Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
LATIN AMERICAN MISSIONS BOARDINC
Employer identification number
35-2111411
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
190,948
190,196
174,784
178,011
326,037
1,059,976
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
17,818
15,310
20,209
10,640
63,977
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
190,948
208,014
190,094
198,220
336,677
1,123,953
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
7,000
5,500
12,500
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
25,087
6,680
23,750
20,850
135,374
211,741
c
Add lines 7a and 7b..
25,087
6,680
30,750
20,850
140,874
224,241
8
Public support (Subtract line 7c from line 6.)
899,712
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
190,948
208,014
190,094
198,220
336,677
1,123,953
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
613
17,677
22,843
14,879
17,128
73,140
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
613
17,677
22,843
14,879
17,128
73,140
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
191,561
225,691
212,937
213,099
353,805
1,197,093
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
75.160 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
94.390 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
6.000 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
6.000 %
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
LATIN AMERICAN MISSIONS BOARDINC
Employer identification number
35-2111411
Return Reference
Explanation
FORM 990 - ORGANIZATION'S MISSION
TO ESTABLISH AND SUPPORT MISSIONARY PROJECTS, CLINICS, HOSPITALS, AND OTHER MEDICAL FACILITIES; TO SUPPORT MISSIONARIES AND THOSE INVOLVED IN MISSIONARY OUTREACHES; TO PROVIDE MEDICAL AND HUMANITARIAN RELIEF; TO ESTABLISH ALL OTHER MEANS THAT ARE USEFUL TO PROVIDE MISSIONARY ASSISTANCE AND MEDICAL AND HUMANITARIAN RELIEF; TO PROPAGATE THE FULL GOSPEL OF JESUS CHRIST.
FORM 990, PAGE 6, PART VI, LINE 2
DONALD WEAVER KAREN CRAWFORD DIRECTOR PRESIDENT FAMILY RELATIONSHIP DIXIE S. WEAVER KAREN CRAWFORD TREASURER PRESIDENT FAMILY RELATIONSHIP DONALD WEAVER DIXIE S. WEAVER DIRECTOR TREASURER FAMILY RELATIONSHIP
FORM 990, PAGE 6, PART VI, LINE 6
LATIN AMERICAN MISSIONS BOARD IS ORGANIZED WITH MEMBERS
FORM 990, PAGE 6, PART VI, LINE 7A
MEMBERS MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY.
FORM 990, PAGE 6, PART VI, LINE 7B
SOME DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 11B
THE FORM 990 IS REVIEWED IN ITS ENTIRETY BY THE BOARD OF DIRECTORS IN A DULY-CALLED MEETING PRIOR TO THE SUBMISSION OF THE FORM.
FORM 990, PAGE 6, PART VI, LINE 12C
BEFORE AUTHORIZING OR ENTERING INTO ANY TRANSACTION, THE EXECUTIVE DIRECTOR EVALUATES THE TRANSACTION FOR ANY POTENTIAL CONFLICT OF INTEREST WHICH MAY BE HELD BY EMPLOYEES OR BOARD MEMBERS. LIKEWISE THE BOARD OF DIRECTORS CONDUCTS PERIODIC REVIEWS NO LESS THAN ANNUALLY AND USUALLY QUARTERLY IN WHICH (1) FUTURE AND PAST TRANSACTIONS OF THE ORGANIZATION ARE REVIEWED FOR POTENTIAL CONFLICTS OF INTEREST OF EMPLOYEES AND BOARD MEMBERS (2) COMPENSATION ARRANGEMENTS AND BENEFITS FOR EMPLOYEES AND/OR BOARD MEMBERS ARE EVALUATED TO BE CERTAIN THEY ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING, (3) PARTNERSHIPS, JOINT VENTURES AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS ARE EVALUATED TO BE CERTAIN THEY CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. ALL INDIVIDUALS ARE EXCLUDED FROM PARTICIPATING IN ANY DISCUSSION OF HIS OR HER COMPENSATION ARRANGEMENTS. ANY OTHER PERSON WITH A POTENTIAL OR REAL CONFLICT OF INTEREST IS PROHIBITED FROM PARTICIPATING IN THE DELIBERATIONS OF THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS DETERMINES THE APPROPRIATE DISCIPLINARY ACTIONS FOR ANY INSTANCES OF UNREPORTED CONFLICTS OF INTEREST ACCORDING TO THE ORGANIZATION'S CONFLICT OF INTEREST POLICY.
FORM 990, PAGE 6, PART VI, LINE 15A
IN DETERMINING THE COMPENSATION FOR THE EXECUTIVE DIRECTOR, THE BOARD OF DIRECTORS DETERMINED THE COMPENSATION BASED UPON COMPETENT SURVEY INFORMATION FROM RELIABLE SOURCES FOR COMPARABLE POSITIONS IN OTHER ORGANIZATIONS. THE EXECUTIVE DIRECTOR IS NOT PRESENT FOR ANY DELIBERATIONS REGARDING HIS COMPENSATION.
FORM 990, PAGE 6, PART VI, LINE 15B
IN DETERMINING THE COMPENSATION FOR OTHER OFFICERS OR KEY EMPLOYEES, THE EXECUTIVE DIRECTOR DETERMINED THE COMPENSATION BASED UPON COMPETENT SURVEY INFORMATION FROM RELIABLE SOURCES FOR COMPARABLE POSITIONS IN OTHER ORGANIZATIONS.
FORM 990, PAGE 6, PART VI, LINE 18
THE ORGANIZATION'S IRS FORM 990 FOR THE PRIOR THREE YEARS IS AVAILABLE AT WWW.GUIDESTAR.ORG
FORM 990, PAGE 6, PART VI, LINE 19
THE CONFLICT OF INTEREST POLICY OF THE LATIN AMERICAN MISSIONS BOARD AND THE FORM 990 IS AVAILABLE BY SUBMITTING A WRITTEN REQUEST TO THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.