CHARLES AND DEMETRA LEONARD FOUNDATION: Form 990PF, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: CHARLES AND DEMETRA LEONARD FOUNDATION (EIN 20-2709293)
Tax period: 2017-01-01 to 2017-12-31
Filed: 2018-04-14
IRS object ID: 201841049349100704
Schema version: 2017v2.2
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
Other Expenses Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-04-14T13:25:41-05:00	ReturnTs
Tax Period End	2017-12-31	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 SERVICE	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	463 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	2017-01-01	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 FOUNDAT	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	CHAR	BusinessNameControlTxt
Phone	2483383743	PhoneNum

US Address USAddress

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

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DEMETRA LEONARD	PersonNm
Person Title	ADMINISTRATOR	PersonTitleTxt
Phone	2483383743	PhoneNum
Signature	2018-03-17	SignatureDt
Discuss With Paid Preparer	false	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JACQUELINE J SMITH	PreparerPersonNm
PTIN	P00622266	PTIN
Phone	2484206567	PhoneNum
Preparation	2018-03-17	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2017	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	$0	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	$11,075	ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss	$1	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$0	InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm	$0	InterestOnSavingsAdjNetIncmAmt
Cap Gain Net Incm Net Invst Incm	$0	CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm	$0	NetSTCapitalGainAdjNetIncmAmt
Gross Profit Rev And Expnss	$0	GrossProfitRevAndExpnssAmt
Gross Profit Adj Net Incm	$0	GrossProfitAdjNetIncmAmt
Total Rev And Expnss	$11,076	TotalRevAndExpnssAmt
Total Net Invst Incm	$0	TotalNetInvstIncmAmt
Total Adj Net Incm	$0	TotalAdjNetIncmAmt
Other Prof Fees Rev And Expnss	$0	OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm	$0	OtherProfFeesNetInvstIncmAmt
Other Prof Fees Adj Net Incm	$0	OtherProfFeesAdjNetIncmAmt
Other Prof Fees Dsbrs Chrtbl	$0	OtherProfFeesDsbrsChrtblAmt
Other Expenses Rev And Expnss	$25	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$0	OtherExpensesNetInvstIncmAmt
Other Expenses Adj Net Incm	$0	OtherExpensesAdjNetIncmAmt
Other Expenses Dsbrs Chrtbl	$0	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$25	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm	$0	TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$10,375	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$10,375	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$10,400	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm	$0	TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl	$10,375	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$676	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$2,384	CashBOYAmt
Cash EOY	$4,558	CashEOYAmt
Cash EOYFMV	$0	CashEOYFMVAmt
Sav And Temp Cash Invst BOY	$2,072	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$573	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$0	SavAndTempCashInvstEOYFMVAmt
Acct Rcvbl EOY	$0	AcctRcvblEOYAmt
Pledges Rcvbl EOY	$0	PledgesRcvblEOYAmt
Other Nts And Loans Rcvbl	$0	OtherNtsAndLoansRcvblAmt
Other Nts And Loans Rcvbl EOY	$0	OtherNtsAndLoansRcvblEOYAmt
US Government Obligations BOY	$0	USGovernmentObligationsBOYAmt
US Government Obligations EOY	$0	USGovernmentObligationsEOYAmt
US Govt Obligations EOYFMV	$0	USGovtObligationsEOYFMVAmt
Land Bldg Investments EOY	$0	LandBldgInvestmentsEOYAmt
Land EOY	$0	LandEOYAmt
Total Assets BOY	$4,456	TotalAssetsBOYAmt
Total Assets EOY	$5,131	TotalAssetsEOYAmt
Total Assets EOYFMV	$0	TotalAssetsEOYFMVAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind
Retained Earning BOY	$4,456	RetainedEarningBOYAmt
Retained Earning EOY	$5,131	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$4,456	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$5,131	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$4,456	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$5,131	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$4,456	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$676	ExcessRevenueOverExpensesAmt
Other Increases	$0	OtherIncreasesAmt
Subtotal	$5,132	SubtotalAmt
Other Decreases	$0	OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY	$5,132	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Field	Value	IRS element (for citing)
Capital Gain Net Income	$0	CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss	$0	NetShortTermCapitalGainLossAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

Field	Value	IRS element (for citing)
Liable Section4942 Tax	false	LiableSection4942TaxInd
Distribution Yr1	0	DistributionYr1Rt
Distribution Yr2	0	DistributionYr2Rt
Distribution Yr3	0	DistributionYr3Rt
Distribution Yr4	0	DistributionYr4Rt
Distribution Yr5	0	DistributionYr5Rt
Total Distribution	0	TotalDistributionRt
Average Distribution	0	AverageDistributionRt
Net Vl Noncharitable Assets	$0	NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets	$0	AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct	$0	NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct	$0	AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions	$10,375	QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Domestic Org Meeting Sect4940e	Yes (X)	DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt
Subtotal	$0	SubtotalAmt
Tax Based On Investment Income	$0	TaxBasedOnInvestmentIncomeAmt
Total Payments And Credits	$0	TotalPaymentsAndCreditsAmt
Overpayment	$0	OverpaymentAmt
Refund	$0	RefundAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Org Report Or Register State	MI	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	WWW.CHARLESANDDEMETRALEONARDFOUNDATION.C	WebsiteAddressTxt
Individual With Books	DEMETRA LEONARD	IndividualWithBooksNm
Phone	2483383743	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

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp

Business Name BusinessName

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

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	ADMINISTRATOR	TitleTxt
Average Hrs Per Wk Devoted To Pos	0	AverageHrsPerWkDevotedToPosRt
Compensation	$0	CompensationAmt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

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
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)
Minimum Investment Return	$0	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$0	TaxBasedOnInvestmentIncomeAmt
Total Tax	$0	TotalTaxAmt
Distributable Before Adj	$0	DistributableBeforeAdjAmt
Distributable Before Ded	$0	DistributableBeforeDedAmt
Distributable As Adjusted	$0	DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$10,375	ExpensesAndContributionsAmt
Program Related Invst Total	$0	ProgramRelatedInvstTotalAmt
Qualifying Distributions	$10,375	QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm	$0	PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri	$10,375	AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$0	DistributableAsAdjustedAmt
Total Excess Distribution Cyov	$0	TotalExcessDistributionCyovAmt
Qualifying Distributions	$10,375	QualifyingDistributionsAmt
Total Corpus	$0	TotalCorpusAmt
Prior Year Undistributed Incm	$0	PriorYearUndistributedIncmAmt
Taxable1	$0	Taxable1Amt
Taxable2	$0	Taxable2Amt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$0	ExcessDistriCyovToNextYrAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

Field	Value	IRS element (for citing)
Recipient Person	DEMETRA LEONARD	RecipientPersonNm

Recipient US Address RecipientUSAddress

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

Field	Value	IRS element (for citing)
Recipient Phone	2483383743	RecipientPhoneNum
Recipient Email Address	LEONARDMI@AOL.COM	RecipientEmailAddressTxt
Form And Info And Materials	Applications can be obtained through the Charles and Demetra Leonard Foundation website: LEONARDMI@AOL.COM	FormAndInfoAndMaterialsTxt
Submission Deadlines	None	SubmissionDeadlinesTxt
Restrictions On Awards	The main purpose of this foundation is to assist individuals in education.	RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (32 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
M HILL
18 GREENWOODE	PONTIAC	MI	48341	GOD BLESS	$25
TA RAYA ARMSTONG
42 MIAMI	PONTIAC	MI	48341	CONGRATULATIONS	$200
RYAN EVANS
194 SEMINOLE	PONTIAC	MI	48341	SCHOLARSHIP	$500
HARPER CARR
22210 MARLOW ST	OAK PARK	MI	48237	COLLEGE CHOICE 529	$250
SKYLAR CARR
22210 MARLOW ST	OAK PARK	MI	48237	COLLEGE CHOICE 529	$250
MORGAN CARR
22210	OAK PARK	MI	48237	COLLEGE CHOICE 529	$250
KENDALL HOWZE
14009 BIG BRANCH DRIVE	DAYTON	MD	21036	COLLEGE CHOICE 529	$250
CHRISTOPHER HOWZE
14009 BIG BRANCH DRIVE	DAYTON	MD	21036	COLLEGE CHOICE	$250
DENITA RAY
16351 MARK TWAIN	DETROIT	MI	48235	COLLEGE FUND	$500
FRANK GRANDBERRY
8138 LOON	GRAND BLANC	MI	48439	FRANK JR AND KAHLIN COLLEGE FU	$200
ADAM POLK
1527 STIRLING LAKE DRIVE	PONTIAC	MI	48341	PONTIAC HUSKIES WRESTLING	$200
TODD GRANDBERRY
7132 YACHT	WARREN	MI	48093	COLLEGE CHOICE 529	$100
NILEYAH MARTIN
338 JUDSON	PONTIAC	MI	48341	COLLEGE CHOICE 529	$250
NEVAEH HAWKINS
32 UTICA	PONTIAC	MI	48341	COLLEGE CHOICE 529	$250
BRYCE JAMISON BEACH
161 ONIDEA	PONTIAC	MI	48341	COLLEGE CHOICE 529	$250
STEPHANIE WOODS
3317 CANBROOK AVENUE	KALAMAZOO	MI	49006	CONGRATULATIONS	$100
JOEN PIZARRO
161 ONEIDA	PONTIAC	MI	48341	COLLEGE CHOICE	$500
LAUREA WASHINGTON
32 UTICA	PONTIAC	MI	48341	COLLEGE CHOICE 529	$250
KEVIN DAVENPORT
404 NORTHFIELD AVE	PONTIAC	MI	48340	WRESTLING PAN AM	$200
TICE BROWN
11010 WINDSOR CLUB COURT	RALEIGH	NC	27617	DAUGHTER EDUCATION	$200
ISAIAH SMITH
1741 PINOAK CT	TROY	MI	48098	SCHOLARSHIP	$1,000
SYDNEY WOODS
5173 AUTUMN GLEN	KALAMAZOO	MI	49009	SCHOLARSHIP	$1,000
ISAIAH SMITH
1741 PINOAK	TROY	MI	48098	SCHOLARSHIP	$500
JEREMIAH LAWTON
5293 JUDITH BLVD	WATERFORD	MI	48327	SCHOLARSHIP	$500
KYLE SOWELL PEEPLES
286 S ZEEB RD	ANN ARBOR	MI	48103	SCHOLARSHIP	$500
KATIE MAHON
PO BOX 156	BALDWIN	MI	49304	DONATION	$50
DANETA RAY
16351 MARK TWAIN	DETROIT	MI	48235	BOOKS SCHOLARSHIP	$500
JOSEPH PAGE
8639 COLUMBIA AVE	DEARBORN HEIGHTS	MI	48127	COLLEGE CHOICE 529	$250
JOSIAH PAGE
8639 COLUMBIA AVE	DEARBORN HEIGHTS	MI	48127	COLLEGE CHOICE 529	$250
RENEE BLAND
5420 BRUNSWICK DRIVE	WATERFORD	MI	48328	MAY GOD BLESS YOU	$100
MARISSA SPRAGGINS
3336 LESLIE	DETROIT	MI	48238	SCHOLARSHIP	$500
SUSIE AND KABRYA WILLIAMS
1561 STONE CROSSING DR	SOUTHFIELD	MI	48075	COLLEGE CHOICE 529	$250

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$10,375	TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut	$0	TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Unrelated Business Taxbl Incm	$0	UnrelatedBusinessTaxblIncmAmt
Exclusion	$0	ExclusionAmt
Related Or Exempt Function Incm	$0	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$0	TotalIncomeProducingActyAmt

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 FRANKLAND BLVD	AddressLine1Txt
City	PONTIAC	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48341	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$10,000	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

Field	Value	IRS element (for citing)
Desc	MEMBERSHIP	Desc
Revenue And Expenses Per Books	$25	RevenueAndExpensesPerBooksAmt