CHARLES AND DEMETRA LEONARD FOUNDATION: Form 990PF, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- CHARLES AND DEMETRA LEONARD FOUNDATION (EIN 20-2709293)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-07-26
- IRS object ID
- 201402079349100300
- Schema version
- 2013v3.1
- 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
- Expln Of Non Filing With AG Stmt
- General Explanation Attachment
- Other Increases Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-07-26T03:24:07-00:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EAP Premier Bookkeepping Service | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2618 Countryside Court | AddressLine1 |
| City | Auburn Hills | City |
| State | MI | State |
| ZIP Code | 48326 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | 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 | BusinessNameLine1 |
| 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 | AddressLine1 |
| City | PONTIAC | City |
| State | MI | State |
| ZIP Code | 48341 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEMETRA LEONARD | PersonNm |
| Person Title | FOUNDATION MANAGER | PersonTitleTxt |
| Signature | 2014-07-26 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Jacqueline Smith | PreparerPersonNm |
| Phone | 2484206567 | PhoneNum |
| Preparation | 2014-07-26 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-12-30 17:16:21Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $4,652 | 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 | $8,836 | ContriRcvdRevAndExpnssAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $8,836 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Tot Opr Expenses Rev And Expnss | $0 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $5,800 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $5,800 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $5,800 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $5,800 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $3,036 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $556 | CashBOYAmt |
| Cash EOY | $3,841 | CashEOYAmt |
| Cash EOYFMV | $3,841 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $810 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $811 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $811 | SavAndTempCashInvstEOYFMVAmt |
| Total Assets BOY | $1,366 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,652 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $4,652 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Retained Earning BOY | $1,366 | RetainedEarningBOYAmt |
| Retained Earning EOY | $4,652 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,366 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $4,652 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,366 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $4,652 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,366 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $3,036 | ExcessRevenueOverExpensesAmt |
| Other Increases | $250 | OtherIncreasesAmt |
| Subtotal | $4,652 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $4,652 | TotNetAstOrFundBalancesEOYAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Adjusted Qlfy Distri Yr1 | $8,200 | AdjustedQlfyDistriYr1Amt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
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 |
| Section508e Rqr Satisfied | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | MI | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | false | 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 | N/A | 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 | AddressLine1 |
| City | PONTIAC | City |
| State | MI | State |
| ZIP Code | 48341 | ZIPCode |
| 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 |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| 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 |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEMETRA LEONARD | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 102 FRANKLIN BLVD | AddressLine1 |
| City | PONTIAC | City |
| State | MI | State |
| ZIP Code | 48341 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | ALL/NEC | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 020.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $0 | CompensationAmt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
| Expenses1 | $0 | Expenses1Amt |
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 | $5,800 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $5,800 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $5,800 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
| Qualifying Distributions | $5,800 | QualifyingDistributionsAmt |
| Remaining Distri From Corpus | $5,800 | RemainingDistriFromCorpusAmt |
| Total Corpus | $5,800 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $5,800 | ExcessDistriCyovToNextYrAmt |
| Excess From Current Year | $5,800 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | CHARLES AND DEMETRA LEONARD | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 102 FRANKLIN BLVD | AddressLine1 |
| City | PONTIAC | City |
| State | MI | State |
| ZIP Code | 48341 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 2483383743 | RecipientPhoneNum |
| Form And Info And Materials | CHARLES AND DEMETRA LEONARD FOUNDATION APPLICATION | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | 1/31/2012 | SubmissionDeadlinesTxt |
| Restrictions On Awards | SCHOLARSHIP/EDUCATION | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (13 entries)
| Address Line1RecipientUSAddress/AddressLine1 | CityRecipientUSAddress/City | StateRecipientUSAddress/State | ZIP CodeRecipientUSAddress/ZIPCode | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|
| DESMOND WRIGHT-GLENN | |||||
| 1268 OAKLAWN DRIVE | PONTIAC | MI | 48341 | EDUCATIONAL FUND | $500 |
| TA-RAYA ARMSTRONG | |||||
| 42 MIAMI | PONTIAC | MI | 48341 | EDUCATIONAL FUND | $200 |
| BROOKE A PRICE | |||||
| 3024 ANDENTOROLY | BALTIMORE | MD | 21217 | DONATION | $500 |
| MAKAL J SPANN | |||||
| 216 MOORE | PONTIAC | MI | 48342 | EDUCATIONAL FUND | $500 |
| DEONDRA HENRY | |||||
| 20085 VOTRROBECK COURT | DETROIT | MI | 48219 | SCHOLARSHIP | $500 |
| KIANA SANDERS | |||||
| 235 S MARSHALL | PONTIAC | MI | 48342 | DONATION | $100 |
| ALEX WALKER | |||||
| 35384 MUER | FARMINGTON HILLS | MI | 48331 | SCHOLARSHIP | $500 |
| TICE BROWN | |||||
| 11010 WINDSOR CLUB CT APT 209 | RALEIGH | NC | 27617 | SCHOLARSHIP | $500 |
| KALENA SHAW | |||||
| 2201 MATTIE LOU DRIIVE | AUBURN HILLS | MI | 48326 | SCHOLARSHIP | $500 |
| KYLE WALKER | |||||
| 35384 MUER | FARMINGTON HILLS | MI | 48331 | SCHOLARSHIP | $500 |
| ANDRE' WRIGHT | |||||
| 357 ELIZABETH LAKE | PONTIAC | MI | 48341 | FERRIS STATE UNIVERSITY | $500 |
| BRAELEN JOHNSON | |||||
| 33 N ANDERSON | PONTIAC | MI | 48342 | SCHOLARSHIP | $500 |
| VERONIQUE HARRIS | |||||
| 1784 FAYETTEVILLE | ATLANTA | GA | 30316 | SCHOLARSHIP | $500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $5,800 | TotalGrantOrContriPdDurYrAmt |
Grant Or Contri Apprv For Fut GrantOrContriApprvForFutGrp (2 entries)
| Address Line1RecipientUSAddress/AddressLine1 | CityRecipientUSAddress/City | StateRecipientUSAddress/State | ZIP CodeRecipientUSAddress/ZIPCode | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|
| DAMIEN WEEKS | |||||
| 4959 CHERRY BLOOMSOM | WEST BLOOMFIELD | MI | 48324 | DONATION | $200 |
| LANETTA HARRIS | |||||
| 1784 FAYETTEVILLE | ATLANTA | GA | 30316 | DONATION | $500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Apprv Fut | $700 | 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 |
Expln Of Non Filing With AG Stmt ExplnOfNonFilingWithAGStmt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | Donations Received | ExplanationTxt |
General Explanation Attachment GeneralExplanationAttachment
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Deposit not recorded in 2012 | Description |
| Amount | $250 | Amount |