2015-08-17T08:37:24-07:00 2014-12-31 Cooper Travis & Company PLC 3008 Poston Ave Nashville TN 37203 990 2014-01-01 753151070 Mission Lazarus Inc MISS 6158296587 1113 Harpeth Industrial Ct Franklin TN 37064 Jarrod W Brown President 2015-08-14 true Timothy M Cooper CPA P00369612 6153294500 2014 2016-03-07 17:11:31Z Jarrod W Brown 5594 Parker Branch Rd Franklin TN 37064 2336511 false false X www.missionlazarus.org X 2004 TX 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.- We have three Early Childhood Development Centers in Honduras 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 Honduras.- We have provided medical assistance to thousands of hurting in marginal, rural, and remote communities in Honduras.- Provide Vocational and Jr. High education to young men from rural communities in southern Honduras.- Completion of an amazing facility in Port au Prince Haiti that will serve as a base of operations. 5 4 6 10 0 2629338 1896482 219832 411151 2171 3011 2303 25867 2853644 2336511 0 0 951084 839450 0 19560 1728273 1662320 2679357 2501770 174287 -165259 3251589 3059083 96999 82225 3154590 2976858 X 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. false true 1586931 256262 Various program services including health services, mission groups, evangelism agriculture, rebuilding homes for earthquake victims and special projects. 346913 390 The Mission Lazarus Refuge Children's Home continues to provide an amazing place of 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 a bright light in a country of so much pain and suffering. 211254 11551 The early childhood development centers are educating some of the poorest children in Honduras in some of the roughest communities. The blessing of these schools goes far beyoned 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. 80507 142948 2225605 true true false false false false false false false false true false false true true false true false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 6 true false false true OC false false false false false 0 false false false false false false false false false false X 5 4 false false false false false false false true true false true true true true true true false true true true false TN TX X Jarrod Brown 6158296587 1113 Harpeth Industrial Ct Franklin TN 37064 Mike Calvert Director 10.00 0.00 X 0 0 0 Mike Neill Director 2.00 0.00 X 0 0 0 Jarrod W Brown President 40.00 0.00 X 104000 0 0 Dave Gibbs Treasurer 5.00 0.00 X 0 0 0 Emily Gray Secretary 5.00 0.00 X 0 0 0 104000 1 false false false 0 1896482 5000 1896482 Clinic Consultation 541900 1662 1662 Hacienda Income 721000 142948 142948 Memorabilia Sales 453000 266541 266541 411151 3011 3011 0 0 0 0 0 0 0 Miscellaneous 3627 3627 Warehouse Rental 22240 22240 25867 2336511 437018 3011 X 0 0 0 0 104000 104000 0 718768 689500 29268 0 0 16682 6521 10161 0 17938 17938 47759 47759 0 0 0 97486 96826 660 7763 7763 0 0 0 0 51341 51341 0 0 7882 7882 0 202239 155790 46449 49363 35760 13603 Supplies - Other 355631 345115 10516 Food 132645 132645 Repairs and Maintenance 123509 115799 7710 Mission Group Travel 111083 111083 457681 411646 34238 11797 2501770 2225605 256605 19560 361426 263775 23820 29120 0 45524 0 0 0 0 83759 86963 0 3315093 905439 2332524 2409654 0 0 0 0 404536 269571 3251589 3059083 17117 24830 73365 55135 6517 2260 96999 82225 X 3154590 2976858 3154590 2976858 3251589 3059083 X -165259 -12473 X false true X true false X 1555929 2810766 2489925 2629338 1891482 11377440 0 0 1555929 2810766 2489925 2629338 1891482 11377440 0 11377440 980 86 688 2171 3011 6936 0 8056 5597 3049 2303 26647 45652 11430028 2043071 0.99540 0.99600 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 540850 540850 1911497 439038 1472459 249666 30204 219462 579009 408397 170612 34071 27800 6271 2409654 Animals 29748 Construction In Progress 101945 Employee Advances 1715 Other Assets 1086 Security Deposits 3600 Undeposited Funds 131477 269571 Payroll Liabilities 2260 2260 2336511 2336511 2336511 2501770 2501770 2501770 false Central Amer. & Carribean 0 0 Program Services Health Services 42664 Central Amer. & Carribean 0 0 Program Service Refuge Children's HO 346913 Central Amer. & Carribean 0 0 Program Services Evangelism 315589 Central Amer. & Carribean 0 0 Program Services Other Projects 153088 Central Amer. & Carribean 0 0 Program Services Agriculture 80507 Central Amer. & Carribean 1 0 Program Services Administration 99290 Central Amer. & Carribean 0 0 Program Services Lazarus Lodge 135899 Central Amer. & Carribean 0 0 Program Services Education 211254 Central Amer. & Carribean 0 0 Program Services Special Projects 44094 Central Amer. & Carribean 0 0 Program Services Volunteers 21492 1 1 1450790 1450790 false false false false false false Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services One Early Childhood Development Center in Haiti was closed. The operations have ceased due to a change in Haitian law and regulations regarding children's home. The apparent need of previous years is no longer the case. With this our program objectives have changed to education in Haiti. Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: Various program services including health services, mission groups, evangelism agriculture, rebuilding homes for earthquake victims and special projects. Form 990, Part VI, Line 11b: Form 990 Review Process The treasurer submits Form 990 to the executive committee for review, then it is filed. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts 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, Line 15b: Compensation Review and Approval Process for Officers and Key Employees An executive compensation committee ("ECC"), consisting of three directors 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 conjunction with the employee performance appraisals to determine the specific compensation level for each individual.The ECC will set the compensation level for the president/chief executive officer. The president/chief executive officer will set the compensation levels for all other organization employees. In this practice, the ECC will also review the president/chief executive officer 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 receive the rebuttable resumption fo reasonableness 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 comparability" prior to making its determination; and3) 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 ECC in conjuntion 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, Line 19: Other Organization Documents Publicly Available Financial information is available on our web site and all other governing documents and policies are available upon request. Form 990, Part IX, Line 24e: Other Expenses Clothing: Column (A) - Total = $2828; Column (B) - Program Services = $2828; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Educational Supplies: Column (A) - Total = $28018; Column (B) - Program Services = $28018; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Fuel and Oil: Column (A) - Total = $82907; Column (B) - Program Services = $82907; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Giving: Column (A) - Total = $71524; Column (B) - Program Services = $71524; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Medical: Column (A) - Total = $85561; Column (B) - Program Services = $85561; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Miscellaneous: Column (A) - Total = $11351; Column (B) - Program Services = $11351; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Postage and Shipping: Column (A) - Total = $28712; Column (B) - Program Services = $19073; Column (C) - Management & General = $0; Column (D) - Fundraising = $9639 Form 990, Part IX, Line 24e: Other Expenses Printing and Publications: Column (A) - Total = $2158; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $2158 Form 990, Part IX, Line 24e: Other Expenses Rental Expenses: Column (A) - Total = $65878; Column (B) - Program Services = $37800; Column (C) - Management & General = $28078; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Taxes: Column (A) - Total = $2001; Column (B) - Program Services = $2001; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Utilities: Column (A) - Total = $70583; Column (B) - Program Services = $70583; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Website Expense: Column (A) - Total = $6160; Column (B) - Program Services = $0; Column (C) - Management & General = $6160; Column (D) - Fundraising = $0 Other Changes In Net Assets Or Fund Balances - Other Decreases Prior Period Adjustment for Depreciation = -$12473