CHARLES AND DEMETRA LEONARD FOUNDATION: Form 990PF, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: CHARLES AND DEMETRA LEONARD FOUNDATION (EIN 20-2709293)
Tax period: 2020-01-01 to 2020-12-31
Filed: 2021-04-15
IRS object ID: 202111069349100321
Schema version: 2020v4.0
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
Form 990-PF
Schedule B
Accounting Fees Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-04-15T19:26:59-04:00	ReturnTs
Tax Period End	2020-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	452211939	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	EAP PREMIER BOOKKEEPING SERVICES	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	643 E FOX HILLS DRIVE	AddressLine1Txt
City	Bloomfield Hills	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48304	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2020-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	202709293	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CHARLES AND DEMETRA LEONARD FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	CHAR	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	102 FRANKLIN BLVD	AddressLine1Txt
City	PONTIAC	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48341	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DEMETRA LEONARD RETIRED	PersonNm
Person Title	DIRECTOR	PersonTitleTxt
Phone	2483383743	PhoneNum
Signature	2021-03-14	SignatureDt
Discuss With Paid Preparer	false	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	DEMETRA	PersonFirstNm
Person Last	LEONARD	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Jacqueline Smith	PreparerPersonNm
PTIN	P00622266	PTIN
Phone	2484206567	PhoneNum
Preparation	2021-04-15	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	0	TrustedCustomerCd
OOB Security Verification	00	OOBSecurityVerificationCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$2,646	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Rcvd Rev And Expnss	$9,471	ContriRcvdRevAndExpnssAmt
Total Rev And Expnss	$9,471	TotalRevAndExpnssAmt
Total Net Invst Incm	$0	TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss	$300	AccountingFeesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$300	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$11,388	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$0	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$11,688	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$0	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$2,217	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$2,790	CashBOYAmt
Cash EOY	$2,572	CashEOYAmt
Cash EOYFMV	$2,572	CashEOYFMVAmt
Sav And Temp Cash Invst BOY	$2,073	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$74	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$74	SavAndTempCashInvstEOYFMVAmt
Total Assets BOY	$4,863	TotalAssetsBOYAmt
Total Assets EOY	$2,646	TotalAssetsEOYAmt
Total Assets EOYFMV	$2,646	TotalAssetsEOYFMVAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$4,863	NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY	$2,646	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY	$4,863	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$2,646	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$4,863	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$2,646	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$4,863	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$2,217	ExcessRevenueOverExpensesAmt
Subtotal	$2,646	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$2,646	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Subtitle A Tax	$0	SubtitleATaxAmt
Tax Based On Investment Income	$0	TaxBasedOnInvestmentIncomeAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Form1120 POL Filed	false	Form1120POLFiledInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
At Least5000 In Assets	false	AtLeast5000InAssetsInd
Org Report Or Register State	MI	OrgReportOrRegisterStateCd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	httpscharlesanddemetraleonardfoundati	WebsiteAddressTxt
Individual With Books	DEMETRA LEONARD	IndividualWithBooksNm
Phone	2423383743	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	102 FRANKLIN BLVD	AddressLine1Txt
City	PONTIAC	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48341	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	false	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	false	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	false	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	false	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	false	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
Undistributed Income PY	false	UndistributedIncomePYInd
Undistr Incm Sect4942a2 Not App	false	UndistrIncmSect4942a2NotAppInd
Business Holdings	false	BusinessHoldingsInd
Jeopardy Investments	false	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	false	UncorrectedPYJeopardyInvstInd
Influence Legislation	false	InfluenceLegislationInd
Influence Election	false	InfluenceElectionInd
Grants To Individuals	false	GrantsToIndividualsInd
Grants To Organizations	false	GrantsToOrganizationsInd
Noncharitable Purpose	false	NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	DEMETRA LEONARD Director	PersonNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	102 FRANKLIN BLVD	AddressLine1Txt
City	PONTIAC	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48341	ZIPCd

Field	Value	IRS element (for citing)
Title	DIRECTOR	TitleTxt
Average Hrs Per Wk Devoted To Pos	1.00	AverageHrsPerWkDevotedToPosRt
Compensation	$0	CompensationAmt
Employee Benefit Program	$0	EmployeeBenefitProgramAmt
Expense Account Other Allwnc	$0	ExpenseAccountOtherAllwncAmt

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k	0	OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Field	Value	IRS element (for citing)
Description1	NA	Description1Txt
Expenses1	$0	Expenses1Amt
Description2	NA	Description2Txt
Expenses2	$0	Expenses2Amt
Description3	NA	Description3Txt
Expenses3	$0	Expenses3Amt
Description4	NA	Description4Txt
Expenses4	$0	Expenses4Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Field	Value	IRS element (for citing)
Description1	NA	Description1Txt
Expenses1	$0	Expenses1Amt
Description2	NA	Description2Txt
Expenses2	$0	Expenses2Amt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$0	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$0	TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness	$0	AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast	$0	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$0	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$0	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$0	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$0	DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$0	ExpensesAndContributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$0	DistributableAsAdjustedAmt
Undistributed Income PY	$16,200	UndistributedIncomePYAmt
Excess Distribution Cyov Yr2	$14,207	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$16,200	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$30,407	TotalExcessDistributionCyovAmt
Total Corpus	$30,407	TotalCorpusAmt
Taxable2	$16,200	Taxable2Amt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$30,407	ExcessDistriCyovToNextYrAmt
Excess From Year2	$14,207	ExcessFromYear2Amt
Excess From Year1	$16,200	ExcessFromYear1Amt

Supplementary Information SupplementaryInformationGrp

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (57 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
Lester Smith
200 Whittemore	Pontiac	MI	48342	I	Birthday	$88
Betty Settles
588 Wyoming	Pontiac	MI	48341	I	Mothers Funeral	$500
Isaiah Wilson
1639 River Trace	Auburn	GA	30011	I	Education	$200
Emily Garner
1639 River Trace	Auburn	GA	30011	I	College Choice 529 Direct Savings	$200
Rebecca Garner
1639 River Trace	Auburn	GA	30011	I	College Choice 529 Direct Savings	$200
Mr Mrs Justin Woods
3317 Cranbrooke	Kalamazoo	MI	49006	I	Medical	$200
Jayden Harrison
350 Covenant Blvd 1307	Murfreesboro	TN	37130	I	Education	$200
No Name
Unknown	Pontiac	MI	48340	I	College Choice 529 Direct Savings	$200
Mr Mrs Derrick Woods
6234 Applegrove Lane	Portage	MI	49024	I	Medical	$200
Ta-Raya Armstrong
42 Miami	Pontiac	MI	48341	I	Education	$300
Rayfus Jones III
Unknown	Pontiac	MI	48340	I	College Choice 529 Direct Savings	$200
Janice Rodney Broadnax
749 4th Avenue	Pontiac	MI	48340	I	God Bles	$100
Powerstroke Track Club
238 S Zeeb Road	Ann Arbor	MI	48103	EOF	Donation	$500
Johnathan Washington
68 Hubbard	Pontiac	MI	48341	I	College Choice 529 Direct Savings	$100
Williams
Unknown	Pontiac	MI	48340		College Choice 529 Direct Savings	$200
Derrick Woods
6234 Applegrove Lane	Portage	MI	49024	I	God Bless	$200
Justin Woods
3317 Cranbrooke	Kalamazoo	MI	49006	I	God Bless	$200
Rayanna Dilworth
11823 Corbett	Detroit	MI	48213	I	2020 Graduation	$100
Shane Bell
23014 Webster Street	Oak Park	MI	48237	I	2020 Graduation	$100
Shalom Byrd
44 East Colgate	Pontiac	MI	48340	I	2020 Graduation	$100
Audrey Thedford
675 Snowmass	Rochester	MI	48309	I	2020 Graduation	$100
Christian Stewart
530 Moonlight Drive	Pontiac	MI	48340	I	2020 Graduation	$100
Justin Oliver
54 Stratford	Rochester	MI	48309	I	2020 Graduation	$100
Daylen Brinson
828 Northview Lane	Rochester	MI	48307	I	2020 Graduation	$100
Christopher Howze
PO Box 30174	Washington	DC	20030	I	Congrats	$100
W Johnson
2086 Oakman Blvd	Detroit	MI	48238	I	DJ Car	$300
Octiva Moody
1143 Fairway Drive	Pontiac	MI	48340	I	2020 Graduation	$100
Solomon Bell
1151 Oaklawn Drive	Pontiac	MI	48341	I	2020 Graduation	$100
Mr Mrs Derrick Woods
6234 Applegrove Lane	Portage	MI	49024	I	God Bless	$200
Mr Mrs Justin Woods
3317 Cranbrooke	Kalamazoo	MI	49006	I	God Bless	$200
Nyasia Williams
264 South Marshall	Pontiac	MI	48342	I	College Choice 529 Direct Savings	$200
Raishaun McHaney
187 Earlmoor	Pontiac	MI	48341	I	College Choice 529 Direct Savings	$100
Cameron McHaney
187 Earlmoor	Pontiac	MI	48341	I	College Choice 529 Direct Savings	$100
Imani Dirden
21615 Glenwild Drive	Northville	MI	48167	I	2020 Graduation	$100
Guthery
18747 Jeanette St	Southfield	MI	48075	I	College Choice 529 Direct Savings	$200
Pontiac Regional Chamber
402 N Telegraph Road	Pontiac	MI	48341	EOF	Donation	$500
Isaiah Smith
1741 Pinoak Ct	Troy	MI	48098	I	Education	$500
Caitlin Smith
1741 Pinoak Ct	Troy	MI	48098	I	Education	$500
Cameron McHaney
187 Earlmoor	Pontiac	MI	48341	I	College Choice 529 Direct Savings	$100
Raishaun McHaney
187 Earlmoor	Pontiac	MI	48341	I	College Choice 529 Direct Savings	$100
Chris Keys
81 Ardmore St	Pontiac	MI	48342	I	Gift	$200
Christopher Keys
81 Ardmore	Pontiac	MI	48342	I	Education	$300
Ayanna Nelson
2425 Fordham	Keego Harbor	MI	48320	I	2020 Graduation	$100
Ta-Raya Armstrong
42 Miami	Pontiac	MI	48341	I	Education	$100
Princess-Royal Spann
1151 Chestnut	Pontiac	MI	48342	I	College Choice 529 Direct Savings	$200
Kabrya C Williams
Unknown	Unknown	MI	48340	I	College Choice 529 Direct Savings	$100
Marnita Johnson
24341 Elmira	Redford	MI	48239	I	invest	$100
Lisa Ross
965 Judson	Pontiac	MI	48341	I	College Choice 529 Direct Savings	$200
No Name
Unknown	Pontiac	MI	48340	I	College Choice 529 Direct Savings	$200
Bria Lewis
3914 Spearmint	Acworth	GA	30101	I	God Bless	$200
Covington
18 Greenwood	Pontiac	MI	48340	I	College Choice 529 Direct Savings	$200
Jason Q Taylor Jr
Unknown	Pontiac	MI	48340	I	College Choice 529 Direct Savings	$100
Bonita Bates
Hillsdale	Kalamazoo	MI	49001	I	Grand Children	$500
Deonna Ray
2206 Park Terrace	Atlanta	GA	30337	I	Good Luck	$500
Mattie Hatchett
Unknown	Pontiac	MI	48340	I	Donation	$100
Raishaun McHaney
187 Earlmoor	Pontiac	MI	48341	I	College Choice 529 Direct Savings	$200
Cameron McHaney
187 Earlmoor	Pontiac	MI	48341	I	College Choice 529 Direct Savings	$200

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$11,388	TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut	$0	TotalGrantOrContriApprvFutAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	false	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	false	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	false	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	false	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	false	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	false	ReimbursementArrangementsInd
Loans Or Loan Guarantees	false	LoansOrLoanGuaranteesInd
Performance Of Services Etc	false	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	false	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	false	RelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
General Rule	Yes (X)	GeneralRuleInd

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	1	ContributorNum
Contributor Person	Demetra Leonard	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	102 Franklin Blvd	AddressLine1Txt
City	Pontiac	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48341	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$5,000	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	TAX PREP	CategoryTxt
Amt	$300	Amt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt
Disbursements Charitable Prps	$0	DisbursementsCharitablePrpsAmt