2014-08-14T07:37:21-07:00 2013-12-31 Cooper Travis & Company PLC 3008 Poston Ave Nashville TN 37203 990 2013-01-01 753151070 Mission Lazarus Inc MISS 6158296587 1113 Harpeth Industrial Ct Franklin TN 37064 Jarrod W Brown President 2014-08-13 true Timothy M Cooper CPA P00369612 6153294500 2013 2015-11-30 17:44:51Z Jarrod W Brown 5594 Parker Branch Rd Franklin TN 37064 2853644 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 four Early Childhood Development Centers in Honduras that provide an education, love, and two meals to every child.- We have a 1400 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.- Completion of an amazing facility in Port au Prince Haiti that will serve as a base of operations. 5 5 6 10 0 2489925 2629338 453731 219832 -18508 2171 3049 2303 2928197 2853644 0 0 764003 951084 0 29609 1971397 1728273 2735400 2679357 192797 174287 2976765 3251589 96999 2976765 3154590 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 false 1525267 218654 Various program services including health services, mission groups, agriculture, rebuilding homes for earthquake victims and special projects. 374980 199 Mission Lazarus has planted and continues to mentor 27 congregations throughout southern Honduras and has partnered with numerous congregations throughout Haiti, spreading the good news of Jesus Christ. 253796 937 The early childhood development centers are educating some of the poorest children in Honduras and Haiti 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. 250794 43 2404837 true true false false false false false false false false true false false true true false false 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 5 false false false false false false false true true false true true true true true true false true true true false 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 92667 0 0 Dave Gibbs Treasurer 5.00 0.00 X 0 0 0 Emily Gray Secretary 5.00 0.00 X 0 0 0 92667 0 false false false 0 2629338 2629338 Clinic Consultation 541900 2215 2215 Food and Beverage Sales 453000 2230 2230 Hacienda Income 721000 85721 85721 Memorabilia Sales 453000 129666 129666 219832 2171 2171 0 0 0 0 0 0 0 Miscellaneous Income 2303 2303 2303 2853644 222135 2171 X 0 0 0 0 92667 92667 0 810575 725573 85002 0 17520 17520 30322 30322 0 23366 23366 12884 4290 8594 0 0 0 89912 89743 169 2480 1611 869 5875 5875 0 0 0 85021 85021 0 0 7235 7235 0 171438 171438 33555 27287 6268 Mission Group Travel 339656 339656 Food 172376 172376 Supplies - Other 164827 164827 Repairs and Maintenance 150647 150647 469001 393925 46336 28740 2679357 2404837 244911 29609 393137 361426 16000 23820 0 14888 45524 0 0 0 87881 83759 0 3079950 747426 2182843 2332524 0 0 0 0 282016 404536 2976765 3251589 17117 73365 6517 0 96999 X 2976765 3154590 2976765 3154590 2976765 3251589 174287 3538 X false true X true false X 1450893 1555929 2810766 2489925 2629338 10936851 0 0 1450893 1555929 2810766 2489925 2629338 10936851 0 10936851 17565 980 86 688 2171 21490 0 2953 8056 5597 3049 2303 21958 10980299 1496870 0.99600 0.99580 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 583722 583722 1672538 346158 1326380 194439 26672 167767 592712 347473 245239 36539 27123 9416 2332524 Animals 59635 Construction In Progress 337790 Employee Advances 1969 Other Assets 942 Security Deposits 4200 404536 Payroll Liabilities 6517 6517 false Central Amer. & Carribean 0 0 Program Services Health Services 80793 Central Amer. & Carribean 0 0 Program Service Refuge Children's Ho 250794 Central Amer. & Carribean 0 0 Program Services Evangelism 374980 Central Amer. & Carribean 0 0 Program Services Other Projects 74066 Central Amer. & Carribean 0 0 Program Services Agriculture 120423 Central Amer. & Carribean 1 0 Program Services Administration 108211 Central Amer. & Carribean 0 0 Program Services Lazarus Lodge 149382 Central Amer. & Carribean 0 0 Program Services Education 253796 Central Amer. & Carribean 0 0 Program Services Special Projects 75916 Central Amer. & Carribean 0 0 Program Services Volunteers 29696 1 1 1518057 1518057 false false false false false false Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: Various program services including health services, mission groups, 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 agreement.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 = $5715; Column (B) - Program Services = $5715; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Fuel and Oil: Column (A) - Total = $110296; Column (B) - Program Services = $110296; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Giving: Column (A) - Total = $39381; Column (B) - Program Services = $39381; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Medical: Column (A) - Total = $44880; Column (B) - Program Services = $44880; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Miscellaneous Fundraising: Column (A) - Total = $27; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $27 Form 990, Part IX, Line 24e: Other Expenses Miscellaneous: Column (A) - Total = $89165; Column (B) - Program Services = $89165; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Postage and Shipping: Column (A) - Total = $33706; Column (B) - Program Services = $17159; Column (C) - Management & General = $0; Column (D) - Fundraising = $16547 Form 990, Part IX, Line 24e: Other Expenses Printing and Publications: Column (A) - Total = $11596; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $11596 Form 990, Part IX, Line 24e: Other Expenses Rental Expenses: Column (A) - Total = $50985; Column (B) - Program Services = $12917; Column (C) - Management & General = $38068; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Taxes: Column (A) - Total = $514; Column (B) - Program Services = $514; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Utilities: Column (A) - Total = $73898; Column (B) - Program Services = $73898; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Video Production: Column (A) - Total = $386; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $386 Form 990, Part IX, Line 24e: Other Expenses Website Expense: Column (A) - Total = $8452; Column (B) - Program Services = $0; Column (C) - Management & General = $8268; Column (D) - Fundraising = $184