Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
Leaf(The Lowy Endowment & Annuity
EIN 26-4387996 • 501(c)3 • Grandville, MI
Profile
To raise charitable contributions from friends, family, and outside contacts; purchase endowment and redistribute the earnings to other charitable organizations.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.11x
Liabilities / Revenue
93rd percentile
Higher debt load relative to revenue than 93% of similar nonprofits.
Net Margin
6th percentile
Higher net margin than 6% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
31st percentile
Faster asset growth than 31% of similar nonprofits.
Revenue Growth
53rd percentile
Faster revenue growth than 53% of similar nonprofits.
Balance Sheet
Assets
Down$296,282
Down $85,074 (-22%) from 2021
Liabilities
$31,150
No earlier filing loaded for comparison.
Net Assets
Down$265,132
Down $116,224 (-30%) from 2021
Revenue
Flat$50,000
Flat from 2021
Expenses
Up$166,224
Up $86,575 (+109%) from 2021
Net Income
Down-$116,224
Down $86,575 (-292%) from 2021
Trend Graphs
Filings
Most recent year
2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $296,282
- Liabilities
- $31,150
- Net assets
- $265,132
- Revenue
- $50,000
- Expenses
- $166,224
- Net income
- -$116,224
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2022 to Dec 31, 2022
- Signed
- Jul 10, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $50,000
Mission and Program Overview
Mission
To raise charitable contributions from friends, family, and outside contacts; purchase endowment and redistribute the earnings to other charitable organizations.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| HELPING SUPPORT SMALLER CHARITABLE ORGANIZATIONS | $164,600 | $164,600 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| - | Principal Of | - | $0 | - | - |
| STEVEN A WEG | Director | - | $0 | - | - |
| GAVRIEL M KELEMER | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Leaf(the Lowy Endowment & Annuity
- EIN
- 26-4387996
- Address
- 2885 SANFORD AVE SW STE 13000, GRANDVILLE, MI 49418
Signing Officer
- Name
- Shlomo Lowy
- Title
- Principal Officer
- Phone
- 3239373868
- Signed
- 2023-07-10
Preparer
- Firm
- Jones CPA Group Pc
- Address
- 120 ATLANTIC STREET SUITE 300, NORFOLK, VA 23510-1729
- Preparer
- Stephen M Jones CPA
- Phone
- 7576277672
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 10
“Name: link kollel address: 8666 west pico blvd los angles, ca 90035 cash contribution: 10,000 name: cornerstone housing address: 4111 somerset dr los angeles, ca 90008 cash contribution: 18,000 name: hillel hebrew academy address: 9120 w olympic blvd beverly hills, ca 90212 cash contribution: 13,000 name: yavneh hebrew academy address: 5353 w 3rd st los angeles, ca 90020 cash contribution: 10,000 name: chai lifeline children's fund inc address: 151 w 30th st new york, ny 10001 cash contribution: 50,000”
Form 990-ez, Part I, Line 16
“Expenses taxes 124 total 124”
Form 990-ez, Part II, Line 24
“Caal management (bridge loan) 50,000 0 life insurance policies:pacific life 296,263 296,263 total 346,263 296,263”
Form 990-ez, Part II, Line 26
“Caal management (bridge loan) 0 31,150”
Form 990-ez, Part III
“To raise charitable contributions from friends, family, and outside contacts; purchase endowment and redistribute the earnings to other charitable organizations.”
Raw XML Appendix144 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | SHLOMO LOWY |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3639353868 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6119 GREENVILLE AVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | DALLAS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 75206 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 35093 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 19 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 50000 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -116224 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1500 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 381356 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 296282 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 164600 |
| IRS990EZ/GrossReceiptsAmt | 0 | 50000 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 381356 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 265132 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 381356 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 265132 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine1Txt | 0 | SHLOMO LOWY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | STEVEN A WEG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | GAVRIEL M KELEMER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRINCIPAL OF |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 346263 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 296263 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 124 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO RAISE CHARITABLE CONTRIBUTIONS FROM FRIENDS, FAMILY, AND OUTSIDE CONTACTS; PURCHASE ENDOWMENT AND REDISTRIBUTE THE EARNINGS TO OTHER CHARITABLE ORGANIZATIONS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | HELPING SUPPORT SMALLER CHARITABLE ORGANIZATIONS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 164600 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 164600 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 31150 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 166224 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 164600 |
| IRS990EZ/TotalRevenueAmt | 0 | 50000 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd | 0 | true |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 50000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 50000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 25000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 365000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 490000 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 490000 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 50000 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 50000 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 25000 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 365000 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 490000 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 50000 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 50000 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 25000 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 365000 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 490000 |
| 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | NAME: LINK KOLLEL ADDRESS: 8666 WEST PICO BLVD LOS ANGLES, CA 90035 CASH CONTRIBUTION: 10,000 NAME: CORNERSTONE HOUSING ADDRESS: 4111 SOMERSET DR LOS ANGELES, CA 90008 CASH CONTRIBUTION: 18,000 NAME: HILLEL HEBREW ACADEMY ADDRESS: 9120 W OLYMPIC BLVD BEVERLY HILLS, CA 90212 CASH CONTRIBUTION: 13,000 NAME: YAVNEH HEBREW ACADEMY ADDRESS: 5353 W 3RD ST LOS ANGELES, CA 90020 CASH CONTRIBUTION: 10,000 NAME: CHAI LIFELINE CHILDREN'S FUND INC ADDRESS: 151 W 30TH ST NEW YORK, NY 10001 CASH CONTRIBUTION: 50,000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES TAXES 124 TOTAL 124 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | CAAL MANAGEMENT (BRIDGE LOAN) 50,000 0 LIFE INSURANCE POLICIES:PACIFIC LIFE 296,263 296,263 TOTAL 346,263 296,263 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CAAL MANAGEMENT (BRIDGE LOAN) 0 31,150 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TO RAISE CHARITABLE CONTRIBUTIONS FROM FRIENDS, FAMILY, AND OUTSIDE CONTACTS; PURCHASE ENDOWMENT AND REDISTRIBUTE THE EARNINGS TO OTHER CHARITABLE ORGANIZATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SHLOMO LOWY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRINCIPAL OFFICER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3239373868 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-07-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LEAF(THE LOWY ENDOWMENT & ANNUITY |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | FOUNDATION) INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LEAF |
| ReturnHeader/Filer/EIN | 0 | 264387996 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2885 SANFORD AVE SW STE 13000 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | GRANDVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 49418 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 541208437 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | JONES CPA GROUP PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 120 ATLANTIC STREET SUITE 300 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | NORFOLK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | VA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 235101729 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7576277672 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2023-07-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | STEPHEN M JONES CPA |
| ReturnHeader/ReturnTs | 0 | 2023-07-12T16:54:11-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | SHLOMO |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | LOWY |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-12-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
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