2022-09-08T16:07:33-05:00 2021-12-31 831445511 SMITH MARION & CO 5141 VIRGINIA WAY SUITE 400 BRENTWOOD TN 37027 990 2021-01-01 753151070 MISSION LAZARUS INC MIS 6152500229 PO BOX 150524 NASHVILLE TN 37215 JARROD BROWN EXECUTIVE DIRECTOR 6159438895 2022-09-08 1 JARROD BROWN 999009999 CHAD PORTER P00183685 6153098959 2022-09-08 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z JARROD W BROWN 8212 SHOALS BRANCH RD PRIMM SPRINGS TN 38476 2946641 0 X WWW.MISSIONLAZARUS.ORG X 2004 TX TO CULTIVATE DIGNITY AND PURPOSE SO THAT INDIVIDUALS CAN LIVE ABUNDANT LIVES NOW AND FOR ETERNITY. 11 9 7 50 0 0 3514569 2794511 35163 13972 2255 32400 227589 18487 3779576 2859370 0 0 0 0 1085889 850198 0 0 123915 981414 1209986 2067303 2060184 1712273 799186 5482521 6420184 26736 50965 5455785 6369219 TO CULTIVATE DIGNITY AND PURPOSE SO THAT INDIVIDUALS CAN LIVE ABUNDANT LIVES NOW AND FOR ETERNITY. 0 0 412623 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. 1106813 75957 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. 53276 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. 1572712 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 13 0 7 1 0 1 OC 0 0 0 0 0 0 0 0 X 11 9 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 TN TX X JARROD BROWN 6158296587 8222 SHOALS BRANCH RD PRIMM SPRINGS TN 38476 JOHN PATTERSON CHAIRMAN 5.00 X X 0 0 0 TIM COOPER TREASURER 5.00 X X 0 0 0 ALEXIS LANGLOIS SECRETARY 5.00 X X 0 0 0 GARY BRANTLEY DIRECTOR 2.00 X 0 0 0 MIKE CALVERT DIRECTOR 2.00 X 0 0 0 AMANDA CARCAMO DIRECTOR 2.00 X 0 0 0 DAVE GIBBS DIRECTOR 2.00 X 0 0 0 WENDY HUMPHRIES DIRECTOR 2.00 X 0 0 0 MATT MORROW DIRECTOR 2.00 X 0 0 0 JARROD W BROWN CEO 40.00 X X 132000 0 0 PHIL SMITH COO 40.00 X X 80000 0 0 212000 0 0 1 0 0 0 0 235809 2558702 2794511 POSADA/TRUCK INCOME 493000 13972 13972 13972 32400 32400 87271 235809 87271 0 WAREHOUSE RENTAL 493000 17608 17608 MISCELLANEOUS 900099 879 879 18487 2859370 32459 0 32400 X 212000 132094 79906 578903 360706 218197 31110 31110 28185 423 27762 19949 19886 63 20399 20399 306247 248309 57938 53603 53603 30254 12769 5987 11498 37337 37337 53299 53299 26 26 179200 179200 38853 38853 CONSTRUCTION SUPPLIES 71459 71459 REPAIRS AND MAINTENANCE 70713 70713 FOOD 69716 69716 EDUCATION SUPPLIES 53276 53276 205655 173163 31679 813 2060184 1572712 363557 123915 1160057 1901127 607146 130841 1221 1143 3182 4577 4859349 1761946 2764322 3097403 201844 495716 744749 789377 5482521 6420184 26736 50965 26736 50965 X 4952361 6044583 503424 324636 5455785 6369219 5482521 6420184 799186 14248 100000 0 X 0 1 X 1 0 X 2399803 2471569 2603036 3514569 2816272 13805249 2399803 2471569 2603036 3514569 2816272 13805249 1247358 12557891 30336 715 64706 2255 32400 130412 73975 151798 165224 227589 18487 637073 14572734 988983 0.86170 0.89140 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 503424 10000 18743 203424 328743 354590 1169594 1020760 503424 1611359 1256769 354590 0.30419 0.69581 0 0 554546 554546 2778085 1246591 1531494 711977 515355 196622 814741 814741 3097403 ANIMALS AND CROPS 26089 INVESTMENT IN LAZARUS GROUP 730358 SECURITY DEPOSITS 28260 DUE FROM LAZAROUS GROUP 4670 789377 X 2873618 14248 14248 2859370 0 2859370 2060184 0 2060184 0 2060184 PART V, LINE 4: THE FUNDS ARE BEING USING TO CONSTRUCT A NEW SCHOOL. 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, 1 PROGRAM SERVICES HEALTH SERVICES, REFUGE CHILDREN'S HOME, EVANGELISM, OTHER PROJECTS, AGRICULTURE 1330483 1 0 0 0 1 0 1330483 0 1330483 0 0 1 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. PART III ACCOUNTING METHOD: X X X X X X 1 TANDEM LLC PO BOX 336 STRATFORD CT 06615 DONOR DEVELOPMENT AND FUNDRAISING 0 432251 44000 388251 432251 44000 388251 SONGS ON A MISSION 323080 235809 87271 87271 323080 235809 87271 87271 87271 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 AN EXECUTIVE COMPENSATION COMMITTEE ("ECC"), CONSISTING OF THREE DIRECTOS OF THE CORPORATION, WILL MEET ANNUALLY PRIOR TO THE BEGINNING OF THE ORGANIZATION'S FISCAL YEAR. THE ECC 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 ECC 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 CONJUCTION WITH THE EMPLOYEE PERFORMANCE APPRAISALS TO DETERMINE THE SPECIFIC COMPENSATION LEVEL FOR EACH INDIVIDUAL. THE ECC WILL SET THE COMPENSATION LEVEL FOR THE PRESIDENT/CHEIF EXECUTIVE OFFICER. THE PRESIDENT/ CHIEF EXECUTIVE OFFICER WILL SET THE COMPENSATION LEVELS FOR ALL OTHE ORGANIZATION EMPLOYESS. IN THIS PRACTICE THE ECC 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 ECC 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 RECIEVE THE REBUTTABLE RESUMPTION TO REASONABLE NEDD ARE THE FOLLOWING: 1) THE COMPENSATION ARRANGEMENT IS APPROVED IN ADVANCE BY AN "AUTHORIZED BODY" OF THE APPLICABLE TAX-EXEMPT ORGANIZATION WHICH IS COMPOSED ENTRIELY 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 AUTORIZED BODY "ADEQUATELY DOCUMENTED THE BASIS FOR ITS DTERMINATION" 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 ANNUALY BY THE PRESIDENT/CHIEF EXECUTIVE OFFICER WITH ASSISTANCE FROM THE ECC 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 11G CONSULTING: PROGRAM SERVICE EXPENSES 192,527. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 57,938. TOTAL EXPENSES 250,465. OTHER FEES: PROGRAM SERVICE EXPENSES 55,782. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 55,782. LAZARUS GROUP INC 8212 SHOALS BRANCH ROAD PRIMM SPRINGS TN 38476 824430045 SALES OF LOCALLY PRODUCED GOODS TN C -110086 392126 1.00000 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 LAZARUS GROUP INC B FMV LAZARUS GROUP INC M FMV LAZARUS GROUP INC N