Civic Intelligence

Cincinnati Leadership Academy

990 • Fiscal year 2014 • EIN 20-8562262

Jul 01, 2013 to Jun 30, 2014 • Filed on Dec 17, 2014

Organization ProfileWWW.LEONAGROUP.COM
2125 University Park Drive48864

(517) 203-3716

Siviq Scores

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

Liabilities / Assets

90th percentile

0.93x

Higher debt load relative to assets than 90% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

39th percentile

0.06x

Higher debt load relative to revenue than 39% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

47th percentile

1.6%

Higher net margin than 47% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

10th percentile

-12%

Faster asset growth than 10% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$148,166

Down $20,178 (-12%) from 2013

Net Assets

Up

$10,852

Up $25,944 (+172%) from 2013

Liabilities

Down

$137,314

Down $46,122 (-25%) from 2013

Revenue And Expenses
Liabilities / Revenue39th percentileNet Margin47th percentile

Revenue

$2,117,352

No earlier filing loaded for comparison.

Expenses

Down

$2,082,453

Down $170,041 (-7.5%) from 2013

Net Income

$34,899

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth10th percentile

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

$400K$200K$0-$200KAssets 2011: $136,435Liabilities 2011: $295,226Net Assets 2011: -$158,7912011Assets 2012: $207,880Liabilities 2012: $217,758Net Assets 2012: -$9,8782012Assets 2013: $168,344Liabilities 2013: $183,436Net Assets 2013: -$15,0922013Assets 2014: $148,166Liabilities 2014: $137,314Net Assets 2014: $10,8522014

Highlighted filing

2014

Assets$148,166
Liabilities$137,314
Net Assets$10,852
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$3.0M$2.0M$1.0M$0Expenses 2011: $1,809,3922011Expenses 2012: $1,922,1622012Expenses 2013: $2,252,4942013Revenue 2014: $2,117,352Expenses 2014: $2,082,453Net Income 2014: $34,8992014

Highlighted filing

2014

Revenue$2,117,352
Expenses$2,082,453
Net Income$34,899
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Dec 17, 2014
Return Version
2013v3.0
Gross Receipts
$2,117,352
Mission and Program Overview

Mission

To prepare our students to be lifelong learners and enable them to make positive life choices.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$92,681$86,823▼ $5,858
Land, Buildings, and Equipment, Net$32,568$25,067▼ $7,501
Prepaid Expenses and Deferred Charges$23,000$24,750▲ $1,750
Cash and Non-Interest-Bearing Accounts$20,095$11,526▼ $8,569
Total Assets$168,344$148,166▼ $20,178
Liabilities
Accounts Payable and Accrued Expenses$183,436$136,989▼ $46,447
Deferred Revenue$0$325▲ $325
Total Liabilities$183,436$137,314▼ $46,122
Net Assets / Fund Balance
Unrestricted Net Assets$-15,092$10,852▲ $25,944
Total Net Assets Fund Balance$-15,092$10,852▲ $25,944
Total Liabilities and Net Assets / Fund Balance$168,344$148,166▼ $20,178

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$25,067$79,035$104,102
Compensation and Service Providers
Top Officer Pay34th percentile

Board Members and Trustees

NameTitle
Mark WiggershausPresident
Delores MorsonVice President
Ray CasteelMember
Mari PhillipsSecretary
Jeanne PayneTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
The Leona Ohio Employment GroupStaffing Services-$1,029,941
The Leona Group LLCManagement Services/other Expenses-$273,702
Preferred Meal SystemsFood Services-$148,680
Turning Point MinistriesBuilding Rent-$110,599
Hamilton County EscPsychological Services-$100,358
Revenue and Support

Revenue Composition

Contributions and Grants
$2,117,292
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$60
All Other Contributions
$23,123
Change in Net Assets
$34,899

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,117,352
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,117,352
Total Revenue per Form 990
$2,117,352
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,082,453
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$276,287--$276,287
Fees for Services Management-$250,654-$250,654
Fees for Services Other$154,864--$154,864
Conferences and Meetings$151,564--$151,564
Office Expenses$46,981--$46,981
Travel$26,084--$26,084
Information Technology$21,892--$21,892
Fees for Services Legal$17,983--$17,983
Insurance$15,807--$15,807
Other Expenses$14,848--$14,848
Depreciation Depletion$13,268--$13,268
Advertising$8,385--$8,385
Total Functional Expenses$1,831,799$250,654$0$2,082,453

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,082,453
Total Expenses per Audited Statements$2,082,453
Total Expenses per Form 990$2,082,453
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The leona group manages the academy's operations.”

Form 990, Part VI, Section B, Line 11

“The fiscal officer reviews.”

Form 990, Part VI, Section B, Line 12C

“Statements of assurances are signed at the annual organizational meeting. If a conflict of interest arose that director would not participate in the vote.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

EIN
20-8562262
Phone
5172033716

Signing Officer

Name
Don Ash
Title
Fiscal Officer
Phone
5172033716
Signed
2014-12-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Wiggershaus
Formed
2007
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Preparer
Michelle M Goss CPA
Phone
5173326200
Supplemental Narrative

Additional Explanations

FORM 990, PART IV, LINE 12:

“Unaudited financial statements have been sent to the state of ohio. The state of ohio will be completing an audit on the financial statements. As of the return filing date financial statements that are audited under accounting principles generally accepted in the united states of america are unavailable.”

Raw XML Appendix396 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/Form990PartVIISectionAGrp/PersonNm2MARI PHILLIPS
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IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0WHEN ADVERTISEMENTS ARE PLACED IN LOCAL NEWSPAPERS OR THROUGH BROADCAST MEDIA TO SOLICIT NEW STUDENTS IT IS STATED THAT THE ACADEMY DOES NOT DISCRIMINATE IN ANY WAY.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ACADEMY DOES NOT SOLICIT CONTRIBUTIONS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2RECEIVED: $1,477,834 IN SCHOOL FOUNDATION BASIC ALLOWANCE, $133,291 IN STATE POVERTY-BASED FUNDING, $3,242 IN STATE RESTRICTED LUNCH REVENUE, $128,046 IN FEDERAL CHILD NUTRITION GRANT, $48,765 IN FEDERAL RESTRICTED SPECIAL ED PART B, $233,221 IN FEDERAL TITLE GRANTS, $37,106 IN RACE TO THE TOP FUNDING, AND $32,664 IN STATE OF OHIO CASINO TAX REVENUE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LEONA GROUP MANAGES THE ACADEMY'S OPERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FISCAL OFFICER REVIEWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2STATEMENTS OF ASSURANCES ARE SIGNED AT THE ANNUAL ORGANIZATIONAL MEETING. IF A CONFLICT OF INTEREST AROSE THAT DIRECTOR WOULD NOT PARTICIPATE IN THE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UNAUDITED FINANCIAL STATEMENTS HAVE BEEN SENT TO THE STATE OF OHIO. THE STATE OF OHIO WILL BE COMPLETING AN AUDIT ON THE FINANCIAL STATEMENTS. AS OF THE RETURN FILING DATE FINANCIAL STATEMENTS THAT ARE AUDITED UNDER ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA ARE UNAVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IV, LINE 12:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0168344
IRS990/TotalAssetsEOYAmt0148166
IRS990/TotalAssetsGrp/BOYAmt0168344
IRS990/TotalAssetsGrp/EOYAmt0148166
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02117292
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0250654
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01831799
IRS990/TotalFunctionalExpensesGrp/TotalAmt02082453
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0183436
IRS990/TotalLiabilitiesEOYAmt0137314
IRS990/TotalLiabilitiesGrp/BOYAmt0183436
IRS990/TotalLiabilitiesGrp/EOYAmt0137314
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-15092
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010852
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01831799
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt060
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02117352
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0168344
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0148166
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt026084
IRS990/TravelGrp/TotalAmt026084
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-15092
IRS990/UnrestrictedNetAssetsGrp/EOYAmt010852
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine102125 UNIVERSITY PARK DRIVE
IRS990/USAddress/City0OKEMOS
IRS990/USAddress/State0MI
IRS990/USAddress/ZIPCode048864
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.LEONAGROUP.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DON ASH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FISCAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum05172033716
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-12-17
ReturnHeader/Filer/BusinessName/BusinessNameLine10CINCINNATI LEADERSHIP ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0CINC
ReturnHeader/Filer/EIN0208562262
ReturnHeader/Filer/PhoneNum05172033716
ReturnHeader/Filer/USAddress/AddressLine102125 UNIVERSITY PARK DRIVE
ReturnHeader/Filer/USAddress/City0OKEMOS
ReturnHeader/Filer/USAddress/State0MI
ReturnHeader/Filer/USAddress/ZIPCode048864
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0381357951
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10PLANTE & MORAN PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101111 MICHIGAN AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0EAST LANSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode048823
ReturnHeader/PreparerPersonGrp/PhoneNum05173326200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHELLE M GOSS CPA
ReturnHeader/ReturnTs02014-12-18T13:24:06-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$148,166
Liabilities
$137,314
Net assets
$10,852
Revenue
$2,117,352
Expenses
$2,082,453
Net income
$34,899
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2014Detailed filing. Detailed filing data is available for this year.$0.15$0.14$0.01$2.12$2.08$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.18$0.02$2.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.22$0.01$1.92
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.30$0.16$1.81