2014-11-06T09:59:57-06:00 2013-12-31 Grant Thornton LLP 2010 CORPORATE RIDGE SUITE 400 MCLEAN VA 22102 990 2013-01-01 132574854 Lutheran Immigration and Refugee ServiceInc % JANE ANTHON LUTH 4102300700 700 Light Street Suite Baltimore MD 21230 JANE ANTHON VP FINANCE & ADMIN. 4102300700 2014-11-06 true Mary Torretta P00847851 4102300700 2013 2015-11-30 17:44:51Z JANE ANTHON 700 Light Street Baltimore MD 21230 50414517 false X www.lirs.org X 1966 MD LIRS works to create welcome for immigrants and refugees who have been forced to leave their homes and begin anew. See Schedule O. 16 16 117 39 0 41757518 48392082 1630183 1788150 8653 6268 167450 183017 43563804 50369517 34001993 39032822 0 0 5898780 6968403 115000 84565 950599 3242602 3638570 43258375 49724360 305429 645157 17367883 19233060 9808481 11023405 7559402 8209655 X WITNESSING TO GOD'S LOVE FOR ALL PEOPLE, WE STAND WITH AND ADVOCATE FOR MIGRANTS AND REFUGEES, TRANSFORMING COMMUNITIES THROUGH MINISTRIES OF SERVICE AND JUSTICE. false false 27216861 25132787 Refugee Resettlement and Integration See Schedule O 15323716 13092783 Children's Services See Schedule O 1643545 797362 Access to Immigration Justice See Schedule O 597156 9890 1788160 44781278 true true false true false false false false false false true false true false false true true false false false false false false true false false false true true true true false false false false false false false false false false true false false false false true false false false true 47 0 true 117 true false false false false false false false false false false X 16 16 false false false false false false false true true false false true true true true true true true true false AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MH MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY X X JANE ANTHON 4102302733 700 LIGHT STREET Baltimore MD 21230 X Chris Anderson Director 3.0 X 0 0 0 Richmond Appleton Director 3.0 X 0 0 0 Rev Dr Stephen Bouman Director 3.0 X 0 0 0 Betty Boyd Vice Chairperson 3.0 X X 0 0 0 Rev Thon Moses Choi Director 3.0 X 0 0 0 Lori Fedyk Treasurer 3.0 X X 0 0 0 Christine Grumm Director 3.0 X 0 0 0 Betsy Biern Director 3.0 X 0 0 0 Melissa Graves Director 3.0 X 0 0 0 Rev Yohannes Mengsteab Director 3.0 X 0 0 0 Roy Riley Director 3.0 X 0 0 0 Mark Stutrud Chairperson 3.0 X X 0 0 0 Rev Dr Kristine Suna-Koro Director 3.0 X 0 0 0 William Swanson Secretary 3.0 X X 0 0 0 Esther Lopez Director 3.0 X 0 0 0 Rev J Bart Day Director 3.0 X 0 Linda Hartke ex officio dir., pres & ceo 40.0 X 203267 0 24536 Jane Anthon Vice Pres Finance & admin 40.0 X 150978 0 19924 Annie Wilson Executive Vice Pres 40.0 X 144989 0 31885 Michael Mitchell VP Programs & Protection 40.0 X 125834 0 30011 Stacy Martin VP Pres Ext. Rel & dev 40.0 X 112002 0 24197 Bill Bisbee IT Director 40.0 X 100119 0 26803 837189 0 157356 6 false true false Dunham Company 2400 Dallas Parkway PLANO TX 75093 Consulting 261198 Partners International 1718 20th Street NW WASHINGTON DC 20009 IT Consulting 133095 Source4 Inc 3473 Brandon Ave ROANOKE VA 24018 Print Marketing 114750 Community IT Innovators 1330 U Street NW WASHINGTON DC 20009 IT Consulting 106167 4 13078 46414735 1964269 268148 48392082 SERVICING FEES 900099 1788150 1788150 1788150 6268 6268 0 0 0 0 0 45000 45000 0 0 0 0 0 0 LCC OCCUPANCY REV. & FIDUCIARY FEES 900099 157913 157913 MISCELLANEOUS 900099 25104 25104 183017 50369517 1788150 189285 39024637 39024637 8185 8185 0 0 398706 398706 0 4742964 2854593 1515492 372879 413888 246897 133553 33438 1041376 678303 295552 67521 371469 209961 134668 26840 0 26029 5225 13498 7306 46095 46095 175738 175738 84565 84565 432 432 656582 341565 315017 26660 16651 8293 1716 358590 213977 111253 33360 574793 218420 309360 47013 0 638850 387796 200043 51011 485808 251096 216319 18393 797 797 160732 63694 83758 13280 0 0 3922 1104 2685 133 35892 35892 PAYROLL SERVICES 32802 32802 MEMBERSHIP DUES 60139 19034 40155 950 BANK FEES 141709 47889 90217 3603 VOLUNTEER EXPENSES 24738 16513 7896 329 188262 188262 49724360 44781278 3992483 950599 8764176 6605466 431959 438099 3474048 7079988 195911 207584 0 0 0 0 8442 7603 0 0 252791 205289 757529 486513 12959 271016 0 0 391948 396781 3495123 3670839 0 0 340526 350395 17367883 19233060 1970909 2845378 5327978 5755671 1550 10126 2508044 2412230 0 0 0 0 0 0 0 0 0 0 9808481 11023405 X 7322942 7642011 236460 567644 0 0 7559402 8209655 17367883 19233060 645157 4046 1050 X false true X true true true X 31026474 39361936 31653748 41757518 48392081 192191757 0 0 31026474 39361936 31653748 41757518 48392081 192191757 0 192191757 81629 82109 61064 134735 164181 523718 0 25105 25105 192740580 7501288 0.99715 0.99700 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true true true 225395 true 17121 true 2089 false true 134316 true 60598 false 439519 false Description of Lobbying Activity Schedule C, Part II-B, Line 1 LIRS periodically pay staff to draft letters to be signed by executive directors of other voluntary agencies and religious leaders. LIRS periodically pay staff and requested volunteers to meet and/or place telephone calls to members of Congress and their staff, and/or officials of the executive branch, with views on immigration law, treatment of refugees and asylees, undocumented children, refugee resettlement, and detention practices. The communications urge opposition or support of specific legislative initiatives or government actions. Occasionally LIRS electronically publishes and mails to LIRS donors, volunteers, congressional staff, and legislators correspondence urging action on a particular piece of legislation that is in concert with LIRS' mission. LIRS may sometimes give a lecture or seminar that supports LIRS' mission. Such an event may also oppose or advocate for a particular piece of legislation. 156390 156390 103610 103610 106510 106510 391019 380003 11016 271016 LUTHERAN CENTER CORPORATION 3670839 C 3670839 0 0 X 50374181 4046 1050 5096 50369085 432 432 50369517 49723928 49723928 432 432 49724360 Liability for Uncertain Tax Position (ASC 740) Schedule D, Part X, Line 2 LIRS has been granted exemption from federal income tax under Section 501(c)(3) of the Internal Revenue Code (the "Code"), and has been classified as an organization, which is not a private foundation under Section 509(a) of the Code. LIRS has reviewed the tax positions taken for each of the open tax years (2010 - 2012) or expected to be taken in LIRS's 2013 tax return and has concluded that there are not significant uncertain tax positions that would require recognition of an income tax asset or liability in the financial statements. X X X X X X X true Dunham Company 2400 Dallas Parkway Ste 400 Plano TX 75093 Consulting false 680874 78065 602809 Meyer Partners LLC 1701 E Woodfield Rd Ste 425 Schaumburg IL 60173 Consulting false 0 6500 0 680874 84565 602809 AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY Description of fundraising activities Schedule G, Part 1, Line 2b During 2013, LIRS utilized professional fundraising consulting firms to provide guidance on fundraising strategies, donor segmentation and creative direction to the LIRS direct mail program. The Dunham Firm also provided printing and mailing services. The agreement with the firm set a fixed monthly cost for consulting services. Printing, design, paper supplies, and postage costs are invoiced separately from the consulting fee. Address of Individual or Entity Fundraiser Schedule G, Part I, Line 4B, Column I 1. Name: Dunham & Company Address: 2400 Dallas Parkway, Ste. 400 Plano, TX 75093 2. Name: Meyer Partners, LLC Address: 1701 E. Woodfield Rd., Ste. 425 Shaumburg, IL 60173 true American Friends Service Committee 15 Rutherford Place New York NY 10003 231352010 501(c)(3) 44261 Immigration Justice Immigration Justice Children Services Children Services Children Services Children Services Children Services Children Services Children Services Children Services Children Services Children Services Children Services Refugee Resettlement Immigration Justice Immigration Justice Immigration Justice Children Services Children Services Children Services Refugee Resettlement Refugee Resettlement Children Services Refugee Resettlement Refugee Resettlement Refugee Resettlement Refugee Resettlement Refugee Resettlement Refugee Resettlement Refugee Resettlement Refugee Resettlement Refugee Resettlement Refugee Resettlement Refugee Resettlement Refugee Resettlement Refugee Resettlement Refugee Resettlement Refugee Resettlement Refugee Resettlement Children Services Children Services Children Services Immigration Justice Immigration Justice Immigration Justice Immigration Justice Immigration Justice Refugee Resettlement Refugee Resettlement Children Services Children Services American Gateways 314 E Highland Mall Blvd Austin TX 78752 742578266 501(c)(3) 22000 Bethany Christian Services Inc 901 Eastern Ave NE Grand Rapids MI 49508 381405282 501(c)(3) 5261119 CC Archdiocese of Newark 590 N7th Street Newark NJ 07107 222164120 501(c)(3) 56986 CC Legal Services Arch of Miami 150 SE 2nd Avenue Miami FL 33131 650804650 501(c)(3) 38434 CC Diocese of Baton Rouge 1900 S Acadian Thruwy Baton Rouge LA 70808 720590685 501(c)(3) 62157 CC Diocese of Galveston-Houston 2900 Louisiana St Houston TX 77266 741190733 501(c)(3) 204906 CC of Los Angeles Inc 1531 James M Wood Bld Los Angeles CA 90015 951690973 501(c)(3) 144238 CC of Maryland 1966 Grnsprng Dr Ste 200 Timonium MD 21231 520951538 501(c)(3) 6069 Children's Choice of Maryland 211 Beningo Blvd Bellmawr NJ 08031 521761434 501(c)(3) 53546 Children's Home Society & Family 1605 Eustis Street St Paul MN 55108 410693906 501(c)(3) 5018 Community Legal Center 910 Vance Ave Memphis TN 38126 621558575 501(c)(3) 38434 Grace Social 1150 Clifton St Conway AR 72034 952492427 501(c)(3) 21866 Episcopal Diocese of LA 840 Echo Park Ave Los Angeles CA 90051 951684078 501(c)(3) 270967 First Friends of New Jersey 321 South Broad St Elizabeth NJ 07302 262325815 501(c)(3) 95000 Florence Immigration and Refugees 2601 N Pinal Highway Florence AZ 85132 860658103 501(c)(3) 59105 Hebrew Immigration Aid Society 333 Seventh Avenue New York NY 10001 135633307 501(c)(3) 107000 Interfaith Committee for Detainees 10024 S Central Park Ave Chicago IL 60655 362525422 501(c)(3) 90000 International Christian Adoption 41745 Rider Way Temecula CA 92950 330412343 501(c)(3) 19844 Jewish Vocation Service Workshop 1608 Baltimore Kansas City KS 64108 430984198 501(c)(3) 12841 LCFS of Eastern Pennsylvania 5401 Rising Sun Ave Philadelphia PA 19139 231696007 501(c)(3) 1455363 LCS Northwest 4040 S 188th Street Seattle WA 98188 930386860 501(c)(3) 2228818 Legal Services of Southern Pied 1431 Elizabeth Avenue Charlotte NC 28204 561202940 501(c)(3) 64908 LFS in the Carolinas PO Box 2369 Salisbury NC 27606 561286323 501(c)(3) 996777 LFS Nebraska 124 South 24th Street Omaha NE 68102 237267972 501(c)(3) 725659 LFS Rocky Mountains 363 S Harlan Street Denver CO 80218 840775550 501(c)(3) 2077570 LSS Metropolitan New York 475 Riverside Drive New York NY 10115 132658548 501(c)(3) 383582 LSS Michigan 8131 E Jefferson Detroit MI 48214 381360553 501(c)(3) 4063545 LSS Minnesota 2485 Como Avenue St Paul MN 55404 410872993 501(c)(3) 1099201 LSS of the National Capitol Area 4406 Georgia Ave NW Washington DC 20011 530207407 501(c)(3) 1018948 LSS of New England 12 E Worcester Street Worchester MA 02482 042496563 501(c)(3) 2835282 LSS of North Dakota 1325 11th Street South Fargo ND 58103 450226421 501(c)(3) 588279 LSS of Northeast Florida 4615 Philips Highway Jacksonville FL 32207 591965600 501(c)(3) 289871 LSS of the Southwest 5049 E Broadway Ste 102 Tucson AZ 85711 860252302 501(c)(3) 1200884 LSS South Dakota 705 E 41st Street Sioux Falls SD 57104 460224731 501(c)(3) 1051211 LSS Wisconsin & Upper Michigan 647 W Virginia St Milwaukee WI 53703 390816846 501(c)(3) 729730 Lutheran Services Florida 3625A West Waters Ave Tampa FL 33614 592198911 501(c)(3) 2810452 Lutheran Services Georgia 100 Edgewood Ave Atlanta GA 30303 581535692 501(c)(3) 1740464 Mohalk Valley Resource Center 309 Genessee Street Utica NY 13502 161158764 501(c)(3) 858855 Morrison Child and Family Service 11035 NE Sandy Blvd Portalnd OR 97220 930354176 501(c)(3) 1907570 Mosaic Family Services Inc 4144 N Central Expressway Dallas TX 75204 752484565 501(c)(3) 51258 Northern Virginia Family Service 10455 White Granite Drive Oakton VA 22124 540791977 501(c)(3) 194787 Northern Immigration Rights 6115 2nd Avenue North Seattle WA 98104 911393082 501(c)(3) 15000 Northwest Detention Center 1001 4th Avenue Plaza Seattle WA 98402 271031009 501(c)(3) 55000 Political Asylum Immigration Rights 254 Friend Street Boston MA 02114 223003501 501(c)(3) 19000 Refugee and Immigrant Center 1305 N Flores San Antonio TX 78212 742436920 501(c)(3) 39336 Refugee Immigration Ministry Inc 142 Pleasant Street Malden MA 02148 043200436 501(c)(3) 6197 Refugee Service of Texas 12035 Shiloh Road Dallas TX 75228 751618251 501(c)(3) 1843467 Refugee One 4753 North Broadway Chicago IL 60640 363817743 501(c)(3) 333767 San Francisco Women's Center 3543 18th Street San Francisco CA 94110 941730620 501(c)(3) 73394 St Ferdinand Outreach Center 1109 Coronel Street San Fernando CA 91340 951548191 501(c)(3) 39065 Immigrant Law of Minnesota 450 NSyndicate St Minnesota MN 55104 410909036 501(c)(3) 70000 Center for Services of Torture 5124 Burnet Road Austin TX 78756 752872010 501(c)(3) 19000 Casa Marianella 821 Gunter St Austin TX 78702 742377341 501(c)(3) 32000 Seafarers International House 123 E 15th St New York NY 10003 135562413 501(c)(3) 40000 ELCA IL 8765 W Higgins Rd Chicago IL 60631 411568278 501(c)(3) 35000 56 Emergency Assistance / Stipend 16 8185 Procedure for Monitoring Use of Grant Funds Inside U.S. Schedule I, Part I, Line 2 LIRS monitors sub-award performance and compliance through several reporting mechanisms. All sub-award recipients must submit regular program and monthly financial reports to the LIRS national office. These reports, distributed to various LIRS management staff, are analyzed to compare actual sub-award activity to approved award deliverables and annual budgets. They highlight program and financial activity and identify the need for more extensive follow-up, technical assistance, agreement amendments and/or site visits. All financial reports are reviewed by finance and administration staff, and any unusual trends or variances are discussed with the sub-recipient prior to release of payment(s). See Schedule O for Additional detail on the procedure for monitoring the use of grant funds inside the United States. X X X false false false false false false false false false Linda Hartke ex officio dir., pres & ceo 203267 0 0 0 0 0 18404 0 6132 0 227803 0 0 0 Jane Anthon Vice Pres Finance & admin 150978 0 0 0 0 0 13792 0 6132 0 170902 0 0 0 Annie Wilson Executive Vice Pres 144989 0 0 0 0 0 13393 0 18492 0 176874 0 0 0 Michael Mitchell VP Programs & Protection 125834 0 0 0 0 0 11519 0 18492 0 155845 0 0 0 A Maryland Economic Development Corp 521376562 57420NAV3 2007-07-26 5942546 Advance refunding of Rev Bonds false false false A 0 0 5942546 476594 0 5828695 113851 0 0 0 0 0 false true true true A false false false false 0.00000 0.00000 0.00000 false false 0.00000 false true A false false false true false false 0 false 0 false true A true Schedule K, Part I Lutheran Immigration and Refugee Service, Inc. and Lutheran World Relief (EIN: 13-2574963), an unrelated 501(c )(3) organization, are jointly and severably liable for the bonds and as such, each has recorded 50% of the outstanding debt and related issue costs on the financial statements. 100% of the liability and related costs are reported on Schedule K. Schedule K, Part IV, Line 2c The rebate computation is performed annually. The last date of the rebate computation was June 30, 2014. X 7284 Market / Comp. Sales X 14 Market / Comp. Sales X 1 260000 Appraisal X 1 171 Market / Comp. Sales X Travel 1 511 Market / Comp. Sales X Office Supplies 1 168 Market / Comp. Sales 1 false true true Third Party Assistance of Noncash Contributions Schedule M, Part I, Line 32b LIRS hired an auctioneer to sell items in donated house. Organization's Mission or Most Significant Activities Form 990, Part I, Line 1 LIRS works to create welcome for immigrants and refugees who have been forced to leave their homes and begin anew; advocates for and helps those who seek safety from persecution; reunites families torn apart by conflict; resettles refugees; and protects vulnerable children who arrive alone in the United States. Program Service Accomplishments Form 990, Part III, Line 4a Refugee Resettlement and Integration: LIRS resettled 9,766 refugees through its network of local social ministry organizations in 51 communities across the U.S., preparing a place of welcome to meet the particular needs of the refugees and engaging local churches and communities to accompany refugees to become self-reliant members of their new communities. 3,326 of these refugees (those of working age and those whose health permit) received job training, job placement and related services (achieving a 68% employment rate within 6 months of arrival to the U.S.). LIRS provided training to 250 local refugee employment service providers and technical assistance for 1,355 local refugee employment service providers. Program Service Accomplishments Form 990, Part III, Line 4b Children's Services: Every year LIRS assists hundreds of refugee and immigrant children who are affected by poverty, armed conflict, community violence, exploitation, abuse, neglect, abandonment and persecution in their search for safety and stability. These children have entered the United States alone. Some are without parents or guardians who are able or willing to care for them, and some are hoping to join parents or other family members already here. LIRS provided 766 newly arriving unaccompanied refugee and migrant children safe, stable and nurturing homes through foster care programs in 12 communities across the United States. The foster care program provides long term and short term basic and therapeutic care, group home care, and independent living arrangements. LIRS supervises family reunification of 492 children, which includes case management and resource referrals to an assortment of community based service providers through pro-bono legal services, education and medical and mental health services to support the child and families' safety and well-being and long term integration. LIRS ensured that 14,621 potential caregivers were screened. Program Service Accomplishments Form 990, Part III, Line 4c Access to Immigration Justice: LIRS provides ongoing support to men and women impacted by immigration detention through four specific program areas: (1) Community Support: LIRS implements a non-governmental community based alternative to detention program in seven communities across the United States for individuals released from detention while awaiting final immigration hearings. The program provides housing, case management and legal services to non-citizens until final resolution of their cases. Community Support aims to demonstrate that community based support can lead to integration of migrants and high rates of immigration compliance. (2) Referral pilot: LIRS has a Memorandum of Understanding with Immigration and Customs Enforcement (ICE) in four of the seven Community Support sites to receive referrals of individuals to be released from immigration detention. (3) Detained Torture Survivors: LIRS works with partners to provide legal screenings to survivors of torture currently in immigration detention by funding screenings, assessments and referrals to legal and social services for survivors of torture. (4) Visitation Ministry: LIRS supports churches and community organizations to recruit and train volunteer visitors to visit with individuals in immigration detention. Other Program Service Accomplishments Form 990, Part III, Line 4d LIRS Services travel loans issued by the International Organization of Migration to transport LIRS-sponsored refugees from their original location to their resettlement location in the United States. Collections from these non-interest bearing loans are, in part, used to offset loan servicing expenses of LIRS, with the majority of the collections returned to the International Organization of Migration to replenish the loan fund which finances transportation for resettlement of future refugees. Form 990 Review Process Form 990, Part VI, Line 11b Each year prior to distribution to the LIRS Board of Directors, the Audit Committee reviews and discusses the draft Form 990 after its review by LIRS certified public accountants. The completed Form 990 is made available to the entire Board for review and questions before it is submitted to the Internal Revenue Service. Conflict of Interest Policy Monitoring & Enforcement Form 990, Part VI, Line 12c LIRS Board policy requires all directors, officers, committee members and LIRS senior managers to identify actual and potential conflicts of interest and complete a declaration of a conflict of interest statement annually which is reviewed by the Board Governance Committee. Reported potential conflicts are reported to the Board and noted in Board meetings, so that those with conflicts can voluntarily recuse themselves or be requested to recuse themselves should discussions warrant such an action. Process for Determining Compensation Form 990, Part VI, Line 15a & 15B For LIRS' CEO's compensation, an independent consultant performs an analysis every year using independent research which considers the organization's budget, the current compensation, and the number of years served by the CEO. The analysis uses salary surveys that provide a salary range that is competitive with similar non-profits in the same geographic area. The findings are presented to the Board's Executive Committee, which reviews the consultant's report in conjunction with the CEO's performance and presents a recommendation to the full Board. The full Board approves the CEO's compensation for the upcoming year. For all other LIRS staff positions, an independent consultant performs an analysis using independent research to determine competitive salary ranges for the various grades of positions within LIRS. This analysis is completed every other year and the Board approves the salary ranges for all respective job grades. The CEO sets and/or approves the particular salaries within these grades for staff. Officer positions are non-staff, volunteer positions and receive no compensation. How Documents are Made Available to the Public Form 990, Part VI, Line 19 LIRS makes its audited financial statements, Form 990, list of current Board of Directors, and other information that may be useful in understanding LIRS' vision, mission, values, goals and activities available on the LIRS website at www.lirs.org. This information is also available to the public upon request. Summary financial statements, senior management, and the list of current Board of Directors are published in the annual report which is distributed to donors and other stakeholders. Procedure for Monitoring Use of Grant Funds inside U.S. Schedule I, Part I, Line 2 Finance: Finance and administration department staff members conduct ongoing financial mentoring of all sub-recipients from the national office in Baltimore, MD. This monitoring includes a thorough review of monthly financial reports, reimbursement requests, audited financial statements, A-133 supplemental information, a reconciliation of A-133 results to those recorded by LIRS, IRS form 990 review, and a thorough review and approval process of indirect rate computations, if not previously approved by a federal agency. Periodic on-site financial monitoring is conducted where the financial monitor visits the administrative offices of the sub-recipient and meet with the CFO, the contributor, the program managers and other key financial staff. LIRS utilizes a checklist to review various aspects of the sub-recipients financial status, policies, and procedures, compliance with federal financial requirements as contained in 2-CFR-230 (QMB A-122 - Cost Principles) and OMB A-133 (Single Audit Requirements) and ensures that sub-recipient reports are prepared in accordance with generally accepted accounting principles (GAAP). A review of cost allocation methods among programs and of the sub-recipient's system of documenting and capturing both cash and in-kind contributions related to the sub-award are part of the site audit. Programs: LIRS supports and monitors sub-recipient program management and performance outcomes throughout the year, with specific attention to required program deliverables. Regular program reporting is required and is assisted by LIRS' web-based electronic sub-award reporting process which has improved sub-recipient data collection and national data analysis. LIRS monitors the reports and presents program status reports to both LIRS and sub-recipient staff members for appropriate action. Sub-recipients with program variances of ten percent or more are expected to explain the variance and amend the program plan. LIRS staff also conduct extensive scheduled on-site monitoring visits to review the sub-award services and unscheduled monitoring visits to address unexpected issues. Lutheran Center Corporation (LCC) 700 Light St Baltimore MD 21230 522055143 See Part VII MD 501(c)(3) 11A NA false false true false false true false false false false false true true false true false true true false false Related Tax-Exempt Organization Schedule R, Part II, Column B The Lutheran Center Corporation (LCC) provides and maintains the Lutheran Center building in Baltimore, Maryland on behalf of Lutheran Immigration and Refugee Service (LIRS) and Lutheran World Relief (LWR), in order to provide office space for those organizations. LCC is a supporting organization of LIRS.