Nonprofit · EIN 85-3123295
LIVE LIKE LEO FOUNDATION
Tax-exempt · APTOS, CA 95003
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $95,087 | $75,102 | $19,985 | $125,600 | $0 | $125,600 |
| December 31, 2024 | 990-EZ | $34,573 | $29,486 | $5,087 | $105,615 | – | $105,615 |
| December 31, 2023 | 990 | $24,519 | $65,363 | -$40,844 | $100,528 | $0 | $100,528 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $35,592
- Program service revenue
- $0
- Investment income
- $55,489
- Net gain from sales of assets
- $55,489
- Net income from sales of inventory
- $2,514
- Other revenue
- $4,006
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $500
- Program services (functional)
- $71,199
- Management and general (functional)
- $3,903
Balance sheet and other
- Total assets, start of year
- $105,615
- Total assets, end of year
- $125,600
- Total liabilities, end of year
- $0
- Net assets, end of year
- $125,600
- Publicly traded securities
- $114,080
- Net assets without donor restrictions
- $125,600
- Gross receipts
- $247,306
- Employees
- 0
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michael Cellura | President & CEO Trustee or director | 5 | $0 |
| Dinasha Cellura | Director Trustee or director | 15 | $0 |
| Jennifer Sills | Secretary Trustee or director | 5 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michael Cellura | President & CEO | 5 | $0 |
| Dinasha Cellura | Director | 15 | $0 |
| Jennifer Sills | Secretary | 5 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jennifer Sills | Secretary Trustee or director, Officer | 0 | $0 |
| Dinasha Cellura | Director Trustee or director, Officer | 0 | $0 |
| Michael Cellura | President Trustee or director, Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 805 VIA GAVIOTA, APTOS, CA 95003-5607
- In care of
- % SUGU ARIA CPA
- Principal officer (990 for 2025)
- Michael Cellura, 805 Via Gaviota, Aptos, CA 95003
- Signed the 990
- Michael Cellura, President & CEO
- Phone
- (925) 448-7369
- Website
- www.livelikeleo.org
- Return prepared by
- Sugu Aria CPA APC
California records
California keeps its own records of charities and corporations. Search them by EIN 85-3123295 or by the name LIVE LIKE LEO FOUNDATION.
- 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
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.
Program accomplishments
- Contracted with a Global Educational Organization to screen and qualify students to study abroad at the foundations defined expense budget.Expenses $71,199 · revenue $35,592
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 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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 85-3123295
- 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 or 990-EZ
- Category (NTEE)
- International, foreign affairs and national security (Q22)
- Assets (IRS master file)
- $125,600
- Income (IRS master file)
- $247,306
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $95,087 | $75,102 | $125,600 | XML |
| 990-EZ | December 2024 | $34,573 | $29,486 | $105,615 | XML |
| 990 | December 2023 | $24,519 | $65,363 | $100,528 | XML |
| 990 | December 2022 | $21,903 | $71,762 | $141,372 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | 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 85-3123295).
Questions about LIVE LIKE LEO FOUNDATION
- What is the EIN of LIVE LIKE LEO FOUNDATION?
- The employer identification number (EIN) of LIVE LIKE LEO FOUNDATION is 85-3123295.
- Is LIVE LIKE LEO FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to LIVE LIKE LEO FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIVE LIKE LEO FOUNDATION 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 LIVE LIKE LEO FOUNDATION 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 LIVE LIKE LEO FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LIVE LIKE LEO FOUNDATION?
- The 990 for the year ended December 31, 2025 names Michael Cellura.
- Who are the officers and directors of LIVE LIKE LEO FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does LIVE LIKE LEO FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $95,087, expenses of $75,102 and total assets of $125,600 at year end.
Other nonprofits in APTOS
- SANTA CRUZ BREAKERS INC EIN 77-0400137 · last filed 990 for 2025
- BURKINA FASO GIRLS EDUCATION FUND EIN 85-3020769 · last filed 990-EZ for 2025
- GIVE ME HOPE INC EIN 90-0838103 · last filed 990-N for 2025
- ETHIOVILLAGE EV EIN 27-1691538 · last filed 990-N for 2025
- STEP UP FOR HONDURAS FOUNDATION EIN 81-1629800 · last filed 990-N for 2025
- COMMUNITY FOUNDATION SANTA CRUZ COUNTY EIN 94-2808039 · last filed 990 for 2024
- CABRILLO COLLEGE FOUNDATION EIN 94-6121953 · last filed 990 for 2025
- IMAGINE SUPPORTED LIVING SERVICES EIN 61-1418745 · last filed 990 for 2025
All nonprofits in APTOS · California · International, foreign affairs and national security