 X 0 0 0 MR DAVID TROST DIRECTOR 2.00 X 0 0 0 REV MICHAEL MEYER DIRECTOR 1.00 X 0 0 0 MS ELIZABETH SULLIVAN DIRECTOR 1.00 X 0 0 0 ALESIA FRERICHS PRESIDENT AND CEO 40.00 X 242750 0 21982 JOANN THEYS CFO (AS OF 10/2023) 8.30 X 27200 0 0 STANLEY BERMAN CFO (THRU 11/2023) 8.45 X 44000 0 0 DEBORAH HOESLY VP DEVELOPMENT 40.00 X 183962 0 6162 KENT MITCHELL VICE PRESIDENT OF STRATEGY & INNOVATION 40.00 X 123500 0 10398 BOLA SODEINDE BUSINESS OPERATIONS MANAGER 40.00 X 108680 0 11842 RENADA JOHNSON SR DIRECTOR OF CHILDREN, YOUTH & FAMILY INITIATIVE 40.00 X 108606 0 10776 SUSAN NEWTON SENIOR DIRECTOR OF STRATEGIC INITIATIVES 40.00 X 131463 0 16699 970161 0 77859 6 0 1 0 0 944230 4633797 42576 5578027 EDUCATIONAL EVENTS 541900 208888 208888 CONSULTING AND SUPPORT SERVICES 541610 194789 194789 403677 247615 247615 5790 5790 20187 5058 15129 15129 15129 REIMBURSED EXPENSES 900099 2765 2765 2765 6253003 403677 0 271299 X 2065085 2065085 555213 402974 86484 65755 1339837 972452 208704 158681 43468 31549 6771 5148 100832 73184 15706 11942 137439 99753 21409 16277 18917 13536 5041 340 180604 129230 48126 3248 773195 534493 225472 13230 1071 808 262 1 49161 16389 30805 1967 114221 87174 18732 8315 140829 104928 17629 18272 212979 176174 28894 7911 180591 180591 418 71 339 8 2893 492 2344 57 11579 1970 9380 229 MEMBERSHIP & REGISTRATI 35894 27069 8776 49 HOSPITALITY & REPRESENT 18609 14034 4550 25 NONPAYROLL TAXES 294 50 238 6 2270 455 1815 5985399 4932461 739662 313276 130335 3086 5831370 6771309 8500 151457 62600 29626 15245 600695 2995 27231 597700 2505705 2850880 47323 0 8731547 10300820 408008 263403 350621 944041 119326 94002 63720 596704 941675 1898150 X 4836698 5220710 2953174 3181960 7789872 8402670 8731547 10300820 267604 345194 0 X 0 1 X 1 0 X 3878242 8323374 6019706 4968342 5578027 28767691 319624 305465 291377 452653 403677 1772796 4197866 8628839 6311083 5420995 5981704 30540487 1792281 2774188 4174000 2361500 2491393 13593362 71553 47127 36517 75443 230640 1863834 2821315 4210517 2436943 2491393 13824002 16716485 62005 121537 84237 110521 253406 631706 62005 121537 84237 110521 253406 631706 2765 2765 4259871 8750376 6395320 5531516 6237875 31174958 0.53620 0.54480 0.02030 0.01490 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: REIMBURSED EXPENSES - 2023 AMOUNT: $ 2,765. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4932461 4932461 396623 99156 0 0 366007 375571 421478 396623 1559679 2339519 1362 1159 2521 91502 93893 105370 99156 389921 584882 0 1 X 2995 2995 0 597700 597700 597700 OPERATING LEASE LIABILITIES 596704 596704 X 6598197 345194 345194 6253003 0 6253003 5985399 0 5985399 0 5985399 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 $94,002 AND $119,326 AT JUNE 30, 2024 AND 2023, RESPECTIVELY. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THE ORGANIZATION IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. UNRELATED BUSINESS INCOME MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES. MANAGEMENT BELIEVES THAT IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE RECOGNITION UNDER THE ACCOUNTING CODIFICATION GUIDANCE. 1 ST JOHNS LUTHERAN MINISTRIES 3940 RIMROCK RD BILLINGS MT 59102 810288768 501(C)(3) 350060 0 N/A N/A IMPROVING THE LIVES OF SENIORS IN RURAL COMMUNITIES IMMANUEL LIVING 185 CRESTLINE AVE KALISPELL MT 59901 810247706 501(C)(3) 245042 0 N/A N/A IMPROVING THE LIVES OF SENIORS IN RURAL COMMUNITIES MISSOURI SLOPE LUTHERAN CARE CENTER 2425 HILLVIEW AVE BISMARCK ND 58501 450279210 501(C)(3) 385066 0 N/A N/A IMPROVING THE LIVES OF SENIORS IN RURAL COMMUNITIES LUTHERAN SOCIAL SERVICE OF MINNESOTA 2485 COMO AVE SAINT PAUL MN 55108 410872993 501(C)(3) 245042 0 N/A N/A IMPROVING THE LIVES OF SENIORS IN RURAL COMMUNITIES LUTHERAN SOCIAL SERVICES OF SOUTH DAKOTA 705 E 41ST ST STE 200 SIOUX FALLS SD 57105 460224731 501(C)(3) 140024 0 N/A N/A IMPROVING THE LIVES OF SENIORS IN RURAL COMMUNITIES ST JOHNS LUTHERAN MINISTRIES 3940 RIMROCK RD BILLINGS MT 59102 810288768 501(C)(3) 272175 0 N/A N/A FAMILY STABILIZATION ALASKA CHILDREN'S SERVICES DBA AK CHILD & FAMILY 4600 ABBOTT RD ANCHORAGE AK 99507 920038588 501(C)(3) 154824 0 N/A N/A FAMILY STABILIZATION LUTHERAN SOCIAL SERVICES OF SOUTH DAKOTA 705 E 41ST ST STE 200 SIOUX FALLS SD 57105 460224731 501(C)(3) 193200 0 N/A N/A FAMILY STABILIZATION LUTHERAN SENIOR SERVICES 1150 HANLEY INDUSTRIAL CT BRENTWOOD MO 63144 430654862 501(C)(3) 16600 0 N/A N/A TECHNOLOGY ASSISTANCE FAMILY HEALTH CENTERS AT NYU LANGONE 5800 THIRD AVENUE 2ND FLOOR BROOKLYN NY 11220 111839567 501(C)(3) 37500 0 N/A N/A IMPROVING THE LIVES OF SENIORS GEMMA SERVICES 512 TOWNSHIP LINE RD PLYMOUTH MEETING PA 19462 232310084 501(C)(3) 25000 0 N/A N/A STRENGTHENING FAMILIES 11 0 PART I, LINE 2: AS PROVIDED WITHIN THE SUB-GRANT AGREEMENTS, WORK IS PERFORMED IN ACCORDANCE WITH A WORKPLAN DEVELOPED AT THE START OF THE GRANT. LSA RECEIVES MONTHLY FINANCIAL AND NONFINANCIAL REPORTING OF PROGRESS FROM EACH, WITH MORE FORMAL REPORTING QUARTERLY AND ANNUALLY. X X X 0 0 0 0 0 0 0 0 0 ALESIA FRERICHS PRESIDENT AND CEO 242750 0 0 0 0 0 7283 0 14699 0 264732 0 0 0 DEBORAH HOESLY VP DEVELOPMENT 183962 0 0 0 0 0 5519 0 643 0 190124 0 0 0 X 2 42576 FMV 0 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS ARE REPORTED IN PART I, LINE 9, COLUMN (B). FORM 990, PART VI, SECTION A, LINE 1A RESOLUTION APPROVED BY THE AFFIRMATIVE VOTE OF A MAJORITY OF THE BOARD OF DIRECTORS MAY ESTABLISH ONE OR MORE COMMITTEES HAVING THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE BUSINESS OF THE CORPORATION TO THE EXTENT PROVIDED IN THE RESOLUTION AND PERMITTED BY LAW. COMMITTEES ARE SUBJECT AT ALL TIMES TO THE DIRECTION AND CONTROL OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 6 LSA HAS CLASS A AND CLASS B MEMBERS. EACH CLASS A MEMBER SHALL BE REPRESENTED BY ONE (1) INDIVIDUAL WHO SHALL BE ITS REPRESENTATIVE AND SHALL VOTE ON ITS BEHALF. THE REPRESENTATIVE SHALL BE THE CLASS A MEMBER'S CHIEF STAFF EXECUTIVE OR THE CHIEF STAFF EXECUTIVE'S DULY APPOINTED REPRESENTATIVE. EACH REPRESENTATIVE OF A CLASS A MEMBER SHALL HAVE ONE (1) VOTE ON ANY MATTER PRESENTED TO THE MEMBERS FOR A VOTE. THE CLASS A MEMBERS SHALL BE REQUIRED TO PAY DUES IN ORDER TO BE CLASS A MEMBERS OF THE CORPORATION. EACH CLASS B MEMBER SHALL APPOINT ONE (1) INDIVIDUAL WHO SHALL BE ITS REPRESENTATIVE AND SHALL VOTE ON ITS BEHALF. EACH REPRESENTATIVE OF A CLASS B MEMBER SHALL HAVE ONE (1) VOTE ON ANY MATTER PRESENTED TO THE MEMBERS FOR A VOTE. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS SHALL BE COMPOSED OF NOT LESS THAN 10 NOR MORE THAN 13 TOTAL BOARD MEMBERS. FROM 4 TO 6 MEMBERS ARE ELECTED BY THE CLASS A MEMBERS, EACH OF THE TWO CHURCH BODIES APPOINTS 1 MEMBER, AND 4 TO 6 ARE ELECTED BY THE OTHER MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B ONCE THE BUDGET HAS BEEN APPROVED IN WRITING BY THE CLASS B MEMBERS OF THE ORGANIZATION, BY A SUPERMAJORITY OF AT LEAST 80%, THE BOARD OF DIRECTORS RECOMMENDS THE BUDGET FOR APPROVAL BY THE MEMBERS ATTENDING THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B 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 2023, AN INDEPENDENT COMPENSATION CONSULTANT COMPLETED A REVIEW OF THE CEO'S COMPENSATION PACKAGE. COMPENSATION FOR OTHER EMPLOYEES IS DETERMINED AND/OR APPROVED BY THE CEO WITHIN THE CONFINES OF A PERSONNEL BUDGET APPROVED BY THE BOARD OF DIRECTORS. THE PROCESS FOR OTHER EMPLOYEES LAST TOOK PLACE IN 2023. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY UPON REQUEST. FINANCIAL STATEMENTS AND WHISTLEBLOWER POLICY ARE POSTED ON THE WEBSITE, WWW.LUTHERANSERVICES.ORG. FORM 990, PART IX, LINE 11G CONSULTING: PROGRAM SERVICE EXPENSES 534,493. MANAGEMENT AND GENERAL EXPENSES 225,472. FUNDRAISING EXPENSES 13,230. TOTAL EXPENSES 773,195.