Civic Intelligence

Leap Foundation Inc.

990 • Fiscal year 2015 • EIN 26-0206557

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 15, 2016

1000 S Washington Ave No 201Lansing, MI 48910

(517) 702-3387

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.22x

Higher debt load relative to assets than 83% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

84th percentile

0.14x

Higher debt load relative to revenue than 84% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

90th percentile

45%

Higher net margin than 90% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

99th percentile

$222,085

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 90.3% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

95th percentile

218%

Faster asset growth than 95% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

91st percentile

78%

Faster revenue growth than 91% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$160,867

Up $110,331 (+218%) from 2014

Net Assets

Up

$125,867

Up $110,331 (+710%) from 2014

Liabilities

Flat

$35,000

Flat from 2014

Revenue

Up

$246,077

Up $107,797 (+78%) from 2014

Expenses

Up

$135,746

Up $7,466 (+5.8%) from 2014

Net Income

Up

$110,331

Up $100,331 (+1003%) from 2014

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $23,113Liabilities 2011: $2,500Net Assets 2011: $20,6132011Assets 2012: $5,504Net Assets 2012: $5,5042012Assets 2013: $31,536Liabilities 2013: $26,000Net Assets 2013: $5,5362013Assets 2014: $50,536Liabilities 2014: $35,000Net Assets 2014: $15,5362014Assets 2015: $160,867Liabilities 2015: $35,000Net Assets 2015: $125,8672015Assets 2016: $95,909Liabilities 2016: $40,000Net Assets 2016: $55,9092016Assets 2017: $67,756Liabilities 2017: $35,000Net Assets 2017: $32,7562017Assets 2019: $50,488Liabilities 2019: $35,000Net Assets 2019: $15,4882019Assets 2020: $16,726Liabilities 2020: $5,904Net Assets 2020: $10,8222020Assets 2021: $140,822Liabilities 2021: $130,000Net Assets 2021: $10,8222021Assets 2024: $77,739Liabilities 2024: $46,917Net Assets 2024: $30,8222024

Highlighted filing

2015

Assets$160,867
Liabilities$35,000
Net Assets$125,867

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $96,244Expenses 2011: $161,206Net Income 2011: -$64,9622011Revenue 2012: $123,201Expenses 2012: $138,310Net Income 2012: -$15,1092012Revenue 2013: $141,604Expenses 2013: $141,572Net Income 2013: $322013Revenue 2014: $138,280Expenses 2014: $128,280Net Income 2014: $10,0002014Revenue 2015: $246,077Expenses 2015: $135,746Net Income 2015: $110,3312015Revenue 2016: $146,800Expenses 2016: $216,758Net Income 2016: -$69,9582016Revenue 2017: $156,040Expenses 2017: $179,193Net Income 2017: -$23,1532017Revenue 2019: $169,970Expenses 2019: $169,970Net Income 2019: $02019Revenue 2020: $156,572Expenses 2020: $161,238Net Income 2020: -$4,6662020Revenue 2021: $155,374Expenses 2021: $155,374Net Income 2021: $02021Revenue 2024: $198,762Expenses 2024: $228,762Net Income 2024: -$30,0002024

Highlighted filing

2015

Revenue$246,077
Expenses$135,746
Net Income$110,331
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 15, 2016
Return Version
2015v2.1
Gross Receipts
$246,077
Mission and Program Overview

Mission

To spur economic development and retain intellectual capital in the tri-county area. Such activities are limited to exempt purposes set forth in internal revenue code section 501(c)(3). The primary purpose is to receive and administer funds for charitable purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$50,536$160,867▲ $110,331
Total Assets$50,536$160,867▲ $110,331
Liabilities
Deferred Revenue$35,000$35,000→ $0
Total Liabilities$35,000$35,000→ $0
Net Assets / Fund Balance
Temporarily Rstr Net Assets$10,000$117,096▲ $107,096
Unrestricted Net Assets$5,536$8,771▲ $3,235
Total Net Assets Fund Balance$15,536$125,867▲ $110,331
Total Liabilities and Net Assets / Fund Balance$50,536$160,867▲ $110,331
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dennis SwanPast President
Steve RoznowskiPresident
April ClobesAt Large Board Member
Jim RobinsonAt Large Board Member
Robert L Trezise JrCEO
John BrownSecretary
Jeff WesleyTreasurer
Steve CurranVice Prisident
Revenue and Support

Revenue Composition

Contributions and Grants
$246,077
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$246,077
Change in Net Assets
$110,331
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$130,000
Other Expenses$5,746
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$130,000--$130,000
Fees for Services Other$5,040--$5,040
Other Expenses$706--$706
Total Functional Expenses$135,746$0$0$135,746
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lansing Economic Area PartnershipLansing, MI501(c)(6)To Provide Financial Resources to Supported Organization$120,000
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
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The 990 is reviewed and approved by the leap foundation board of directors prior to filing.

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

The leap foundation board of directors and leap staff must annually sign a statement concerning potential conflicts of interest. A review is conducted upon receipt of the conflict of interest forms. If any conflicts are noted, these are brought to the attention of the ceo and/or coo to determine if further action is required.

Form 990, Part VI, Section B, Line 15A

Leap's executive committee is responsible for evaluating and establishing the ceo's compensation. Compensation is compared with other similar organizations for benchmarking. This data, along with performance data is evaluated by the leap executive committee to determine compensation for the following fiscal year.

Form 990, Part VI, Section C, Line 19

Documents are available upon request

Filing and Contact Details

Filer

Filer Name
Leap Foundation Inc
EIN
26-0206557
Phone
5177023387
Address
1000 S WASHINGTON AVE NO 201, LANSING, MI 48910

Signing Officer

Name
Robert L Trezise Jr
Title
CEO
Phone
5177023387
Signed
2016-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert L Trezise Jr
Formed
2007
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Rehmann Robson LLC
Address
2330 EAST PARIS AVE SE PO BOX 6547, GRAND RAPIDS, MI 49516-6547
Preparer
Kerry J Nelson CPA
Phone
6169754100
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

Leap foundation was approved for the michigan economic development corporation's (medc) "public spaces, community places' matching grant program through patroncity's online crowdfunding platform. Public spaces, community places is a collaborative effort of the medc, the michigan municipal league, and patroncity where local residents and businesses can use crowdfunding to be part of the development of transformational projects in their community and be backed with a matching grant from the medc. The michigan avenue under the bridge' project will transform a critical corridor along michigan avenue into a vibrant pedestrian and biker-friendly gateway connecting the cities of lansing and east lansing by encompassing lighting, murals and landscape elements along the us127 bridge over michigan avenue. In september, 2015, the foundation exceeded its goal collecting $57,797 in contributions and thereby receiving the $50,000 match for a total of $107,797. Work will commence in 2016.

FORM 990, PART XII, LINE 2C:

The process for selecting and overseeing the work of the independent auditor has not changed from prior years.

Financial Statement Notes

PART X, LINE 2:

Leap, inc. And leap foundation have evaluated their income tax filing positions for years 2012 through 2015, the years which remain subject to examination as of december 31, 2015. Leap, inc. And leap foundation have concluded that there are no significant uncertain tax positions requiring recognition in the consolidated financial statements. Leap, inc. And leap foundation do not expect the total amount of unrecognized tax benefits ("utb") (e.g. Tax deductions, exclusions, or credits claimed or expected to be claimed) to significantly change in the next twelve months. Leap, inc. And leap foundation do not have any amounts accrued for interest and penalties related to utbs at december 31, 2015, and are not aware of any claims for such amounts by federal or state income tax authorities.

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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0LANSING ECONOMIC AREA PARTNERSHIP INC
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0120000
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/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LEAP, INC. AND LEAP FOUNDATION HAVE EVALUATED THEIR INCOME TAX FILING POSITIONS FOR YEARS 2012 THROUGH 2015, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION AS OF DECEMBER 31, 2015. LEAP, INC. AND LEAP FOUNDATION HAVE CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS. LEAP, INC. AND LEAP FOUNDATION DO NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. LEAP, INC. AND LEAP FOUNDATION DO NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT DECEMBER 31, 2015, AND ARE NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt0120000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(6)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO PROVIDE FINANCIAL RESOURCES TO SUPPORTED ORGANIZATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0LANSING ECONOMIC AREA PARTNERSHIP
IRS990ScheduleI/RecipientTable/RecipientEIN0208132313
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01000 S WASHINGTON AVE SUITE 201
IRS990ScheduleI/RecipientTable/USAddress/CityNm0LANSING
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd048910
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0191062
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt09829
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt021194
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ROBERT L TREZISE JR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0222085
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S RELATED ORGANIZATION USES FORM 990 OF OTHER ORGANIZATIONS TO ESTABLISH COMPENSATION FOR THE CEO/EXECUTIVE DIRECTOR. THEIR COMPENSATION ALSO HAS TO BE APPROVED BY THE BOARD OR COMPENSATION COMMITTEE.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LEAP FOUNDATION WAS APPROVED FOR THE MICHIGAN ECONOMIC DEVELOPMENT CORPORATION'S (MEDC) "PUBLIC SPACES, COMMUNITY PLACES' MATCHING GRANT PROGRAM THROUGH PATRONCITY'S ONLINE CROWDFUNDING PLATFORM. PUBLIC SPACES, COMMUNITY PLACES IS A COLLABORATIVE EFFORT OF THE MEDC, THE MICHIGAN MUNICIPAL LEAGUE, AND PATRONCITY WHERE LOCAL RESIDENTS AND BUSINESSES CAN USE CROWDFUNDING TO BE PART OF THE DEVELOPMENT OF TRANSFORMATIONAL PROJECTS IN THEIR COMMUNITY AND BE BACKED WITH A MATCHING GRANT FROM THE MEDC. THE MICHIGAN AVENUE UNDER THE BRIDGE' PROJECT WILL TRANSFORM A CRITICAL CORRIDOR ALONG MICHIGAN AVENUE INTO A VIBRANT PEDESTRIAN AND BIKER-FRIENDLY GATEWAY CONNECTING THE CITIES OF LANSING AND EAST LANSING BY ENCOMPASSING LIGHTING, MURALS AND LANDSCAPE ELEMENTS ALONG THE US127 BRIDGE OVER MICHIGAN AVENUE. IN SEPTEMBER, 2015, THE FOUNDATION EXCEEDED ITS GOAL COLLECTING $57,797 IN CONTRIBUTIONS AND THEREBY RECEIVING THE $50,000 MATCH FOR A TOTAL OF $107,797. WORK WILL COMMENCE IN 2016.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS REVIEWED AND APPROVED BY THE LEAP FOUNDATION BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE LEAP FOUNDATION BOARD OF DIRECTORS AND LEAP STAFF MUST ANNUALLY SIGN A STATEMENT CONCERNING POTENTIAL CONFLICTS OF INTEREST. A REVIEW IS CONDUCTED UPON RECEIPT OF THE CONFLICT OF INTEREST FORMS. IF ANY CONFLICTS ARE NOTED, THESE ARE BROUGHT TO THE ATTENTION OF THE CEO AND/OR COO TO DETERMINE IF FURTHER ACTION IS REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LEAP'S EXECUTIVE COMMITTEE IS RESPONSIBLE FOR EVALUATING AND ESTABLISHING THE CEO'S COMPENSATION. COMPENSATION IS COMPARED WITH OTHER SIMILAR ORGANIZATIONS FOR BENCHMARKING. THIS DATA, ALONG WITH PERFORMANCE DATA IS EVALUATED BY THE LEAP EXECUTIVE COMMITTEE TO DETERMINE COMPENSATION FOR THE FOLLOWING FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS FOR SELECTING AND OVERSEEING THE WORK OF THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 2
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 B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LANSING ECONOMIC AREA PARTNERSHIP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0208132313
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ECONOMIC DEVELOPMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01000 S WASHINGTON AVE STE 201
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LANSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd048910
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0120000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0LEAP INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd01
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt010000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0117096
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt050536
IRS990/TotalAssetsEOYAmt0160867
IRS990/TotalAssetsGrp/BOYAmt050536
IRS990/TotalAssetsGrp/EOYAmt0160867
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0246077
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0135746
IRS990/TotalFunctionalExpensesGrp/TotalAmt0135746
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt035000
IRS990/TotalLiabilitiesEOYAmt035000
IRS990/TotalLiabilitiesGrp/BOYAmt035000
IRS990/TotalLiabilitiesGrp/EOYAmt035000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt015536
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0125867
IRS990/TotalOtherCompensationAmt031023
IRS990/TotalProgramServiceExpensesAmt0135746
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0246077
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt050536
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IRS990/TotReportableCompRltdOrgAmt0191062
IRS990/TrnsfrExmptNonChrtblRltdOrgInd01
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt05536
IRS990/UnrestrictedNetAssetsGrp/EOYAmt08771
IRS990/UponRequestInd0X

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