2024-09-03T19:08:11-05:00 2023-12-31 831445511 SMITH MARION & CO 1940 ORANGE TREE LANE SUITE 100 REDLANDS CA 92374 990 2023-01-01 753151070 MISSION LAZARUS INC MIS 6152500229 PO BOX 150524 NASHVILLE TN 37215 JARROD BROWN EXECUTIVE DIRECTOR 6159438895 2024-09-03 1 1 CARLOS CARAZO P02046597 9093072323 2024-09-03 2023 2024-08-08 14:25:15Z JARROD W BROWN 8212 SHOALS BRANCH RD PRIMM SPRINGS TN 38476 2919608 0 X WWW.MISSIONLAZARUS.ORG X 2004 TX TO CULTIVATE DIGNITY AND PURPOSE SO THAT INDIVIDUALS CAN LIVE ABUNDANT LIVES NOW AND FOR ETERNITY. 9 9 5 200 0 0 2379443 2356706 94910 139456 32161 51945 204394 261875 2710908 2809982 10000 0 0 0 1238880 1280245 0 0 82576 1481062 1672518 2729942 2952763 -19034 -142781 6345266 6259869 74130 75786 6271136 6184083 TO CULTIVATE DIGNITY AND PURPOSE SO THAT INDIVIDUALS CAN LIVE ABUNDANT LIVES NOW AND FOR ETERNITY. 0 0 1063790 ONE OF ITS LARGEST PROGRAMS IN HONDURAS IS THE REFUGE, A CAMPUS OF ENVIRONMENT TO PROMOTE HEALING FOR NEGLECTED, ORPHANED, AND ABANDONED CHILDREN. HOUSED IN MULTIPLE DIFFERENT HOMES, THE REFUGE IS A LEGACY FOR THE FUTURE OF HONDURAS AND ITS FAMILIES. 710133 117070 THE HACIENDA IS A 1400 ACRE WORKING RANCH WHERE THE REFUGE, THE MISSION'S MAIN OFFICES, AND THE WAREHOUSE ARE LOCATED. ADDITIONALLY, A RESTAURANT, GUEST LODGE, PRIVATE SCHOOL, VOCATIONAL SCHOOL, COFFEE FARM, AND CLINIC ARE LOCATED ON THESE PREMISES CURRENTLY LOCATED IN A TOWN ABOUT FIFTEEN MILES AWAY. WITH A LARGE HERD OF CATTLE, HORSES, AND CROP PRODUCTION, THERE ARE MANY OPPORTUNITIES FOR EDUCATION AND CHARACTER BUILDING AMONG STUDENTS AND EMPLOYEES WHO LIVE AND WORK ONSITE DAILY IN THE MISSION. 700454 THE PRIMARY SCHOOLS ARE EDUCATING SOME OF THE POOREST CHILDREN IN HONDURAS AND IN HAITI. THE BLESSING OF THESE SCHOOLS GOES FAR BEYOND A SECULAR EDUCATION BUT ALSO PROVIDES A PLACE WHERE THE CHILDREN ARE LOVED AND NOURISHED WITH 2 MEALS A DAY, FOR MOST OF THE CHILDREN WE SERVE THIS IS THE ONLY TIME THEY'LL RECEIVE THIS BLESSING. 2474377 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 11 0 5 1 0 1 OC 0 0 0 0 0 0 0 0 X 9 9 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 0 1 1 0 TN TX X JARROD BROWN 6158296587 8222 SHOALS BRANCH RD PRIMM SPRINGS TN 38476 JARROD W BROWN CEO 40.00 X X 148833 0 5450 WILLIAM DAVID GIBBS CHAIRMAN 5.00 X X 0 0 0 MATT MORROW TREASURER 5.00 X X 0 0 0 WENDY HUMPHRIES SECRETARY 5.00 X X 0 0 0 BRANDON BARNHOLT DIRECTOR 2.00 X 0 0 0 ALEXIS LANGLOIS DIRECTOR 2.00 X 0 0 0 MIKE CALVERT DIRECTOR 2.00 X 0 0 0 KATHY LYNN CROCKETT DIRECTOR 2.00 X 0 0 0 BRITTANY BANKHEAD DIRECTOR 2.00 X 0 0 0 PHIL SMITH COO 40.00 X 80000 0 3230 228833 0 8680 1 0 1 0 0 551335 1805371 2356706 POSADA/TRUCK INCOME 493000 139456 139456 139456 51945 51945 109626 551335 109626 0 MISCELLANEOUS 900099 244267 244267 WAREHOUSE RENTAL 493000 17608 17608 261875 2809982 401331 0 51945 X 1238030 933926 304104 10351 10351 31864 974 30890 45298 45298 27269 23315 3954 210232 152294 57938 2225 2225 30788 5071 7121 18596 58375 58375 73360 73360 276345 276345 92200 92200 FOOD 203656 203656 REPAIRS AND MAINTENANCE 105404 105404 FUEL AND OIL 88749 88749 MISCELLANEOUS EXPENSES 84234 57409 23008 3817 374383 347650 26733 2952763 2474377 395810 82576 1556409 1259395 161531 13795 2430 71454 2871 5541 5650906 2270314 3327490 3380592 444826 521691 849709 1007401 6345266 6259869 74130 75786 74130 75786 X 5944799 5571027 326337 613056 6271136 6184083 6345266 6259869 -142781 55728 0 X 0 1 X 1 0 X 2603036 3514569 2816272 2379443 2356706 13670026 2603036 3514569 2816272 2379443 2356706 13670026 1327328 12342698 64706 2255 32400 32161 51945 183467 165224 227589 18487 204394 261875 877569 14731062 535919 0.83790 0.83860 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 328743 388241 103928 613056 328743 328743 503424 10000 18743 203424 328743 354590 1169594 1020760 503424 1611359 1256769 354590 0.58775 0.41225 0 0 690585 690585 3968284 1588746 2379538 977242 681568 295674 14795 14795 3380592 ANIMALS AND CROPS 28468 INVESTMENT IN LAZARUS GROUP 908583 SECURITY DEPOSITS 5000 DUE FROM LAZAROUS GROUP 65350 1007401 X 2865710 55728 55728 2809982 0 2809982 2952763 0 2952763 0 2952763 PART V, LINE 4: 2/3 OF THE ENDOWMENT PROCEEDS THAT ARE RELEASED FOR SPENDING SHALL BE USED TO FUND THE ONGOING EDUCATIONAL PROGRAM SERVICES AND 1/3 OF THE PROCEEDS THAT ARE RELEASED FOR SPENDING SHALL BE USED TO FUND EITHER PROGRAM SERVICES OR ONGOING ADMINISTRATIVE COST. PART X, LINE 2: IN ACCORDANCE WITH ACCOUNTING STANDARDS, WHICH PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT UNCERTAIN TAX POSITIONS TAKEN BY AN ORGANIZATION, MANAGEMENT BELIEVES THAT ALL OF THE POSITIONS TAKEN BY THE ORGANIZATION IN ITS FEDERAL INCOME TAX RETURN ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION FILES RETURNS IN THE U.S. FEDERAL JURISDICTION. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 2 PROGRAM SERVICES HEALTH SERVICES, REFUGE CHILDREN'S HOME, EVANGELISM, OTHER PROJECTS, AGRICULTURE.LIST 74 _ 3CCARAZO - 08/07/23 10:57 AM WORKSHEET SCHEDULE F - STATEMENT OF ACTIVITIES OUTSIDE THE U.S. HAITI _ 173362HONDURAS _ 285713 2672837 2 0 0 0 2 0 2672837 0 2672837 0 0 0 0 0 0 PART I, LINE 2: THE CASH IS MONITORED BY HAVING AN OUTSIDE CPA FIRM PERFORM MONTHLY ACCOUNTING SERVICES. PART OF THOSE SERVICES WOULD INCLUDE RECONCILING GRANT CASH. THE FIRM IS INDEPENDENT OF THE ENTITIES MANAGEMENT. FURTHER THE GRANT CASH IS AUDITED BY OUR FIRM ANNUALLY ALSO. .LIST 54 _ 3 CCARAZO - 08/07/23 10:57 AM WORKSHEET SCHEDULE F - STATEMENT OF ACTIVITIES OUTSIDE THE U.S. HAITI _ 453990 HONDURAS _ 1648600 X X X X X X 1 TANDEM LLC PO BOX 336 STRATFORD CT 06615 DONOR DEVELOPMENT AND FUNDRAISING 0 0 0 0 SONGS ON A MISSION 660961 551335 109626 109626 660961 551335 109626 109626 109626 0 0 0 0 0 0 0 0 0 0 JARROD W BROWN CEO 148833 0 0 0 0 0 0 0 5450 0 154283 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 JARROD BROWN AND PHIL SMITH WORK FOR THE ENTITY. FORM 990, PART VI, SECTION B, LINE 11B THE TREASURER SUBMITS FORM 990 TO THE EXECUTIVE COMMITTEE FOR REVIEW, THEN IT IS FILED FORM 990, PART VI, SECTION B, LINE 12C THE DIRECTORS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT EACH YEAR, AND FULLY DISCLOSE ANY INTEREST EACH DIRECTOR HAS THAT WILL BE CONSIDERED SELF-DEALING OR A CONFLICT OF INTEREST FORM 990, PART VI, SECTION B, LINE 15 THE HUMAN RESOURCES COMMITTEE (HRC), CONSISTING OF THREE DIRECTORS OF THE CORPORATION, WILL MEET ANNUALLY PRIOR TO THE BEGINNING OF THE ORGANIZATION'S FISCAL YEAR. THE HRC WILL GATHER COMPENSATION SURVEY RESULTS FROM AN OUTSIDE FIRM. IN CONDUCTING THIS SURVEY, COMPARATIVE DATA IS TO BE GATHERED FROM NON-PROFIT ORGANIZATIONS OF SIMILAR SIZE. USING THE SURVEY RESULTS, THE HRC WILL PROPOSE ANNUAL SALARY RANGES FOR ALL EMPLOYEES. THE CORPORATION'S BOARD OF DIRECTORS WILL REVIEW AND APPROVE THE SALARY RANGES FOR THE TOP TEN MOST HIGHLY COMPENSATED ORGANIZATION EMPLOYEES. THESE APPROVED SALARY RANGES WILL BE USED IN CONJUNCTION WITH THE EMPLOYEE PERFORMANCE APPRAISALS TO DETERMINE THE SPECIFIC COMPENSATION LEVEL FOR EACH INDIVIDUAL. THE HRC WILL SET THE COMPENSATION LEVEL FOR THE PRESIDENT/CHIEF EXECUTIVE OFFICER. THE PRESIDENT/ CHIEF EXECUTIVE OFFICER WILL SET THE COMPENSATION LEVELS FOR ALL OF THE ORGANIZATION EMPLOYEES. IN THIS PRACTICE THE HRC WILL ALSO REVIEW THE PRESIDENT/CHIEF EXECUTIVE ESTABLISHED COMPENSATION LEVELS FOR THE REMAINING NINE MOST HIGHLY COMPENSATED EMPLOYEES. THEN, IN EXECUTIVE SESSION WITH THE PRESIDENT/CHIEF EXECUTIVE OFFICER PRESENT, THE BOARD OF DIRECTORS WILL REVIEW THE COMPENSATION LEVELS AND COMPARISON DATA FOR THE PRESIDENT/CHIEF EXECUTIVE OFFICER AND THE OTHER NINE POSITIONS. THIS REPORT TO THE FULL BOARD WILL OCCUR AFTER THE ANNUAL COMPENSATION PROCESS HAS TAKEN PLACE AND IS IMPLEMENTED. THE DATA WILL BE PRESENTED FOR INFORMATIONAL PURPOSES ONLY, NO ACTION WILL BE REQUIRED BY THE BOARD. THE ACTIONS TAKEN BY THE HRC WILL ENABLE THE ORGANIZATION TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 4958 WITH RESPECT TO THE TOTAL COMPENSATION OF CERTAIN MEMBERS OF THE SENIOR MANAGEMENT TEAM INCLUDING THE PRESIDENT/CHIEF EXECUTIVE OFFICER AND THE NEXT NINE MOST HIGHLY COMPENSATED EMPLOYEES. THE THREE FACTORS WHICH MUST BE SATISFIED IN ORDER TO RECEIVE THE REBUTTABLE RESUMPTION TO REASONABLE NEED ARE THE FOLLOWING: 1) THE COMPENSATION ARRANGEMENT IS APPROVED IN ADVANCE BY AN "AUTHORIZED BODY" OF THE APPLICABLE TAX-EXEMPT ORGANIZATION WHICH IS COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A "CONFLICT OF INTEREST" WITH RESPECT TO THE COMPENSATION ARRANGEMENT 2) THE AUTHORIZED BODY OBTAINED AND RELIED UPON "APPROPRIATE DATA AS TO COMPATIBILITY" PRIOR TO MAKING ITS DETERMINATION, AND 3) THE AUTHORIZED BODY "ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION" CONCURRENTLY WITH MAKING THAT DETERMINATION. THE ACTIONS OUTLINED ABOVE WITH RESPECT TO THE COMMITTEE AND THE ESTABLISHMENT OF THE REBUTTABLE PRESUMPTION OF REASONABLENESS APPLIES TO CERTAIN INDIVIDUALS DISCLOSED IN THIS FORM 990, INCLUDING THE PRESIDENT/CHIEF EXECUTIVE OFFICER AND THE NEXT NINE MOST HIGHLY COMPENSATED EMPLOYEES. THE COMPENSATION AND BENEFITS OF THE OTHER INDIVIDUALS CONTAINED IN THIS FORM 990 IS REVIEWED ANNUALLY BY THE PRESIDENT/CHIEF EXECUTIVE OFFICER WITH ASSISTANCE FROM THE HRC IN CONJUNCTION WITH THE INDIVIDUAL'S JOB PERFORMANCE DURING THE YEAR AND IS BASED UPON OTHER OBJECTIVE FACTORS DESIGNED TO ENSURE THAT REASONABLE AND FAIR MARKET VALUE COMPENSATION IS PAID BY THE ORGANIZATION. OTHER OBJECTIVE FACTORS INCLUDE MARKET SURVEY DATA FOR COMPARABLE POSITIONS, INDIVIDUAL GOALS AND OBJECTIVES, PERSONNEL REVIEWS, EVALUATIONS, SELF-EVALUATIONS AND PERFORMANCE FEEDBACK MEETINGS. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL INFORMATION IS AVAILABLE ON OUR WEBSITE AND ALL OTHER GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST FORM 990, PART IX, LINE 24E EDUCATION SUPPLIES: PROGRAM SERVICE EXPENSES 76,948. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 76,948. MISSION GROUP TRAVEL: PROGRAM SERVICE EXPENSES 70,377. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70,377. SUPPLIES - OTHER: PROGRAM SERVICE EXPENSES 62,576. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 62,576. MEDICAL FEES: PROGRAM SERVICE EXPENSES 51,129. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,129. CONSTRUCTION SUPPLIES: PROGRAM SERVICE EXPENSES 38,277. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,277. MEDICINE: PROGRAM SERVICE EXPENSES 36,249. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,249. WEBSITE DEVELOPMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 17,689. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,689. GIVING: PROGRAM SERVICE EXPENSES 10,923. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,923. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 9,044. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,044. MATERIALS: PROGRAM SERVICE EXPENSES 726. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 726. TOOLS: PROGRAM SERVICE EXPENSES 445. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 445. LAZARUS GROUP INC 8212 SHOALS BRANCH ROAD PRIMM SPRINGS TN 38476 824430045 SALES OF LOCALLY PRODUCED GOODS TN C 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0