﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-07-07T10:50:05-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>770486980</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Sugu Aria CPA APC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>20882 Sola Steet</AddressLine1Txt>
        <CityNm>Cupertino</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95014</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>853123295</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Live Like Leo Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LIVE</BusinessNameControlTxt>
      <PhoneNum>9254487369</PhoneNum>
      <USAddress>
        <AddressLine1Txt>805 VIA GAVIOTA</AddressLine1Txt>
        <CityNm>APTOS</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95003</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Michael Cellura</PersonNm>
      <PersonTitleTxt>President &amp; CEO</PersonTitleTxt>
      <SignatureDt>2025-07-07</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Sugu Aria CPA</PreparerPersonNm>
      <PTIN>P01203602</PTIN>
      <PhoneNum>4088327336</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="TransfersPersonalBenefitsContr IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>www.livelikeleo.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>41662</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>27689</ContributionsGiftsGrantsEtcAmt>
      <SaleOfAssetsGrossAmt>4553</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>4425</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>128</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <GrossSalesOfInventoryAmt>8544</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>2664</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>5880</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>876</OtherRevenueTotalAmt>
      <TotalRevenueAmt>34573</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>750</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>28736</OtherExpensesTotalAmt>
      <TotalExpensesAmt>29486</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>5087</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>100528</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>105615</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>100528</BOYAmt>
        <EOYAmt>96615</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>9000</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>100528</BOYAmt>
        <EOYAmt>105615</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>100528</BOYAmt>
        <EOYAmt>105615</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Through the vehicle of grant programs, we can finance expenses related to learn abroad programs for under privileged young adults. Our network of global resources and partnerships will be an additional added value to increase the richness of the programs. We hope to build a legacy of future leaders that can stay with us through the life cycle of the experience to maintain continuity of the program and mentor its future participants.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Contracted with a Global Educational Organization to screen and qualify students to study abroad at the foundations defined expense budget.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>15000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>15000</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Michael Cellura</PersonNm>
        <TitleTxt>President &amp; CEO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Dinasha Cellura</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jennifer Sills</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>LIVE LIKE LEO FOUNDATION</PersonNm>
        <USAddress>
          <AddressLine1Txt>805 VIA GAVIOTA</AddressLine1Txt>
          <CityNm>APTOS</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95003</ZIPCd>
        </USAddress>
        <PhoneNum>9254487369</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="24020490" softwareVersionNum="2024v5.2">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>219855</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>21538</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>30901</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>27689</CurrentTaxYearAmt>
        <TotalAmt>299983</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>219855</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>21538</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>30901</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>27689</CurrentTaxYearAmt>
        <TotalAmt>299983</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>0</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>299983</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>299983</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
      <PublicSupportCY170Pct>0.00000</PublicSupportCY170Pct>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Revenue.1</FormAndLineReferenceDesc>
        <ExplanationTxt>DIVIDEND INCOME $870</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Revenue.2</FormAndLineReferenceDesc>
        <ExplanationTxt>INTEREST INCOME $6</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Advertising and Promotion $10182</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $1229</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>SPONSORED PROGRAM EXPENSES $15000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>AWARDS FOR KIDS $2300</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>LICENSES AND PERMITS $25</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1</FormAndLineReferenceDesc>
        <ExplanationTxt>ADVANCES TO OFFICERS FOR EXPENSES - Beginning $0 ADVANCES TO OFFICERS FOR EXPENSES - Ending $9000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>034-PART III RESPONSE OR NOTE TO ANY OTHER LINE IN PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>Through the vehicle of grant programs, we can finance expenses related to learn abroad programs for under privileged young adults. Our network of global resources and partnerships will be an additional added value to increase the richness of the programs. We hope to build a legacy of future leaders that can stay with us through the life cycle of the experience to maintain continuity of the program and mentor its future participants.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>018 - GOVERNING DOCUMENTS ETC AVAILABLE TO PUBLIC PART VI</FormAndLineReferenceDesc>
        <ExplanationTxt>NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>012 - FORM 990 GOVERNING BODY REVIEW (PART VI LINE 11)</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>017 - FORM 990 AVAILABILITY TO PUBLIC (PART VI LINE 1)</FormAndLineReferenceDesc>
        <ExplanationTxt>NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>09 - GOVERNING BODY MEETING DOCUMENTATION (PART VI, 1)</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD OF DIRECTORS MET TO APPOINT AND APPROVE GRANTS TO GLOBAL GLIMPSE - A NON PROFIT 501 (C) 3 EXEMPT CORP., WHICH IS AN INTERNATIONAL TRAVEL LEADERSHIP AND GLOBAL LEARNING OPPURTUNITIES TO HIGH SCHOOL STUDENTS THROUGH OVERSEAS LEARNING EXPERIENCES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>010 - COMMITTEE MEETING DOCUMENTATION PART VI LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD OF DIRECTORS MET TO APPOINT AND APPROVE GRANTS TO GLOBAL GLIMPSE - A NON PROFIT 501 (C) 3 EXEMPT CORP., WHICH IS AN INTERNATIONAL TRAVEL LEADERSHIP AND GLOBAL LEARNING OPPORTUNITIES TO HIGH SCHOOL STUDENTS THROUGH OVERSEAS LEARNING EXPERIENCES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>