Civic Intelligence

L&S Foundation

990EZ • Fiscal year 2023 • EIN 92-0636936

Jan 01, 2023 to Dec 31, 2023 • Filed on Jun 30, 2024

9208 NE Highway 99 Ste 107-13Vancouver, WA 98655

(360) 938-8849

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

44th percentile

0.2%

Higher net margin than 44% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

79th percentile

$500

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

98th percentile

708%

Faster asset growth than 98% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

76th percentile

38%

Faster revenue growth than 76% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$16,151

Up $14,151 (+708%) from 2022

Net Assets

Up

$16,151

Up $14,151 (+708%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Up

$76,638

Up $20,977 (+38%) from 2022

Expenses

Up

$76,487

Up $20,826 (+37%) from 2022

Net Income

Up

$151

Up $151 from 2022

Historical Trend

Balance Sheet Trend

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

$20K$15K$10K$5.0K$0Assets 2022: $2,000Liabilities 2022: $0Net Assets 2022: $2,0002022Assets 2023: $16,151Liabilities 2023: $0Net Assets 2023: $16,1512023Assets 2024: $17,151Liabilities 2024: $0Net Assets 2024: $17,1512024

Highlighted filing

2023

Assets$16,151
Liabilities$0
Net Assets$16,151

Operations Trend

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

$80K$60K$40K$20K$0Revenue 2022: $55,661Expenses 2022: $55,661Net Income 2022: $02022Revenue 2023: $76,638Expenses 2023: $76,487Net Income 2023: $1512023Revenue 2024: $45,342Expenses 2024: $13,036Net Income 2024: $32,3062024

Highlighted filing

2023

Revenue$76,638
Expenses$76,487
Net Income$151
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jun 30, 2024
Return Version
2023v5.0
Gross Receipts
$76,638
Mission and Program Overview

Mission

L&S Foundation helps charitable organizations through grant making, and provides philanthropic and other community value added services.

Program Services

DescriptionGrantsExpenses
L&S Foundation Staff won WA pro bono service commendation from WA Bar for over 1,000 pro bono services hours rendered to indigent, nonprofit, and veterans organization in 2023. L&S Foundation made student scholarships to Spellman College, Peterson College, Appalachian State University, and helped entrepreneurs at the Beygood Foundation in LA. L&S Foundation also taught a business law course during the 2023 summer, which was popular among high school and college students.$10,000$76,488
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lauri LewisCEO, CLO, And Board ChairFT$0$500$500
Kalea NelsonBoard And PresidentPT$0$150$150
Shannon SpiresBoard Member And COOPT$0$100$100
Filing and Contact Details

Filer

Filer Name
L&s Foundation
EIN
92-0636936
Phone
3609388849
Address
9208 NE HIGHWAY 99 STE 107-13, Vancouver, WA 98655

Signing Officer

Name
Lauri Lewis
Title
CEO
Phone
3607454776
Signed
2024-06-30
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

Pro bono vendor (Westlaw) /Alps Insurance; Indeed.com, and Gas and Transportation

Form 990-EZ, Part I, Line 20

Refund of Fees paid for business licensing, insurance, and additional fees earned from educational programs.

Form 990-EZ, Part V, Line 34

L&S Foundation changed from a registered WA association to a registered WA corporation.

Raw XML Appendix199 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/USAddress/AddressLine1Txt09208 NE Highway 99 Suite 107-13
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Vancouver
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Lauri Lewis
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Shannon Spires
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Kalea Nelson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CEO, CLO, and Board Chair
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Board Member and COO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Board and President
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt014000
IRS990EZ/OtherExpensesTotalAmt046640
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0L&S Foundation helps charitable organizations through grant making, and provides philanthropic and other community value added services.
IRS990EZ/PrintingPublicationsPostageAmt06847
IRS990EZ/ProgramServiceRevenueAmt0150
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0L&S Foundation Staff won WA pro bono service commendation from WA Bar for over 1,000 pro bono services hours rendered to indigent, nonprofit, and veterans organization in 2023. L&S Foundation made student scholarships to Spellman College, Peterson College, Appalachian State University, and helped entrepreneurs at the Beygood Foundation in LA. L&S Foundation also taught a business law course during the 2023 summer, which was popular among high school and college students.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt010000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt076488
IRS990EZ/ProhibitedTaxShelterTransInd00
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IRS990EZ/StatesWhereCopyOfReturnIsFldCd0WA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
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IRS990EZ/TaxReimbursedByOrganizationAmt00
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IRS990EZ/TotalRevenueAmt076638
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0https://landsfoundation.square.site/
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Grants obtained this year came from Wells Fargo for educational scholarships in the amount of $5,000 USD, AIG Insurance $1,000, Beygood Foundation $200 USD (entrepreneur dinner and drinks event), and LSAC Foundation $9,498 USD, and public grants from Board Members.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1L&S Foundation accomplishments for the year included providing numerous entrepreneurs, veterans organizations and other nonprofits free legal services, providing free books and educational resources to public elementary schools in CA and HI, advising entrepreneurs in LA at the Beygood Foundation on business matters, providing educational programs to high school and college students, and student scholarships valued over $5,000 USD to education program participants.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Schedule A, Part III, Line 12
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0415
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01315
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0133879
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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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Pro bono vendor (Westlaw) /Alps Insurance; Indeed.com, and Gas and Transportation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Refund of Fees paid for business licensing, insurance, and additional fees earned from educational programs.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2L&S Foundation changed from a registered WA association to a registered WA corporation.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part V, Line 34
ReasonableCauseExplanation/ExplanationTxt0The late filing is due to the fact L&S Foundation car was stolen and vandalized which had numerous tax receipts inside the stolen vehicle. L&S Foundation was able to work with its financial institutions to replenish the missing expense amounts, and work with law enforcement on the recovery of the vehicle and stopping fraudulent checks by working with its financial institution to address new account set up. L&S Foundation asserts reasonable cause for the delay of its 2023 tax filings.
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/ProfilePasswordChangeInd0X
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd01
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Lauri Lewis
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum03607454776
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-06-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0L&S FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0L&SF
ReturnHeader/Filer/EIN0920636936
ReturnHeader/Filer/PhoneNum03609388849
ReturnHeader/Filer/USAddress/AddressLine1Txt09208 NE HIGHWAY 99 STE 107-13
ReturnHeader/Filer/USAddress/CityNm0Vancouver
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098655
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02024-07-05T08:49:41-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Lauri
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Lewis
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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