Civic Intelligence

The Lazarus Project Inc

990 • Fiscal year 2023 • EIN 01-0759717

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 11, 2024

Organization ProfileLAZARUSPROJECTMN.ORG
2520 Pilot Knob Road 190Mendota Heights, MN 55120

(651) 452-1500

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

87th percentile

0.60x

Higher debt load relative to assets than 87% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

72nd percentile

0.30x

Higher debt load relative to revenue than 72% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

56th percentile

7.1%

Higher net margin than 56% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

71st percentile

$108,369

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 9.7% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

42nd percentile

1.5%

Faster asset growth than 42% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

80th percentile

40%

Faster revenue growth than 80% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$566,549

Up $8,472 (+1.5%) from 2022

Net Assets

Up

$226,823

Up $79,063 (+54%) from 2022

Liabilities

Down

$339,726

Down $70,591 (-17%) from 2022

Revenue And Expenses
Liabilities / Revenue72nd percentileNet Margin56th percentile

Revenue

Up

$1,115,832

Up $321,090 (+40%) from 2022

Expenses

Down

$1,036,769

Down $5,854 (-0.6%) from 2022

Net Income

Up

$79,063

Up $326,944 (+132%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth42nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2011: $411,639Liabilities 2011: $38,298Net Assets 2011: $373,3412011Assets 2012: $528,143Liabilities 2012: $44,357Net Assets 2012: $483,7862012Assets 2013: $586,433Liabilities 2013: $51,419Net Assets 2013: $535,0142013Assets 2014: $567,659Liabilities 2014: $29,377Net Assets 2014: $538,2822014Assets 2015: $538,763Liabilities 2015: $53,531Net Assets 2015: $485,2322015Assets 2016: $364,976Liabilities 2016: $53,821Net Assets 2016: $311,1552016Assets 2017: $230,502Liabilities 2017: $71,533Net Assets 2017: $158,9692017Assets 2018: $330,930Liabilities 2018: $34,730Net Assets 2018: $296,2002018Assets 2019: $378,963Liabilities 2019: $42,997Net Assets 2019: $335,9662019Assets 2020: $415,461Liabilities 2020: $42,087Net Assets 2020: $373,3742020Assets 2021: $462,058Liabilities 2021: $48,354Net Assets 2021: $413,7042021Assets 2022: $558,077Liabilities 2022: $410,317Net Assets 2022: $147,7602022Assets 2023: $566,549Liabilities 2023: $339,726Net Assets 2023: $226,8232023Assets 2024: $640,130Liabilities 2024: $516,502Net Assets 2024: $123,6282024

Highlighted filing

2023

Assets$566,549
Liabilities$339,726
Net Assets$226,823
Open 2023 Filing

Operations Trend

Revenue Growth80th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2011: $875,8242011Expenses 2012: $928,3512012Revenue 2013: $974,350Expenses 2013: $923,122Net Income 2013: $51,2282013Revenue 2014: $1,031,057Expenses 2014: $1,027,789Net Income 2014: $3,2682014Revenue 2015: $1,042,376Expenses 2015: $1,095,426Net Income 2015: -$53,0502015Revenue 2016: $1,061,734Expenses 2016: $1,235,811Net Income 2016: -$174,0772016Revenue 2017: $1,155,775Expenses 2017: $1,307,961Net Income 2017: -$152,1862017Revenue 2018: $1,341,339Expenses 2018: $1,204,108Net Income 2018: $137,2312018Revenue 2019: $1,062,852Expenses 2019: $1,023,086Net Income 2019: $39,7662019Revenue 2020: $1,030,032Expenses 2020: $992,624Net Income 2020: $37,4082020Revenue 2021: $1,034,622Expenses 2021: $994,292Net Income 2021: $40,3302021Revenue 2022: $794,742Expenses 2022: $1,042,623Net Income 2022: -$247,8812022Revenue 2023: $1,115,832Expenses 2023: $1,036,769Net Income 2023: $79,0632023Revenue 2024: $891,574Expenses 2024: $994,769Net Income 2024: -$103,1952024

Highlighted filing

2023

Revenue$1,115,832
Expenses$1,036,769
Net Income$79,063
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 11, 2024
Return Version
2023v5.1
Gross Receipts
$1,115,832
Mission and Program Overview

Mission

To operate as an applied behavior analysis therapy center serving children with Autism Spectrum Disorder (ASD). Lazarus provides ASD children, their families and their communities reliable high quality therapy to bring each other to their highest potential.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$118,621$197,981▲ $79,360
Cash and Non-Interest-Bearing Accounts$53,304$111,069▲ $57,765
Savings and Temporary Cash Investments$1,961$1,976▲ $15
Prepaid Expenses and Deferred Charges$1,169$913▼ $256
Land, Buildings, and Equipment, Net$0--
Total Assets$558,077$566,549▲ $8,472
Other Assets Total$383,022$254,610▼ $128,412
Liabilities
Other Liabilities$396,533$257,085▼ $139,448
Accounts Payable and Accrued Expenses$13,784$46,401▲ $32,617
Unsecured Notes Loans Payable-$36,240-
Total Liabilities$410,317$339,726▼ $70,591
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$147,760$226,823▲ $79,063
Total Net Assets Fund Balance$147,760$226,823▲ $79,063
Total Liabilities and Net Assets / Fund Balance$558,077$566,549▲ $8,472

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$239,995--
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Peggy HowellExecutive DirectorFT$108,369$108,369
Rebecca EdeburnFinance Director/treasurerPT$46,379$46,379

Board Members and Trustees

NameTitle
David SerranoPresident
Asneth OmareVice President
Joe LuckingDirector
Thomas CohenSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$71,668
Program Service Revenue
$1,044,125
Investment Income
$39
Other Revenue
$0
All Other Contributions
$71,668
Change in Net Assets
$79,063

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,115,832
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,115,832
Total Revenue per Form 990
$1,115,832
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$710,536
Other Expenses$326,233
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$451,226$45,828-$497,054
Occupancy$153,352$15,575-$168,927
Current Officers, Directors, Trustees, and Key Employees$140,480$14,268-$154,748
Payroll Taxes$45,004$4,571-$49,575
Fees for Services Other$24,460$19,467-$43,927
Office Expenses$36,211$3,678-$39,889
Fees for Services Legal$11,801$9,393-$21,194
Insurance$13,620$1,383-$15,003
Other Employee Benefits$8,315$844-$9,159
Other Expenses$4,992$734-$4,992
All Other Expenses$3,845$391-$4,236
Travel$821--$821
Advertising$334$34-$368
Total Functional Expenses$920,603$116,166$0$1,036,769

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,036,769
Total Expenses per Audited Statements$1,036,769
Total Expenses per Form 990$1,036,769
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Husband of TreasurerPayroll and ItNo$3,519
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$257,085
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Line 2 explanation - treasurer and executive director”

Form 990, Part VI, Section B, Line 11B

“Line 11b explanation - review at board meeting prior to filing with state and federal government.”

Form 990, Part VI, Section B, Line 12C

“Annual discussion at board meeting.”

Form 990, Part VI, Section B, Line 15

“Budget is set for the calendar year, review is completed and compensation is adjusted. Email provided to operations director with new salary numbers”

Form 990, Part VI, Section C, Line 19

“The procedure manual is available at all times. Financial statements are available upon request at the lazarus office or on guidestar at www.guidestar.com.”

Filing and Contact Details

Filer

Filer Name
Lazarus Project Inc the
EIN
01-0759717
Phone
6514521500
Address
2520 PILOT KNOB ROAD 190, MENDOTA HEIGHTS, MN 55120

Signing Officer

Name
David Serrano
Title
President
Phone
6514521500
Signed
2024-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Serrano
Formed
2003
Legal Domicile
Mn
Voting Board Members
5
Independent Board Members
4
Employees
21
Volunteers
5

Preparer

Firm
Carpenter Evert & Associates Ltd
Address
7760 FRANCE AVE S SUITE 940, BLOOMINGTON, MN 55435
Preparer
Matt Pillsbury
Phone
9528310085
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Income tax the organization has a tax-exempt status under section 501(c)(3) of the internal revenue code and has adopted accounting for uncertainty in income taxes, asc 740-10. The organization's policy is to evaluate uncertain tax positions, at least annually, for the potential for income tax exposure from unrelated business income or from loss of nonprofit status. The organization continues to operate consistent with its original exemption application and each year takes the necessary actions to maintain its exempt status. It has been classified as an organization that is not a private foundation under the internal revenue code and charitable contributions by donors are tax deductible.”

Raw XML AppendixShowing 400 of 426 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt013784
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt046401
IRS990/AccountsReceivableGrp/BOYAmt0118621
IRS990/AccountsReceivableGrp/EOYAmt0197981
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO OPERATE AS AN APPLIED BEHAVIOR ANALYSIS THERAPY CENTER SERVING CHILDREN WITH AUTISM SPECTRUM DISORDER (ASD). LAZARUS PROVIDES ASD CHILDREN, THEIR FAMILIES AND THEIR COMMUNITIES RELIABLE HIGH QUALITY THERAPY TO BRING EACH OTHER TO THEIR HIGHEST POTENTIAL.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt034
IRS990/AdvertisingGrp/ProgramServicesAmt0334
IRS990/AdvertisingGrp/TotalAmt0368
IRS990/AllOtherContributionsAmt071668
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0391
IRS990/AllOtherExpensesGrp/ProgramServicesAmt03845
IRS990/AllOtherExpensesGrp/TotalAmt04236
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0BECKY EDEBURN
IRS990/BooksInCareOfDetail/PhoneNum06514521500
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02520 PILOT KNOB ROAD SUITE 190
IRS990/BooksInCareOfDetail/USAddress/CityNm0MENDOTA HEIGHTS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd055120
IRS990/BusinessRlnWith35CtrlEntInd01
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt053304
IRS990/CashNonInterestBearingGrp/EOYAmt0111069
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt014268
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0140480
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0154748
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt071668
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt039
IRS990/CYOtherExpensesAmt0326233
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01044125
IRS990/CYRevenuesLessExpensesAmt079063
IRS990/CYSalariesCompEmpBnftPaidAmt0710536
IRS990/CYTotalExpensesAmt01036769
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01115832
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0THE LAZARUS PROJECT'S MISSION IS TO SUPPORT CHILDREN ON THE AUTISM SPECTRUM AND THEIR FAMILIES BY PROVIDING THEM SKILLS AND STRATEGIES TO NAVIGATE DAILY LIVING. SPECIFICALLY, OUR THERAPISTS USE BEHAVIOR-ANALYTIC PRINCIPLES TO PROMOTE COMMUNICATION, SOCIAL, AND SCHOOL-READINESS SKILLS. EACH CLIENT RECEIVES AN INDIVIDUALIZED THERAPY PLAN TO HELP THEM REACH THEIR HIGHEST POTENTIAL, ALLOWING THEM THE OPPORTUNITY TO INTERACT WITH THE WORLD AND OTHERS AROUND THEM. OUR TWO SITES ARE LOCATED IN PLYMOUTH AND MENDOTA HEIGHTS, MINNESOTA. WE EAGERLY LOOK FORWARD TO IMPACTING YOUNG LIVES EACH DAY. IT IS A PLEASURE TO PARTNER WITH DONORS AND OUR COMMUNITY TO SEE OUR CLIENTS SUCCEED AND GROW.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt021
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0920603
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt09393
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt011801
IRS990/FeesForServicesLegalGrp/TotalAmt021194
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt019467
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt024460
IRS990/FeesForServicesOtherGrp/TotalAmt043927
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0REBECCA EDEBURN
IRS990/Form990PartVIISectionAGrp/PersonNm1DAVID SERRANO
IRS990/Form990PartVIISectionAGrp/PersonNm2JOE LUCKING
IRS990/Form990PartVIISectionAGrp/PersonNm3ASNETH OMARE
IRS990/Form990PartVIISectionAGrp/PersonNm4THOMAS COHEN
IRS990/Form990PartVIISectionAGrp/PersonNm5PEGGY HOWELL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt046379
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5108369
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0FINANCE DIRECTOR/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02003
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01115832
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01383
IRS990/InsuranceGrp/ProgramServicesAmt013620
IRS990/InsuranceGrp/TotalAmt015003
IRS990/InvestmentIncomeGrp/ExclusionAmt039
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt039
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt00
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO OPERATE AS AN APPLIED BEHAVIOR ANALYSIS THERAPY CENTER SERVING CHILDREN WITH AUTISM SPECTRUM DISORDER (ASD). LAZARUS PROVIDES ASD CHILDREN, THEIR FAMILIES AND THEIR COMMUNITIES RELIABLE HIGH QUALITY THERAPY TO BRING EACH CHILD TO THEIR HIGHEST POTENTIAL.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0147760
IRS990/NetAssetsOrFundBalancesEOYAmt0226823
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0147760
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0226823
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt015575
IRS990/OccupancyGrp/ProgramServicesAmt0153352
IRS990/OccupancyGrp/TotalAmt0168927
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03678
IRS990/OfficeExpensesGrp/ProgramServicesAmt036211
IRS990/OfficeExpensesGrp/TotalAmt039889
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0383022
IRS990/OtherAssetsTotalGrp/EOYAmt0254610
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0844
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt08315
IRS990/OtherEmployeeBenefitsGrp/TotalAmt09159
IRS990/OtherExpensesGrp/Desc0PROFESSIONAL DEVELOPMEN
IRS990/OtherExpensesGrp/Desc1PROVIDER TAX
IRS990/OtherExpensesGrp/Desc2REPAIR AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3THERAPY SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0734
IRS990/OtherExpensesGrp/ProgramServicesAmt09845
IRS990/OtherExpensesGrp/ProgramServicesAmt19070
IRS990/OtherExpensesGrp/ProgramServicesAmt27227
IRS990/OtherExpensesGrp/ProgramServicesAmt34992
IRS990/OtherExpensesGrp/TotalAmt09845
IRS990/OtherExpensesGrp/TotalAmt19070
IRS990/OtherExpensesGrp/TotalAmt27961
IRS990/OtherExpensesGrp/TotalAmt34992
IRS990/OtherLiabilitiesGrp/BOYAmt0396533
IRS990/OtherLiabilitiesGrp/EOYAmt0257085
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt045828
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0451226
IRS990/OtherSalariesAndWagesGrp/TotalAmt0497054
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04571
IRS990/PayrollTaxesGrp/ProgramServicesAmt045004
IRS990/PayrollTaxesGrp/TotalAmt049575
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01169
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0913
IRS990/PrincipalOfficerNm0DAVID SERRANO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01044125
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01044125
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt064696
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt016
IRS990/PYOtherExpensesAmt0363655
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0730030
IRS990/PYRevenuesLessExpensesAmt0-247881
IRS990/PYSalariesCompEmpBnftPaidAmt0678968
IRS990/PYTotalExpensesAmt01042623
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0794742
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt079063
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01044125
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01961
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01976
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS - 2019 AMOUNT: $ 58. 2020 AMOUNT: $ 50.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt071668
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt064696
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt052462
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01761
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0843
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0191430
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt039
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt016
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt017
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt072
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01044125
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0734956
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0822143
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0906878
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01061951
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04570053
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt039
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt016
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt017
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt072
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt050
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt058
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0108
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt04761483
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01115793
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0799652
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0874605
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0908639
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01062794
IRS990ScheduleA/Total509Grp/TotalAmt04761483
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01115832
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0799668
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0874622
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0908689
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01062852
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04761663
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01036769
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt014615
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1239995
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RIGHT-OF-USE ASSET
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0257085
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01115832
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INCOME TAX THE ORGANIZATION HAS A TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS ADOPTED ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, ASC 740-10. THE ORGANIZATION'S POLICY IS TO EVALUATE UNCERTAIN TAX POSITIONS, AT LEAST ANNUALLY, FOR THE POTENTIAL FOR INCOME TAX EXPOSURE FROM UNRELATED BUSINESS INCOME OR FROM LOSS OF NONPROFIT STATUS. THE ORGANIZATION CONTINUES TO OPERATE CONSISTENT WITH ITS ORIGINAL EXEMPTION APPLICATION AND EACH YEAR TAKES THE NECESSARY ACTIONS TO MAINTAIN ITS EXEMPT STATUS. IT HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER THE INTERNAL REVENUE CODE AND CHARITABLE CONTRIBUTIONS BY DONORS ARE TAX DEDUCTIBLE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0254610
IRS990ScheduleD/TotalExpensesPerForm990Amt01036769
IRS990ScheduleD/TotalLiabilityAmt0257085
IRS990ScheduleD/TotalRevenuePerForm990Amt01115832
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01115832
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01036769
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0BERGANKDV
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0HUSBAND OF TREASURER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt03519
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PAYROLL AND IT
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 2 EXPLANATION - TREASURER AND EXECUTIVE DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 11B EXPLANATION - REVIEW AT BOARD MEETING PRIOR TO FILING WITH STATE AND FEDERAL GOVERNMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL DISCUSSION AT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BUDGET IS SET FOR THE CALENDAR YEAR, REVIEW IS COMPLETED AND COMPENSATION IS ADJUSTED. EMAIL PROVIDED TO OPERATIONS DIRECTOR WITH NEW SALARY NUMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCEDURE MANUAL IS AVAILABLE AT ALL TIMES. FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE LAZARUS OFFICE OR ON GUIDESTAR AT WWW.GUIDESTAR.COM.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0558077
IRS990/TotalAssetsEOYAmt0566549
IRS990/TotalAssetsGrp/BOYAmt0558077
IRS990/TotalAssetsGrp/EOYAmt0566549
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt071668
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0116166
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0920603
IRS990/TotalFunctionalExpensesGrp/TotalAmt01036769
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0410317
IRS990/TotalLiabilitiesEOYAmt0339726
IRS990/TotalLiabilitiesGrp/BOYAmt0410317
IRS990/TotalLiabilitiesGrp/EOYAmt0339726
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0147760
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0226823
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0920603
IRS990/TotalProgramServiceRevenueAmt01044125
IRS990/TotalReportableCompFromOrgAmt0154748
IRS990/TotalRevenueGrp/ExclusionAmt039
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01044125
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01115832
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0558077
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0566549
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0821
IRS990/TravelGrp/TotalAmt0821
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt036240
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02520 PILOT KNOB ROAD 190
IRS990/USAddress/CityNm0MENDOTA HEIGHTS
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055120
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0LAZARUSPROJECTMN.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID SERRANO

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$566,549
Liabilities
$339,726
Net assets
$226,823
Revenue
$1,115,832
Expenses
$1,036,769
Net income
$79,063
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.52$0.12$0.89$0.99$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.57$0.34$0.23$1.12$1.04$0.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.41$0.15$0.79$1.04$0.25
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.05$0.41$1.03$0.99$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.04$0.37$1.03$0.99$0.04
2019Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.38$0.04$0.34$1.06$1.02$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.03$0.30$1.34$1.20$0.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.07$0.16$1.16$1.31$0.15
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.05$0.31$1.06$1.24$0.17
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$0.05$0.49$1.04$1.10$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.57$0.03$0.54$1.03$1.03$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.59$0.05$0.54$0.97$0.92$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.04$0.48$0.93
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.04$0.37$0.88