Leau Legacy Foundation
Nonprofit profile at a glance
- EIN
- 920884424
- IRS 990-EZ coverage
- 2023–2025
- Forms available
- Form 990-EZ 2025
- Location
- Ewa Beach, HI, USA
- Rating confidence
- Limited
Reported finances
- Expenses
- $325
- Assets
- $4,615
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
2 people listed
People named in this filing
- Rebecca Leau (Manager)
- Jason Leau (Manager)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To Bless Children
What it reported doing in 2025
Backpack and Haircut Drive to give children the best back to school experience possible
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: 38
- Transparency & Controls: 82
- Sustainability: 36
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: Limited
- Total-asset coverage ratio: 14.2; rating input score 78; 78th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 63; 63rd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 51; 51st percentile among comparable filings
Growth
- Program expense growth: 150% per year; rating input score 100; 98th percentile among comparable filings
- Revenue growth: Limited
- Asset growth: -3.4% per year; rating input score 0; 56th percentile among comparable filings
Details
- Where the money goes: 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $325 in reported program spending
- Leadership: top reported pay $0 · 2 people listed
- Consistency: 4 of 4 current checks pass
- Schedules: 1 filed schedules
- Filing history: 3 filing years from 2023 to 2025
- Contacts: How to reach this organization
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 51/100.