Leon Denis Spiritist Group
Legal name: Leon Denis Spiritist Group Inc
Nonprofit profile at a glance
- EIN
- 464738624
- IRS 990-EZ coverage
- 2015–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990-EZ 2025
- Location
- Coral Springs, FL, USA
- Phone
- 9548351442
- Rating
- 47
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Religion Related N.E.C.
- Affiliation
- Religious (unspecified)
Reported finances
- Revenue
- $270
- Expenses
- $270
- Assets
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
2 people listed
Executive titles in this filing
- HEATHER BOLLECH-FONSECA (PRESIDENT)
People named in this filing
- HEATHER BOLLECH-FONSECA (PRESIDENT)
- DANIEL FONSECA (VICE-PRESIDE)
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 provide education on the spiritual and philosophical principles of Spiritism, in accordance with the works of Allan Kardec.
What it reported doing in 2025
Dissemination of spiritism through written material, including public correspondence, published literature and pamphlets and computer based through our website, social media and blogs
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- 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
MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 26
- Transparency & Controls: 82
- Sustainability: 28
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 25.9%; rating input score 26
- Program expense ratio: 25.9%; rating input score 26
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 0%; rating input score 43; 43rd percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -21.1% per year; rating input score 0; 18th percentile among comparable filings
- Revenue growth: -23.2% per year; rating input score 0; 13th percentile among comparable filings
- Asset growth: -14.2% per year; rating input score 0; 14th percentile among comparable filings
Details
- What they do: 2 programs and campaigns described on the official site
- Where the money goes: 25.9% of revenue deployed · 25.9% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $70 in reported program spending
- Leadership: top reported pay $0 · 2 people listed
- Consistency: 4 of 4 current checks pass
- Schedules: 2 filed schedules
- Filing history: 11 filing years from 2015 to 2025
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- 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 — Financial Efficiency: Mission deployment rate scored 26/100.
- High — Financial Efficiency: Program expense ratio scored 26/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 3/100.
- Moderate — Sustainability: Operating margin scored 43/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.