CHARLES AND DEMETRA LEONARD FOUNDATION: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- CHARLES AND DEMETRA LEONARD FOUNDATION (EIN 20-2709293)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-14
- IRS object ID
- 202523189349100602
- Schema version
- 2024v5.2
- 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
- Accounting Fees Schedule
- Compensation Explanation
- Contractor Compensation Expln
- Depreciation Schedule
- Land Etc Schedule2
- Other Assets Schedule
- Other Expenses Schedule
- Other Increases Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-14T00:34:44-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 883769102 | 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 | 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 | 2024-01-01 | 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 |
| Phone | 2483383743 | PhoneNum |
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 | Charles | PersonNm |
| Person Title | Director | PersonTitleTxt |
| Phone | 2483383743 | PhoneNum |
| Signature | 2025-04-11 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Jacqueline Smith | PreparerPersonNm |
| PTIN | P00622266 | PTIN |
| Phone | 2484206567 | PhoneNum |
| Preparation | 2025-11-12 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $978,098 | 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 | $7,785 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $0 | InterestOnSavRevAndExpnssAmt |
| Dividends Rev And Expnss | $18,556 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $18,556 | DividendsNetInvstIncmAmt |
| Gross Rents Rev And Expnss | $800 | GrossRentsRevAndExpnssAmt |
| Gross Rents Net Invst Incm | $800 | GrossRentsNetInvstIncmAmt |
| Net Rental Income Or Loss | $0 | NetRentalIncomeOrLossAmt |
| Gross Sales Price | $0 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Net ST Capital Gain Adj Net Incm | $0 | NetSTCapitalGainAdjNetIncmAmt |
| Gross Sales Less Ret And Allwnc | $0 | GrossSalesLessRetAndAllwncAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Rev And Expnss | $0 | GrossProfitRevAndExpnssAmt |
| Other Income Rev And Expnss | $0 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $0 | OtherIncomeNetInvstIncmAmt |
| Other Income Adj Net Incm | $0 | OtherIncomeAdjNetIncmAmt |
| Total Rev And Expnss | $27,141 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $19,356 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $0 | TotalAdjNetIncmAmt |
| Legal Fees Rev And Expnss | $0 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Adj Net Incm | $0 | LegalFeesAdjNetIncmAmt |
| Legal Fees Dsbrs Chrtbl | $0 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $450 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $0 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $0 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $0 | AccountingFeesChrtblPrpsAmt |
| 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 |
| Taxes Rev And Expnss | $12,028 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $0 | TaxesNetInvstIncmAmt |
| Taxes Adj Net Incm | $0 | TaxesAdjNetIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $23,358 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $0 | DeprecAndDpltnNetInvstIncmAmt |
| Deprec And Dpltn Adj Net Incm | $0 | DeprecAndDpltnAdjNetIncmAmt |
| Trav Conf Meeting Rev And Expnss | $600 | TravConfMeetingRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $22,340 | 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 | $58,776 | 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 | $11,950 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $11,950 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $70,726 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $0 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $11,950 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$43,585 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $19,356 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $42,760 | CashBOYAmt |
| Cash EOY | $7,492 | CashEOYAmt |
| Cash EOYFMV | $7,492 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $2,074 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $9,074 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $9,074 | 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 EOY | $0 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $0 | USGovtObligationsEOYFMVAmt |
| Corporate Stock EOY | $0 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $0 | CorporateStockEOYFMVAmt |
| Corporate Bonds EOY | $0 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $0 | CorporateBondsEOYFMVAmt |
| Invst Land Cost Or Other Basis | $0 | InvstLandCostOrOtherBasisAmt |
| Invst Land Accum Depreciation | $0 | InvstLandAccumDepreciationAmt |
| Land Bldg Investments EOY | $0 | LandBldgInvestmentsEOYAmt |
| Land Bldg Investments EOYFMV | $0 | LandBldgInvestmentsEOYFMVAmt |
| Other Investments EOY | $0 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $0 | OtherInvestmentsEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $680,060 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $37,084 | LandBldgEquipAccumDeprecAmt |
| Land EOY | $642,976 | LandEOYAmt |
| Land EOYFMV | $642,976 | LandEOYFMVAmt |
| Other Assets BOY | $300,000 | OtherAssetsBOYAmt |
| Other Assets EOY | $318,556 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $318,556 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $344,834 | TotalAssetsBOYAmt |
| Total Assets EOY | $978,098 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $978,098 | TotalAssetsEOYFMVAmt |
| Other Liabilities BOY | $0 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $0 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $1,011,168 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $978,098 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,011,168 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $978,098 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,011,168 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $978,098 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,011,168 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$43,585 | ExcessRevenueOverExpensesAmt |
| Other Increases | $10,515 | OtherIncreasesAmt |
| Subtotal | $978,098 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $978,098 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $0 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $269 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $269 | SubtotalAmt |
| Tax Based On Investment Income | $269 | TaxBasedOnInvestmentIncomeAmt |
| Original Return Tax Paid | $0 | OriginalReturnTaxPaidAmt |
| Tax Due | $269 | TaxDueAmt |
| Applied To ES Tax | $0 | AppliedToESTaxAmt |
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 |
| Form990 T Filed | false | Form990TFiledInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | MI | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| 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 | https://charlesanddemetraleonardfoundation.com | WebsiteAddressTxt |
| Individual With Books | Charles Leonard Jr | 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 |
| 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 |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Undistr Incm Sect4942a2 Not App | false | UndistrIncmSect4942a2NotAppInd |
| Business Holdings | false | BusinessHoldingsInd |
| Excess Business Holdings | false | ExcessBusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | false | TransactionsFailToQlfyAsExcInd |
| Maintained Expenditure Rspns | false | MaintainedExpenditureRspnsInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Proceeds Or Net Income | false | ProceedsOrNetIncomeInd |
| 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 | Charles Leonard Jr | 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 | 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 Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
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 | $300,000 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $10,000 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $680,060 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $990,060 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $990,060 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $14,851 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $975,209 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $48,760 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $48,760 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $269 | TaxBasedOnInvestmentIncomeAmt |
| Income Tax | $0 | IncomeTaxAmt |
| Total Tax | $269 | TotalTaxAmt |
| Distributable Before Adj | $48,491 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $48,491 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $48,491 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $11,950 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $11,950 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $48,491 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr3 | $11,696 | ExcessDistributionCyovYr3Amt |
| Total Excess Distribution Cyov | $11,696 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $11,950 | QualifyingDistributionsAmt |
| Total Corpus | $11,696 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Taxable1 | $0 | Taxable1Amt |
| Undistributed Income CY | $48,491 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $11,696 | ExcessDistriCyovToNextYrAmt |
Private Operating Foundations PrivateOperatingFoundationsGrp
Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $0 | CurrentYearAmt |
| Year1 | $0 | Year1Amt |
| Year2 | $0 | Year2Amt |
| Year3 | $0 | Year3Amt |
| Total | $0 | TotalAmt |
Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $0 | CurrentYearAmt |
| Year1 | $0 | Year1Amt |
| Year2 | $0 | Year2Amt |
| Year3 | $0 | Year3Amt |
| Total | $0 | TotalAmt |
Qualifying Distributions QualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $11,950 | CurrentYearAmt |
| Year1 | $17,799 | Year1Amt |
| Year2 | $8,250 | Year2Amt |
| Year3 | $7,505 | Year3Amt |
| Total | $45,504 | TotalAmt |
Qualifying Distri Not Used Drt QualifyingDistriNotUsedDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $11,950 | CurrentYearAmt |
| Year1 | $17,799 | Year1Amt |
| Year2 | $8,250 | Year2Amt |
| Year3 | $7,505 | Year3Amt |
| Total | $45,504 | TotalAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Assets Sect4942j3 Bi TotalAssetsSect4942j3BiGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support TotalSupportGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Public Support Type PublicSupportType
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Largest Support From EO LargestSupportFromEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Gross Investment Income GrossInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Supplementary Information SupplementaryInformationGrp
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | Charles Leonard Jr | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| 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) |
|---|---|---|
| Recipient Phone | 2483383742 | RecipientPhoneNum |
| Recipient Email Address | cl2@cdlfoundation.com | RecipientEmailAddressTxt |
| Form And Info And Materials | Online, Email | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | n/a | SubmissionDeadlinesTxt |
| Restrictions On Awards | n/a | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (24 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| Shaylor Ray | ||||||
| 118 Spokane | Pontiac | MI | 48341 | Individual | Donation | $500 |
| Frederick C Smith Jr | ||||||
| 46 North Marshall | Pontiac | MI | 48342 | Individual | Donation | $500 |
| Stephanie Woods | ||||||
| 3317 Cranbrook Avenue | Kalamazoo | MI | 49006 | Individual | Scholarship | $500 |
| Lake County Merry Makers | ||||||
| 6396 Tacoma Blvd | Idlewild | MI | 49642 | 501(3)(c) | Donation/Scholarship | $2,500 |
| Danita Ray | ||||||
| 609 Allen Dr Apt C2 | Riverdale | GA | 30274 | Individual | Scholarship | $500 |
| Deonna Ray | ||||||
| 206 Park Terrace 5 | Atlanta | GA | 30337 | Individual | Scholarship | $500 |
| Duke Holley | ||||||
| 31 Eason | Highland Park | MI | 48203 | Individual | Scholarship | $250 |
| Micah Sasnett-Jones | ||||||
| 911 Argyle | Pontiac | MI | 48341 | Individual | Scholarship | $250 |
| Billy Roberson II | ||||||
| 289 Cedar Bend Drive | Lake Orion | MI | 48362 | Individual | Scholarship | $250 |
| Arielle Newsome | ||||||
| 4980 Crabapple Court | West Bloomfield | MI | 48324 | Individual | Scholarship | $250 |
| Quincy Davis | ||||||
| 25528 Sullivan Lane | Novi | MI | 48375 | Individual | Scholarship | $250 |
| Brian Transou | ||||||
| 3663 MacNichol Trail | West Bloomfield | MI | 48323 | Individual | Scholarship | $250 |
| Pontiac United Education Coalition | ||||||
| 402 N Telegraph Rd | Pontiac | MI | 48341 | Scholarship | $2,500 | |
| Shani Adams | ||||||
| 279 Chippewa | Pontiac | MI | 48341 | Individual | Scholarship | $250 |
| Brooke Bursey | ||||||
| 599 Alton Avenue | Pontiac | MI | 48341 | Individual | Scholarship | $250 |
| Jayla Silver | ||||||
| 25247 Branchester Road | Farmington | MI | 48336 | Individual | Scholarship | $250 |
| Frank Grandberry | ||||||
| 854 Menominee | Pontiac | MI | 48341 | Individual | Scholarship | $250 |
| Brandon Rush | ||||||
| 31 Timberview Drive | Rochester | MI | 48307 | Individual | Scholarship | $250 |
| Prospect Missionary Bapt Ch | ||||||
| 351 Prospect St | Pontiac | MI | 48341 | 501(c)(3) | Donation | $500 |
| Paris Woods | ||||||
| 201 Garbardine | Portage | MI | 49002 | Individual | Scholarship | $250 |
| Danita Ray | ||||||
| 609 Allen Dr Apt C2 | Riverdale | GA | 30274 | Individual | Donation | $500 |
| Kingyon Nelson | ||||||
| 123 Tree | Pontiac | MI | 48342 | Individual | Donation | $100 |
| Carolyn Smith | ||||||
| 46 North Marshall | Pontiac | MI | 48342 | Individual | Donation | $100 |
| Prospect Missionary Bapt Ch | ||||||
| 351 Prospect St | Pontiac | MI | 48341 | 501(3)(c) | Donation | $250 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $11,950 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $18,556 | ExclusionAmt |
Net Rntl Incm Re Not Debt Fincd Prop NetRntlIncmReNotDebtFincdProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $800 | UnrelatedBusinessTaxblIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $800 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $18,556 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $19,356 | 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 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Tax Prep | CategoryTxt |
| Amt | $450 | Amt |
Compensation Explanation CompensationExplanation
Compensation Explanation CompensationExplanationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Charles Leonard Jr | PersonNm |
Contractor Compensation Expln ContractorCompensationExpln
Contractor Comp Expln ContractorCompExplnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contractor Person | None | ContractorPersonNm |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Expense | $23,358 | CurrentYearExpenseAmt |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp (7 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Accumulated DepreciationAccumulatedDepreciationAmt | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|---|
| 127 Franklin Blvd, Pontiac | $158,000 | $9,121 | $148,879 | $148,879 |
| 146 Franklin Blvd, Pontiac | $85,180 | $4,917 | $80,263 | $80,263 |
| 620 Franklin Blvd, Pontiac | $27,520 | $1,589 | $25,931 | $25,931 |
| 614 Franklin Blvd, Pontiac | $32,620 | $1,883 | $30,737 | $30,737 |
| 1253 Liza Blvd, Pontiac | $159,240 | $9,194 | $150,046 | $150,046 |
| 136 Bloomfield, Pontiac | $179,800 | $10,380 | $169,420 | $169,420 |
| Various Lots | $37,700 | $37,700 | $37,700 |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Program Related Investment | Desc |
| BOY Book Value | $300,000 | BOYBookValueAmt |
| EOY Book Value | $318,556 | EOYBookValueAmt |
| EOYFMV | $318,556 | EOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (5 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt |
|---|---|
| Fundraiser Expense | $4,632 |
| Insurance | $3,615 |
| Repair & Maintenance | $13,678 |
| Bank Fee | $35 |
| Marketing | $380 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Recalculation of Depreciation | Desc |
| Amt | $10,515 | Amt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Property Taxes | CategoryTxt |
| Amt | $12,028 | Amt |