Leo Santa FY2023 filing

Tax-deductible

Greenville, SC501(c)(3)Human ServicesEIN 87-3247871Revenue $312K in FY2023

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.
97¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · 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
97%
of spending
Looks good: 97% 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
$312K
Spent
$319K
To programs
97%
Net assets
$33K
By yearFY2023–FY2024
Revenue
$312K
FY2023
Tap a bar for its year
Revenue by fiscal year
FY2023$312K
FY2024$361K
Expenses
$319K
FY2023
Tap a bar for its year
Expenses by fiscal year
FY2023$319K
FY2024$353K
Net assets
$33K
FY2023
Tap a bar for its year
Net assets by fiscal year
FY2023$33K
FY2024$40K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

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

97 cents of each dollar spent went to programs.

Program services 97% · $308K Management & general 3% · $11K 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
President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
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.

Provided by the organization

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1 program · $308K · in their own filed words · FY2023
01

During 2023, leo santa distributed toys to approximately 5,000 children in need in the community. The organization strives to ensure each child feels special and receives 3-5 toys each.

$308Kprogram 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
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$312K
Ln 12
Gifts and grantsLn 1h$324K
Money outPt IX
$319K
Ln 25
Programscol B$308K
Managementcol C$11K
Fundraisingcol D$52
Owns and owesPt X
$33K
net assets · Ln 32
Cash and savingsLn 1–2$33K
Total assetsLn 16$33K
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$324K
Noncash giftsLn 1g$300K
Fundraising eventsLn 1c$3K
Total revenueLn 12$312K
Assets in detailPt X, end of year
CashLn 1$33K
Cash and savings togetherLn 1–2$33K
Other assetsLn 15$188
Total assetsLn 16$33K
LiabilitiesLn 26$0
Net assetsLn 32$33K
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 FY23End FY23
Cash and savingsLn 1–2$40K$33K
Total assetsLn 16$40K$33K
LiabilitiesLn 26$0$0
Net assetsLn 32$40K$33K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$100$100
Grants to domestic individualsLn 2$301K$301K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$825$825
Other fees for servicesLn 11g$1K$1K
Office expensesLn 13$2K$2K
Information technologyLn 14$2K$2K
Conferences, conventions and meetingsLn 19$497$497
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$7K$6K$640$52
Total functional expensesLn 25$319K$308K$11K$52

Filing history

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

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $311,527 revenue, 12 lines filed
I-8 Contributions and grants$324,027
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue−$12,500
I-12 Total revenue$311,527
I-13 Grants and similar amounts paid$301,392
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expenses$17,744
I-18 Total expenses$319,136
I-19 Revenue less expenses−$7,609
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 $311,527 across 6 lines filed
VIII-1c Fundraising events$3,246
VIII-1f All other contributions, gifts and grants$320,781
VIII-1g Noncash contributions (included above)$300,000
VIII-1h Total contributions, gifts and grants$324,027
VIII-8 Net income from fundraising eventsExcluded from tax −$12,500−$12,500
VIII-12 Total revenueExcluded from tax −$12,500$311,527
Part IX · Statement of functional expenses $319,136 across 10 lines filed
IX-1 Grants to domestic organizationsPrograms $100$100
IX-2 Grants to domestic individualsPrograms $301,292$301,292
IX-11b Legal feesManagement $2,500$2,500
IX-11c Accounting feesManagement $825$825
IX-11g Other fees for servicesManagement $1,200$1,200
IX-13 Office expensesManagement $1,841$1,841
IX-14 Information technologyManagement $2,446$2,446
IX-19 Conferences, conventions and meetingsPrograms $497$497
IX-23 InsuranceManagement $1,280$1,280
IX-24 Other expenses (24a–d)Programs $6,463 · Management $640 · Fundraising $52$7,155
IX-25 Total functional expensesPrograms $308,352 · Management $10,732 · Fundraising $52$319,136
Part X · Balance sheet $32,741 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $40,350$32,553
X-15 Other assets$188
X-16 Total assetsStart of year $40,350$32,741
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $40,350$32,741
X-33 Total liabilities and net assetsStart of year $40,350$32,741
Part XI · Reconciliation of net assets $32,741 net assets at year end
XI-1 Total revenue$311,527
XI-2 Total expenses$319,136
XI-3 Revenue less expenses−$7,609
XI-4 Net assets at start of year$40,350
XI-10 Net assets at end of year$32,741

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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