Civic Intelligence

Southern Pediatric Otolaryngology

EIN 27-2451448 • 501(c)3 • Memphis, TN

Profile

To conduct continuing medical education seminars in the field of pediatric otolaryngology (ear, nose, and throat)

791 Estate PlaceMemphis, TN 38120

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

82nd percentile

0.18x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.29x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

24th percentile

-18%

Higher net margin than 24% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

41st percentile

-8.4%

Faster asset growth than 41% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

28th percentile

-29%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$91,821

Down $8,452 (-8.4%) from 2023

Liabilities

Up

$16,937

Up $2,216 (+15%) from 2023

Net Assets

Down

$74,884

Down $10,668 (-12%) from 2023

Operations
Liabilities / Revenue89th percentileNet Margin24th percentile

Revenue

Down

$58,500

Down $24,000 (-29%) from 2023

Expenses

Up

$69,169

Up $28,316 (+69%) from 2023

Net Income

Down

-$10,669

Down $52,316 (-126%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth41st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2018: $36,690Net Assets 2018: $36,6902018Assets 2019: $26,839Net Assets 2019: $26,8392019Assets 2020: $20,964Net Assets 2020: $20,9642020Assets 2021: $58,188Liabilities 2021: $3,200Net Assets 2021: $54,9882021Assets 2022: $55,055Liabilities 2022: $11,150Net Assets 2022: $43,9052022Assets 2023: $100,273Liabilities 2023: $14,721Net Assets 2023: $85,5522023Assets 2024: $91,821Liabilities 2024: $16,937Net Assets 2024: $74,8842024

Highlighted filing

2024

Assets$91,821
Liabilities$16,937
Net Assets$74,884
Open 2024 Filing

Operations Trend

Revenue Growth28th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2018: $58,250Expenses 2018: $39,134Net Income 2018: $19,1162018Revenue 2019: $30,000Expenses 2019: $39,851Net Income 2019: -$9,8512019Revenue 2020: $25,250Expenses 2020: $31,125Net Income 2020: -$5,8752020Revenue 2021: $48,000Expenses 2021: $13,976Net Income 2021: $34,0242021Revenue 2022: $22,250Expenses 2022: $33,334Net Income 2022: -$11,0842022Revenue 2023: $82,500Expenses 2023: $40,853Net Income 2023: $41,6472023Revenue 2024: $58,500Expenses 2024: $69,169Net Income 2024: -$10,6692024

Highlighted filing

2024

Revenue$58,500
Expenses$69,169
Net Income-$10,669
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$91,821
Liabilities
$16,937
Net assets
$74,884
Revenue
$58,500
Expenses
$69,169
Net income
-$10,669
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.92$0.17$0.75$0.59$0.69$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.00$0.15$0.86$0.83$0.41$0.42
2022Detailed filing. Detailed filing data is available for this year.$0.55$0.11$0.44$0.22$0.33$0.11
2021Detailed filing. Detailed filing data is available for this year.$0.58$0.03$0.55$0.48$0.14$0.34
2020Detailed filing. Detailed filing data is available for this year.$0.21$0.21$0.25$0.31$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.27$0.27$0.30$0.40$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.37$0.37$0.58$0.39$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 10, 2025
Return Version
2024v5.0
Gross Receipts
$58,500
Mission and Program Overview

Mission

To conduct continuing medical education seminars in the field of pediatric otolaryngology (ear, nose, and throat)

Program Services

DescriptionGrantsExpenses
TO CONDUCT CONTINUING MEDICAL EDUCATION SEMINARS IN THE FIELD OF PEDIATRIC OTOLARYNGOLOGY (EAR, NOSE, AND THROAT)-$49,148
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DR RANDE LAZARPresident/Di-$0--
DR LINDA LAZARSecretary/Di-$0--
GARY VEAZEYTreasurer/Di-$0--
Filing and Contact Details

Filer

Filer Name
Southern Pediatric Otolaryngology
EIN
27-2451448
Phone
9018214373
Address
791 ESTATE PLACE, MEMPHIS, TN 38120

Signing Officer

Name
Dr Rande Lazar
Title
President/director
Phone
9018214317
Signed
2025-07-10
Discuss with paid preparer
Yes

Preparer

Firm
Rikard & Neal Cpas Pllc
Address
5100 WHEELIS DR STE 110, MEMPHIS, TN 38117
Preparer
Brad Smylie
Phone
8707398664
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses travel 6,660 conference & meetings 39,497 licenses 21 dues & subscriptions 710 supplies 1,705 telephone 576 total 49,169”

Form 990-ez, Part II, Line 24

“Other loans receivable 2,000 2,121 total 2,000 2,121”

Form 990-ez, Part II, Line 26

“Loans from officers 14,721 16,937”

Form 990-ez, Part III

“To conduct continuing medical education seminars in the field of pediatric otolaryngology (ear, nose, and throat)”

Raw XML Appendix148 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
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IRS990EZ/BooksInCareOfDetail/PhoneNum09018214373
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MEMPHIS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd038120
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt098274
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IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
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IRS990EZ/InfoInScheduleOPartIIIInd0X
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IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0true
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt085553
IRS990EZ/NetAssetsOrFundBalancesEOYAmt074884
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DR RANDE LAZAR
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2GARY VEAZEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT/DI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY/DI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER/DI
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt02000
IRS990EZ/OtherAssetsTotalDetail/EOYAmt02121
IRS990EZ/OtherExpensesTotalAmt049169
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO CONDUCT CONTINUING MEDICAL EDUCATION SEMINARS IN THE FIELD OF PEDIATRIC OTOLARYNGOLOGY (EAR, NOSE, AND THROAT)
IRS990EZ/ProgramServiceRevenueAmt058500
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO CONDUCT CONTINUING MEDICAL EDUCATION SEMINARS IN THE FIELD OF PEDIATRIC OTOLARYNGOLOGY (EAR, NOSE, AND THROAT)
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt049148
IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
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IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt014721
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt016937
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt069169
IRS990EZ/TotalProgramServiceExpensesAmt049148
IRS990EZ/TotalRevenueAmt058500
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt010000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt010000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt058500
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt072500
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt022250
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt048000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt025250
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0226500
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0236500
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt058500
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt082500
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt082500
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0236500
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt016937
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0DUE TO OCM - RANDE LAZAR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine2Txt0OTOLARYNGOLOGY CONSULTANTS OF MEMPHI
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATING CAPITAL
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0OWNED BY OFFICER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt016937
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES TRAVEL 6,660 CONFERENCE & MEETINGS 39,497 LICENSES 21 DUES & SUBSCRIPTIONS 710 SUPPLIES 1,705 TELEPHONE 576 TOTAL 49,169
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER LOANS RECEIVABLE 2,000 2,121 TOTAL 2,000 2,121
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LOANS FROM OFFICERS 14,721 16,937
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TO CONDUCT CONTINUING MEDICAL EDUCATION SEMINARS IN THE FIELD OF PEDIATRIC OTOLARYNGOLOGY (EAR, NOSE, AND THROAT)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0DR RANDE LAZAR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09018214317
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTHERN PEDIATRIC OTOLARYNGOLOGY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0EDUCATION GROUP
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
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ReturnHeader/Filer/PhoneNum09018214373
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453984957
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MEMPHIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
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ReturnHeader/PreparerPersonGrp/PhoneNum08707398664
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRAD SMYLIE
ReturnHeader/ReturnTs02025-07-23T15:37:16-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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