Lazar Foundation
Lazar Foundation consistently spends down its endowment with no officer compensation.
EIN: 136088182 · Sisters, OR · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $2.2M |
| Total Expenses | $1.3M |
| Program Spending | 90% |
| Net Assets | $17.3M |
| Transparency Score | 85/100 |
Search Intent Cockpit
Lazar Foundation Form 990, Revenue, CEO Pay, and IRS Filing Signals
Lazar Foundation is surfaced here as a decision-ready nonprofit financial profile, not just a charity listing. The page consolidates IRS Form 990 revenue, expenses, assets, tax-exempt classification, executive compensation, mission score, red flags, and year-by-year filing history so donors, researchers, journalists, and grant teams can answer the common search questions around Lazar Foundation in one place.
Form 990 Filing Summary
10 filing years are available, with latest revenue of $597K and expenses of $1.3M.
Revenue and Expenses
Lazar Foundation reported $597K in revenue and $1.3M in expenses, a deficit of $721K.
Executive Compensation
Officer, director, trustee, and key employee pay is reviewed from IRS 990 compensation disclosures when present.
Charity Score and Red Flags
85/100 mission score, 2 red flags, and 4 strengths are shown from structured and AI review.
Is Lazar Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
IRS 990 Data Cockpit
Where the Money Comes From and Where It Goes
Revenue Source Mix
Revenue-source line items are not available on the stored filing yet. Future ingestion now preserves contribution, program-revenue, and investment-income fields when ProPublica provides them.
Expense Deployment
| Program services | $1.2M (90%) |
Across stored filings, Lazar Foundation shows contribution history pending. Next enrichment targets: revenue-source fields, IRS BMF classification.
Decision Cockpit
One-Stop Donor, Research, and Peer Context Hub
| Decision Lens | Signal | What to Inspect Next |
|---|---|---|
| Legitimacy | Some Concerns | Good filing record; 2 red flags identified |
| Mission spend | 90% to programs | Excellent |
| Financial durability | Grade B | 10 stored filing years |
| Peer context | Compare with River Restoration Northwest Inc | Oregon and category context |
Trust Check
Review legitimacy, deductibility, red flags, and filing consistency.
Open charity check →Peer Benchmark
Compare against real state and category peers.
Compare with River Restoration Northwest Inc →All Oregon nonprofits
Local and Sector Spokes
Move into this nonprofit's local market, category, and sector maps.
Sisters, OR nonprofitsFollow the Money
Jump into spending, compensation, rankings, and filing-year evidence.
State spending analysisState compensation analysis
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Donation Decision Flow
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Keep the Investigation Moving
Lazar Foundation directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Lazar Foundation
Lazar Foundation (EIN: 136088182) is a nonprofit organization based in Sisters, OR. The organization reported total revenue of $2.2M and total assets of $16.2M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Lazar Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Lazar Foundation is a mid-size nonprofit that has been operating for 67 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -8.6%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $597K |
| Total Expenses | $1.3M |
| Surplus / Deficit | $-720,962 |
| Total Assets | $17.3M |
| Total Liabilities | $1 |
| Net Assets | $17.3M |
| Operating Margin | -120.7% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 157.9 months |
Financial Health Grade: B
In 2023, Lazar Foundation reported a deficit of $721K with expenses exceeding revenue, holds 157.9 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), Lazar Foundation's revenue has declined at a compound annual growth rate (CAGR) of -8.6%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -10.0% | -6.5% | -4.0% |
| 2022 | -62.6% | +6.6% | -4.0% |
| 2021 | +115.6% | +5.9% | +2.4% |
| 2020 | +7.4% | -1.9% | -4.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1959 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Lazar Foundation with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, Lazar Foundation allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $721K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
The Lazar Foundation reports 0% officer compensation across all ten available IRS 990 filings, indicating that no executives are paid from the organization's funds, which is highly favorable for donor confidence and efficient resource allocation.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Lazar Foundation's IRS 990 filings:
- Consistent decline in assets over the past decade, from $23,643,285 in 2013 to $16,164,269 currently, indicating a spend-down model without clear replenishment.
- Lack of detailed expense breakdown (program, admin, fundraising) in the provided summary makes it difficult to fully assess spending efficiency beyond the absence of officer compensation.
Strengths
The following positive indicators were identified for Lazar Foundation:
- Zero officer compensation reported across all ten filings, demonstrating excellent financial stewardship and commitment to mission.
- Consistent IRS 990 filing history, indicating strong transparency and compliance.
- Significant asset base ($16,164,269) allows for substantial grant-making or program activities.
- Clear strategy of deploying assets, as evidenced by expenses consistently exceeding revenue in recent years.
Frequently Asked Questions about Lazar Foundation
Is Lazar Foundation a legitimate charity?
Lazar Foundation (EIN: 136088182) is a registered tax-exempt nonprofit based in Oregon. Our AI analysis gives it a Mission Score of 85/100. It has 10 years of IRS 990 filings on record. Total revenue: $2.2M. 2 red flags identified. 4 strengths noted. Financial health grade: B.
How does Lazar Foundation spend its money?
Lazar Foundation directs 90% of its spending to programs and services. This exceeds the 65% industry benchmark.
Are donations to Lazar Foundation tax-deductible?
Lazar Foundation is registered as a tax-exempt nonprofit (EIN: 136088182). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is Lazar Foundation located?
Lazar Foundation is headquartered in Sisters, Oregon and files with the IRS under EIN 136088182.
How many years of IRS 990 filings does Lazar Foundation have?
Lazar Foundation has 10 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $2.2M in total revenue.
Is Lazar Foundation a good charity?
Based on the available data, Lazar Foundation appears to be a well-managed grant-making foundation with no executive compensation and a consistent history of spending down its assets to fulfill its mission. Its transparency in filing 990s is also a positive sign.
Why are expenses consistently higher than revenue?
The consistent trend of expenses exceeding revenue (e.g., $1,318,154 expenses vs. $597,192 revenue in 2023) suggests that Lazar Foundation operates as a spend-down foundation, utilizing its endowment to fund its activities rather than relying solely on annual contributions.
What is the long-term financial outlook for Lazar Foundation?
The foundation's assets have steadily declined from $23,643,285 in 2013 to $16,164,269 currently. While this is consistent with a spend-down strategy, it implies a finite operational lifespan unless new significant endowments or revenue streams are established.
Filing History
IRS 990 filing history for Lazar Foundation showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Lazar Foundation's revenue has declined by 65.9%, moving from $1.8M to $597K. Total assets decreased by 25.6% over the same period, from $23.3M to $17.3M. Total functional expenses fell by 10%, from $1.5M to $1.3M. In its most recent filing year (2023), Lazar Foundation reported a deficit of $721K, with expenses exceeding revenue. The organization holds $1 in liabilities against $17.3M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $17.3M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $597K | $1.3M | $17.3M | $1 | — | View 990 |
| 2022 | $663K | $1.4M | $18.1M | $1 | — | View 990 |
| 2021 | $1.8M | $1.3M | $18.8M | $1 | — | View 990 |
| 2020 | $822K | $1.2M | $18.4M | $1 | — | — |
| 2019 | $766K | $1.3M | $19.1M | $0 | — | View 990 |
| 2015 | $-113,301 | $1.3M | $21.6M | $45K | — | View 990 |
| 2014 | $721K | $1.2M | $23.1M | $38K | — | View 990 |
| 2013 | $2.1M | $1.3M | $23.6M | $91K | — | View 990 |
| 2012 | $651K | $1.3M | $22.7M | $11K | — | View 990 |
| 2011 | $1.8M | $1.5M | $23.3M | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $597K, expenses of $1.3M, and assets of $17.3M (revenue -10.0% year-over-year).
- 2022: Revenue of $663K, expenses of $1.4M, and assets of $18.1M (revenue -62.6% year-over-year).
- 2021: Revenue of $1.8M, expenses of $1.3M, and assets of $18.8M (revenue +115.6% year-over-year).
- 2020: Revenue of $822K, expenses of $1.2M, and assets of $18.4M (revenue +7.4% year-over-year).
- 2019: Revenue of $766K, expenses of $1.3M, and assets of $19.1M.
- 2015: Revenue of $-113,301, expenses of $1.3M, and assets of $21.6M (revenue -115.7% year-over-year).
- 2014: Revenue of $721K, expenses of $1.2M, and assets of $23.1M (revenue -66.3% year-over-year).
- 2013: Revenue of $2.1M, expenses of $1.3M, and assets of $23.6M (revenue +228.7% year-over-year).
- 2012: Revenue of $651K, expenses of $1.3M, and assets of $22.7M (revenue -62.9% year-over-year).
- 2011: Revenue of $1.8M, expenses of $1.5M, and assets of $23.3M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Lazar Foundation:
Data Sources and Methodology
This transparency report for Lazar Foundation is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.