2016-10-21T15:20:01-05:00 2015-12-31 273337428 Smith Marion & Co LLP 1940 Orange Tree Lane Suite 100 Redlands CA 92374 990 2015-01-01 753151070 Mission Lazarus Inc MIS 6158296587 1113 harpeth Industrial Ct Franklin TN 37064 Jarrod Brown EXECUTIVE DIRECTOR 6158296587 2016-10-21 1 Janet Smith P01203649 9093072323 2016-10-21 2015 2017-02-10 21:41:12Z X Jarrod W Brown 5594 Parker Branch Rd Franklin TN 37064 2297728 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 7 6 10 0 0 1896482 1837991 411151 379779 3011 -368 25867 80326 2336511 2297728 0 11637 0 0 839450 930498 0 0 53798 1662320 1471996 2501770 2414131 -165259 -116403 3059083 2989805 82225 100600 2976858 2889205 TO SPREAD THE GOOD NEWS OF JESUS CHRIST IN DEVELOPING NATIONS THROUGH DEVELOPMENT AND HUMANITARIAN PROGRAMS THAT WILL SERVE EXISTING AND OR HELP PLANT NEW CONGREGATIONS 0 0 2103209 11637 459737 The Mission Lazarus Refuge children's home continues to provide an amazing place for healing for the neglected, orphaned, and abandoned children of Honduras. No 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. 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. 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. 2103209 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 1 0 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 1 0 0 6 1 0 1 OC 0 0 0 0 0 0 0 0 0 0 0 X 8 7 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 113 HARPETH INDUSTRIAL CT FRANKLIN TN 37064 MIKE CALVERT DIRECTOR 10.00 X 0 0 0 MIKE NEILL DIRECTOR 2.00 X 0 0 0 Phil Smith DirecTOR 2.00 X 0 0 0 John Patterson dIRECTOR 2.00 X 0 0 0 Tim Cooper dIRECTOR 2.00 X 0 0 0 DAVE GIBBS TREASURER 5.00 X 0 0 0 EMILY GRAY SECRETARY 5.00 X 0 0 0 JARROD W BROWN PRESIDENT 40.00 X 104000 0 0 104000 0 0 1 0 0 0 0 1837991 1837991 HACIENDA INCOME 721000 214097 214097 Posada/Truck Income 493000 165682 165682 379779 -368 -368 MISCELLANEOUS 900099 55966 55966 WAREHOUSE RENTAL 493000 24360 24360 80326 2297728 459737 0 0 11637 11637 113342 113342 785718 785718 16980 14839 2141 14458 12635 1823 18694 16337 2357 42862 35038 5868 1956 147963 125410 16915 5638 32533 32533 40018 5675 23029 11314 71196 71196 7467 7467 201300 154472 46828 50146 38481 11665 ALL OTHER EXPENSES 446281 418235 28046 FOOD 126568 126568 REPAIRS AND MAINTENANCE 107534 107534 MISSION GROUP TRAVEL 95145 95145 84289 84289 2414131 2103209 257124 53798 263775 411000 1205 86963 83440 3473668 1043994 2409654 2429674 29120 30943 269571 33543 3059083 2989805 24830 61158 55135 39442 2260 0 82225 100600 X 2976858 2889205 2976858 2889205 3059083 2989805 -116403 28750 0 X X 0 1 X 1 0 X 2810766 2489925 2629338 1891482 1837991 11659502 2810766 2489925 2629338 1891482 1837991 11659502 11659502 86 688 2171 3011 727 6683 5597 3049 2303 26647 55966 93562 11759747 0.99150 0.99540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 518181 518181 2240560 1043994 1196566 611932 611932 102995 102995 2429674 2297728 0 2297728 0 2297728 2414131 0 2414131 0 2414131 1 Central America and the Caribbean 1 100 PROGRAM SERVICES HEALTH SERVICES, Refuge Children's Home, Evangelism, Other Projects, Agricult 1592675 1 100 0 0 1 100 1592675 0 1592675 Benevolence to individuals in Hondarus Benevolence 11637 Cash gifts Book 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 11 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 Part XII Line 2c There has been no change fro the prior year. AMENDED*****Form 990 Sch F - Box 1 On the original return we neglected to mark the box on Sch F indicating that the organizaiton maintains record to substaniate the amounts of its grants and other assistance. See Attached Sch F