LAZARIAN FOUNDATION INC: Form 990PF, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
LAZARIAN FOUNDATION INC (EIN 95-4740552)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-11-13
IRS object ID
202003189349101390
Schema version
2019v5.0
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)
Return2020-11-13T10:16:04-08:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

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 Begin2019-01-01TaxPeriodBeginDt

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 Line12650 E Foothill BlvdAddressLine1Txt
CityPasadenaCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91107ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTANLEY R LAZARIANPersonNm
Person TitleCFO / DIRECTORPersonTitleTxt
Signature2020-11-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGordon P Hoffman CPAPreparerPersonNm
PTINP00161674PTIN
Phone8182408322PhoneNum
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-04-22 16:20:28ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,045,022FMVAssetsEOYAmt
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$101InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$101InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$101InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$50,526DividendsRevAndExpnssAmt
Dividends Net Invst Incm$50,526DividendsNetInvstIncmAmt
Dividends Adj Net Incm$50,526DividendsAdjNetIncmAmt
Total Rev And Expnss$50,627TotalRevAndExpnssAmt
Total Net Invst Incm$50,627TotalNetInvstIncmAmt
Total Adj Net Incm$50,627TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,790AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$2,017TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$3,807TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$57,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$57,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$60,807TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$57,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$10,180ExcessRevenueOverExpensesAmt
Net Investment Income$50,627NetInvestmentIncomeAmt
Adjusted Net Income$50,627AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$74,705SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$56,563SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$56,563SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$927,086OtherInvestmentsBOYAmt
Other Investments EOY$935,048OtherInvestmentsEOYAmt
Other Investments EOYFMV$988,459OtherInvestmentsEOYFMVAmt
Total Assets BOY$1,001,791TotalAssetsBOYAmt
Total Assets EOY$991,611TotalAssetsEOYAmt
Total Assets EOYFMV$1,045,022TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$1,001,791NoDonorRstrNetAssestsBOYAmt
Tot Net Ast Or Fund Balances BOY$1,001,791TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$991,611TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,001,791TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$991,611TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,001,791TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$10,180ExcessRevenueOverExpensesAmt
Subtotal$991,611SubtotalAmt
Tot Net Ast Or Fund Balances EOY$991,611TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$37,000AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$1,017,827NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.03635DistributionYr1Rt
Adjusted Qlfy Distri Yr2$47,000AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$1,017,936NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.04617DistributionYr2Rt
Adjusted Qlfy Distri Yr3$30,700AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$919,664NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.03338DistributionYr3Rt
Adjusted Qlfy Distri Yr4$11,600AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$982,052NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.01181DistributionYr4Rt
Adjusted Qlfy Distri Yr5$80,706AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$953,547NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.08464DistributionYr5Rt
Total Distribution0.212356TotalDistributionRt
Average Distribution0.042471AverageDistributionRt
Net Vl Noncharitable Assets$1,012,204NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$42,989AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$506NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$43,495AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$57,000QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$506InvestmentIncomeExciseTaxAmt
Subtotal$506SubtotalAmt
Tax Based On Investment Income$506TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$1,000EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$1,000TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$9EsPenaltyAmt
Overpayment$485OverpaymentAmt
Applied To ES Tax$485AppliedToESTaxAmt

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 (7 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
STEPHEN H LAZARIAN
2650 E FOOTHILL BLVD SUITE 200PASADENACA91107CEO / DIRECTOR10.00$0
STAN LAZARIAN
2668 E FOOTHILL BLVD SUITE 200PASADENACA91107CFO / 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 200PASADENACA91107Director2.00$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$938,511AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$89,107AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,027,618TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$1,027,618AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$15,414CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,012,204NetVlNoncharitableAssetsAmt
Minimum Investment Return$50,610MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$50,610MinimumInvestmentReturnAmt
Tax Based On Investment Income$506TaxBasedOnInvestmentIncomeAmt
Total Tax$506TotalTaxAmt
Distributable Before Adj$50,104DistributableBeforeAdjAmt
Distributable Before Ded$50,104DistributableBeforeDedAmt
Distributable As Adjusted$50,104DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$57,000ExpensesAndContributionsAmt
Qualifying Distributions$57,000QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$506PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$56,494AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$50,104DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$34,217ExcessDistributionCyovYr5Amt
Total Excess Distribution Cyov$34,217TotalExcessDistributionCyovAmt
Qualifying Distributions$57,000QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$50,104AppliedToCurrentYearAmt
Remaining Distri From Corpus$6,896RemainingDistriFromCorpusAmt
Total Corpus$41,113TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$34,217ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$6,896ExcessDistriCyovToNextYrAmt
Excess From Current Year$6,896ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (10 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
GUALALA BAPTIST CHURCH
37300 CHURCH STGUALALACA95445NONEPCGENERAL SUPPORT$2,500
ARMENIA RELIEF AND DEVELOPMENT
PO BOX 5727PASADENACA91107NONEPCGENERAL SUPPORT$20,000
DOOR OF HOPE
PO BOX 90455PASADENACA91109NONEPCGENERAL SUPPORT$15,000
YOUNG LIFE
PO BOX 520COLORADO SPRINGSCO80901NONEPCGENERAL SUPPORT$5,000
SOUTHERN CALIFORNIA HOSPICE FOUNDAT
3200 PARK CENTER DRIVE SUITE 1250COSTA MESACA92626NONEPCGENERAL SUPPORT$1,000
INTERNATIONAL ACCELERATED MISSIONS
114 ROCK ROADBERNENY12023NONEPCGENERAL SUPPORT$2,500
LAZARIAN WORLD HOMES
PO BOX 968EAGLEID83616NONEPCGENERAL SUPPORT$2,500
KIDS AROUND THE WORLD
1046 CALLE RECODOSAN CLEMENTECA92673NONEPCGENERAL SUPPORT$5,000
JEWS FOR JESUS
60 HAIGHT STREETSAN FRANCISCOCA94102NONEPCGENERAL SUPPORT$1,000
CORNERSTONE FAITH ASSEMBLY MINISTRY
39837 SHERIDAN COURTMURRIETACA92563NONEPCGENERAL SUPPORT$2,500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$57,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$101ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$50,526ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$50,627ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$50,627TotalIncomeProducingActyAmt

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$1,790Amt
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$2,017Amt

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