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      <Desc>BASE OPERATIONS--JAARS is heavily engaged in training pilots, mechanics, technicians and support personnel to aid Bible translation, literacy and scripture engagement in remote environments that primarily include jungle rainforests or difficult terrain. We support partners on four continents. The training assists our primary partner, SIL International, and others with transportation solutions where none readily exist with air, land and sea solutions. The approximately 500 personnel at our home base in North Carolina integrate and instruct training on aviation, maritime, land transport, communication, and intercultural relationships. The base also serves as a research &amp; development and engineering station to create future solutions needed in the field. The base serves as the force and logistical provider, program manager, financial and personnel support base with capacity in counseling, healthcare services, housing for trainees, fundraising, and missionary support both domestic and abroad.</Desc>
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        <Desc>Beneficial Interest in split-interest agreements</Desc>
        <BookValueAmt>954982</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>1763915</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>Other Liabilities</Desc>
        <Amt>159018</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Asset Retirement Obligation</Desc>
        <Amt>614915</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>773933</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>19051482</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>0</NetUnrealizedGainsInvstAmt>
      <DonatedServicesAndUseFcltsAmt>8682165</DonatedServicesAndUseFcltsAmt>
      <RecoveriesPriorYearGrantsAmt>0</RecoveriesPriorYearGrantsAmt>
      <OtherRevenueAmt>0</OtherRevenueAmt>
      <RevenueNotReportedAmt>8682165</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>10369317</RevenueSubtotalAmt>
      <InvestmentExpensesNotIncldAmt>0</InvestmentExpensesNotIncldAmt>
      <OtherRevenuesNotIncludedAmt>0</OtherRevenuesNotIncludedAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>10369317</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>20109305</TotExpnsEtcAuditedFinclStmtAmt>
      <DonatedServicesUseFcltsAmt>8682164</DonatedServicesUseFcltsAmt>
      <PriorYearAdjustmentsAmt>0</PriorYearAdjustmentsAmt>
      <LossesReportedAmt>0</LossesReportedAmt>
      <OtherExpensesIncludedAmt>0</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>8682164</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>11427141</ExpensesSubtotalAmt>
      <InvestmentExpensesNotIncld2Amt>0</InvestmentExpensesNotIncld2Amt>
      <OtherExpensesNotIncludedAmt>0</OtherExpensesNotIncludedAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>11427141</TotalExpensesPerForm990Amt>
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      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>Sub-Saharan Africa</RegionTxt>
        <OfficesCnt>0</OfficesCnt>
        <EmployeeCnt>1</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>Grantmaking</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>Transportation Needs</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>199826</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>South America</RegionTxt>
        <OfficesCnt>0</OfficesCnt>
        <EmployeeCnt>1</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>Grantmaking</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>Transportation Needs</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>27860</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>East Asia and the Pacific</RegionTxt>
        <OfficesCnt>0</OfficesCnt>
        <EmployeeCnt>1</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>Grantmaking</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>Transportation Needs</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>59149</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <TotalOfficeCnt>0</TotalOfficeCnt>
      <TotalEmployeeCnt>3</TotalEmployeeCnt>
      <TotalSpentAmt>286835</TotalSpentAmt>
      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>South America</RegionTxt>
        <PurposeOfGrantTxt>Maritime support for the Ticuna Boat Project - purchased boat and motor.</PurposeOfGrantTxt>
        <CashGrantAmt>27860</CashGrantAmt>
        <MannerOfCashDisbursementTxt>Grant</MannerOfCashDisbursementTxt>
        <ValuationMethodUsedDesc>Cost</ValuationMethodUsedDesc>
      </GrantsToOrgOutsideUSGrp>
      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>Sub-Saharan Africa</RegionTxt>
        <PurposeOfGrantTxt>Purchase of boat and motor for bible translation project</PurposeOfGrantTxt>
        <CashGrantAmt>38350</CashGrantAmt>
        <MannerOfCashDisbursementTxt>Grant</MannerOfCashDisbursementTxt>
        <ValuationMethodUsedDesc>Cost</ValuationMethodUsedDesc>
      </GrantsToOrgOutsideUSGrp>
      <Total501c3OrgCnt>2</Total501c3OrgCnt>
      <TotalOtherOrgCnt>2</TotalOtherOrgCnt>
      <TransferToForeignCorpInd>0</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>0</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>0</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>0</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>0</ForeignPartnershipInd>
      <BoycottCountriesInd>0</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule F, Part I, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>A memorandum of agreement with the receiving organization includes the receiving organization's agreement to provide quarterly reports of the uses of the funds received.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleF>
    <IRS990ScheduleI documentId="R000006" softwareId="24021167" softwareVersionNum="v1.00">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Samaritan's Purse</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO Box 3000</AddressLine1Txt>
          <CityNm>Boone</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28607</ZIPCd>
        </USAddress>
        <RecipientEIN>581437002</RecipientEIN>
        <CashGrantAmt>500000</CashGrantAmt>
        <PurposeOfGrantTxt>Funds received at JAARS to support Hurricane Helene relief which exceeded the support JAARS provided to the relief efforts. Samaritan's Purse as a relief organization remains active in the area and had financial needs to support the relief efforts.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Chazak Rescue</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>31 Amy Drive</AddressLine1Txt>
          <CityNm>Gap</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>17527</ZIPCd>
        </USAddress>
        <RecipientEIN>852992874</RecipientEIN>
        <CashGrantAmt>27000</CashGrantAmt>
        <PurposeOfGrantTxt>Chazak Rescue partnered with JAARS during the Hurricane Helene relief efforts. JAARS awarded a grant to supplement their continuing relief efforts.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Moody Aviation</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>6719 E Rutter Avenue</AddressLine1Txt>
          <CityNm>Spokane</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>99212</ZIPCd>
        </USAddress>
        <RecipientEIN>362167792</RecipientEIN>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>Grant for scholarships</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>3</Total501c3OrgCnt>
      <TotalOtherOrgCnt>2</TotalOtherOrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule I, Part I, Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>A memorandum of agreement with the receiving organization is agreed upon.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule I, Part I, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>A memorandum of agreement is made with the receiving organization - if this grant is for an ongoing project the memorandum of agreement includes the receiving organization's agreement to provide quarterly reports of the use of the funds received.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="R000007" softwareId="24021167" softwareVersionNum="v1.00">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990 was prepared by staff and reviewed by the organization's top management before being forwarded to the Finance Committee and Board of Directors for their review, all prior to filing the report.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>All Directors must annually sign a conflict of interest statement to ensure compliance with the organization's conflict of interest policy. The Board Secretary reviews the signed conflict of interest statements and ensures this is accomplished annually</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>For the President - prior to the offer in 2022 the board reviewed current non-profit compensation rates when setting the new President's salary. The wage was adjusted by the board in FY25. For other lead positions, the JAARS salary band current rates provide the guidance in setting the rates.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request. The financial statements and Form 990 are available on the organization's website. jaars.org</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>During the fiscal year there was a change in the value of some split-interest agreements in which JAARS has an interest</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="R000008" softwareId="24021167" softwareVersionNum="v1.00">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Summer Institute of Linguistics Inc (SIL)</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>7500 W Camp Wisdom Rd</AddressLine1Txt>
          <CityNm>Dallas</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>75236</ZIPCd>
        </USAddress>
        <EIN>751840827</EIN>
        <PrimaryActivitiesTxt>Language development</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>TX</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(c)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>line 10</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>1</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>1</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>1</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>1</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>1</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>