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Leo Santa

Tax-deductible

Greenville, SC501(c)(3)Human Services EIN 87-3247871Revenue $361K in FY2024

On file with the IRSleosantachristmas.com304 N Church St, 29601-2102 · Greenville, SCTax-exempt since Jan 2022Publicly supported charity — 170(b)(1)(A)(vi)

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Leo Santa raises funds and collects toys for those less fortunate in the local community.

501(c)(3) charity; gifts are tax-deductible.
94¢ of each $1 spent went to programs.
Run by 200 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average deficit $31 a year · under 1% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$361K
+16% vs prior year
Spent
$353K
To programs
94%
Net assets
$40K
By yearFY2023–FY2024
Revenue
$361K
FY2024▲ +16%
Tap a bar for its year
Revenue by fiscal year
FY2023$312K
FY2024$361K
Expenses
$353K
FY2024▲ +11%
Tap a bar for its year
Expenses by fiscal year
FY2023$319K
FY2024$353K
Net assets
$40K
FY2024▲ +23%
Tap a bar for its year
Net assets by fiscal year
FY2023$33K
FY2024$40K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 2022.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $333K Management & general 6% · $20K Fundraising 0% · $52

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Jeremy Jones
President
$0Pt VII · Sec A
Angel Reaves
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Gary Brock
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Sean Dogan
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
See Leo Santa executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Raises funds and collects toys for less fortunate community members.

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Provided by the organization

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2 programs · $333K · in their own filed words · FY2024
01

During 2024, leo santa distributed toys to approximately 6,500 children in need in the community. The organization strives to ensure each child feels special and receives 3-5 toys each.

$315Kprogram expense
02

Reignite Hope Program

This program's mission is to provide sparks of hope to children whose home was destroyed by fire. After a traumatic event such as losing your home to fire, children experience and feel a sense of worry, fear, and distress.

$18Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Scansource Charitable FoundationFY2025$10K
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$361K
Ln 12
Gifts and grantsLn 1h$371K
Money outPt IX
$353K
Ln 25
Programscol B$333K
Managementcol C$20K
Fundraisingcol D$52
Owns and owesPt X
$40K
net assets · Ln 32
Cash and savingsLn 1–2$36K
Total assetsLn 16$40K
LiabilitiesLn 26$0
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$371K
Noncash giftsLn 1g$305K
Fundraising eventsLn 1c$26K
Total revenueLn 12$361K
Assets in detailPt X, end of year
CashLn 1$36K
Cash and savings togetherLn 1–2$36K
Land, buildings, equipmentLn 10c$5K
Total assetsLn 16$40K
LiabilitiesLn 26$0
Net assetsLn 32$40K
OperationsPt I, VI
EmployeesI 50
VolunteersI 6200
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$33K$36K
Land, buildings, equipmentLn 10c$5K
Total assetsLn 16$33K$40K
LiabilitiesLn 26$0$0
Net assetsLn 32$33K$40K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$320K$320K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$2K$2K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$3K$3K
Information technologyLn 14$4K$4K
Conferences, conventions and meetingsLn 19$438$438
Depreciation, depletion and amortizationLn 22$216$216
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$14K$13K$1K$52
All other expensesLn 24e$386$386
Total functional expensesLn 25$353K$333K$20K$52

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $361K$353K$8K$40K 990 PDF
FY2023 $312K$319K−$8K$33K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $360,687 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $324,027$370,842
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year −$12,500−$10,155
I-12 Total revenuePrior year $311,527$360,687
I-13 Grants and similar amounts paidPrior year $301,392$320,000
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $17,744$33,140
I-18 Total expensesPrior year $319,136$353,140
I-19 Revenue less expensesPrior year −$7,609$7,547
Part VI · Governance 11 of 11 board members independent, 4 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $360,687 across 6 lines filed
VIII-1c Fundraising events$25,731
VIII-1f All other contributions, gifts and grants$345,111
VIII-1g Noncash contributions (included above)$305,241
VIII-1h Total contributions, gifts and grants$370,842
VIII-8 Net income from fundraising eventsExcluded from tax −$10,155−$10,155
VIII-12 Total revenueExcluded from tax −$10,155$360,687
Part IX · Statement of functional expenses $353,140 across 11 lines filed
IX-2 Grants to domestic individualsPrograms $320,000$320,000
IX-11b Legal feesManagement $2,170$2,170
IX-11c Accounting feesManagement $2,250$2,250
IX-12 Advertising and promotionManagement $2,300$2,300
IX-13 Office expensesManagement $3,107$3,107
IX-14 Information technologyManagement $3,626$3,626
IX-19 Conferences, conventions and meetingsPrograms $438$438
IX-22 Depreciation, depletion and amortizationManagement $216$216
IX-23 InsuranceManagement $4,792$4,792
IX-24 Other expenses (24a–d)Programs $12,798 · Management $1,005 · Fundraising $52$13,855
IX-24e All other expensesManagement $386$386
IX-25 Total functional expensesPrograms $333,236 · Management $19,852 · Fundraising $52$353,140
Part X · Balance sheet $40,288 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $32,553$35,566
X-4 Accounts receivableStart of year $188$188
X-10c Land, buildings and equipment, net$4,534
X-16 Total assetsStart of year $32,741$40,288
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $32,741$40,288
X-33 Total liabilities and net assetsStart of year $32,741$40,288
Part XI · Reconciliation of net assets $40,288 net assets at year end
XI-1 Total revenue$360,687
XI-2 Total expenses$353,140
XI-3 Revenue less expenses$7,547
XI-4 Net assets at start of year$32,741
XI-10 Net assets at end of year$40,288

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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