Nonprofit · EIN 85-3080285
LEOTO INC
Tax-exempt · STONE MTN, GA 30083
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $12,040 | $10,034 | $2,006 | $9,101 | $11,966 | -$2,865 |
| December 31, 2024 | 990-EZ | $9,430 | $9,871 | -$441 | $7,095 | $11,966 | -$4,871 |
| December 31, 2023 | 990-EZ | $2,041 | $1,326 | $715 | $7,535 | $11,965 | -$4,430 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $12,040
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $5,000
- Printing, publications and postage
- $225
- Other expenses
- $4,809
- Program services (functional)
- $4,704
Balance sheet and other
- Total assets, start of year
- $7,095
- Total assets, end of year
- $9,101
- Total liabilities, end of year
- $11,966
- Net assets, end of year
- -$2,865
- Cash, savings and investments
- $8,764
- Gross receipts
- $12,040
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEMETRIUS T THOMAS | TREASURER | 5 | $0 |
| TAMI BRODIE | DIRECTOR | 5 | $0 |
| WENDELL ALLEN | DIRECTOR | 2 | $0 |
| JYPSY NICHOLS | SECRETARY | 5 | $0 |
| SUZANNE K POPLIN | DIRECTOR | 5 | $0 |
| GWEN SMITH | DIRECTOR | 20 | $0 |
| ERIC SMITH | PRESIDENT | 40 | $0 |
| DEXTER TOLSON | VICE PRESIDE | 5 | $0 |
990-EZ for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEMETRIUS T THOMAS | TREASURER | 2 | $0 |
| TAMI BRODIE | DIRECTOR | 2 | $0 |
| WENDELL ALLEN | DIRECTOR | 2 | $0 |
| JYPSY NICHOLS | SECRETARY | 2 | $0 |
| SUZANNE K POPLIN | DIRECTOR | 2 | $0 |
| GWEN SMITH | DIRECTOR | 5 | $0 |
| ERIC SMITH | PRESIDENT | 20 | $0 |
| DEXTER TOLSON | VICE PRESIDE | 2 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEMETRIUS T THOMAS | TREASURER | 2 | $0 |
| TAMI BRODIE | DIRECTOR | 2 | $0 |
| WENDELL ALLEN | DIRECTOR | 2 | $0 |
| JYPSY NICHOLS | SECRETARY | 3 | $0 |
| SUZANNE K POPLIN | DIRECTOR | 2 | $0 |
| GWEN SMITH | DIRECTOR | 15 | $0 |
| ERIC SMITH | PRESIDENT | 25 | $0 |
| DEXTER TOLSON | VICE PRESIDE | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 4143 INDIAN FOREST RD, STONE MTN, GA 30083-5437
- Mailing address (990-N for 2023)
- 4143 Indian Trail Road, Stone Mountain GA 30083
- Principal officer (990-N for 2023)
- Eric Smith, 4143 Indian Trail Road, Stone Mountain GA 30083
- Signed the 990-EZ
- ERIC SMITH, PRESIDENT
- Phone
- (404) 242-8077
- Website
- LEOTO.ORG
- Return prepared by
- CLAUSELL & ASSOCIATES CPA'S PC
Mission
THE CORPORATION IS ORGANIZED TO LEAD AND PARTICIPATE IN INITIATIVE FOR COMMUNITIES THAT UPLIFT, ENCOURAGE, EDUCATE AND SUPPORT FAMILIES IN DISTRESS. THE ORGANIZATION PROGRAMS INCLUDES PROVIDING HOUSING ASSISTANT, MEALS, EDUCATION AND TRAINING, COMMUNITY ROOM ACTIVITIES, INTERPRETERS, SERVICE ANIMAL ACCOMMODATIONS, ASSISTIVE TECHNOLOGY FOR INDIVIDUALS WITH VISION AND HEARING DISABILITIES, AND TO PROMOTE SUCH PERSONS IN GAINING INDEPENDENCE AND THE CONFIDENCE TO FUNCTION AND LIVE ON THEIR OWN. THE ORGANIZATION ENGAGES IN BENEVOLENT WORK AND TO PROMOTE FELLOWSHIP AND COOPERTION BETWEEN THOSE WHO OR MAY BECOME ASSOCIATED WITH THIS OGRANIZAION. TO PROVIDE TRANSPORTATION SERVICES AND OTHER MEANS OF HELPING PARTICIPANTS IN THE PROGRAMS SPONSORED.
Program accomplishments
- TO PROVIDE VARIOUS VALUED LIFE PROGRAMS TO MEMBERS OF COMMUNITIES IN THE STATE OF GEORGIA THAT LEADS TO INITIATIVES THAT UPLIFTS, ENCOURAGES, EDUCATE AND SUPPORT FAMILIES IN DISTRESS. TO HELP AND ASSIST INDIVIDUALS WITH VISION AND HEARING DISABILITIES. HELP PARTICIPANTS IN THE VARIOUS PROGRAMS OF THE ORGANIZAITON IN DEVELOPING CONFIDENCE IN FUNCIONAL LIVING AND IMPROVING LIFE SKILLS. TO PROMOTE FELLOWHIP AND COOPERATION WITH COMMUNITIES AND PARTNERS IN CARRYING OUT THE ORGANIZATION PROGRAMS.Expenses $4,704
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 85-3080285
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2021
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Human services (P86)
- Assets (IRS master file)
- $9,101
- Income (IRS master file)
- $12,040
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $12,040 | $10,034 | $9,101 | XML |
| 990-EZ | December 2024 | $9,430 | $9,871 | $7,095 | XML |
| 990-N for 2023 Officer: Eric Smith | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2023 | $2,041 | $1,326 | $7,535 | XML |
| 990-N for 2022 Officer: Eric Smith | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
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 85-3080285).
Questions about LEOTO INC
- What is the EIN of LEOTO INC?
- The employer identification number (EIN) of LEOTO INC is 85-3080285.
- Is LEOTO INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to LEOTO INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEOTO INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LEOTO INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LEOTO INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of LEOTO INC?
- The 990-N for 2023 names Eric Smith.
- Who are the officers and directors of LEOTO INC?
- The 990-EZ for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does LEOTO INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $12,040, expenses of $10,034 and total assets of $9,101 at year end.
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