Civic Intelligence

Learning Enrichment Afterschool Program

EIN 20-1734414 • 501(c)3 • Van Nuys, CA

Profile

Mission

15918 Wyandotte StVan Nuys, CA 91406

www.leapusa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

91st percentile

0.85x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.29x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

38th percentile

-0.4%

Higher net margin than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

17th percentile

-8.1%

Faster asset growth than 17% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

16%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$893,152

Down $78,319 (-8.1%) from 2023

Liabilities

Down

$758,314

Down $69,133 (-8.4%) from 2023

Net Assets

Down

$134,838

Down $9,186 (-6.4%) from 2023

Revenue

Up

$2,623,267

Up $353,827 (+16%) from 2023

Expenses

Up

$2,632,453

Up $211,993 (+8.8%) from 2023

Net Income

Up

-$9,186

Up $141,834 (+94%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0-$500KAssets 2009: $17,690Liabilities 2009: $0Net Assets 2009: $17,6902009Assets 2011: $30,725Liabilities 2011: $10,157Net Assets 2011: $20,5682011Assets 2012: $41,108Liabilities 2012: $43,372Net Assets 2012: -$2,2642012Assets 2013: $344,464Liabilities 2013: $110,503Net Assets 2013: $233,9612013Assets 2014: $255,955Liabilities 2014: $30,311Net Assets 2014: $225,6442014Assets 2015: $96,523Liabilities 2015: $60,525Net Assets 2015: $35,9982015Assets 2016: $471,353Liabilities 2016: $401,870Net Assets 2016: $69,4832016Assets 2017: $702,006Liabilities 2017: $583,960Net Assets 2017: $118,0462017Assets 2018: $872,723Liabilities 2018: $934,947Net Assets 2018: -$62,2242018Assets 2019: $617,243Liabilities 2019: $603,316Net Assets 2019: $13,9272019Assets 2020: $833,844Liabilities 2020: $766,562Net Assets 2020: $67,2822020Assets 2021: $941,036Liabilities 2021: $741,821Net Assets 2021: $199,2152021Assets 2022: $979,511Liabilities 2022: $684,467Net Assets 2022: $295,0442022Assets 2023: $971,471Liabilities 2023: $827,447Net Assets 2023: $144,0242023Assets 2024: $893,152Liabilities 2024: $758,314Net Assets 2024: $134,8382024

Highlighted filing

2024

Assets$893,152
Liabilities$758,314
Net Assets$134,838

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2009: $506,388Expenses 2009: $512,184Net Income 2009: -$5,7962009Revenue 2011: $987,707Expenses 2011: $959,453Net Income 2011: $28,2542011Expenses 2012: $1,225,8252012Revenue 2013: $1,742,828Expenses 2013: $1,518,272Net Income 2013: $224,5562013Revenue 2014: $1,833,546Expenses 2014: $1,806,527Net Income 2014: $27,0192014Revenue 2015: $1,339,361Expenses 2015: $1,406,711Net Income 2015: -$67,3502015Revenue 2016: $1,247,277Expenses 2016: $1,227,980Net Income 2016: $19,2972016Revenue 2017: $2,929,455Expenses 2017: $2,892,655Net Income 2017: $36,8002017Revenue 2018: $3,515,115Expenses 2018: $3,597,389Net Income 2018: -$82,2742018Revenue 2019: $3,689,150Expenses 2019: $3,723,260Net Income 2019: -$34,1102019Revenue 2020: $3,190,742Expenses 2020: $3,137,387Net Income 2020: $53,3552020Revenue 2021: $2,183,449Expenses 2021: $2,051,516Net Income 2021: $131,9332021Revenue 2022: $2,208,584Expenses 2022: $2,112,755Net Income 2022: $95,8292022Revenue 2023: $2,269,440Expenses 2023: $2,420,460Net Income 2023: -$151,0202023Revenue 2024: $2,623,267Expenses 2024: $2,632,453Net Income 2024: -$9,1862024

Highlighted filing

2024

Revenue$2,623,267
Expenses$2,632,453
Net Income-$9,186

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.76$0.13$2.62$2.63$0.01
2023Summary only. Only limited summary data is available for this year.$0.97$0.83$0.14$2.27$2.42$0.15
2022Summary only. Only limited summary data is available for this year.$0.98$0.68$0.30$2.21$2.11$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.74$0.20$2.18$2.05$0.13
2020Summary only. Only limited summary data is available for this year.$0.83$0.77$0.07$3.19$3.14$0.05
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.60$0.01$3.69$3.72$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.93$0.06$3.52$3.60$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.58$0.12$2.93$2.89$0.04
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.40$0.07$1.25$1.23$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.10$0.06$0.04$1.34$1.41$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.26$0.03$0.23$1.83$1.81$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.34$0.11$0.23$1.74$1.52$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.04$0.00$1.23
2011Summary only. Only limited summary data is available for this year.$0.03$0.01$0.02$0.99$0.96$0.03
2009Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$0.51$0.51$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 23, 2023
Return Version
2024v5.2
Gross Receipts
$2,623,267
Mission and Program Overview

Mission

Develop the critical thinking skills of underprivildefed students by delivering the most engaging experience after-school

To ensure students in underserved communities receive healthy meals during the out of school time.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$301,430$694,443▲ $393,013
Rtn Earn Endowment Incm Other Fnds$144,024$134,838▼ $9,186
Pledges and Grants Receivable$267,434$70,245▼ $197,189
Total Assets$971,471$893,152▼ $78,319
Other Assets Total$402,607$128,464▼ $274,143
Liabilities
Accounts Payable and Accrued Expenses$683,776$618,431▼ $65,345
Mortgage Notes Payable Secured by Investment Property$143,671$139,883▼ $3,788
Total Liabilities$827,447$758,314▼ $69,133
Net Assets / Fund Balance
Total Net Assets Fund Balance$144,024$134,838▼ $9,186
Total Liabilities and Net Assets / Fund Balance$971,471$893,152▼ $78,319

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$55,795--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ryan TaylorExecutive DirectorPT$135,431$135,431

Board Members and Trustees

NameTitle
Baron FarwellChairman
Nicole DixonBoard Member
Byron ReedTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,612,006
Program Service Revenue
$0
Investment Income
$11,261
Other Revenue
$0
All Other Contributions
$130,229
Change in Net Assets
$-9,186

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,623,267
Total Revenue per Audited Statements
$2,623,267
Total Revenue per Form 990
$2,623,267
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,243,184
Salaries, Compensation, and Employee Benefits$389,269
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$177,190$15,566$0$192,756
Current Officers, Directors, Trustees, and Key Employees$124,494$10,937$0$135,431
All Other Expenses$8,159$55,339$0$63,498
Other Employee Benefits$15,441$18,817$0$34,258
Travel$32,743$0$0$32,743
Payroll Taxes$17,939$8,885$0$26,824
Advertising$0$23,230$0$23,230
Insurance$371$9,662$0$10,033
Occupancy$5,984$2,595$0$8,579
Interest$0$3,904$0$3,904
Office Expenses$0$283$0$283
Other Expenses$203$0$0$203
Total Functional Expenses$2,474,799$157,654$0$2,632,453

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,632,453
Total Expenses per Audited Statements$2,632,453
Total Expenses per Form 990$2,632,453
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
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Learning Enrichment After-school Program
EIN
20-1734414
Phone
2134892779
Address
15918 WYANDOTTE ST, VAN NUYS, CA 91406

Signing Officer

Name
Ryan Taylor
Title
Executive Director
Phone
2134892779
Signed
2023-09-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ryan Taylor
Formed
2004
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
8
Volunteers
85

Preparer

Firm
Ranjeet Koirala CPA PC
Address
2209 Martin Dr Ste 100, Bedford, TX 76021
Preparer
Ranjeet Koirala
Phone
9782016004
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Copy of Form 990 is provided to all board members for their review, discussed in board meeting and approved before it is filed with the IRS.

Pt VI, Line 15A

The compensation of any officer or director is rpesented to the board for approval

Raw XML Appendix361 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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
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IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt012394015
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02612006
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02266974
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02140844
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02183449
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03190742
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt012394015
IRS990ScheduleA/TotalSupportAmt012420727
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt02632453
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt10
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt272669
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt355795
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Certificate of Deposit
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Note Receivable, Current Portion (Unsecured)
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3Note Receivable, Net of Current Portion (Unsecured)
IRS990ScheduleD/RevenueSubtotalAmt02623267
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0128464
IRS990ScheduleD/TotalExpensesPerForm990Amt02632453
IRS990ScheduleD/TotalRevenuePerForm990Amt02623267
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02623267
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02632453
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Copy of Form 990 is provided to all board members for their review, discussed in board meeting and approved before it is filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The compensation of any officer or director is rpesented to the board for approval
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15a
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0971471
IRS990/TotalAssetsEOYAmt0893152
IRS990/TotalAssetsGrp/BOYAmt0971471
IRS990/TotalAssetsGrp/EOYAmt0893152
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02612006
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0157654
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02474799
IRS990/TotalFunctionalExpensesGrp/TotalAmt02632453
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0827447
IRS990/TotalLiabilitiesEOYAmt0758314
IRS990/TotalLiabilitiesGrp/BOYAmt0827447
IRS990/TotalLiabilitiesGrp/EOYAmt0758314
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0144024
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0134838
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02474799
IRS990/TotalReportableCompFromOrgAmt0135431
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt011261
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02623267
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt085
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0971471
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0893152
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt032743
IRS990/TravelGrp/TotalAmt032743
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt01310 N LA BREA A
IRS990/USAddress/CityNm0INGLEWOOD
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090305
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RYAN TAYLOR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02134892779
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-09-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEARNING ENRICHMENT AFTER-SCHOOL PROGRAM
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0201734414
ReturnHeader/Filer/PhoneNum02134892779
ReturnHeader/Filer/USAddress/AddressLine1Txt015918 WYANDOTTE ST
ReturnHeader/Filer/USAddress/CityNm0VAN NUYS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091406
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0822975330
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Ranjeet Koirala CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02209 Martin Dr Ste 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bedford
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd076021
ReturnHeader/PreparerPersonGrp/PhoneNum09782016004
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANJEET KOIRALA
ReturnHeader/ReturnTs02025-10-06T13:25:37-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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