Civic Intelligence

Leaf - the Lowy Endowment & Annuity Foundation - Inc.

990EZ • Fiscal year 2021 • EIN 26-4387996

Jan 01, 2021 to Dec 31, 2021 • Filed on Sep 21, 2022

Organization ProfileN/A
2885 Sanford Ave SW Ste 13000Grandville, MI 49418

(363) 935-3868

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2021

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2021

Net Margin

10th percentile

-59%

Higher net margin than 10% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

29th percentile

-7.2%

Faster asset growth than 29% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

85th percentile

100%

Faster revenue growth than 85% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$381,356

Down $29,649 (-7.2%) from 2020

Net Assets

Down

$381,356

Down $29,649 (-7.2%) from 2020

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin10th percentile

Revenue

Up

$50,000

Up $25,000 (+100%) from 2020

Expenses

Up

$79,649

Up $9,465 (+13%) from 2020

Net Income

Up

-$29,649

Up $15,535 (+34%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

$600K$400K$200K$0Assets 2019: $466,189Liabilities 2019: $10,000Net Assets 2019: $456,1892019Assets 2020: $411,005Net Assets 2020: $411,0052020Assets 2021: $381,356Net Assets 2021: $381,3562021Assets 2022: $296,282Liabilities 2022: $31,150Net Assets 2022: $265,1322022

Highlighted filing

2021

Assets$381,356
Liabilities-
Net Assets$381,356
Open 2021 Filing

Operations Trend

Revenue Growth85th percentile

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

$400K$200K$0-$200KRevenue 2019: $365,000Expenses 2019: $165,621Net Income 2019: $199,3792019Revenue 2020: $25,000Expenses 2020: $70,184Net Income 2020: -$45,1842020Revenue 2021: $50,000Expenses 2021: $79,649Net Income 2021: -$29,6492021Revenue 2022: $50,000Expenses 2022: $166,224Net Income 2022: -$116,2242022

Highlighted filing

2021

Revenue$50,000
Expenses$79,649
Net Income-$29,649
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Sep 21, 2022
Return Version
2021v4.0
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

DescriptionGrantsExpenses
HELPING SUPPORT SMALLER CHARITABLE ORGANIZATIONS$78,000$78,000
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
-Principal Of-$0--
STEVEN A WEGDirector-$0--
GAVRIEL M KELEMERDirector-$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
2022-09-21

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: bikur cholim of los angeles address: 8489 w. Third st los angeles, ca 90048 cash contribution: 18,000”

Form 990-ez, Part I, Line 16

“Expenses taxes 50 total 50”

Form 990-ez, Part II, Line 24

“Caal management (bridge loan) 136,500 50,000 life insurance policies:pacific life 274,100 296,263 total 410,600 346,263”

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 Appendix137 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0SHLOMO LOWY
IRS990EZ/BooksInCareOfDetail/PhoneNum03639353868
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt06119 GREENVILLE AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DALLAS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd075206
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0405
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt035093
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt050000
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-29649
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01599
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0411005
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0381356
IRS990EZ/GrantsAndSimilarAmountsPaidAmt078000
IRS990EZ/GrossReceiptsAmt050000
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0411005
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0381356
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0411005
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0381356
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine1Txt0SHLOMO LOWY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0STEVEN A WEG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1GAVRIEL M KELEMER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRINCIPAL OF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0410600
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0346263
IRS990EZ/OtherExpensesTotalAmt050
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO RAISE CHARITABLE CONTRIBUTIONS FROM FRIENDS, FAMILY, AND OUTSIDE CONTACTS; PURCHASE ENDOWMENT AND REDISTRIBUTE THE EARNINGS TO OTHER CHARITABLE ORGANIZATIONS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0HELPING SUPPORT SMALLER CHARITABLE ORGANIZATIONS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt078000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt078000
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt079649
IRS990EZ/TotalProgramServiceExpensesAmt078000
IRS990EZ/TotalRevenueAmt050000
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt050000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt025000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0365000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0440000
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0440000
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt050000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt025000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0365000
IRS990ScheduleA/Total509Grp/TotalAmt0440000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt050000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt025000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0365000
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0440000
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NAME: BIKUR CHOLIM OF LOS ANGELES ADDRESS: 8489 W. THIRD ST LOS ANGELES, CA 90048 CASH CONTRIBUTION: 18,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES TAXES 50 TOTAL 50
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CAAL MANAGEMENT (BRIDGE LOAN) 136,500 50,000 LIFE INSURANCE POLICIES:PACIFIC LIFE 274,100 296,263 TOTAL 410,600 346,263
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TO RAISE CHARITABLE CONTRIBUTIONS FROM FRIENDS, FAMILY, AND OUTSIDE CONTACTS; PURCHASE ENDOWMENT AND REDISTRIBUTE THE EARNINGS TO OTHER CHARITABLE ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SHLOMO LOWY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRINCIPAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum03239373868
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-09-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEAF(THE LOWY ENDOWMENT & ANNUITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOUNDATION) INC
ReturnHeader/Filer/BusinessNameControlTxt0LEAF
ReturnHeader/Filer/EIN0264387996
ReturnHeader/Filer/USAddress/AddressLine1Txt02885 SANFORD AVE SW STE 13000
ReturnHeader/Filer/USAddress/CityNm0GRANDVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049418
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0541208437
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JONES CPA GROUP PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0120 ATLANTIC STREET SUITE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NORFOLK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0235101729
ReturnHeader/PreparerPersonGrp/PhoneNum07576277672
ReturnHeader/PreparerPersonGrp/PreparationDt02022-09-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHEN M JONES CPA
ReturnHeader/ReturnTs02022-10-14T10:30:15-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SHLOMO
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LOWY
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$381,356
Liabilities
-
Net assets
$381,356
Revenue
$50,000
Expenses
$79,649
Net income
-$29,649
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$2.96$0.31$2.65$0.50$1.66$1.16
2021Detailed filing. Detailed filing data is available for this year.$3.81$3.81$0.50$0.80$0.30
2020Detailed filing. Detailed filing data is available for this year.$4.11$4.11$0.25$0.70$0.45
2019Detailed filing. Detailed filing data is available for this year.$4.66$0.10$4.56$3.65$1.66$1.99