Civic Intelligence

Local Enterprise Assistance Fund Inc.

990 • Fiscal year 2021 • EIN 04-2763724

Jun 01, 2020 to May 31, 2021 • Filed on Apr 19, 2022

386 Western AvenueBoston, MA 02135

(617) 232-1551

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

85th percentile

0.71x

Higher debt load relative to assets than 85% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

92nd percentile

3.29x

Higher debt load relative to revenue than 92% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

84th percentile

46%

Higher net margin than 84% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

32nd percentile

$123,923

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

81st percentile

28%

Faster asset growth than 81% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

88th percentile

91%

Faster revenue growth than 88% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Assets

Up

$15,497,669

Up $3,408,758 (+28%) from 2020

Net Assets

Up

$4,482,048

Up $1,540,148 (+52%) from 2020

Liabilities

Up

$11,015,621

Up $1,868,610 (+20%) from 2020

Revenue

Up

$3,351,663

Up $1,596,882 (+91%) from 2020

Expenses

Up

$1,811,515

Up $86,466 (+5.0%) from 2020

Net Income

Up

$1,540,148

Up $1,510,416 (+5080%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$40M$30M$20M$10M$0Assets 2011: $1,890,950Liabilities 2011: $1,057,154Net Assets 2011: $833,7962011Assets 2012: $3,055,391Liabilities 2012: $1,239,000Net Assets 2012: $1,816,3912012Assets 2013: $3,145,904Liabilities 2013: $1,302,145Net Assets 2013: $1,843,7592013Assets 2014: $3,592,605Liabilities 2014: $1,507,268Net Assets 2014: $2,085,3372014Assets 2015: $4,487,576Liabilities 2015: $2,278,064Net Assets 2015: $2,209,5122015Assets 2016: $5,965,039Liabilities 2016: $3,448,020Net Assets 2016: $2,517,0192016Assets 2017: $7,217,919Liabilities 2017: $4,488,140Net Assets 2017: $2,729,7792017Assets 2018: $9,715,363Liabilities 2018: $6,904,503Net Assets 2018: $2,810,8592018Assets 2019: $10,859,176Liabilities 2019: $7,947,008Net Assets 2019: $2,912,1682019Assets 2020: $12,088,911Liabilities 2020: $9,147,011Net Assets 2020: $2,941,9002020Assets 2021: $15,497,669Liabilities 2021: $11,015,621Net Assets 2021: $4,482,0482021Assets 2022: $24,155,726Liabilities 2022: $14,010,339Net Assets 2022: $10,145,3872022Assets 2023: $26,238,896Liabilities 2023: $15,486,915Net Assets 2023: $10,751,9812023Assets 2024: $31,143,770Liabilities 2024: $19,499,360Net Assets 2024: $11,644,4102024Assets 2025: $34,477,645Liabilities 2025: $22,412,637Net Assets 2025: $12,065,0082025

Highlighted filing

2021

Assets$15,497,669
Liabilities$11,015,621
Net Assets$4,482,048

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2011: $109,6822011Revenue 2012: $1,172,817Expenses 2012: $190,222Net Income 2012: $982,5952012Revenue 2013: $204,212Expenses 2013: $176,844Net Income 2013: $27,3682013Revenue 2014: $737,854Expenses 2014: $496,276Net Income 2014: $241,5782014Revenue 2015: $612,612Expenses 2015: $488,439Net Income 2015: $124,1732015Revenue 2016: $972,362Expenses 2016: $664,855Net Income 2016: $307,5072016Revenue 2017: $1,034,710Expenses 2017: $821,950Net Income 2017: $212,7602017Revenue 2018: $524,438Expenses 2018: $875,125Net Income 2018: -$350,6872018Revenue 2019: $1,537,637Expenses 2019: $1,436,328Net Income 2019: $101,3092019Revenue 2020: $1,754,781Expenses 2020: $1,725,049Net Income 2020: $29,7322020Revenue 2021: $3,351,663Expenses 2021: $1,811,515Net Income 2021: $1,540,1482021Revenue 2022: $8,343,201Expenses 2022: $2,679,863Net Income 2022: $5,663,3382022Revenue 2023: $3,524,747Expenses 2023: $2,918,153Net Income 2023: $606,5942023Revenue 2024: $5,216,398Expenses 2024: $4,323,969Net Income 2024: $892,4292024Revenue 2025: $5,593,085Expenses 2025: $5,172,487Net Income 2025: $420,5982025

Highlighted filing

2021

Revenue$3,351,663
Expenses$1,811,515
Net Income$1,540,148
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Apr 19, 2022
Return Version
2020v4.2
Gross Receipts
$3,351,663
Mission and Program Overview

Mission

Leaf's mission is to promote human and economic development by providing financing and development assistance to cooperatives and social purpose ventures that create and retain jobs for low-income people.

Non-profit community development financial institution providing low cost financing and technical assistance to worker-owned cooperatives and community-owned businesses.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,917,630$4,817,618▲ $1,899,988
Accounts Receivable$1,144,876$1,782,573▲ $637,697
Cash and Non-Interest-Bearing Accounts$436,257$1,196,829▲ $760,572
Pledges and Grants Receivable$50,000$271,550▲ $221,550
Land, Buildings, and Equipment, Net$62,442$53,131▼ $9,311
Total Assets$12,088,911$15,497,669▲ $3,408,758
Other Assets Total$7,477,706$7,375,968▼ $101,738
Liabilities
Unsecured Notes Loans Payable$6,386,782$8,708,806▲ $2,322,024
Accounts Payable and Accrued Expenses$2,760,229$2,306,815▼ $453,414
Total Liabilities$9,147,011$11,015,621▲ $1,868,610
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,536,900$4,482,048▲ $1,945,148
Net Assets With Donor Restrictions$405,000$0▼ $405,000
Total Net Assets Fund Balance$2,941,900$4,482,048▲ $1,540,148
Total Liabilities and Net Assets / Fund Balance$12,088,911$15,497,669▲ $3,408,758

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,644$4,569-
Leasehold Improvements$50,487$24,915-
Other Assets Org$7,375,968--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Gerardo Espinoza DirectorLeaf Executive Director$123,923$123,923
Amine Benali DirectorLeaf Managing Director$110,479$110,479

Board Members and Trustees

NameTitle
Christine ClampDirector & Chairperson
Betsy Cowan-neptuneDirector
David HammerDirector
Kerwin TesdellDirector
Shelley MillerDirector
Alexander PyleDirector & Clerk
Damilola OdetolaDirector & Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,393,225
Program Service Revenue
$953,466
Investment Income
$4,972
Other Revenue
$0
All Other Contributions
$50,100
Change in Net Assets
$1,540,148

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,351,663
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$16,487
Total Revenue per Audited Statements
$3,368,150
Total Revenue per Form 990
$3,351,663
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$949,830
Other Expenses$805,910
Total Fundraising Expense$217,413
Grants and Similar Amounts Paid$55,775
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$532,855$113,340$135,461$781,656
Interest$242,222--$242,222
Other Employee Benefits$114,644$24,385$29,145$168,174
Fees for Services Accounting$84,019$17,871$21,359$123,249
Occupancy$41,691$8,868$10,598$61,157
Grants to Domestic Orgs$55,775--$55,775
Office Expenses$28,045$5,965$7,129$41,139
Other Expenses$17,048$3,626$4,334$25,008
Travel$691$147$175$1,013
Total Functional Expenses$1,412,192$181,910$217,413$1,811,515

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,828,002
Expenses per Audited Statements$1,811,515
Total Expenses per Form 990$1,811,515
Expenses Not Reported on Form 990$16,487
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Shop and Compare Lynn--Grant to Support Activities of Organization$20,000
Building Audacity--Grant to Support Activities of Organization$15,000
We Grow Microgreens--Grant to Support Activities of Organization$10,775
Mass Food Trust- Homestead Farm Market--Grant to Support Activities of Organization$10,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has members. The members are full time and part time employees of leaf that have been employed at least six months and approved by two thirds of the membership.

Form 990, Part VI, Section A, Line 7A

The members elect the board of directors.

Form 990, Part VI, Section A, Line 7B

Relocation of leaf requires approval of the board of directors.

Form 990, Part VI, Section B, Line 11B

A copy of form 990 is provided to the organization's governing body before it is filed for the members to review.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Local Enterprise Assistance Fund
EIN
04-2763724
Phone
6172321551
Address
386 WESTERN AVENUE, BOSTON, MA 02135
Doing Business As
Leaf

Signing Officer

Name
Gerardo Espinoza
Title
Executive Director
Phone
6172321551
Signed
2022-04-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gerardo Espinoza
Formed
1982
Legal Domicile
Ma
Voting Board Members
11
Independent Board Members
7
Employees
8
Volunteers
0

Preparer

Firm
Miller Wachman Llp
Address
100 CAMBRIDGE STREET 13TH FLOOR, BOSTON, MA 02114-2548
Preparer
Stephen Gunzburger CPA
Phone
6173386800
Raw XML AppendixShowing 400 of 479 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/ProgramServicesAmt136232
IRS990/OtherExpensesGrp/ProgramServicesAmt217048
IRS990/OtherExpensesGrp/TotalAmt0258970
IRS990/OtherExpensesGrp/TotalAmt153152
IRS990/OtherExpensesGrp/TotalAmt225008
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt050000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0271550
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0GERARDO ESPINOZA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0522110
IRS990/ProgramServiceRevenueGrp/BusinessCd1541600
IRS990/ProgramServiceRevenueGrp/Desc0INTEREST & FEES ON LOA
IRS990/ProgramServiceRevenueGrp/Desc1TECHNICAL ASSISTANCE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0595952
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1357514
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0595952
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1357514
IRS990/ProgSrvcAccomActy2Grp/Desc0LEAF'S TECHNICAL ASSISTANCE ACTIVITIES ARE DIRECTED TOWARDS PROVIDING SMALL BUSINESSES WITH DETAILED AND PERSONALIZED BUSINESS PROBLEM SOLVING, COACHING AND CUSTOMIZED TOOLS TO EVALUATE THE CONTINUOUSLY MONITOR BUSINESS PERFORMARCE. LEAF'S ONE-ON-ONE WORK WITH BUSINESS OWNERS AIMS TO EMPOWER THEM BY STRENGTHENING THEIR BUSINESS MANAGEMENT SKILLS AND DECISION-MAKING PROCESS. LEAF OFFERS A LIMITED NUMBER OF WORKSHOPS THAT ARE BUILT AROUND LEARNING GOALS AND THAT AIM TO BUILD THE CONFIDENCE OF THE BUSINESS OWNERS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0288421
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0357514
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0871711
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt025000
IRS990/PYInvestmentIncomeAmt040696
IRS990/PYOtherExpensesAmt0847514
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0842374
IRS990/PYRevenuesLessExpensesAmt029732
IRS990/PYSalariesCompEmpBnftPaidAmt0852535
IRS990/PYTotalExpensesAmt01725049
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01754781
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt01540148
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0595952
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02917630
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04817618
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt043557
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt047540
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt0131648
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt073402
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0296147
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt02605269
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01111985
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0945767
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0522824
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0715015
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05900860
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04971
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt040697
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt042627
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01614
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01109
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt091018
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04971
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt040697
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt042627
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01614
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01109
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt091018
IRS990ScheduleA/InvestmentIncomeCYPct00.01050
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.85760
IRS990ScheduleA/PublicSupportTotal509Amt07405644
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt096583
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0367471
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0150640
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0439737
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt083902
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt01138333
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt096583
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0323914
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt0103100
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0308089
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt010500
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0842186
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearAmt0741422
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus1YearAmt0602099
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus2YearsAmt0549243
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus3YearsAmt0431767
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus4YearsAmt0318586
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt02643117
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt03346691
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01714084
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01495010
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0954591
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01033601
IRS990ScheduleA/Total509Grp/TotalAmt08543977
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03351662
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01754781
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01537637
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0956205
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01034710
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt08634995
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt016487
IRS990ScheduleD/DonatedServicesUseFcltsAmt016487
IRS990ScheduleD/EquipmentGrp/BookValueAmt02644
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04569
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt07213
IRS990ScheduleD/ExpensesNotReportedAmt016487
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01811515
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt050487
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt024915
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt075402
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt07375968
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0LONG-TERM NOTES RECEIVABLE
IRS990ScheduleD/RevenueNotReportedAmt016487
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03351663
IRS990ScheduleD/TotalBookValueLandBuildingsAmt053131
IRS990ScheduleD/TotalBookValueOtherAssetsAmt07375968
IRS990ScheduleD/TotalExpensesPerForm990Amt01811515
IRS990ScheduleD/TotalRevenuePerForm990Amt03351663
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03368150
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01828002
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt010000
IRS990ScheduleI/RecipientTable/CashGrantAmt120000
IRS990ScheduleI/RecipientTable/CashGrantAmt215000
IRS990ScheduleI/RecipientTable/CashGrantAmt310775
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GRANT TO SUPPORT ACTIVITIES OF ORGANIZATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1GRANT TO SUPPORT ACTIVITIES OF ORGANIZATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2GRANT TO SUPPORT ACTIVITIES OF ORGANIZATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3GRANT TO SUPPORT ACTIVITIES OF ORGANIZATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MASS FOOD TRUST- HOMESTEAD FARM MARKET
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1SHOP AND COMPARE LYNN
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2BUILDING AUDACITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3WE GROW MICROGREENS
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION MONITORS THE USE OF GRANT FUNDS. GRANTS ARE AWARDED IN AN OBJECTIVE AND NON-DISCRIMINATORY MANNER.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/TotalOtherOrgCnt04
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS. THE MEMBERS ARE FULL TIME AND PART TIME EMPLOYEES OF LEAF THAT HAVE BEEN EMPLOYED AT LEAST SIX MONTHS AND APPROVED BY TWO THIRDS OF THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2RELOCATION OF LEAF REQUIRES APPROVAL OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF FORM 990 IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY BEFORE IT IS FILED FOR THE MEMBERS TO REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt012088911
IRS990/TotalAssetsEOYAmt015497669

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$34.5$22.4$12.1$5.59$5.17$0.42
2024Detailed filing. Detailed filing data is available for this year.$31.1$19.5$11.6$5.22$4.32$0.89
2023Detailed filing. Detailed filing data is available for this year.$26.2$15.5$10.8$3.52$2.92$0.61
2022Detailed filing. Detailed filing data is available for this year.$24.2$14.0$10.1$8.34$2.68$5.66
2021Detailed filing. Detailed filing data is available for this year.$15.5$11.0$4.48$3.35$1.81$1.54
2020Summary only. Only limited summary data is available for this year.$12.1$9.15$2.94$1.75$1.73$0.03
2019Summary only. Only limited summary data is available for this year.$10.9$7.95$2.91$1.54$1.44$0.10
2018Summary only. Only limited summary data is available for this year.$9.72$6.90$2.81$0.52$0.88$0.35
2017Summary only. Only limited summary data is available for this year.$7.22$4.49$2.73$1.03$0.82$0.21
2016Summary only. Only limited summary data is available for this year.$5.97$3.45$2.52$0.97$0.66$0.31
2015Summary only. Only limited summary data is available for this year.$4.49$2.28$2.21$0.61$0.49$0.12
2014Summary only. Only limited summary data is available for this year.$3.59$1.51$2.09$0.74$0.50$0.24
2013Summary only. Only limited summary data is available for this year.$3.15$1.30$1.84$0.20$0.18$0.03
2012Summary only. Only limited summary data is available for this year.$3.06$1.24$1.82$1.17$0.19$0.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$1.06$0.83$0.11