2026-08-24T14:58:17-06:00 2025-12-31 PAYNE WHITE & SCHMUTZ CPA PA 114 W NORTH 1ST STREET SENECA SC 29678 990 2025-01-01 621826550 MOUNT ZION LITERATURE MINISTRY % JOSEPH YODER MOUN 9318638183 PO BOX 37 CLARKRANGE TN 38553 JOSEPH YODER BUSINESS MANAGER 9318638183 2026-08-22 true CHRISTIAN J SCHMUTZ CPA P00057582 8648821937 2026-08-24 2025 2025-03-06 01:10:19Z JOSEPH YODER PO BOX 37 CLARKRANGE TN 38553 4042487 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 8 40 0 0 2197525 2002760 0 80783 71723 -211942 -298330 2066366 1776153 749201 819216 0 64138 62214 0 16311 1059209 993958 1872548 1875388 193818 -99235 9290635 9242009 146321 191850 9144314 9050159 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 1007187 1964453 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, PARAGUAY, PANAMA, CUBA AND VENEZUELA. BOOKS ARE ALSO SOLD WITHIN THE US. 819216 819216 DURING 2025 MZL SPONSORED FREE BOOK DISTRIBUTIONS IN: BOLIVIA, BELIZE, ECUADOR, CUBA, COLOMBIA, HONDURAS, MEXICO, COSTA RICA, PANAMA, VENEZUELA, PARAGUAY, PERU, WITH OVER 150,000 RECIPIENTS. 1826403 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 8 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 19199 0 0 DENNIS MARTIN CHAIRMAN 1.00 0.00 X X 0 0 0 CHRIS HULBERT TREASURER 1.00 0.00 X X 0 0 0 JASON DANIEL SECRETARY 1.00 0.00 X 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 19199 0 0 0 false false false 2002760 77986 2002760 71723 71723 0 1964453 2266334 -301881 -301881 SHIP AND OTHER INCOME 561499 3551 3551 3551 1776153 -298330 0 71723 1911 1911 817305 817305 35665 17028 18637 26549 26549 16011 1095 11944 2972 50197 45298 4899 3005 3005 5660 5660 12968 12968 21252 17662 2093 1497 8799 7815 984 18841 18841 BAD DEBTS 2451 2451 POSTAGE SHIPPING CUSTOMS 845078 839119 5959 DAMAGED OR STOLEN BOOKS 897 897 FEES 4436 4436 4363 4363 1875388 1826403 32674 16311 1255709 1174422 1862892 1897197 1849116 1849500 150000 3868040 3777091 42238 579857 186058 412640 393799 9290635 9242009 122452 191850 23869 146321 191850 X 9070807 8989306 73507 60853 9144314 9050159 9290635 9242009 -99235 5080 0 X false true X false false X 1763262 1717930 4191363 2197525 2002760 11872840 1645634 1894182 2220686 2012070 1964453 9737025 3408896 3612112 6412049 4209595 3967213 21609865 880522 1035744 922908 1004874 987333 4831381 880522 1035744 922908 1004874 987333 4831381 16778484 489 1051 12169 80783 71723 166215 489 1051 12169 80783 71723 166215 6153 15446 1400 24598 3551 51148 3415538 3628609 6425618 4314976 4042487 21827228 0.76870 0.77240 0.01000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10000 10000 476695 106358 370337 6175 3362 2813 86987 76338 10649 393799 ) X 1803890 27737 27737 1776153 1776153 1898045 22657 22657 1875388 1875388 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 150689 SOUTH AMERICA 1 GRANT MAKING LITERATURE 395722 CENTRAL AMERICA AND THE CARIBBEAN GRANT MAKING LITERATURE 233788 SUB-SAHARAN AFRICA GRANT MAKING LITERATURE 36743 EUROPE INCLUDING ICELAND AND GREENLAND GRANT MAKING LITERATURE 363 1 1 817305 817305 EAST ASIA AND THE PACIFIC LITERATURE 150689 CREDIT SOUTH AMERICA LITERATURE 62835 CREDIT SUB-SAHARAN AFRICA LITERATURE 32454 CREDIT 3 LITERATURE DISTRIBUTION SOUTH AMERICA 134000 332887 BOOKS ESTIMATED VALUE LITERATURE DISTRIBUTION CENTRAL AMERICA AND THE CARIBBEAN 12947 205680 BOOKS AND TRACTS ESTIMATED VALUE false false false false false false X 77986 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 PERSON ANY 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 INTEREST A 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 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. PROCEDURES 1. DUTY TO DISCLOSE IN 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 EXISTS AFTER 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 3. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST A. 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 POLICY A. 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 PROCEEDINGS THE 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 ANNUAL STATEMENTS EACH 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, AND D. 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 REVIEWS TO 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.