Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
990 • Fiscal year 2024 • EIN 04-2763724
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
Liabilities / Revenue
92nd percentile
Higher debt load relative to revenue than 92% of similar nonprofits.
Net Margin
73rd percentile
Higher net margin than 73% of similar nonprofits.
Top Officer Pay
26th percentile
Higher top officer pay than 26% of similar nonprofits.
Top officer pay equals 3.3% of source-year revenue.
Asset Growth
82nd percentile
Faster asset growth than 82% of similar nonprofits.
Revenue Growth
85th percentile
Faster revenue growth than 85% of similar nonprofits.
Assets
Up$31,143,770
Up $4,904,874 (+19%) from 2023
Net Assets
Up$11,644,410
Up $892,429 (+8.3%) from 2023
Liabilities
Up$19,499,360
Up $4,012,445 (+26%) from 2023
Revenue
Up$5,216,398
Up $1,691,651 (+48%) from 2023
Expenses
Up$4,323,969
Up $1,405,816 (+48%) from 2023
Net Income
Up$892,429
Up $285,835 (+47%) from 2023
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $9,224,204 | $6,372,376 | ▼ $2,851,828 |
| Accounts Receivable | $1,757,162 | $4,723,341 | ▲ $2,966,179 |
| Cash and Non-Interest-Bearing Accounts | $2,923,994 | $1,150,897 | ▼ $1,773,097 |
| Pledges and Grants Receivable | $225,000 | $1,000,000 | ▲ $775,000 |
| Receivables From Officers Etc | - | $329,376 | - |
| Loans From Officers Directors | - | $125,000 | - |
| Intangible Assets | $69,986 | $71,001 | ▲ $1,015 |
| Land, Buildings, and Equipment, Net | $34,750 | $26,882 | ▼ $7,868 |
| Total Assets | $26,238,896 | $31,143,770 | ▲ $4,904,874 |
| Other Assets Total | $12,003,800 | $17,469,897 | ▲ $5,466,097 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $14,784,458 | $18,142,358 | ▲ $3,357,900 |
| Accounts Payable and Accrued Expenses | $572,471 | $1,211,712 | ▲ $639,241 |
| Deferred Revenue | $60,000 | $72,749 | ▲ $12,749 |
| Other Liabilities | $69,986 | $72,541 | ▲ $2,555 |
| Total Liabilities | $15,486,915 | $19,499,360 | ▲ $4,012,445 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $10,751,981 | $11,644,410 | ▲ $892,429 |
| Total Net Assets Fund Balance | $10,751,981 | $11,644,410 | ▲ $892,429 |
| Total Liabilities and Net Assets / Fund Balance | $26,238,896 | $31,143,770 | ▲ $4,904,874 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $26,882 | $55,773 | $82,655 |
| Other Assets Org | $17,469,897 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Gerardo Espinoza Director | Leaf Executive Director | FT | $171,286 | $171,286 |
| Amine Benali Director | Leaf Managing Director | FT | $160,950 | $160,950 |
| Jose Luis Rojas Director | Leaf Chief Lending Officer | PT | $148,867 | $148,867 |
| Christopher Hunter Director | Leaf Advisory Service Director | FT | $135,124 | $135,124 |
| Conor Mcfarland | Leaf Development Manager - Termed Oct 2024 | FT | $114,904 | $114,904 |
| Alan Singer | Leaf Senior Loan Officer | FT | $109,034 | $109,034 |
| Mathew Pires | Leaf Financial Analyst | FT | $76,068 | $76,068 |
| Fatiha Ainane | Leaf Senior Financial Analyst | FT | $46,081 | $46,081 |
| Name | Title |
|---|---|
| Christine Clamp | Director & Chairperson |
| David Hammer | Director |
| John Smith | Director |
| Shelley Miller | Director |
| Terry Lewis | Director |
| Alexander Pyle | Director & Clerk |
| Damilola Odetola | Director & Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Thoughtbot INC | Consulting & Technology Platform | 41 WINTER STREET, Boston, MA 02108 | $240,879 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,507,069 |
| Other Expenses | $1,738,342 |
| Total Fundraising Expense | $477,218 |
| Grants and Similar Amounts Paid | $78,558 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Comp Disqual Persons | $1,101,122 | $234,480 | $239,685 | $1,575,287 |
| Current Officers, Directors, Trustees, and Key Employees | $375,180 | $79,892 | $81,667 | $536,739 |
| Interest | $403,324 | - | - | $403,324 |
| Other Expenses | $206,117 | $11,451 | $11,451 | $229,019 |
| Other Employee Benefits | $144,145 | $30,695 | $31,361 | $206,201 |
| Payroll Taxes | $132,000 | $28,109 | $28,733 | $188,842 |
| Occupancy | $55,282 | $11,772 | $12,033 | $79,087 |
| Grants to Domestic Orgs | $78,558 | - | - | $78,558 |
| Total Functional Expenses | $3,351,038 | $495,713 | $477,218 | $4,323,969 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $4,323,969 |
| Total Expenses per Audited Statements | $4,323,969 |
| Total Expenses per Form 990 | $4,323,969 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Elliot Farm LLC | Lakeville, MA | - | Grant to Support Activities of Organization | $25,000 |
| Building Audacity | Lynn, MA | - | Grant to Support Activities of Organization | $15,000 |
| Dorchester Food Co-op | Boston, MA | - | Grant to Support Activities of Organization | $15,000 |
| Coastal Foodshed | New Bedford, MA | - | Grant to Support Activities of Organization | $13,000 |
| Homestead Harvest | Whitman, MA | - | Grant to Support Activities of Organization | $10,558 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $329,376 | - |
| Loans from Officers, Directors, Trustees, and Key Employees | - | $125,000 | - |
| Liability | Amount |
|---|---|
| Rou Liability | $72,541 |
“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.”
“The members elect the board of directors.”
“Relocation of leaf requires approval of the board of directors.”
“A copy of form 990 is provided to the organization's governing body before it is filed for the members to review.”
“At the annual meeting, all officers and directors are required to submit a written conflict of interest disclosure form, if necessary.”
“Annually, a committee of independent directors reviews the executive director's compensation and evaluates the compensation as to reasonableness in the context of compensation for not for profit executives with similar responsibilities in the same geographic area. A written record is kept.”
“The organization's governing documents, conflict of interest policy and financial statements are available upon request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 572471 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1211712 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 1757162 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 4723341 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | NON-PROFIT COMMUNITY DEVELOPMENT FINANCIAL INSTITUTION PROVIDING LOW COST FINANCING AND TECHNICAL ASSISTANCE TO WORKER-OWNED COOPERATIVES AND COMMUNITY-OWNED BUSINESSES. |
| IRS990/AllOtherContributionsAmt | 0 | 355084 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | GERARDO ESPINOZA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6172321551 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 386 WESTERN AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BOSTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 02135 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 2923994 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1150897 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 81667 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 79892 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 375180 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 536739 |
| IRS990/CompDisqualPersonsGrp/FundraisingAmt | 0 | 239685 |
| IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt | 0 | 234480 |
| IRS990/CompDisqualPersonsGrp/ProgramServicesAmt | 0 | 1101122 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 1575287 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 240879 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 41 WINTER STREET |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | BOSTON |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 02108 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | THOUGHTBOT INC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | CONSULTING & TECHNOLOGY PLATFORM |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 3762944 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 78558 |
| IRS990/CYInvestmentIncomeAmt | 0 | 277627 |
| IRS990/CYOtherExpensesAmt | 0 | 1738342 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1175827 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 892429 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2507069 |
| IRS990/CYTotalExpensesAmt | 0 | 4323969 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 477218 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 5216398 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 60000 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 72749 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | LEAF'S FINANCING ACTIVITIES ARE DIRECTED TOWARDS COMPANIES THAT HAVE THE FOLLOWING FOCUS:1) HEALTHY FOODS;2) AFFORDABLE HOUSING;3) COOPERATIVE OWNERSHIP;4) EMPOWERMENT OF LOW-INCOME PEOPLE TO CREATE AND MANAGE THEIR OWN BUSINESS |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | LEAF |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 17 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 3351038 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditPerformedInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 1 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 32.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | GERARDO ESPINOZA DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CHRISTOPHER HUNTER DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | FATIHA AINANE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MATHEW PIRES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DAMILOLA ODETOLA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ALEXANDER PYLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | CHRISTINE CLAMP |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | TERRY LEWIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DAVID HAMMER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | SHELLEY MILLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | JOHN SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | AMINE BENALI DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | JOSE LUIS ROJAS DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | CONOR MCFARLAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | ALAN SINGER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 171286 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 135124 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 46081 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 76068 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 160950 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 148867 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 114904 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 109034 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | LEAF EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | LEAF ADVISORY SERVICE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | LEAF SENIOR FINANCIAL ANALYST |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | LEAF FINANCIAL ANALYST |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR & TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR & CLERK |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR & CHAIRPERSON |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | LEAF MANAGING DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | LEAF CHIEF LENDING OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | LEAF DEVELOPMENT MANAGER - TERMED OCT 2024 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | LEAF SENIOR LOAN OFFICER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1982 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GovernmentGrantsAmt | 0 | 3407860 |
| IRS990/GrantAmt | 0 | 78558 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 78558 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 78558 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 5216398 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 10 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 69986 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 71001 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 403324 |
| IRS990/InterestGrp/TotalAmt | 0 | 403324 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 277627 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 277627 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 9 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 55773 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 34750 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 26882 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 82655 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | 1 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 125000 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 10751981 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 11644410 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 10751981 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 11644410 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 12033 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 11772 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 55282 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 79087 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 12003800 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 17469897 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 31361 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 30695 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 144145 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 206201 |
| IRS990/OtherExpensesGrp/Desc | 0 | PROFESSIONAL FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | LOAN LOSS RESERVE |
| IRS990/OtherExpensesGrp/Desc | 2 | OTHER |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 72288 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 11451 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 99314 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 11451 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 387938 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 467372 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 206117 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 559540 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 467372 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 229019 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 69986 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 72541 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 28733 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 28109 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 132000 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 188842 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 225000 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 1000000 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | GERARDO ESPINOZA |
| IRS990/ProfessionalFundraisingInd | 0 | 1 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 522110 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | INTEREST & FEES ON LOA |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1175827 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1175827 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2529240 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 84000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 208756 |
| IRS990/PYOtherExpensesAmt | 0 | 1410981 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 786751 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 606594 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1423172 |
| IRS990/PYTotalExpensesAmt | 0 | 2918153 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3524747 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 329376 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 892429 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 1175827 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 9224204 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 6372376 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt | 0 | 43557 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 43557 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 3762944 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2529240 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 7711392 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2605269 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1111985 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 17720830 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 277627 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 208757 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2638 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4971 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 40697 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 534690 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 1175827 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 786751 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 629171 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 741422 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 602099 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 3935270 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 277627 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 208757 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2638 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 4971 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 40697 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 534690 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.02410 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.01620 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.91180 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.89890 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 20234654 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 957392 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 96583 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 367471 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 1421446 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt | 0 | 957392 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt | 0 | 96583 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt | 0 | 323914 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 1377889 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 4938771 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 3315991 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 8340563 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3346691 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1714084 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 21656100 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 5216398 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 3524748 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 8343201 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 3351662 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1754781 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 22190790 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4323969 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 26882 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 55773 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 82655 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 17469897 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | LONG-TERM NOTES RECEIVABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 72541 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ROU LIABILITY |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 5216398 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 26882 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 17469897 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4323969 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 72541 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.