PROPUBLICA Fearless Reporting for an Informed Society — Join Us.
DONATE
Skip to content
ProPublica Donate
ProPublica Donate

The Leon Hammer Legacy Foundation Inc

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Donations to this organization are tax deductible.

Details

According to its Dec. 2022 tax filing, this nonprofit:

Operated a school
Organization is a school. Details are reported on Schedule E.

Summary charts: organization finances over time

Revenue
$849k (2022)

Expenses
$967k (2022)

Total Assets
$2.89M (2022)

Total Liabilities
$2.47M (2022)

Years with multiple filings
Source: Form 990 tax filings from 2013 to 2022

Tax Filings and Audits by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Audits are required to be submitted by nonprofit organizations that spend $750,000 or more in federal grant money in a fiscal year. "Single audits" look at the entire organization's finances and compliance, while other audits are program specific. Nonprofit Explorer has PDFs of audits for some nonprofits for fiscal year 2015 and later. Audit data is from the Federal Audit Clearinghouse.

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$849,401
Expenses
$967,110
Net Income
-$117,709
Net Assets
$416,376
Notable Sources of Revenue Percent of Total Revenue
Contributions $97,372
11.5%
Program Services $751,952
88.5%
Investment Income $77
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $81,374
8.4%
Professional Fundraising Fees $0
Other Salaries and Wages $407,040
42.1%
Assets/Debt
Total Assets $2,888,542
Total Liabilities $2,472,166
Net Assets $416,376
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Karen Martin Brown (Ceo/Executive Director) $81,374 $0 $0
Ryan Diener (President) $0 $0 $0
Allyson Lang Sost (Vice President) $0 $0 $0
Aline Cornelius (Treasurer) $0 $0 $0
Dan Linder (Board Member) $0 $0 $0
Tracy Soltesz (Board Member) $0 $0 $0
Jamin Nichols (Interim Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,094,821
Expenses
$1,024,898
Net Income
$69,923
Net Assets
$534,085
Notable Sources of Revenue Percent of Total Revenue
Contributions $383,226
35.0%
Program Services $711,510
65.0%
Investment Income $85
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $65,000
6.3%
Professional Fundraising Fees $0
Other Salaries and Wages $397,529
38.8%
Assets/Debt
Total Assets $570,601
Total Liabilities $36,516
Net Assets $534,085
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Karen Martin Brown (Ceo/Executive Director) $65,000 $0 $0
Leon Hammer (President Emeritus) $0 $0 $0
Anita Brown (Secretary) $0 $0 $0
Juan Carlo Diaz (Treasurer) $0 $0 $0
Steven Schwab (Board Member) $0 $0 $0
Bettye Walker (Board Member) $0 $0 $0
Jennifer Burns (Interim Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$858,070
Expenses
$740,723
Net Income
$117,347
Net Assets
$463,842
Notable Sources of Revenue Percent of Total Revenue
Contributions $196,295
22.9%
Program Services $661,627
77.1%
Investment Income $148
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $348,831
47.1%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $499,120
Total Liabilities $35,278
Net Assets $463,842
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Karen Martine Brown (Ceo/Fad) $75,270 $0 $0
Dr George Valcourt (Ceo/ Director) $12,500 $0 $0
Maria Chah (Director) $0 $0 $0
Kye Pevin (Secretary) $0 $0 $0
Jamin Nichols (Director) $0 $0 $0
Tracy Soltesz (Director) $0 $0 $0
Dan Linder (Director) $0 $0 $0
Barbara Hammer (President) $0 $0 $0
Ryan Diener (Vice Chair) $0 $0 $0
Alison Law (Treasurer) $0 $0 $0
Kye Pevin (Secretary) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$760,124
Expenses
$837,862
Net Income
-$77,738
Net Assets
$346,495
Notable Sources of Revenue Percent of Total Revenue
Contributions $29,244
3.8%
Program Services $722,664
95.1%
Investment Income $530
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $7,686
1.0%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $118,824
14.2%
Professional Fundraising Fees $0
Other Salaries and Wages $288,491
34.4%
Assets/Debt
Total Assets $385,832
Total Liabilities $39,337
Net Assets $346,495
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Dr George Valcourt (Ceo/Director) $71,002 $0 $787
Karen Martin Brown (Assistant Director/Financi) $46,705 $0 $330
Katherine Sears (Director) $0 $0 $0
Mary Jo Hayes (Director) $0 $0 $0
Jamin Nichols (Director) $0 $0 $0
Tracy Soltesz (Director) $0 $0 $0
Dan Linder (Director) $0 $0 $0
Barbara Hammer (Chair) $0 $0 $0
Ryan Diener (Vice Chair) $0 $0 $0
Alison Law (Treasurer) $0 $0 $0
Kye Pevin (Secretary) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$984,318
Expenses
$891,986
Net Income
$92,332
Net Assets
$424,233
Notable Sources of Revenue Percent of Total Revenue
Contributions $102,870
10.5%
Program Services $879,841
89.4%
Investment Income $1,607
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $143,912
16.1%
Professional Fundraising Fees $0
Other Salaries and Wages $320,526
35.9%
Assets/Debt
Total Assets $454,509
Total Liabilities $30,276
Net Assets $424,233
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Dr George Valcourt (Ceo/Director) $80,066 $0 $5,081
Karen Martin Brown (Assistant Director/Financial Aid Director) $53,684 $0 $5,081
Katherine Sears (President) $0 $0 $0
Kye Pevin (Director) $0 $0 $0
Barbara Hammer (Vice President) $0 $0 $0
Stacey Liu (Treasurer) $0 $0 $0
Mary Jo Hayes (Secretary) $0 $0 $0
Jamin Nichols (Director) $0 $0 $0
Tracy Soltesz (Director) $0 $0 $0
Ryan Diener (Director) $0 $0 $0
Alison Law (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$900,947
Expenses
$895,504
Net Income
$5,443
Net Assets
$209,388
Notable Sources of Revenue Percent of Total Revenue
Contributions $100,650
11.2%
Program Services $797,651
88.5%
Investment Income $399
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $44
0.0%
Net Inventory Sales $0
Other Revenue $2,203
0.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $299,536
33.4%
Assets/Debt
Total Assets $459,353
Total Liabilities $249,965
Net Assets $209,388
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Katherine Sears (President) $0 $0 $0
Kye Pevin (Director) $0 $0 $0
Barbara Hammer (Vice President) $0 $0 $0
Stacey Liu (Treasurer) $0 $0 $0
Mary Jo Hayes (Secretary) $0 $0 $0
Jamin Nichols (Director) $0 $0 $0
Neil Pregozen (Director) $0 $0 $0
Tracy Soltesz (Director) $0 $0 $0
Ryan Diener (Director) $0 $0 $0
Allison Law (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$790,888
Expenses
$786,972
Net Income
$3,916
Net Assets
$203,945
Notable Sources of Revenue Percent of Total Revenue
Contributions $59,647
7.5%
Program Services $728,611
92.1%
Investment Income $345
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $2,285
0.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $22,800
2.9%
Professional Fundraising Fees $0
Other Salaries and Wages $197,811
25.1%
Assets/Debt
Total Assets $641,112
Total Liabilities $437,167
Net Assets $203,945
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Robert Tancig (Executive Dir.) $22,800 $0 $0
Katherine Sears (President) $0 $0 $0
Ewa Hammer (Vice President) $0 $0 $0
Barbara Hammer (Director) $0 $0 $0
Stacey Liu (Treasurer) $0 $0 $0
Mary Jo Hayes (Secretary) $0 $0 $0
Jamin Nichols (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$412,952
Expenses
$417,182
Net Income
-$4,230
Net Assets
$200,029
Notable Sources of Revenue Percent of Total Revenue
Contributions $300
0.1%
Program Services $411,688
99.7%
Investment Income $701
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $263
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $13,445
3.2%
Professional Fundraising Fees $0
Other Salaries and Wages $102,895
24.7%
Assets/Debt
Total Assets $388,304
Total Liabilities $188,275
Net Assets $200,029

Document Links

Fiscal Year Ending June
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$720,638
Expenses
$765,944
Net Income
-$45,306
Net Assets
$216,267
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,900
0.4%
Program Services $705,343
97.9%
Investment Income $828
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $10,690
1.5%
Net Inventory Sales $0
Other Revenue $877
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $22,800
3.0%
Professional Fundraising Fees $0
Other Salaries and Wages $191,021
24.9%
Assets/Debt
Total Assets $313,692
Total Liabilities $97,425
Net Assets $216,267
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Robert Tancig (Executive Dir.) $22,800 $0 $0
Ewa Hammer (President) $0 $0 $0
Scott Tower (Vice President) $0 $0 $0
Oliver Nash (Trustee) $0 $0 $0
Mary Jo Hayes (Secretary) $0 $0 $0
Ross Rosen (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending June
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,010,255
Expenses
$836,071
Net Income
$174,184
Net Assets
$261,573
Notable Sources of Revenue Percent of Total Revenue
Contributions $179,758
17.8%
Program Services $821,848
81.4%
Investment Income $2,419
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $6,230
0.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $461,555
55.2%
Assets/Debt
Total Assets $396,618
Total Liabilities $135,045
Net Assets $261,573
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Ewa Hammer (President) $0 $0 $0
Scott Tower (Vice President) $0 $0 $0
Jody Davis (Trustee) $0 $0 $0
Mary Jo Hayes (Trustee) $0 $0 $0
Ross Rosen (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending June
2013

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$105,763
Expenses
$6,323
Net Income
$99,440
Net Assets
$101,285
Notable Sources of Revenue Percent of Total Revenue
Contributions $103,894
98.2%
Program Services $0
Investment Income $360
0.3%
Net Fundraising $0
Sales of Assets $1,509
1.4%
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $101,285
Total Liabilities $0
Net Assets $101,285

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »