Nonprofit · EIN 82-3403967
LATINO EQUITY ADVOCACY & POLICY INSTITUTE - THE LEAP INSTITUTE
Also known as LEAP INSTITUTE
Tax-exempt · HURON, CA 93234
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $3,207,458 | $2,924,451 | $283,007 | $2,272,170 | $2,041,306 | $230,864 |
| June 30, 2024 | 990 | $1,966,677 | $2,283,223 | -$316,546 | $520,742 | $572,885 | -$52,143 |
| June 30, 2023 | 990 | $1,158,393 | $1,024,220 | $134,173 | $908,198 | $643,795 | $264,403 |
| June 30, 2022 | 990 (amended) | $677,600 | $679,386 | -$1,786 | $166,765 | $36,535 | $130,230 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $2,536,741
- of which government grants
- $2,310,547
- Program service revenue
- $670,679
- Investment income
- $38
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $278,684
- Other salaries and wages
- $1,137,020
- Salaries, compensation and benefits (total)
- $1,572,842
- Professional fundraising fees
- $0
- Legal fees
- $5,032
- Accounting fees
- $28,901
- Occupancy
- $81,949
- Travel
- $17,106
- Depreciation
- $168,494
- Program services (functional)
- $2,316,521
- Management and general (functional)
- $607,930
Balance sheet and other
- Total assets, start of year
- $520,742
- Total assets, end of year
- $2,272,170
- Total liabilities, end of year
- $2,041,306
- Net assets, end of year
- $230,864
- Land, buildings and equipment
- $1,594,356
- Gross receipts
- $3,207,458
- Employees
- 56
- Volunteers
- 20
- Year formed
- 2017
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Terrance J Cox | Advisory Highest-paid employee | 30 | $104,200 |
| Reynaldo Leon | Executive Director Officer | 40 | $101,059 |
| Eric Rameriz | Director of Operations Officer | 40 | $73,425 |
| Martin Flores | Chair Officer | 1 | $0 |
| Joe Ramirez | Treasurer Officer | 1 | $0 |
| Maricela Gutierrez | Advisory Board Member Trustee or director | 1 | $0 |
| Daniel Luna | Advisory Board Member Trustee or director | 1 | $0 |
| Federico Castillo | Secretary Officer | 1 | $0 |
990 for the year ended June 30, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Reynaldo Leon | Executive Director Officer | 40 | $130,000 |
| Terrance Cox | Advisory Key employee | 40 | $108,418 |
| Eric Rameriz | Director of Operations Officer | 40 | $66,449 |
| Russel Teall | Past Officer Key employee | 30 | $55,418 |
| Martin Flores | Chair Officer | 1 | $0 |
| Joe Ramirez | Treasurer Officer | 1 | $0 |
| Maricela Gutierrez | Advisory Board Member Trustee or director | 1 | $0 |
| Daniel Luna | Advisory Board Member Trustee or director | 1 | $0 |
| Federico Castillo | Secretary Officer | 1 | $0 |
990 for the year ended June 30, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Russel Teall | Past Officer Key employee | 30 | $74,533 |
| Reynaldo Leon | Executive Director Officer | 40 | $73,667 |
| Eric Rameriz | Director of Operations Trustee or director | 40 | $18,160 |
| Martin Flores | Chair Officer | 1 | $0 |
| Joe Ramirez | Treasurer Officer | 1 | $0 |
| Maricela Gutierrez | Advisory Board Member Trustee or director | 1 | $0 |
| Daniel Luna | Advisory Board Member Trustee or director | 1 | $0 |
| Federico Castillo | Secretary Trustee or director | 1 | $0 |
990 for the year ended June 30, 2022: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Reynaldo Leon | Chief Executive Officer Officer | 40 | $140,002 |
| Russel Teall | Chief Development Officer Officer | 30 | $92,970 |
| Martin Flores | Chair Officer | 1 | $0 |
| Joe Ramirez | Treasurer Officer | 1 | $0 |
| Maricela Gutierrez | Advisory Board Member Trustee or director | 1 | $0 |
| Daniel Luna | Advisory Board Member Trustee or director | 1 | $0 |
| Federico Castilla | Advisory Board Member Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1497, HURON, CA 93234-1497
- In care of
- % REY LEON
- Mailing address (990-N for 2017)
- 1515 E DIVISADERO STREET, FRESNO CA 93721
- Principal officer (990 for 2024)
- Reynaldo Leon, 1515 E Divisadero, Fresno, CA 93721
- Principal officer (990-N for 2017)
- REYES BARBOZA JR, 1515 E DIVISADERO ST STE 108, FRESNO CA 93721
- Signed the 990
- Reynaldo Leon, Executive Director
- Phone
- (559) 851-5327
- Return prepared by
- C STANLEY CPA & ASSOCIATES
California records
California keeps its own records of charities and corporations. Search them by EIN 82-3403967 or by the name LATINO EQUITY ADVOCACY & POLICY INSTITUTE - THE LEAP INSTITUTE.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
To advance local opportunities for healthy and safe living, creative community planning, development and redevelopment, public transportation as well as opportunities for environmental and ecosystem stewardship.
Program accomplishments
- Achieve social, economic, environmental and climate justice, community resilience and social cohesion through innovative infrastructure projects, socio-economic innovation, human development and progressive public policy.Expenses $2,316,521
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 82-3403967
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C99)
- Assets (IRS master file)
- $2,272,170
- Income (IRS master file)
- $3,207,458
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $3,207,458 | $2,924,451 | $2,272,170 | XML |
| 990 | June 2024 | $1,966,677 | $2,283,223 | $520,742 | XML |
| 990 | June 2023 | $1,158,393 | $1,024,220 | $908,198 | XML |
| 990 | June 2022 | $677,600 | $679,386 | $166,765 | XML |
| 990 | June 2021 | – | – | – | IRS |
| 990-N for 2017 Officer: REYES BARBOZA JR | June 30, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 82-3403967).
Questions about LATINO EQUITY ADVOCACY & POLICY INSTITUTE - THE LEAP INSTITUTE
- What is the EIN of LATINO EQUITY ADVOCACY & POLICY INSTITUTE - THE LEAP INSTITUTE?
- The employer identification number (EIN) of LATINO EQUITY ADVOCACY & POLICY INSTITUTE - THE LEAP INSTITUTE is 82-3403967.
- Is LATINO EQUITY ADVOCACY & POLICY INSTITUTE - THE LEAP INSTITUTE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to LATINO EQUITY ADVOCACY & POLICY INSTITUTE - THE LEAP INSTITUTE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LATINO EQUITY ADVOCACY & POLICY INSTITUTE - THE LEAP INSTITUTE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LATINO EQUITY ADVOCACY & POLICY INSTITUTE - THE LEAP INSTITUTE due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LATINO EQUITY ADVOCACY & POLICY INSTITUTE - THE LEAP INSTITUTE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of LATINO EQUITY ADVOCACY & POLICY INSTITUTE - THE LEAP INSTITUTE?
- The 990 for the year ended June 30, 2025 names Reynaldo Leon.
- Who are the officers and directors of LATINO EQUITY ADVOCACY & POLICY INSTITUTE - THE LEAP INSTITUTE?
- The 990 for the year ended June 30, 2025 lists 8 people; 3 received compensation from the organization, the highest $104,200 (Terrance J Cox, Advisory).
- How much revenue does LATINO EQUITY ADVOCACY & POLICY INSTITUTE - THE LEAP INSTITUTE have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $3,207,458, expenses of $2,924,451 and total assets of $2,272,170 at year end.
Other nonprofits in HURON
- WESTSIDE FAMILY PRESERVATION SERVICE EIN 91-2027313 · last filed 990 for 2025
- OLINGA LEARNING EIN 27-3057607 · last filed 990 for 2024
- FOUNDATION FOR THE APPLICATION OF SCIENCE EIN 83-1736767 · last filed 990-N for 2025
- HURON YOUTH FOOTBALL PROGRAM EIN 33-4591165