Leuth Family Foundation

Nonprofit profile at a glance

EIN
854112763
IRS 990-PF coverage
2020–2025
Forms available
Form 990-PF 2025
Location
Pinehurst, NC, USA
Phone
9194232200
Rating
89
Verdict
STRONG
Rating confidence
Standard
Sector
Children's, Youth Services

Reported finances

Revenue
$480,601
Expenses
$282,628

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

Overview

Mission

Children's, Youth Services

What it reported funding in 2025

The foundation reported 6 grants totaling $191,520. The stated grant purposes included to subsidize costs of attending college by the grantee. all amounts are paid directly to the institution., fund tuition assistance for 3 bronx residents to attend new york city private schools for the entire 4-year term with intention that students will graduate in 2029., and subsidize costs for the recipient organization to provide its arts programs to the community participants who are of low-to-moderate income families. the awarded funds are intended to fund compensation for dance instructors, dance attire, family engagement, and outreach activities, performance venue costs, costumes marketing and related materials, training and high qualify development of instructors, and program design., plus 3 other reported purposes.

Operating model

Revenue model
Mixed. The foundation's positive operating resources came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The foundation distributed 74% of its reported charitable disbursements as grants.
  • Includes asset-sale income: Asset-sale income is shown separately from recurring resources when classifying the revenue model.

The verdict

STRONG - A large share of available resources goes to charitable grants and the filing identifies who received its grants. The filing reports one or more activities that warrant closer review.

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: 68
  • Transparency: 100
  • Compliance: 92
  • Endowment Health: 69

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 77th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 67.8%; rating input score 68; 18th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 16 of 19 controls in place; rating input score 84
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Pass
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Fail
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: Pass
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Grants to individuals: Fail
    • Grants to organizations: Fail
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 9; rating input score 100

Endowment Health

  • Endowment-health comparison: 20.33; rating input score 69; 69th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Payout: At least 100% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 69th percentile for endowment coverage
  • Consistency: 9 of 9 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • 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.

  • Review — Compliance: Part VII-B activity disclosures: 3 of 19 not reported.