2026-07-06T08:34:51-05:00 2025-12-31 410746749 CLIFTONLARSONALLEN LLP 600 3RD AVENUE SE SUITE 300 CEDAR RAPIDS IA 52401 990 2025-01-01 420698267 LUTHERAN SERVICES IN IOWA INC LUTH 5159718948 3125 COTTAGE GROVE AVE DES MOINES IA 50311 RONI KNIEF CFO 5159718948 2026-06-23 1 DAVID LITTLE P01480921 3193632697 2026-06-23 2025 2025-03-06 01:10:19Z RONI KNIEF 3125 COTTAGE GROVE AVE DES MOINES IA 50311 44973546 0 X WWW.LSIOWA.ORG X 1939 IA TO PROVIDE SOCIAL MINISTRY SERVICES TO COMMUNITIES THROUGHOUT IOWA. 9 9 612 373 0 0 4312794 6432683 27893549 23662376 281559 298372 152266 150958 32640168 30544389 3391847 1056465 0 0 21547455 19400417 0 0 776267 8846373 8253043 33785675 28709925 -1145507 1834464 26229424 27445763 3487086 2864031 22742338 24581732 X LUTHERAN SERVICES IN IOWA'S MISSION IS BASED ON A CHRISTIAN PHILOSOPHY OF FAITHFUL SERVICE TO ALL OUR NEIGHBORS. OUR MISSION IS, INDEED, WHY WE DO WHAT WE DO: LUTHERAN SERVICES IN IOWA RESPONDS TO THE LOVE OF JESUS CHRIST THROUGH COMPASSIONATE SERVICE. 0 0 11027812 80765 12744021 "SERVICES TO FAMILIES" IS AN ARRAY OF SERVICES DESIGNED TO MAINTAIN, BUILD, AND FORTIFY FAMILIES. LSI PROVIDES IN-HOME SERVICES TO HELP CHILDREN LEARN SKILLS SUCH AS ANGER MANAGEMENT, COPING OR COMMUNICATION. BASED ON A MENTAL HEALTH ASSESSMENT OF THE CHILD, THE GOALS AND APPROACH ENCOMPASS THE ENTIRE FAMILY. LSI ALSO PROVIDES URGENT SERVICES, SUCH AS CRISIS INTERVENTION OR FAMILY TEAM MEETINGS. WITH THE ULTIMATE GOAL OF AVOIDING AN OUT-OF-HOME CHILD PLACEMENT, THESE SERVICES ENCOMPASS THE ENTIRE FAMILY WITH SHARED GOALS AND SUCCESSES. IN ADDITION TO MANY COMMUNITY-BASED PROGRAMS THAT FILL THE GAPS BETWEEN LOCAL RESOURCES AND IDENTIFIED NEEDS, LSI IS A PARTNER ON STATEWIDE CONTRACTS FOR RECRUITING, TRAINING, AND SUPPORTING IOWA'S FOSTER/ADOPTIVE FAMILIES AND FAMILY SAFETY, RISK PERMANENT SERVICES. 7111055 2552 7073722 "SERVICES FOR PEOPLE WITH DISABILITIES" HELPS INDIVIDUALS GAIN AND MAINTAIN INDEPENDENCE AND ASSISTS CAREGIVERS AND FAMILY MEMBERS BY PROVIDING CRUCIAL RESPITE CARE, WHICH HELPS TO PREVENT OUT-OF-HOME PLACEMENT OF INDIVIDUALS WITH DISABILITIES. CONSUMERS CAN TAKE ADVANTAGE OF HOURLY OR 24-HOUR SERVICES TO HELP THEM LEARN LIFE SKILLS AND ACHIEVE INDIVIDUAL GOALS. 5885776 971302 3141963 REFUGEE COMMUNITY SERVICES SUPPORT REFUGEES IN CONNECTING ELDERLY REFUGEES TO COMMUNITY RESOURCES, PROVIDE EMPLOYMENT READINESS SERVICES FOR INDIVIDUALS WHO FACE HIGH BARRIERS TO EMPLOYMENT, PROVIDE ENGLISH LANGUAGE TRAINING, AND SUPPORT REFUGEES IN COMMUNITY GARDENING INITIATIVES. 499179 1847 702670 "RESIDENTIAL SERVICES" FOCUSES ON FAMILY-CENTERED, STRENGTH-BASED TREATMENT FOR CHILDREN THROUGH RESIDENTIAL TREATMENT, SHELTER CARE, AND EMERGENCY SERVICES, LSI PROVIDES SERVICES TO CHILDREN UNDER THE AGE OF 18 THAT LIVE AT LSI'S RESIDENTIAL TREATMENT CENTER WHILE THEY ARE IN CARE. UTILIZING A TRAUMA-SENSITIVE CARE APPROACH, STAFF DELIVER AN INDIVIDUALIZED APPROACH FOR EACH CHILD'S EMOTIONAL AND/OR BEHAVIORAL NEEDS. FAMILY ENGAGEMENT IS KEY TO BETTER OUTCOMES FOR CHILDREN IN OUT-OF-HOME-CARE, INCLUDING SHORTENING LENGTH OF STAY AND AVOIDING FAMILY DISRUPTION. FAMILY SUPPORT WEEKENDS ALLOW FAMILIES TO ATTEND AN INTENSIVE TRAINING AND SUPPORT WEEKEND TO HELP THEIR CHILD SUCCEED. 499179 1847 702670 24523822 1 1 0 1 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 58 0 612 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X RONI KNIEF 5152717402 3125 COTTAGE GROVE AVE DES MOINES IA 50311 BHATTACHARYYA RYAN CHAIR 1.00 0.30 X X 0 0 0 SCHMIDT REV MICHAEL VICE CHAIR 1.30 X X 0 0 0 HOWARD REV MAUREEN SECRETARY 1.00 X X 0 0 0 CURRENT BISHOP AMY DIRECTOR 1.00 X 0 0 0 DALEN BISHOP SCOTT DIRECTOR 1.00 X 0 0 0 JONES BISHOP KEVIN DIRECTOR 1.30 X 0 0 0 MOSSMAN REV JIM DIRECTOR 1.00 X 0 0 0 REHMER DR LAURA DIRECTOR 1.00 X 0 0 0 SPOONEMORE TROY DIRECTOR 1.00 X 0 0 0 STEWART ROBERT N DIRECTOR 1.00 X 0 0 0 STINN KEVIN DIRECTOR 1.00 X 0 0 0 WEEKLEY ANGELA DIRECTOR 1.00 X 0 0 0 HARDMAN RENEE PRESIDENT/CEO 41.00 1.00 X 242116 0 28568 KNIEF RONI CFO 41.00 1.00 X 135578 0 8345 DEAN DANIEL VP OF CAPACITY AND STRATEGY 41.00 1.00 X 119540 0 12683 WUERTZ NICHOLAS VP OF PROGRAMS & STRATEGY 41.00 1.00 X 101892 0 7380 599126 0 56976 4 0 1 0 GRAPETREE MEDICAL STAFFING INC PO BOX 5340 SIOUX FALLS SD 571175340 STAFFING AT HARMONY HOUSE 300462 MARTHA LIVERMORE 8994 PHEASANT LANE DUBUQUE IA 52001 HOST HOME 217858 ALICE MUNEZERO MBARUSHIMANA 205 NE 44TH ST APT 102 ANKENY IA 50021 HOST HOME 179846 CARRIE SMITH 2237 EVERGREEN ST NE CEDAR RAPIDS IA 52402 HOST HOME 151882 JOHNNIE M KELLY 607 8TH ST DURANT IA 52747 HOST HOME 145431 5 524469 264255 615885 5028074 6432683 SERVICE FEES & REIMBURSEMENTS 624100 14787416 14787416 MEDICAID 624100 8846829 8846829 MANAGEMENT FEE 541610 15000 15000 RENTAL INCOME 531120 13131 13131 23662376 117014 117014 51600 14528673 0 14398915 51600 129758 181358 181358 0 264255 30242 -30242 -30242 REIMBURSEMENTS 900099 100000 100000 OTHER INCOME 900099 81200 81200 181200 30544389 23662376 0 449330 X 1056465 1056465 414607 373146 33169 8292 15872524 13652703 1769679 450142 194289 166506 21994 5789 1378430 1180325 156702 41403 1540567 1320266 174392 45909 4393628 4053804 328475 11349 63601 50328 6541 6732 162774 132171 24279 6324 47326 42041 4693 592 606872 400300 169116 37456 624617 568600 43883 12134 375851 257277 97620 20954 415848 322303 77126 16419 EQUIPMENT 688172 281264 387986 18922 PROGRAM SUPPLIES 239670 237843 1574 253 TRAIN/DEVELOP STAFF 191918 139513 50733 1672 BAD DEBT EXPENSE 132582 117776 13147 1659 310184 171191 48727 90266 28709925 24523822 3409836 776267 4198598 3337688 270718 246727 4905886 3778424 304042 250401 22936314 19439843 3188451 3496471 3389662 4742830 9972067 11593222 26229424 27445763 2923718 2396556 93060 171786 470308 295689 3487086 2864031 X 10393571 10390338 12348767 14191394 22742338 24581732 26229424 27445763 1834464 4930 0 X X 0 1 X 1 1 1 X 10486737 3868513 4321685 4312271 6432683 29421889 23901715 26846716 27037563 27893549 23662376 129341919 -28587 -21483 -50070 34359865 30693746 31359248 32205820 30095059 158713738 21833 24338 12483 15293 95017 168964 0 21833 24338 12483 15293 95017 168964 158544774 3461 33308 240448 118152 117014 512383 3461 33308 240448 118152 117014 512383 123913 329801 169548 179393 181200 983855 34487239 31056855 31769244 32503365 30393273 160209976 0.98960 0.99100 0.00320 0.00250 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2021 AMOUNT: $ 123,913. 2022 AMOUNT: $ 329,801. 2023 AMOUNT: $ 169,548. 2024 AMOUNT: $ 179,393. 2025 AMOUNT: $ 181,200. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 0 1 15000 1 0 0 15000 0 PART II-B, LINE 1: PART II-B, LINE 1-G, LOBBYING ACTIVITIES: A PAID CONSULTANT LOBBIES THE IOWA LEGISLATURE. LSI SPONSORS AN EVENT TO INFORM VOLUNTEERS ON PUBLIC POLICY ISSUES OF HUMAN SERVICES AND ENCOURAGES THEM TO ADVOCATE TO THEIR STATE LEGISLATORS ON THOSE ISSUES. 1 10745 10745 0 1828468 2300 751 1831519 1824415 3300 753 1828468 1819714 3950 751 1824415 1811799 7150 615 1819714 1809262 1800 737 1811799 1.00000 0 1 1 509783 509783 18044890 15254802 2790088 3663584 3568173 95411 718057 616868 101189 3496471 NET ASSETS HELD BY LUTHERAN SERVICES IN IOWA CHARITABLE FOUNDATION, INC. 11593222 11593222 LEASE OBLIGATIONS 295689 295689 X 30579561 4930 30242 35172 30544389 0 30544389 28740167 30242 30242 28709925 0 28709925 PART IV, LINE 1B: LSI IS THE DESIGNATED REPRESENTATIVE PAYEE FOR CERTAIN CONSUMERS WHO RECEIVE OTHER PROGRAM SERVICES. IN ADDITION, LSI IS THE CUSTODIAN OF FUNDS FOR CERTAIN CHILDREN WHO LIVE IN ONE OF THE RESIDENTIAL TREATMENT CENTERS. ALL CUSTODIAL FUNDS ARE SEGREGATED FROM LSI'S CASH ACCOUNTS. PART V, LINE 4: ENDOWMENT FUNDS INCLUDE GIFTS WHICH REQUIRE, BY DONOR RESTRICTION, THAT THE CORPUS OF THE GIFT BE INVESTED IN PERPETUITY AND ONLY THE INCOME BE MADE AVAILABLE FOR PROGRAM OPERATIONS ACCORDING TO EXPLICIT DONOR STIPULATIONS. PART X, LINE 2: LSI IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. LSI FOLLOWS THE STANDARDS FOR EVALUATING UNCERTAIN TAX POSITIONS AND HAS DETERMINED NO LIABILITY SHOULD BE RECORDED FOR UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EVENT EXPENSES 30,242. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSE 30,242. 160TH COMMUNITY EVENT 264255 264255 381 11948 7600 10313 264255 264255 381 11948 7600 10313 30242 -30242 1 IDA MATCH 42 150119 REFUGEE RESETTLEMENT ASSISTANCE 243 706977 TRAFFICKING VICTIMS 90 18978 PART I, LINE 2: ASSISTANCE TO CLIENTS IS ADMINISTERED PER THE TERMS OF THE CONTRACT OR GRANT RECEIVED. FUNDS ARE GENERALLY PAID TO A THIRD PARTY. WHEN ALLOWED, SOME FUNDS ARE PAID DIRECTLY TO THE CLIENT. X X X 0 0 0 0 0 0 0 0 0 HARDMAN RENEE PRESIDENT/CEO 242116 0 0 0 0 0 17122 0 11446 0 270684 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A NO COMMITTEES HAVE THE AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7A LUTHERAN SERVICES IN IOWA, INC. (LSI) IS AFFILIATED WITH THE THREE IOWA SYNODS OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA. THE BY-LAWS REQUIRE THE SYNOD COUNCILS OF THE IOWA SYNODS TO ELECT NINE OF THE FIFTEEN BOARD MEMBERS, WITH NOMINATIONS MADE BY THE GOVERNANCE COMMITTEE OF THE LSI BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B PROPOSED AMENDMENTS TO THE ARTICLES OR BY-LAWS RELATED TO AFFILIATION WITH THE EVANGELICAL LUTHERAN CHURCH IN AMERICA (ELCA) MUST HAVE THE APPROVAL OF THE ELCA AND THE BISHOPS OF THE IOWA SYNODS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. PRIOR TO FILING, FORM 990 WAS DISTRIBUTED BY ELECTRONIC MAIL TO ALL MEMBERS OF THE BOARD OF DIRECTORS AND THE AUDIT COMMITTEE FOR THEIR REVIEW. MEMBERS WERE INSTRUCTED TO DIRECT QUESTIONS OR CONCERNS TO THE AUDIT COMMITTEE, PRESIDENT/CEO, OR CFO. THE AUDIT COMMITTEE, COMPOSED OF A MEMBER OF THE BOARD OF DIRECTORS AND TWO EXTERNAL FINANCIAL PROFESSIONALS, HELD A MEETING PRIOR TO FILING TO REPORT ON THE RESULTS OF THE REVIEW AND ADDRESS ALL QUESTIONS OR CONCERNS. IN ADDITION, THE CFO REVIEWED THE FORM 990 PRIOR TO DISTRIBUTING TO THE BOARD OF DIRECTORS AND THE AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS ACCOMPLISHED BY EVERY EMPLOYEE AND MEMBER OF THE BOARD OF DIRECTORS COMPLETING AN ANNUAL FORM TO DISCLOSE SPECIFIC RELATIONSHIPS OR SITUATIONS THAT COULD BE A POTENTIAL CONFLICT OF INTEREST. FOR EMPLOYEES, EACH ITEM DISCLOSED IS REVIEWED BY THE CAPACITY DEVELOPMENT DEPARTMENT FOR APPROPRIATENESS AND ANY NECESSARY ACTIONS; DOCUMENTATION IS MAINTAINED IN THE EMPLOYEE'S FILE. FOR THE BOARD OF DIRECTORS, ANY ITEMS DISCLOSED ARE REVIEWED BY MANAGEMENT, AND IF THERE WOULD BE ANY CONFLICT CONCERNS THE BOARD GOVERNANCE COMMITTEE WOULD BECOME INVOLVED. THE PROCESS, DELIBERATION AND CONCLUSIONS RELATED TO ANY POTENTIAL OR ACTUAL CONFLICT ARE DOCUMENTED IN THE MINUTES OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 MEMBERS OF THE BOARD OF DIRECTORS SERVE VOLUNTARILY, AND DO NOT RECEIVE COMPENSATION AND BENEFITS. FOR THE PRESIDENT/CEO, THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS PERFORMS AN ANNUAL PERFORMANCE REVIEW FOLLOWING WRITTEN INPUT FROM BOARD MEMBERS. THE EXECUTIVE COMMITTEE PROVIDES A RECOMMENDATION TO THE BOARD OF DIRECTORS OF A SALARY AND COMPENSATION PACKAGE FOR THE PRESIDENT/CEO BASED ON PERFORMANCE AND COMPARISON INFORMATION FROM STUDIES OF COMPENSATION PAID TO OTHER EXECUTIVES DOING SIMILAR WORK IN SIMILAR ORGANIZATIONS. THE PRESIDENT/CEO HAS A WRITTEN EMPLOYMENT AGREEMENT DESCRIBING COMPENSATION AND BENEFITS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 1023, FORM 990, FORM 990-T, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST BY: -CFO 515-271-7411 -MAILING THE REQUEST TO: 3125 COTTAGE GROVE AVE., DES MOINES, IA 50311 -E-MAILING THE REQUEST THROUGH THE WEBSITE, WWW.LSIOWA.ORG FORM 990, PART IX, LINE 11G OTHER CONTRACTED SERVICE: PROGRAM SERVICE EXPENSES 4,053,804. MANAGEMENT AND GENERAL EXPENSES 328,475. FUNDRAISING EXPENSES 11,349. TOTAL EXPENSES 4,393,628. FORM 990 PART XLL, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. LUTHERAN SERVICES IN IOWA CHARITABLE FOUNDATION INC 3125 COTTAGE GROVE AVE DES MOINES IA 50311 421254906 SUPPORT LUTHERAN SERVICES IN IOWA, INC. IN PROVIDING SOCIAL MINISTRY SERVICE IA 501(C)(3) LINE 7 LUTHERAN SERVICES IN IOWA INC 1 0 0 1 0 0 0 0 0 0 0 0 1 0 1 0 0 1 0 0 LUTHERAN SERVICES IN IOWA CHARITABLE FOUNDATION INC C 615885 FMV LUTHERAN SERVICES IN IOWA CHARITABLE FOUNDATION INC L 15000 FMV LUTHERAN SERVICES IN IOWA CHARITABLE FOUNDATION INC Q 100000 FMV