Leonardo Edward Shrestha Foundation

Nonprofit profile at a glance

EIN
843608175
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025, Form 990-N 2019
Location
Fort Wayne, IN, USA
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Emergency Assistance

Reported finances

Revenue
$50,189
Expenses
$42,478
Assets
$171,941
Liabilities
$3,420

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Sunil Shrestha (President & Director)

People named in this filing

  • Sunil Shrestha (President & Director)
  • Kara Shrestha (Treasurer & Director)
  • Paul Olson (Director & Board Chair)

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 help ease the financial burden of families with children who are being treated for cancer in the country of Nepal by providing financial assistance for such families for medical treatment housing costs food and other expenses relating to hospitalization and treatment.

What it reported doing in 2025

Aid to families of children being treated for cancer in Nepal. Provided financial aid for children and their families undergoing medical treatment for cancer in Nepal. Assistance included grants for medical treatment housing costs food and other expenses relating to hospitalization and treatment. Approximately 80 cancer stricken children and their families have benefited in 2025.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 78% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 82
  • Sustainability: 64
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.3%; rating input score 76
  • Program expense ratio: 90.2%; rating input score 90

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 15.4%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 4.05; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -6.8% per year; rating input score 0; 33rd percentile among comparable filings
  • Revenue growth: -15% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: 9% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 76.3% of revenue deployed · 90.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $38K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2021 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.