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."