LAZARIAN FOUNDATION INC: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
LAZARIAN FOUNDATION INC (EIN 95-4740552)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-06
IRS object ID
202313109349101516
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-11-06T15:36:55-08:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN953654092PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Beeson Hoffman & Siddall IncBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1500 North Central Ave Suite 325AddressLine1Txt
CityGlendaleCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91203ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN954740552EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Lazarian Foundation IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLAZABusinessNameControlTxt
Phone6267443221PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12668 E Foothill BlvdAddressLine1Txt
CityPasadenaCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91107ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTANLEY R LAZARIANPersonNm
Person TitleCFO / DIRECTORPersonTitleTxt
Signature2023-11-06SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstSTANLEY RPersonFirstNm
Person LastLAZARIANPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGordon P Hoffman CPAPreparerPersonNm
PTINP00161674PTIN
Phone8182408322PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$868,198FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$14InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$14InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$14InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$24,947DividendsRevAndExpnssAmt
Dividends Net Invst Incm$24,947DividendsNetInvstIncmAmt
Dividends Adj Net Incm$24,947DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$31,766NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$336,432GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$31,766CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$31,766NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss$56,727TotalRevAndExpnssAmt
Total Net Invst Incm$56,727TotalNetInvstIncmAmt
Total Adj Net Incm$56,727TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,875AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss$8,654OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss$383TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$13OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$10,925TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$52,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$52,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$62,925TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$52,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$6,198ExcessRevenueOverExpensesAmt
Net Investment Income$56,727NetInvestmentIncomeAmt
Adjusted Net Income$56,727AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$9,846SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$10,093SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$10,093SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$1,060,824OtherInvestmentsBOYAmt
Other Investments EOY$858,105OtherInvestmentsEOYAmt
Other Investments EOYFMV$858,105OtherInvestmentsEOYFMVAmt
Total Assets BOY$1,070,670TotalAssetsBOYAmt
Total Assets EOY$868,198TotalAssetsEOYAmt
Total Assets EOYFMV$868,198TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$1,070,670NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$868,198NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$1,070,670TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$868,198TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,070,670TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$868,198TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,070,670TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$6,198ExcessRevenueOverExpensesAmt
Subtotal$1,064,472SubtotalAmt
Other Decreases$196,274OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$868,198TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyVARIOUS SECURITIESPropertyDesc
How AcquiredPHowAcquiredCd
Acquired2021-12-31AcquiredDt
Sold2022-12-31SoldDt
Gross Sales Price$336,432GrossSalesPriceAmt
Cost Or Other Basis$304,666CostOrOtherBasisAmt
Gain Or Loss$31,766GainOrLossAmt
Gains Minus Excess Or Losses$31,766GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$31,766CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$31,766NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$789InvestmentIncomeExciseTaxAmt
Subtotal$789SubtotalAmt
Tax Based On Investment Income$789TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$560EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$560TotalPaymentsAndCreditsAmt
Tax Due$229TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1The FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6267443221PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line12650 E Foothill BlvdAddressLine1Txt
CityPasadenaCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91107ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (6 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
STAN LAZARIAN
2668 E FOOTHILL BLVD SUITE 200PASADENACA91107CEO / DIRECTOR10.00$0
STEPHEN H LAZARIAN JR
2650 E FOOTHILL BLVD SUITE 200PASADENACA91107VP / DIRECTOR2.00$0
DARLENE LAZARIAN WARD
2650 E FOOTHILL BLVD SUITE 200PASADENACA91107SECRETARY / DIR2.00$0
KRISTEN LAZARIAN
2650 E FOOTHILL BLVD SUITE 200PASADENACA91107CFO / DIRECTOR2.00$0
SEAN LAZARIAN
2668 E FOOTHILL BLVD SUITE 200PASADENACA91107Director1.00$0
JEREMY ROSE
2650 E FOOTHILL BLVD SUITE 200PASADENACA91107Director1.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$944,046AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$9,920AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$953,966TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$953,966AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$14,309CashDeemedCharitableAmt
Net Vl Noncharitable Assets$939,657NetVlNoncharitableAssetsAmt
Minimum Investment Return$46,983MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$46,983MinimumInvestmentReturnAmt
Tax Based On Investment Income$789TaxBasedOnInvestmentIncomeAmt
Total Tax$789TotalTaxAmt
Distributable Before Adj$46,194DistributableBeforeAdjAmt
Distributable Before Ded$46,194DistributableBeforeDedAmt
Distributable As Adjusted$46,194DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$52,000ExpensesAndContributionsAmt
Qualifying Distributions$52,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$46,194DistributableAsAdjustedAmt
Excess Distribution Cyov Yr3$6,896ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$8,007ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$41,760ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$56,663TotalExcessDistributionCyovAmt
Qualifying Distributions$52,000QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$46,194AppliedToCurrentYearAmt
Remaining Distri From Corpus$5,806RemainingDistriFromCorpusAmt
Total Corpus$62,469TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$62,469ExcessDistriCyovToNextYrAmt
Excess From Year3$6,896ExcessFromYear3Amt
Excess From Year2$8,007ExcessFromYear2Amt
Excess From Year1$41,760ExcessFromYear1Amt
Excess From Current Year$5,806ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
ARMENIAN RELIEF AND DEVELOPMENT ASS
PO BOX 5727PASADENACA91107NONEPCGENERAL SUPPORT$20,000
DOOR OF HOPE
PO BOX 90455PASADENACA91109NONEPCGENERAL SUPPORT$20,000
YOUNG LIFE
PO BOX 70065PRESCOTTAZ86304NONEPCGENERAL SUPPORT$2,000
SOUTHERN CALIFORNIA HOSPICE FOUNDAT
3200 PARK CENTER DRIVE SUITE 1250COSTA MESACA92626NONEPCGENERAL SUPPORT$1,000
INTERNATIONAL ACCELERATED MISSIONS
114 ROCK ROADBERNENY12023NONEPCGENERAL SUPPORT$2,500
JOHN VERA MAE PERKINS FOUNDATION
PO BOX 10773JACKSONMS39289NONEPFGENERAL SUPPORT$1,000
LAZARIAN WORLD HOMES
PO BOX 968EAGLEID83616NONEPCGENERAL SUPPORT$1,000
CORNERSTONE FAITH ASSEMBLY MINISTRY
39837 SHERIDAN COURTMURRIETACA92563NONEPCGENERAL SUPPORT$2,500
CHRISTIAN LEADERSHIP INTERNATIONAL
PO BOX 250673GLENDALECA91225NONEPCGENERAL SUPPORT$2,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$52,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$14ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$24,947ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$31,766RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$24,961ExclusionAmt
Related Or Exempt Function Incm$31,766RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$56,727TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryTAX PREPARATIONCategoryTxt
Amt$1,875Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescOTHER FEESDesc
Revenue And Expenses Per Books$13RevenueAndExpensesPerBooksAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINVESTMENT FEESCategoryTxt
Amt$8,654Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFEDERAL / STATECategoryTxt
Amt$383Amt

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.