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Lutheran World Relief & IMA World Health

CharityWatch report issued
May 2022

Top-Rated Charity
CharityWatch Grade
Our independent grade based
on a number of factors.
Program Percentage
Amount spent on programs
relative to overhead.
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

Lutheran World Relief & IMA World Health
700 Light Street
Baltimore, MD 21230-3850

Other Names

Corus International
IMA Innovations
Interchurch Medical Assistance

Tax Status


Stated Mission

To work with Lutherans & partners around the world to end poverty, injustice, and human suffering. To advance health & healing for vulnerable & marginalized people in the developing world.

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Data based on Fiscal Year Ended 09/30/2021

Program Percentage: 81%

The percentage of Lutheran World Relief & IMA World Health's cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).


Calculated Total Expenses



Cost to Raise $100: $10

How many dollars Lutheran World Relief & IMA World Health spends on fundraising to raise each $100 of contributions.


Calculated Total Contributions


Government Funding

25% to 49%

Percentage of cash revenue
coming from government sources


Financial Documents

Entity Document Type Tax ID
Corus International & Affiliates Audited Consolidated Financial Statements multiple
Corus International IRS Form 990 84-3236198
Interchurch Medical Assistance IRS Form 990 52-2112460
Lutheran World Relief IRS Form 990 13-2574963
IMA Innovations IRS Form 990 82-4219629
Entity: Corus International & Affiliates
Document Type: Audited Consolidated Financial Statements
Tax ID: multiple
Entity: Corus International
Document Type: IRS Form 990
Tax ID: 84-3236198
Entity: Interchurch Medical Assistance
Document Type: IRS Form 990
Tax ID: 52-2112460
Entity: Lutheran World Relief
Document Type: IRS Form 990
Tax ID: 13-2574963
Entity: IMA Innovations
Document Type: IRS Form 990
Tax ID: 82-4219629

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
This charity is Top-Rated
What does it mean to be Top-Rated?
Lutheran World Relief & IMA World Health
meets governance benchmarks.
Lutheran World Relief & IMA World Health
meets transparency benchmarks.
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy Opt-Out Policy  

  Name Title Compensation
1 Daniel V. Speckhar President/CEO $499,226
2 Timothy McCully Executive VP, Impact & Parthership $276,203
3 Joann Theys CFO/Senior VP, Finance & Administration $255,719
Name: Daniel V. Speckhar
Title: President/CEO
Compensation: $499,226
Name: Timothy McCully
Title: Executive VP, Impact & Parthership
Compensation: $276,203
Name: Joann Theys
Title: CFO/Senior VP, Finance & Administration
Compensation: $255,719

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

CharityWatch's rating of Lutheran World Relief & IMA World Health includes the financial activities of the entities consolidated in the Corus International & Affiliates audited financial statements for the fiscal year ended September 30, 2021. These entities include the 501(c)(3) public charities: Lutheran World Relief, Interchurch Medical Assistance (IMA World Health), Corus International, and IMA Innovations. (See below for more details.) All material intercompany transactions and balances have been eliminated in the audit consolidation.

[More information on CharityWatch's Treatment of Related Organizations can be found on the Our Process page.]

According to the Corus International & Affiliates consolidated audit of September 30, 2021 (Note 1, Corus International, Inc., Organization):

"On October 1, 2019, Corus International, Inc. (Corus) was formed as the parent company of Lutheran World Relief (LWR) and IMA World Health (IMA) and their subsidiaries. ... At Corus, we believe poverty and health are intrinsically linked...

"Corus is an ensemble of faith-based organizations working in concert to deliver the holistic, lasting solutions needed to overcome these interrelated challenges. Together with our local partners, we reduce poverty at the same time as improving communities' health.

"On October 15, 2018, LWR signed a master agreement with Interchurch Medical Assistance, Inc. (d/b/a IMA World Health) (IMA), a Washington D.C. based international church membership non-profit organization that provides health services and build[s] health communities around the world..."


"The joining of LWR and IMA was a natural fit of both organizations [sic] missions and values to work in partnership to reach more of the world's most vulnerable."

According to the Corus International & Affiliates audited Consolidating Statements of Activities for the year ended September 30, 2021, Lutheran World Relief (LWR) received donated goods and services on which it placed a total value of $11,807,580.

[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found on the Our Process page.]

According to the Corus International & Affiliates consolidated audit of September 30, 2021 (Note 9, Paycheck Protection Program):

"In April 2020, both LWR [Lutheran World Relief] and IMA [Interchurch Medical Assistance] applied for, and received funds under the Paycheck Protection Program (PPP) of the CARES Act amounting to $1,264,000 and $2,270,500, respectively. The IMA portion of the PPP loan was forgiven in December 2020, while the LWR portion of the loan was forgiven in June 2021.

"The SBA [Small Business Administration] has stated that all PPP loans in excess of $2 million, and other PPP loans as appropriate, will be subject to potential audit by the SBA for compliance with PPP requirements for a period up to ten years from the date the loan is provided. If the SBA determines in the course of its audit that Corus lacked an adequate basis for the required certification concerning the necessity of the loan request or the subsequent use of loan proceeds, the SBA will seek repayment of the PPP loan, including interest and potential penalties. While Corus believes the PPP loan was properly obtained, there can be no assurance regarding the outcome of an SBA review and related forgiveness of the PPP loan should an audit of the loan process occur."

According to the Corus International & Affiliates consolidated audit of September 30, 2021 (Note 18, Risks and Uncertainties, COVID-19):

"On January 30, 2020, the World Health Organization (WHO) announced a new strain of coronavirus. As a result of the risks to the international community as the virus has spread globally...on March 11, 2020 the WHO declared the novel coronavirus a global pandemic.

"The extent of the impact of the COVID-19 pandemic on the operational and financial performance of the Organization will depend on certain developments, including the duration and spread of the pandemic. COVID-19 presents potential material uncertainty and risk with respect to the Organization, its performance, and its financial results."

According to the Lutheran World Relief (LWR) tax filing for the fiscal year ended September 30, 2021, LWR reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III):

Regarding severance payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, Line 4a):

"Nancy Griffith received severance in the amount of $97,500."

[Nancy Griffith is reported as "VP, Human Resources (former)," with total compensation of $250,353 in calendar year 2020 (Schedule J, Part II).]

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