	Score (out of 100)	Rating
Overall Score & Rating	91.44
Financial	88.28
Accountability & Transparency	97.00

This rating was published 08/01/2018 and includes data from FY2017, the most recent 990 received at that time.

Why isn't this based on more recent data?

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Affirming God's love for all people, we work with Lutherans and partners around the world to end poverty, injustice and human suffering.

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Impact Information

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Learn more about how we calculate the overall score and rating.

Financial

88.28

Accountability & Transparency

97.00

This rating was published 08/01/2018 and includes data from FY2017, the most recent 990 received at that time.

Why isn't this based on more recent data?

Learn more about how we calculate the overall score and rating.

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	Program Expenses (Percent of the charity's total expenses spent on the programs and services it delivers)	85.3%
	Administrative Expenses	6.5%
	Fundraising Expenses	8.1%
	Fundraising Efficiency	$0.08
	Working Capital Ratio (years)	0.76
	Program Expenses Growth	4.8%
	Liabilities to Assets	25.4%

All data for Financial Performance Metrics calculations was provided by Lutheran World Relief on recent 990s filed with the IRS.

Joint Cost Allocation Adjustment applied. Learn more.

All data for Financial Performance Metrics calculations was provided by Lutheran World Relief on recent 990s filed with the IRS.

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Information Provided on the Form 990
	Independent Voting Board Members
	No Material diversion of assets
	Audited financials prepared by independent accountant
	Does Not Provide Loan(s) to or Receive Loan(s) From related parties
	Documents Board Meeting Minutes
	Provided copy of Form 990 to organization's governing body in advance of filing
	Conflict of Interest Policy
	Whistleblower Policy
	Records Retention and Destruction Policy
	CEO listed with salary
	Process for determining CEO compensation
	Board Listed / Board Members Not Compensated
Is the following information easily accessible on the charity's website?
	Donor Privacy Policy
	Board Members Listed
	Audited Financials
	Form 990
	Key staff listed

Charity Name & State	Overall Score	Overall Rating
Lutheran World Relief (MD)	91.44
Episcopal Relief & Development (NY)	90.07
The Zakat Foundation of America (IL)	98.23
Helping Hand for Relief and Development (MI)	98.23
Oxfam America (MA)	85.03

REVENUE
Contributions
Contributions, Gifts & Grants	$44,082,818
Federated Campaigns	$384,550
Membership Dues	$0
Fundraising Events	$0
Related Organizations	$0
Government Grants	$7,312,376
Total Contributions	$51,779,744
Program Service Revenue	$1,271,701
Total Primary Revenue	$53,051,445
Other Revenue	$941,071
TOTAL REVENUE	$53,992,516

*EXPENSES (Adjusted)*
Program Expenses	$43,853,298
Administrative Expenses	$3,389,219
Fundraising Expenses	$4,229,595
TOTAL FUNCTIONAL EXPENSES	$51,472,112

Payments to Affiliates	$0
Excess (or Deficit) for the year	$2,520,404

Net Assets	$38,630,540

Program names and associated costs are listed for the top programs as reported on the charity's most recently filed Form 990. The top programs displayed will include the largest three programs, or those programs covering at least 60% of the charity's total expenses, whichever comes first.

Program Name	Amount Spent	% of Program Expenses
Emergencies and Material Resources	$24,450,918	55.7%
Agriculture	$14,236,355	32.4%
Climate Change	$3,022,750	6.9%

Ratings History
Lutheran World Relief has received 4 consecutive 4-star ratings from Charity Navigator.

Form 990 FYE	Date Published	Overall Score
CN 2.1
2017-09	08/01/2018	91.44
2016-09	11/01/2017	91.23
2015-09	08/01/2016	92.52
2014-09	06/01/2016	90.37

CN 2.0
2014-09	11/01/2015	85.62
2013-09	11/01/2014	90.09
2012-09	08/01/2013	93.78
2011-09	06/01/2012	96.61
2010-09	09/20/2011	93.02

CN 1.0
2009-09	07/01/2010	83.75
2008-09	09/01/2009	89.26
2007-09	08/01/2008	94.43
2006-09	08/01/2007	93.67
2005-09	07/01/2006	89.18
2004-09	07/01/2005	78.59
2003-09	08/01/2004	80.88
2002-09	10/01/2003	90.32
2001-09	02/05/2003	94.47
2000-09	10/15/2002	94.36

The data displayed on this tab is provided by the IRS in the form of Publication 78 and the Business Master File (BMF).

EIN	13-2574963
Name in IRS Master File	LUTHERAN WORLD RELIEF INC
NTEE Code	Q33
NTEE Classification	International Relief
NTEE Type	International, Foreign Affairs and National Security
Classification	Charitable Organization
Subsection	501(c)(3) (View the list of codes)
Activities	(602) Gifts, grants, or loans to other organizations
Foundation Status	Organization which receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi)
Deductibility	Contributions are deductible
Affiliation	Independent - the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations).
Group Name	[Not Applicable]
Ruling Date	December, 1946
Filing Requirement	990 (all other) or 990EZ return
Fiscal Year End	September
IRS Forms 990 (provided courtesy of Foundation Center)	(Log In or Register Now to View Forms 990!) September, 2017 September, 2016 September, 2015 September, 2014 September, 2013

The data displayed in this profile is provided by the IRS for free in the form of Publication 78 and the Business Master File (BMF).

Compensation	% of Expenses	Paid to	Title
$288,143	0.55%	Daniel V. Speckhard	President and CEO

Charity Name & State	Overall Score	Overall Rating
Lutheran World Relief (MD)	91.44
Episcopal Relief & Development (NY)	90.07
ADRA International (MD)	87.18
The Zakat Foundation of America (IL)	98.23
Doctors Without Borders, USA (NY)	97.23

This charity has an official representative registered with Charity Navigator.

Lutheran World Relief

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Ratings History Lutheran World Relief has received 4 consecutive 4-star ratings from Charity Navigator.

Detailed side-by-side report

IRS Data/Forms 990

Compensation of Leaders (FYE 09/2017)

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Financial Performance Metrics

Accountability & Transparency
Performance Metrics

Income Statement
(FYE 09/2017)

Ratings History
Lutheran World Relief has received 4 consecutive 4-star ratings from Charity Navigator.

Compensation of Leaders
(FYE 09/2017)