﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-14T17:19:38-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>112998486</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ESPOSITO FUCHS TAORMINA &amp; COMPANY</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>267 CARLETON AVE STE 202</AddressLine1Txt>
        <CityNm>CENTRAL ISLIP</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11722</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>871834285</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LEON EARLY CHILDHOOD CENTER INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LEON</BusinessNameControlTxt>
      <PhoneNum>6317206725</PhoneNum>
      <USAddress>
        <AddressLine1Txt>104 PEACH STREET</AddressLine1Txt>
        <CityNm>BRENTWOOD</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11717</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SANDY N LEON</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <PhoneNum>6317206725</PhoneNum>
      <SignatureDt>2024-11-14</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CARL R GRAVANO CPA</PreparerPersonNm>
      <PTIN>P00255344</PTIN>
      <PhoneNum>6312978350</PhoneNum>
      <PreparationDt>2024-11-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>195696</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>195682</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>14</InvestmentIncomeAmt>
      <TotalRevenueAmt>195696</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>160665</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>19984</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>12768</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>41511</OtherExpensesTotalAmt>
      <TotalExpensesAmt>234928</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-39232</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>-126560</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-165792</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>7509</BOYAmt>
        <EOYAmt>31692</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>11500</BOYAmt>
        <EOYAmt>11500</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>19009</BOYAmt>
        <EOYAmt>43192</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>145569</BOYAmt>
        <EOYAmt>208984</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>-126560</BOYAmt>
        <EOYAmt>-165792</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE LEON EARLY CHILDHOOD CENTER (LECC) WILL BE EDUCATING CHILDREN USING HIGH SCOPE STEM CURRICULUM. OUR PLANNED DAILY ACTIVITIES INCLUDE CIRCLE TIME, READ ALOUD, MATHEMATICS, WRITING, CENTERS, CHOICE/PRETEND PLAY, LANGUAGE (SPANISH, FRENCH, SIGN LANGUAGE), SCIENCE FOR BEGINNERS, OUTSIDE PLAY, BREAKFAST, LUNCH, SNACKS AND NAPTIME. OUR QUALIFIED TEACHERS AND ASSISTANT TEACHERS WILL TEACH AND ASSIST OUR STUDENTS WITH THEIR DAILY LEANING ACTIVITIES. OUR AFTERSCHOOL PROGRAM SEGMENT WILL INCLUDE SNACK TIME, HOMEWORK HELP, CHESS CLUB, DANCE CLUB, DRAMA CLUB. OUR AFTER SCHOOL PROGRAM WILL BE SUPERVISED BY THE ASSISTANT DIRECTOR. COLLEGE STUDENTS FROM THE COMMUNITY WHO ARE ENROLLED IN AN EDUCATION PROGRAM OR OTHER WILL BE GIVEN THE OPPORTUNITY TO ASSIST STUDENT WITH AFTER SCHOOL ACTIVITIES AND CLUBS. ALL ACTIVITIES WILL BE CONDUCTED IN THE CLASSROOMS, GYMNASIUM AND OUTSIDE PLACE SPACE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CHILD DEVELOPMENT &amp; EDUCATION USING HIGH SCOPE STEM ACADEMIC PROGRAM CURRICULUM</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>234928</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>234928</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SANDY N LEON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID HOITSMA JR</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NAOMI HICKS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>INGRID HOITSMA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSEPH CEUS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>SANDY N LEON</PersonNm>
        <USAddress>
          <AddressLine1Txt>104 PEACH STREET</AddressLine1Txt>
          <CityNm>BRENTWOOD</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11717</ZIPCd>
        </USAddress>
        <PhoneNum>6317206725</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentId="RetDoc2">true</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <SchoolInd>X</SchoolInd>
    </IRS990ScheduleA>
    <IRS990ScheduleE documentId="RetDoc2">
      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>false</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES 200 21,363 3,962 6,797 BANK CHARGES 28 GIFTS 250 TELEPHONE 1,111 CLEANING 7,800 TOTAL 41,511</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>SECURITY DEPOSIT 11,500 11,500 TOTAL 11,500 11,500</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>UNSECURED NOTES AND LOANS PAYABLE 127,706 164,074 PAYROLL TAXES PAYABLE 17,863 44,910</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE LEON EARLY CHILDHOOD CENTER (LECC) WILL BE EDUCATING CHILDREN USING HIGH SCOPE STEM CURRICULUM. OUR PLANNED DAILY ACTIVITIES INCLUDE CIRCLE TIME, READ ALOUD, MATHEMATICS, WRITING, CENTERS, CHOICE/PRETEND PLAY, LANGUAGE (SPANISH, FRENCH, SIGN LANGUAGE), SCIENCE FOR BEGINNERS, OUTSIDE PLAY, BREAKFAST, LUNCH, SNACKS AND NAPTIME. OUR QUALIFIED TEACHERS AND ASSISTANT TEACHERS WILL TEACH AND ASSIST OUR STUDENTS WITH THEIR DAILY LEANING ACTIVITIES. OUR AFTERSCHOOL PROGRAM SEGMENT WILL INCLUDE SNACK TIME, HOMEWORK HELP, CHESS CLUB, DANCE CLUB, DRAMA CLUB. OUR AFTER SCHOOL PROGRAM WILL BE SUPERVISED BY THE ASSISTANT DIRECTOR. COLLEGE STUDENTS FROM THE COMMUNITY WHO ARE ENROLLED IN AN EDUCATION PROGRAM OR OTHER WILL BE GIVEN THE OPPORTUNITY TO ASSIST STUDENT WITH AFTER SCHOOL ACTIVITIES AND CLUBS. ALL ACTIVITIES WILL BE CONDUCTED IN THE CLASSROOMS, GYMNASIUM AND OUTSIDE PLACE SPACE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>