LAZARIAN FOUNDATION INC: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
LAZARIAN FOUNDATION INC (EIN 95-4740552)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-14
IRS object ID
202543189349104044
Schema version
2024v5.2
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)
Return2025-11-14T12:59:31-08:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt
Disaster ReliefLOS ANGELES COUNTY FIRESDisasterReliefTxt

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 Begin2024-01-01TaxPeriodBeginDt

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 Line15462 2nd StAddressLine1Txt
CityIrwindaleCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91706ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTANLEY R LAZARIANPersonNm
Person TitleCFO / DIRECTORPersonTitleTxt
Signature2025-11-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
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
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,444,797FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$452,420ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$87InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$87InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$87InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$59,587DividendsRevAndExpnssAmt
Dividends Net Invst Incm$59,587DividendsNetInvstIncmAmt
Dividends Adj Net Incm$59,587DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$8,439NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$285,156GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$8,439CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$8,439NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss$520,533TotalRevAndExpnssAmt
Total Net Invst Incm$68,113TotalNetInvstIncmAmt
Total Adj Net Incm$68,113TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,875AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss$10,458OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$10,458OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss$619TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$12,952TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$10,458TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$192,250ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$192,250ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$205,202TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$10,458TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$192,250TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$315,331ExcessRevenueOverExpensesAmt
Net Investment Income$57,655NetInvestmentIncomeAmt
Adjusted Net Income$68,113AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$21,068SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$31,507SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$31,507SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$1,064,580OtherInvestmentsBOYAmt
Other Investments EOY$1,413,290OtherInvestmentsEOYAmt
Other Investments EOYFMV$1,413,290OtherInvestmentsEOYFMVAmt
Total Assets BOY$1,085,648TotalAssetsBOYAmt
Total Assets EOY$1,444,797TotalAssetsEOYAmt
Total Assets EOYFMV$1,444,797TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$1,085,648NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$1,444,797NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$1,085,648TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,444,797TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,085,648TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,444,797TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,085,648TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$315,331ExcessRevenueOverExpensesAmt
Other Increases$43,818OtherIncreasesAmt
Subtotal$1,444,797SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,444,797TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyVARIOUS INVESTMENTSPropertyDesc
How AcquiredPHowAcquiredCd
Acquired2024-01-01AcquiredDt
Sold2024-12-31SoldDt
Gross Sales Price$285,156GrossSalesPriceAmt
Cost Or Other Basis$276,717CostOrOtherBasisAmt
Gain Or Loss$8,439GainOrLossAmt
Gains Minus Excess Or Losses$8,439GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$8,439CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$8,439NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$801InvestmentIncomeExciseTaxAmt
Subtotal$801SubtotalAmt
Tax Based On Investment Income$801TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$800EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$800TotalPaymentsAndCreditsAmt
Tax Due$1TaxDueAmt
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$1,174,509AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$12,649AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,187,158TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$1,187,158AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$17,807CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,169,351NetVlNoncharitableAssetsAmt
Minimum Investment Return$58,468MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$58,468MinimumInvestmentReturnAmt
Tax Based On Investment Income$801TaxBasedOnInvestmentIncomeAmt
Total Tax$801TotalTaxAmt
Distributable Before Adj$57,667DistributableBeforeAdjAmt
Distributable Before Ded$57,667DistributableBeforeDedAmt
Distributable As Adjusted$57,667DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$192,250ExpensesAndContributionsAmt
Qualifying Distributions$192,250QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$57,667DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$6,896ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$8,007ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$41,760ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$5,806ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$111,579ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$174,048TotalExcessDistributionCyovAmt
Qualifying Distributions$192,250QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$57,667AppliedToCurrentYearAmt
Remaining Distri From Corpus$134,583RemainingDistriFromCorpusAmt
Total Corpus$308,631TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$6,896ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$301,735ExcessDistriCyovToNextYrAmt
Excess From Year4$8,007ExcessFromYear4Amt
Excess From Year3$41,760ExcessFromYear3Amt
Excess From Year2$5,806ExcessFromYear2Amt
Excess From Year1$111,579ExcessFromYear1Amt
Excess From Current Year$134,583ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (11 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
ARMENIAN RELIEF AND DEVELOPMENT ASS
PO BOX 5727PASADENACA91107NONEPCGENERAL SUPPORT$43,000
DOOR OF HOPE
PO BOX 90455PASADENACA91109NONEPCGENERAL SUPPORT$105,000
YOUNG LIFE
PO BOX 70065PRESCOTTAZ86304NONEPCGENERAL SUPPORT$5,000
INTERNATIONAL ACCELERATED MISSIONS
114 ROCK ROADBERNENY12023NONEPCGENERAL SUPPORT$5,250
LAZARIAN WORLD HOMES
PO BOX 968EAGLEID83616NONEPCGENERAL SUPPORT$2,500
CORNERSTONE FAITH ASSEMBLY MINISTRY
39837 SHERIDAN COURTMURRIETACA92563NONEPCGENERAL SUPPORT$2,500
CHRISTIAN LEADERSHIP INTERNATIONAL
PO BOX 250673GLENDALECA91225NONEPCGENERAL SUPPORT$2,500
DYNAMIC CHURCH PLANTING INTL
PO BOX 4119OCEANSIDECA92052NONEPCGENERAL SUPPORT$7,500
PASADENA CHRISTIAN SCHOOL
1515 N LOS ROBLES AVEPASADENACA91104NONEPCGENERAL SUPPORT$1,000
THE PRAYER COLUMN
3570 EVE CIRCLE LJURUPA VALLEYCA91752NONEPCGENERAL SUPPORT$1,000
LEADERSHIP FOUNDATIONS
902 MARKET STREETTACOMAWA98402NONEPCGENERAL SUPPORT$17,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$192,250TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$87ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$59,587ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$8,439RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$59,674ExclusionAmt
Related Or Exempt Function Incm$8,439RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$68,113TotalIncomeProducingActyAmt

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

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp (3 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionIndNoncash ContributionNoncashContributionInd
LAZARIAN FAMILY TRUST
1253 OAKLAND RDGLENDORACA91741$60,158Yes (X)Yes (X)
LAZARIAN FAMILY TRUST
2253 OAKLAND RDGLENDORACA91741$377,262Yes (X)
JEFFREY DARLENE WARD
3PO BOX 1390GUALALACA95445$15,000Yes (X)

Non Cash Property Contribution NonCashPropertyContributionGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Noncash Property60 SHS APPLENoncashPropertyDesc
Fair Market Value$10,158FairMarketValueAmt
Received2024-05-01ReceivedDt

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 Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINVESTMENT FEESCategoryTxt
Amt$10,458Amt
Net Investment Income$10,458NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFEDERAL / STATECategoryTxt
Amt$619Amt

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