2026-02-04T10:51:11-06:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 950 NORTH GLEBE ROAD SUITE 1200 ARLINGTON VA 22203 990 2024-07-01 363304707 LUTHERAN SERVICES IN AMERICA INCORPORATED LUTH 8006643848 100 MARYLAND AVENUE NE 500 WASHINGTON DC 20002 JOANN THEYS CHIEF FINANCIAL OFFICER 8006643848 2026-02-02 1 1 ROBERT WILLIAMS P01345960 5712279500 2026-02-02 2024 2025-03-06 01:10:19Z ALESIA FRERICHS 100 MARYLAND AVENUE NE 500 WASHINGTON DC 20002 8106239 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 18 0 0 5578027 7231861 403677 610148 262744 258440 8555 5790 6253003 8106239 2065085 2015064 0 0 2176789 2342535 0 0 247296 1743525 2230285 5985399 6587884 267604 1518355 10300820 14054388 1898150 1850862 8402670 12203526 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 4357727 2015064 268577 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. -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 ENSURING ALL CHILDREN IN THE U.S. LIVE IN SAFE, STABLE AND PERMANENT FAMILY HOMES. 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. 384869 0 0 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, AND BEING RECOGNIZED FOR OUR INNOVATIVE INITIATIVES IN RELEVANT DIGITAL NEWS OUTLETS, MAGAZINES, NEWSPAPERS, AND PROMINENT NATIONAL INDUSTRY PUBLICATIONS. 321709 0 341571 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. 258424 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 SOLUTIONS-ORIENTED APPROACHES 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. WE ARE STRICTLY NONPARTISAN AND WORK THROUGH OUR ACTIVE ADVOCACY EFFORTS TO ENSURE ALL PEOPLE LIVE WITH DIGNITY, RESPECT AND INDEPENDENCE. 258424 0 0 5322729 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 31 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 1 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 MR BILL ANDREWS DIRECTOR, TREASURER 1.50 X X 0 0 0 DR KRISTEN GAY DIRECTOR, SECRETARY 1.00 X X 0 0 0 MS REGINA BIDDINGS-MURO DIRECTOR 1.00 X 0 0 0 MR DAVID DUEA DIRECTOR 1.00 X 0 0 0 MS JANE ISAACS LOWE DIRECTOR 1.00 X 0 0 0 REV BARBARA LUND DIRECTOR 1.00 X 0 0 0 REV MICHAEL MEYER 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 MS ELIZABETH SULLIVAN 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 ALESIA FRERICHS PRESIDENT AND CEO 40.00 X 235720 0 23273 JOANN THEYS CFO 8.30 X 0 0 0 DEBORAH HOESLY VP DEVELOPMENT 40.00 X 188424 0 6322 SUZANNE PECHILIO-POLIS V.P. PUBLIC RELATIONS & GOVERNMENT AFFAIRS 40.00 X 163541 0 18186 KENT MITCHELL VICE PRESIDENT OF STRATEGY & INNOVATION 40.00 X 151399 0 13509 SUSAN NEWTON SENIOR DIRECTOR OF STRATEGIC INITIATIVES 40.00 X 136979 0 18761 876063 0 80051 9 0 1 0 0 1007693 6224168 7231861 EDUCATIONAL EVENTS 541900 341571 341571 CONSULTING AND SUPPORT SERVICES 541610 268577 268577 610148 258440 258440 5790 5790 8106239 610148 0 264230 X 2015064 2015064 687783 499192 107134 81457 1341085 993242 243632 104211 37397 27711 6818 2868 119130 87970 21187 9973 157140 115631 27235 14274 18302 13686 4386 230 185822 138955 44534 2333 1303363 974240 310178 18945 970 611 314 45 40407 7453 31830 1124 117106 88913 26467 1726 140976 439 140316 221 142837 112600 23070 7167 180312 180312 518 461 55 2 2657 2366 283 8 12782 3319 9312 151 MEMBERSHIP & REGISTRATI 37909 23895 12272 1742 OTHER EXPENSES 29957 26666 3195 96 HOSPITALITY & REPRESENT 15520 9783 5024 713 NONPAYROLL TAXES 847 220 617 10 6587884 5322729 1017859 247296 3086 18033 6771309 7528492 2899837 62600 37900 15245 59611 482604 2995 597700 479609 2850880 3030906 10300820 14054388 263403 337552 944041 901625 94002 126712 596704 484973 1898150 1850862 X 5220710 5702587 3181960 6500939 8402670 12203526 10300820 14054388 X 1518355 244683 2037818 X X 0 1 X 1 0 X 8323374 6019706 4968342 5578027 7231861 32121310 305465 291377 452653 403677 610148 2063320 8628839 6311083 5420995 5981704 7842009 34184630 2774188 4174000 2361500 2491393 4008095 15809176 47127 36517 75443 159087 2821315 4210517 2436943 2491393 4008095 15968263 18216367 121537 84237 110521 253406 264230 833931 121537 84237 110521 253406 264230 833931 2765 2765 8750376 6395320 5531516 6237875 8106239 35021326 0.52020 0.53620 0.02380 0.02030 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 375571 421478 396623 1193672 1790508 1159 1159 93893 105370 99156 298419 447629 0 1 X 2995 2995 0 479609 479609 479609 OPERATING LEASE LIABILITIES 484973 484973 X 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 AK CHILD AND FAMILY 4600 ABBOTT RD ANCHORAGE AK 99507 920038588 501(C)(3) 232392 0 N/A N/A FAMILY STABILIZATION ENCIRCLE 2609 MCVITTY RD ROANOKE VA 24018 541222012 501(C)(3) 82500 0 N/A N/A FAMILY STABILIZATION IMMANUEL LUTHERAN COMMUNITIES 185 CRESTLINE AVE KALISPELL MT 59901 810247706 501(C)(3) 396450 0 N/A N/A FAMILY STABILIZATION LUTHERAN COMMUNITY SERVICES NORTHWEST 4040 S 188TH ST STE 300 SEATAC WA 98188 930386860 501(C)(3) 296883 0 N/A N/A FAMILY STABILIZATION LUTHERAN SOCIAL SERVICE OF MINNESOTA 2485 COMO AVE SAINT PAUL MN 55108 410872993 501(C)(3) 196447 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) 311624 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) 210036 0 N/A N/A IMPROVING THE LIVES OF SENIORS IN RURAL COMMUNITIES LYNGBLOMSTEN SERVICES INC 1415 ALMOND AVE SAINT PAUL MN 55108 411760448 501(C)(3) 189683 0 N/A N/A IMPROVING THE LIVES OF SENIORS IN RURAL COMMUNITIES MISSOURI SLOPE LUTHERAN 2425 HILLVIEW AVE BISMARCK ND 58501 450279210 501(C)(3) 57143 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) 25000 0 N/A N/A SOCIAL DETERMINANTS OF HEALTH ST JOHNS LUTHERAN MINISTRIES 3940 RIMROCK RD BILLINGS MT 59102 810288768 501(C)(3) 16250 0 N/A N/A TECHNOLOGY ASSISTANCE 9 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 235720 0 0 0 0 0 7072 0 16201 0 258993 0 0 0 DEBORAH HOESLY VP DEVELOPMENT 188424 0 0 0 0 0 5653 0 669 0 194746 0 0 0 SUZANNE PECHILIO-POLIS V.P. PUBLIC RELATIONS & GOVERNMENT A 163541 0 0 0 0 0 5619 0 12567 0 181727 0 0 0 KENT MITCHELL VICE PRESIDENT OF STRATEGY & INNOVAT 151399 0 0 0 0 0 4542 0 8967 0 164908 0 0 0 SUSAN NEWTON SENIOR DIRECTOR OF STRATEGIC INITIAT 136979 0 0 0 0 0 4109 0 14652 0 155740 0 0 0 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 A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY PRIOR TO IT BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C EVERY DIRECTOR AND EVERY EMPLOYEE COMPLETES THE CONFLICT OF INTEREST QUESTIONNAIRE AT THE BEGINNING OF THE YEAR, OR AT THE BEGINING OF THEIR EMPLOYEMENT TERM. POTENTIAL CONFLICTS ARE ALSO DISCLOSED AS THEY OCCUR. IT IS THE RESPONSIBILITY OF THE CEO TO DETERMINE IS A CONFLICT EXISTS AFTER DISCLOSURE. IF A CONFLICT IS FOUND, THE INTERESTED PERSON IS REMOVED FROM DISCUSSION/VOTING/DECISION MAKING ON ANYTHING REGARDING THE CONFLICT. ALL DELIBERATION AND DECISIONS REGARDING A POTENTIAL CONFLICT IS DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 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 DESCRIBED HERE WAS LAST COMPLETED 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 974,240. MANAGEMENT AND GENERAL EXPENSES 310,178. FUNDRAISING EXPENSES 18,945. TOTAL EXPENSES 1,303,363. FORM 990, PART XI, LINE 9: RESTATEMENT OF NET ASSETS 2,037,818. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECITON OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.