2012-10-11T09:09:35-07:00 2011-12-31 Cooper Travis & Company PLC 3008 Poston Ave Nashville TN 37203 990 2011-01-01 753151070 Mission Lazarus Inc MISS 6158296587 PO Box 150524 Nashville TN 37215 Jarrod W Brown 2012-10-10 true Timothy M Cooper CPA 6153294500 2011 2016-02-24 21:20:13Z Jarrod W Brown 5594 Parker Branch Rd Franklin TN 37064 3117491 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 1250 acre ranch and children's home that provides a "Refuge" to the children that call it home.- We have planted and mentor 24 congregations throughout southern Honduras.- We have provided medical assistance to thousands of hurting in marginal, rural, and remote communities in Honduras.-Our newest project is the purchase of a large piece of land in Port au Prince Haiti and the beginning of construction on a new children's home there. 8 8 3 10 0 1577381 2810766 255051 300272 6721 856 8056 5597 1847209 3117491 0 0 524589 670026 0 59720 1372330 1692128 1896919 2362154 -49710 755337 2035372 2782718 7991 0 2027381 2782718 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 1098396 265485 Various program services including health services, mission groups, agriculture and special projects. 495126 78136 Mission Lazarus has planted and continues to mentor 24 congregations throughout southern Honduras, spreading the good news of Jesus Christ. 292403 4139 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 40 children on site, housed in 5 different homes, the refuge is a bright light in a country of so much pain and suffering. 265310 11293 2151235 true true false false false false false false false false true false false true false false true false false true true false false false false false false false false true 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 3 true false false true HO false false false false false false false false 0 false false false false false false false false false false false X 8 8 true false false false false false false true true false true true true true true true false false true true false false TX TN X X Jarrod Brown 6158296587 PO Box 150524 Nashville TN 372150524 Joe Cottrell 2.00 X 0 0 0 Mike Hayes 2.00 X 0 0 0 Bill Brown 5.00 X 0 0 0 Don Dennis 2.00 X 0 0 0 Mike Calvert 10.00 X 0 0 0 Emily Gray 5.00 X 0 0 0 Dave Gibbs 5.00 X 0 0 0 Jarrod W Brown 40.00 X 52000 52000 0 52000 52000 0 false false true 0 2810766 2810766 Refuge Income 110000 132 132 Memorabilia Sales 453000 174687 174687 Hacienda Income 721000 121070 121070 Clinic Consultation 541900 4383 4383 300272 86 86 0 0 0 770 770 770 770 0 0 0 Miscellaneous Income 5597 5597 5597 3117491 306639 86 X 0 0 0 0 52000 52000 0 618026 549622 68404 0 0 0 0 13372 13372 3791 591 3200 0 0 0 71627 71522 105 18962 3090 15872 4231 4231 0 0 0 51252 51252 0 0 0 0 141809 141809 23272 16220 7052 Supplies - Other 335900 335900 Repairs and Maintenance 94107 94107 Mission Groups 99667 99667 Mission Group Travel 105783 105783 Food 327812 327812 400543 340488 16207 43848 2362154 2151235 151199 59720 179765 451409 9724 14177 0 31509 821 0 0 0 13425 0 2147979 446639 1456747 1701340 0 0 0 0 357627 601546 2035372 2782718 3212 2028 2751 7991 0 X 2027381 2782718 2027381 2782718 2035372 2782718 755337 X false true true X false false X 1068462 1182253 1450893 1555929 2810766 8068303 0 0 1068462 1182253 1450893 1555929 2810766 8068303 0 8068303 253 17565 980 86 18884 0 1163 2953 8056 5597 17769 8104956 740534 0.99550 0.99500 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 575585 575585 1082155 185009 897146 133446 7240 126206 279189 201095 78094 77604 53295 24309 1701340 Other Assets 942 Construction In Progress 534045 Animals 66559 601546 3117491 2362154 755337 755337 3117491 3117491 3117491 2362154 2362154 2362154 true Central Amer. & Carribean 0 0 Program Services General 34531 Central Amer. & Carribean 0 0 Program Services Special Projects 84589 Central Amer. & Carribean 0 0 Program Services Education 265310 Central Amer. & Carribean 0 0 Program Services Lazarus Lodge 150019 Central Amer. & Carribean 1 0 Program Services Administration 104527 Central Amer. & Carribean 0 0 Program Services Agriculture 86237 Central Amer. & Carribean 0 0 Program Services Other Projects 98906 Central Amer. & Carribean 0 0 Program Services Evangelism 495126 Central Amer. & Carribean 0 0 Program Service Refuge Children's Ho 292403 Central Amer. & Carribean 0 0 Program Services Health Services 101738 1 1 1713386 1713386 X false false false false false false true X X X X X false false false false false false false false false false Jarrod W Brown 52000 52000 52000 52000 Form 990, Part VI, Line 19 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 VI, Line 15b 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 12c 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 11 Form 990, Part VI, Line 11: Form 990 Review Process The treasurer submits Form 990 to the executive committee for review, then it is filed. Form 990, Part VI, Line 2 Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et Jarrod Brown, President, is the son of John Brown, member of the board. Form 990, Part III, Line 4d Form 990, Part III, Line 4d : Other Program Services Description OTHER PROGRAM SERVICES 4: Various program services including health services, mission groups, agriculture and special projects.