2025-05-22T15:58:21-04:00 2024-12-31 PAYNE WHITE & SCHMUTZ CPA PA 114 W NORTH 1ST STREET SENECA SC 29678 990 2024-01-01 621826550 MOUNT ZION LITERATURE MINISTRY % JOSEPH YODER MOUN 9318638183 PO BOX 37 CLARKRANGE TN 38553 JOSEPH YODER BUSINESS MANAGER 9318638183 2025-05-22 true true CHRISTIAN J SCHMUTZ CPA P00057582 8648821937 2025-05-22 2024 2025-03-06 01:10:19Z X JOSEPH YODER PO BOX 37 CLARKRANGE TN 38553 4314976 false X X 2001 TN THE MISSION OF MZL IS TO PROMOTE THE PUBLICATION, DISTRIBUTION, AND SALE OF CHRISTIAN LITERATURE IN SPANISH AND ENGLISH SPEAKING COUNTRIES IN LATIN AMERICA, AFRICA, AND OTHER AREAS. 5 5 7 40 0 0 4191363 2197525 0 12169 80783 -238730 -211942 3964802 2066366 538094 749201 0 76324 64138 0 14705 936530 1059209 1550948 1872548 2413854 193818 8977133 9290635 26637 146321 8950496 9144314 THE MISSION OF MZL IS TO PROMOTE THE PUBLICATION, DISTRIBUTION, AND SALE OF CHRISTIAN LITERATURE IN SPANISH AND ENGLISH SPEAKING COUNTRIES IN LATIN AMERICA, AFRICA, AND OTHER AREAS. false false 1074999 2012070 SALE OF CHRISTIAN LITERATURE - MZL SELLS CHRISTIAN LITERATURE INCLUDING BIBLES, DEVOTIONAL BOOKS, SCHOOL CIRRICULUM MATERIALS, AND OTHER INSPIRATIONAL BOOKS THROUGH A NETWORK OF FOREIGN DISTRIBUTORS IN THIRD WORLD COUNTRIES. MOST LITERATURE IS SOLD AT OR BELOW COST AND IS SUBSIDIZED THROUGH CHARITABLE CONTRIBUTIONS FROM THE GENERAL PUBLIC. THIS ENABLES ECONOMICALLY DISADVANTAGED PEOPLE IN THESE COUNTRIES TO AFFORD TO PURCHASE THIS LITERATURE. COUNTRIES INCLUDE HONDURAS, NICARAGUA, MEXICO, COSTA RICA, PERU, BELIZE, CHILE, COLUMBIA, BRAZIL, PARAGUAY, EL SALVADOR, GUATEMALA, PUERTO RICO, BOLIVIA, URUGUAY, DOMINICAN REPUBLIC, PHILIPPINES, LIBERIA, AND KENYA. BOOKS ARE ALSO SOLD WITHIN THE US. 749201 749201 DURING 2024 MZL SPONSORED FREE BOOK DISTRIBUTIONS IN: BOLIVIA, BELEIZE, ECUADOR, CUBA, COLOMBIA, HONDURAS, MEXICO, COSTA RICA, PANAMA, VENEZUELA, PARAGUAY, PERU, WITH OVER 250,000 RECIPIENTS. 1824200 true true false false false false false false false false true false false false false true true false false true true true true false false false false false false false false false false false false false false false true false false false false false false false false true 3 0 true 7 true false false false false false false false false false false false false X 5 5 false false false false false false false true true false false true true true true false false false false false AK CO MD MN MS ND NH SC TN VA WA WI WV X X JOSEPH YODER 9318638183 PO BOX 37 CLARKRANGE TN 38553 JOSEPH YODER BUSINESS MANAGER 40.00 0.00 X 21498 0 0 DENNIS MARTIN CHAIRMAN 1.00 0.00 X 0 0 0 CHRIS HULBERT TREASURER 1.00 0.00 X 0 0 0 JASON DANIEL SECRETARY 1.00 0.00 X 0 0 0 THOMAS SCHLABACH VICE CHAIRMAN 1.00 0.00 X 0 0 0 DANNY DILLER ASSISTANT SECRETARY 1.00 0.00 X 0 0 0 21498 0 0 0 false false false 2197525 80538 2197525 80783 80783 0 2012070 2248610 -236540 -236540 SHIP AND OTHER INCOME 561499 24598 24598 24598 2066366 -211942 0 80783 9709 9709 739492 739492 43375 23212 20163 20763 20763 14461 225 11463 2773 43880 39026 4854 3911 3911 16282 16235 47 9821 9821 1590 1590 26961 23263 2017 1681 15100 15100 450 450 20018 20018 BAD DEBTS -13727 -13727 POSTAGE SHIPPING CUSTOMS 912735 907385 5350 DAMAGED OR STOLEN BOOKS 929 929 FEES 4297 4297 2501 2501 1872548 1824200 33643 14705 1399821 1255709 1782336 1862892 1737195 1849116 90000 3492266 3868040 42857 42238 579857 167217 432658 412640 8977133 9290635 26637 122452 23869 26637 146321 X 8839968 9070807 110528 73507 8950496 9144314 8977133 9290635 193818 0 X false true X false false X 1504881 1763262 1717930 4191363 2197525 11374961 1274907 1645634 1894182 2220686 2012070 9047479 2779788 3408896 3612112 6412049 4209595 20422440 689700 880522 1035744 922908 1004874 4533748 689700 880522 1035744 922908 1004874 4533748 15888692 919 489 1051 12169 80783 95411 919 489 1051 12169 80783 95411 4367 6153 15446 1400 24598 51964 2785074 3415538 3628609 6425618 4314976 20569815 0.77240 0.77160 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10000 10000 476695 93204 383491 6175 2950 3225 86987 71063 15924 412640 X 2105398 39032 39032 2066366 2066366 1911580 39032 39032 1872548 1872548 Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740) MZL HAS ADOPTED ACCOUNTING PRINCIPLES RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MZLS POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO MZL, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN BY MANAGEMENT WITH RESPECT TO A TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. PENALTIES AND INTEREST RELATED TO UNDERPAYMENT OF INCOME TAXES ARE NOT RECORDED AS INCOME TAXES BUT AS PENALTIES AND INTEREST EXPENSE. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF YEAR-END AND, ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. true EAST ASIA AND THE PACIFIC GRANT MAKING LITERATURE 201982 SOUTH AMERICA 1 GRANT MAKING LITERATURE 195564 CENTRAL AMERICA AND THE CARIBBEAN GRANT MAKING LITERATURE 303063 SUB-SAHARAN AFRICA GRANT MAKING LITERATURE 36584 EUROPE INCLUDING ICELAND AND GREENLAND GRANT MAKING LITERATURE 2299 1 1 739492 739492 EAST ASIA AND THE PACIFIC LITERATURE 114036 LITERATURE ESTIMATED VALUE EAST ASIA AND THE PACIFIC LITERATURE 84270 CHRISTIAN LITERATURE ESTIMATED VALUE SOUTH AMERICA LITERATURE 47117 LITERATURE ESTIMATED VALUE SUB-SAHARAN AFRICA LITERATURE 10000 LITERATURE ESTIMATED VALUE EUROPE INCLUDING ICELAND AND GREENLAND LITERATURE 5163 CHRISTIAN LITERATURE ESTIMATED VALUE SUB-SAHARAN AFRICA LITERATURE 25581 BIBLES ESTIMATED VALUE 6 LITERATURE DISTRIBUTION SOUTH AMERICA 73500 148447 BOOKS ESTIMATED VALUE LITERATURE DISTRIBUTION CENTRAL AMERICA AND THE CARIBBEAN 43900 302536 BOOKS AND TRACTS ESTIMATED VALUE false false false false false false Use of grant monitoring procedures (Part I, line 2) ALL ASSISTANCE TO INDIVIDUALS AND ORGANIZATIONS IS APPROVED BY MANAGEMENT AFTER CONSIDERATION IS GIVEN TO THE PROPRIETY OF THE NEEDS PRESENTED FOR FUNDING. MANAGEMENT MONITORS THE USE OF FUNDS ON A REGULAR BASIS. Method of accounting for expenditures (Part I, line 3, col f) MZL USES THE ACCRUAL BASIS OF ACCOUNTING FOR FOREIGN EXPENSES. Number of recipients estimation explanation (Part III, col c) THE NUMBER OF INDIVIDUALS RECEIVING SPECIFIC AID WAS BASED UPON MANAGEMENTS ESTIMATE FROM RECORDS KEPT AT THE BUSINESS OFFICE. Accounting Method (Part II, line 1) MZL USES THE ACCRUAL BASIS OF ACCOUNTING FOR FOREIGN EXPENSES. General Explanation Attachment ACCOUNTING METHOD (PART III)MZL USES THE ACCRUAL BASIS OF ACCOUNTING FOR FOREIGN EXPENSES. false ARC MINISTRIES PO BOX 139 STRAWBERRY AR 72469 874305396 9458 FMV BOOKS 1 X 80538 FAIR MARKET VALUE false false false Form 990 governing body review Part VI line 11 THE BUSINESS MANAGER REVIEWS FORM 990 FOR ACCURACY PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. Conflict of interest policy compliance Part VI line 12c 1. INTERSTED PERSONANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST, AS DEFINED BELOW, IS AN INTERESTED PERSON.2. FINANCIAL INTERESTA PERSON HAS A FINANCIAL INTEREST IF THE PERSON HAS, DIRECTLY OR INDIRECTLY, THROUGH BUSINESS, INVESTMENT, OR FAMILY:A. AN OWNERSHIP OR INVESTMENT INTEREST IN ANY ENTITY WITH WHICH THE ORGANIZATION HAS A TRANSACTION OR ARRANGEMENT.B. A COMPENSATION ARRANGEMENT WITH THE ORGANIZATION OR WITH ANY ENTITY OR INDIVIDUAL WITH WHICH THE ORGANIZATION HAS A TRANSACTION OR ARRANGEMENT, ORC. A POTENTIAL OWNERSHIP OR INVESTMENT INTEREST IN, OR COMPENSATION ARRANGEMENT WITH, ANY ENTITY OR INDIVIDUAL WITH WHICH THE ORGANIZATION IS NEGOTIATING A TRANSACTION OR ARRANGEMENT.COMPENSATION INCLUDES DIRECT AND INDIRECT REMUNERATION AS WELL AS GIFTS OR FAVORS THAT ARE NOT INSUBSTANTIAL.A FINANCIAL INTEREST IS NOT NECESSARILY A CONFLICT OF INTEREST. UNDER ARTICLE III, SECTION 2, A PERSON WHO HAS A FINANCIAL INTEREST MAY HAVE A CONFLICT OF INTEREST ONLY IF THE APPORPRIATE GOVERNING BOARD OR COMMITTEE DECIDES THAT A CONFLICT OF INTEREST EXISTS. PROCEDURES1. DUTY TO DISCLOSEIN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF THE COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT.2. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTSAFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. 3. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTERESTA. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST.B. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT.C. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATIONS BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. 4. VIOLATIONS OF THE CONFLICTS OF INTEREST POLICYA. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE.B. IF, AFTER HEARING THE MEMBERS RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. RECORDS OF PROCEEDINGSTHE MINUTES OF THE GOVERNING BOARD AND ALL COMMITTEES WITH BOARD DELEGATED POWERS SHALL CONTAIN:A. THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE GOVERNING BOARDS OR COMMITTEES DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED.B. THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS. ANNUAL STATEMENTSEACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON:A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY,B. HAS READ AND UNDERSTANDS THE POLCIY,C. HAS AGREED TO COMPLY WITH THE POLICY, ANDD. UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. PERIODIC REVIEWSTO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS:A. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARMS LENGTH BARGAINING.B. WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE ORGANIZATIONS 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. CEO executive director top management comp Part VI line 15a THE COMPENSATION LEVEL OF MZLS BUSINESS MANAGER WAS DETERMINED BY THE GOVERNING BOARD, BUT THE PROCESS IN DOING SO DID NOT CONTAIN ALL THREE ELEMENTS REQUIRED TO CHECK YES. Governing documents etc available to public Part VI line 19 ANNUAL FINANCIAL STATEMENTS AND OTHER GOVERNING DOCUMENTS SUCH AS THE CONFLICT OF INTEREST POLICY AND BY-LAWS ARE AVAILABLE UPON REQUEST. THESE DOCUMENTS MAY ALSO BE INSPECTED AT MZLS BUSINESS OFFICE LOCATED IN DEER LODGE, TN DURING NORMAL BUSINESS HOURS.