Create a Google Sheet worksheet comparing two lists

I am needing a Google Sheet worksheet created where I can copy and paste two lists into it each month and have it compare the lists and highlight the differences. I will need it to be able to compare partial matches, as one list is full names and the other is showing first and last names - therefore I will need it to be able to match the last name even if the entire cell does not match.

I have uploaded an example. In the example, there is 1 sheet for "subscription members" and another sheet for "google forms". I need the worksheet to be able to tell me who is on the subscription members list but not the google forms list.

Please let me know what info I can provide to help you understand this project.