2019-10-01T18:04:41-05:00 2018-12-31 831445511 SMITH MARION & CO 5141 VIRGINIA WAY SUITE 400 BRENTWOOD TN 37027 990 2018-01-01 753151070 MISSION LAZARUS INC MIS 6152500229 PO BOX 150524 NASHVILLE TN 37215 JARROD BROWN EXECUTIVE DIRECTOR 6159438895 2019-10-01 1 CHAD PORTER P00183685 6153098959 2019-09-27 66.77.118.76 2019-10-01 12:59:49 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 F7F7080D6E9563D80722564157060F0FD06ADACC 2018 2020-01-14 16:20:31Z JARROD W BROWN 8212 SHOALS BRANCH RD PRIMM SPRINGS TN 38476 2791087 0 X WWW.MISSIONLAZARUS.ORG X 2004 TX TO SPREAD THE GOOD NEWS OF JESUS CHRIST IN DEVELOPING NATIONS THROUGH THE DEVELOPMENT AND HUMANITARIAN PROGRAMS THAT WILL SERVE EXISTING AND OR HELP PLANT NEW CONGREGATIONS - WE HAVE THREE EARLY CHILDHOOD DEVELOPMENT CENTERS IN HONDORAS THAT PROVIDE AN EDUCATION, LOVE, AND TWO MEALS TO EVERY CHILD - WE HAVE A 2000 ACRE RANCH AND CHILDREN'S HOME THAT PROVIDES A "REFUGE" TO THE CHILDREN THAT CALL IT HOME - WE HAVE PLANTED AND MENTOR 27 CONGREGATIONS THROUGHOUT SOUTHERN HONDORAS - WE HAVE PROVIDED MEDICAL ASSISTANCE TO THOUSANDS OF HURTING IN MARGINAL, RURAL, AND REMOTE COMMUNITIES IN HONDORAS - PROVIDE VOCATIONAL AND JR HIGH EDUCAITON TO YOUNG MEN FROM RURAL COMMUNITIES IN SOUTHERN HONDORAS - COMPLETION OF AN AMAZING FACILITY IN PART AU PRINCE HAITI THAT WILL SERVE AS A BASE OF OPERATIONS 8 8 7 349 0 0 2399803 2471569 520425 167005 30336 715 73975 151798 3024539 2791087 5203 902 0 0 1148189 1061043 0 0 43267 1685462 1427368 2838854 2489313 185685 301774 3016677 3385369 47460 117808 2969217 3267561 WE CULTIVATE DIGNITY AND PURPOSE SO INDIVIDUALS CAN LIVE BETTER LIVES NOW AND FOR ETERNITY. 0 0 577761 902 82441 THE MISSION LAZARUS REFUGE CHILDREN'S HOME CONTINUES TO PROVIDE AN AMAZING PLACE FOR HEALING FOR THE NEGLECTED, ORPHANED, AND ABANDONED CHILDREN OF HONDURAS. NOW WITH NEARLY 50 CHILDREN ON SITE, HOUSED IN 7 DIFFERENT HOMES, THE REFUGE IS SHINING A BRIGHT LIGHT IN A COUNTRY OF SO MUCH PAIN AND SUFFERING. 1510271 84564 THE MISSION LAZARUS HACIENDA IS THE WORKING RANCH THAT THE MISSION LAZARUS REFUGE IS LOCATED ON. THIS RANCH PROVIDES INVALUABLE EDUCATION FOR THE CHILDREN OF THE REFUGE WHO ARE LEARNING ABOUT AGRICULTURE AND AGRICULTURE PRODUCTION. WITH OUR LARGE HERDS OF CATTLE, HORSES, AND SHEEP AS WELL AS CROP PRODUCTION THERE ARE MANY OPPORTUNITIES FOR EDUCATION AND CHARACTER BUILDING ACTIVITIES DAILY. 50704 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. 2138736 1 1 0 0 0 0 0 0 0 0 1 0 0 1 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 0 0 0 0 0 0 0 0 1 10 0 1 7 0 0 1 OC 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 0 1 1 1 0 TN TX X JARROD BROWN 6158296587 8212 SHOALS BRANCH RD PRIMM SPRINGS TN 38476 DAVE GIBBS DIRECTOR 5.00 X 0 0 0 EMILY GRAY SECRETARY 5.00 X X 0 0 0 JOHN PATTERSON DIRECTOR 2.00 X 0 0 0 MIKE CALVERT DIRECTOR 2.00 X 0 0 0 PHIL SMITH CHAIRMAN 10.00 X X 0 0 0 TIM COOPER TREASURER 2.00 X 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 PRESIDENT 40.00 X 114667 0 0 114667 0 0 1 0 0 0 0 2471569 2471569 HACIENDA INCOME 721000 84564 84564 POSADA/TRUCK INCOME 493000 82441 82441 167005 715 715 MISCELLANEOUS 900099 151798 151798 151798 2791087 318803 0 715 X 902 902 114667 87253 27414 888010 675710 212300 29083 29083 29283 10998 18285 26335 23889 2446 16337 16337 165526 156358 9168 6669 6669 45489 18984 12514 13991 66056 63045 3011 131777 131777 9002 9002 171611 171611 40473 40473 MATERIALS 143114 143114 MISSION GROUP TRAVEL 108637 108637 REPAIRS AND MAINTENANCE 73378 73378 FOOD 72548 72548 350416 314639 24784 10993 2489313 2138736 307310 43267 232436 444496 1311 459 182896 6971 3887115 1399301 2526454 2487814 47933 107627 25647 338002 3016677 3385369 41485 117808 5975 47460 117808 X 2969217 3267561 2969217 3267561 3016677 3385369 301774 -3430 0 X 0 1 X 1 0 X 1891482 1837991 1810493 2399803 2471569 10411338 1891482 1837991 1810493 2399803 2471569 10411338 10411338 3011 727 4758 30336 715 39547 26647 55966 167382 73975 151798 475768 10926653 1067209 0.95280 0.96640 X 460366 460366 2572989 877430 1695559 740721 521871 218850 113039 113039 2487814 ANIMALS AND CROPS 31747 INVESTMENT IN LAZARUS GROUP 306255 338002 X 2787657 -3430 -3430 2791087 0 2791087 2489313 0 2489313 0 2489313 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, AGRICULT.LIST 74 _ 3CCARAZO - 07/02/18 09:57 AM WORKSHEET SCHEDULE F - STATEMENT OF ACTIVITIES OUTSIDE THE U.S. HONDURAS CAPITAL _ 199385HAITI CAPITAL _ 175662 2241923 1 0 0 0 1 0 2241923 0 2241923 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. 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 24E FUEL AND OIL: PROGRAM SERVICE EXPENSES 63,367. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 63,367. SUPPLIES - OTHER: PROGRAM SERVICE EXPENSES 62,114. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 62,114. CONSTRUCTION SUPPLIES: PROGRAM SERVICE EXPENSES 53,975. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 53,975. EDUCATION SUPPLIES: PROGRAM SERVICE EXPENSES 50,704. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50,704. MEDICAL FEES: PROGRAM SERVICE EXPENSES 49,432. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 49,432. MISCELLANEOUS EXPENSES: PROGRAM SERVICE EXPENSES 17,084. MANAGEMENT AND GENERAL EXPENSES 3,880. FUNDRAISING EXPENSES 10,993. TOTAL EXPENSES 31,957. WEBSITE DEVELOPMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 20,904. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,904. MEDICINE: PROGRAM SERVICE EXPENSES 16,597. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,597. TOOLS: PROGRAM SERVICE EXPENSES 1,366. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,366.