Civic Intelligence

Ladies Empowerment and Action Program Inc.

990 • Fiscal year 2020 • EIN 27-0193483

Jan 01, 2020 to Dec 31, 2020 • Filed on Aug 11, 2021

3141 SW 8th StreetMiami, FL 33135

(954) 456-5992

Siviq Scores

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

Liabilities / Assets

36th percentile

0.01x

Higher debt load relative to assets than 36% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

31st percentile

0.00x

Higher debt load relative to revenue than 31% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

66th percentile

16%

Higher net margin than 66% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

77th percentile

$72,000

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 10.9% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

80th percentile

43%

Faster asset growth than 80% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

58th percentile

3.8%

Faster revenue growth than 58% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$356,040

Up $107,713 (+43%) from 2019

Net Assets

Up

$353,551

Up $107,319 (+44%) from 2019

Liabilities

Up

$2,489

Up $394 (+19%) from 2019

Revenue

Up

$659,830

Up $24,401 (+3.8%) from 2019

Expenses

Down

$552,511

Down $74,984 (-12%) from 2019

Net Income

Up

$107,319

Up $99,385 (+1253%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2018: $214,496Liabilities 2018: $0Net Assets 2018: $214,4962018Assets 2019: $248,327Liabilities 2019: $2,095Net Assets 2019: $246,2322019Assets 2020: $356,040Liabilities 2020: $2,489Net Assets 2020: $353,5512020Assets 2021: $476,459Liabilities 2021: $6,527Net Assets 2021: $469,9322021Assets 2022: $1,032,667Liabilities 2022: $368,441Net Assets 2022: $664,2262022Assets 2023: $1,333,922Liabilities 2023: $360,392Net Assets 2023: $973,5302023Assets 2024: $1,323,614Liabilities 2024: $501,417Net Assets 2024: $822,1972024

Highlighted filing

2020

Assets$356,040
Liabilities$2,489
Net Assets$353,551

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2018: $342,302Expenses 2018: $268,099Net Income 2018: $74,2032018Revenue 2019: $635,429Expenses 2019: $627,495Net Income 2019: $7,9342019Revenue 2020: $659,830Expenses 2020: $552,511Net Income 2020: $107,3192020Revenue 2021: $886,204Expenses 2021: $769,823Net Income 2021: $116,3812021Revenue 2022: $1,255,671Expenses 2022: $1,061,377Net Income 2022: $194,2942022Revenue 2023: $1,547,782Expenses 2023: $1,238,478Net Income 2023: $309,3042023Revenue 2024: $1,216,242Expenses 2024: $1,367,574Net Income 2024: -$151,3322024

Highlighted filing

2020

Revenue$659,830
Expenses$552,511
Net Income$107,319
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Aug 11, 2021
Return Version
2020v4.0
Gross Receipts
$659,830
Mission and Program Overview

Mission

For every incarcerated women who is committed to change to have the opportunity and tools to achieve her full potential. Leap empowers incarcerated women to transcend their past and successfully re-enter society by providing transformational education, entrepreneurial training and mentorship. We serve as a model,voice and advocate for the power of rehabilitation over retribution.

Leap is dedicated to helping incarcerated women transcend their past. Our goal is to provide graduates with the tools and support necessary to sustain themselves post-release by establishing their own small business or obtaining employment. The efforts made by leap help to rejuvinate the local workforce, lessens the strain on local resources, helps reduce crime in our communities and reduces recidivism.we are the only non-profit agency in all of florida to focus on women in prison using a holistic entrepreneurship model.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$122,926$261,853▲ $138,927
Inventories for Sale or Use$34,380$36,795▲ $2,415
Pledges and Grants Receivable$50,000$25,000▼ $25,000
Land, Buildings, and Equipment, Net$16,048$16,048→ $0
Intangible Assets$13,460$6,043▼ $7,417
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$248,327$356,040▲ $107,713
Other Assets Total$11,513$10,301▼ $1,212
Liabilities
Other Liabilities$1,695$2,089▲ $394
Accounts Payable and Accrued Expenses$400$400→ $0
Total Liabilities$2,095$2,489▲ $394
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$178,880-
Net Assets Without Donor Restrictions$246,232$174,671▼ $71,561
Total Net Assets Fund Balance$246,232$353,551▲ $107,319
Total Liabilities and Net Assets / Fund Balance$248,327$356,040▲ $107,713

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$16,048-$16,048
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mahlia LindquistExecutive Director & Board MemberFT$72,000$72,000

Board Members and Trustees

NameTitle
Silvana RoncalBoard Chair
Holly WoodburyBoard Vicechair
Alex SaizBoard Member
Bernard VieriaBoard Member
Dawn BowenBoard Member
Jaime AnzalottaBoard Member
Kevin BrownBoard Member
Nancy GillespieBoard Member
Shed BorenBoard Member
Trixie Belo-osagieBoard Member
Yvette BravoBoard Member
Rebecca BrownBoard Secretary
Gemma GarciaBoard Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$509,166
Program Service Revenue
$140,321
Investment Income
$0
Other Revenue
$10,343
All Other Contributions
$454,556
Change in Net Assets
$107,319

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Clothing and Household Goods$138,617Selling Price
Total Noncash Contributions$138,617-

Audited Revenue Reconciliation

Revenue per Audited Statements
$659,830
Total Revenue per Audited Statements
$659,830
Total Revenue per Form 990
$659,830
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$316,281
Salaries, Compensation, and Employee Benefits$236,230
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$139,384$6,064-$145,448
Current Officers, Directors, Trustees, and Key Employees$54,000$18,000-$72,000
Occupancy$60,149$6,848-$66,997
All Other Expenses$26,360$7,445-$33,805
Payroll Taxes$16,688$2,094-$18,782
Fees for Services Accounting-$15,154-$15,154
Other Expenses$8,287--$8,287
Depreciation Depletion$7,417--$7,417
Insurance$724$3,525-$4,249
Office Expenses$1,194$1,188-$2,382
Fees for Services Other$1,250--$1,250
Advertising$898--$898
Travel$115--$115
Conferences and Meetings-$91-$91
Total Functional Expenses$492,102$60,409$0$552,511

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$552,511
Total Expenses per Audited Statements$552,511
Total Expenses per Form 990$552,511
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$1,138
Other Liabilities$951
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
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, Line 11B: Form 990 Review Process

The board of directors reviews the financial statements and tax return

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The document was sent electronically to all board members and any possible conflicts are required to be disclosedpolicy is reviewed and discussed periodically by board members and disputes disclosed

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Market comparison, review and discussion by board members

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Review and discussion by board members

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Ladies Empowerment & Action Program Inc
EIN
27-0193483
Phone
9544565992
Address
3141 SW 8TH STREET, MIAMI, FL 33135

Signing Officer

Name
Mahlia Lindquist
Title
Exec Director
Signed
2021-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mahlia Lindquist
Formed
2009
Legal Domicile
Fl
Voting Board Members
13
Independent Board Members
0
Employees
22
Volunteers
125

Preparer

Firm
Heritage Accounting & Tax Service Inc
Address
5220 SW 64TH AVE, DAVIE, FL 33314
Preparer
Raul De La Campa CPA
Phone
9547975060
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IRS990/MissionDesc0FOR EVERY INCARCERATED WOMAN WHO IS COMMITTED TO CHANGE TO HAVE THE OPPORTUNITY AND TOOLS TO ACHIEVE HER FULL POTENTIAL.LEAP EMPOWERS INCARCERATED WOMEN TO TRANSCEND THEIR PAST AND SUCCESSFULLY RE-ENTER SOCIETY BY PROVIDING TRANSFORMATIONAL EDUCATION, ENTREPRENEURIAL TRAINING AND MENTORSHIP. WE SERVE AS A MODEL, VOICE AND ADVOCATE FOR THE POWER OF REHABILITATION OVER RETRIBUTION.
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IRS990/ProgSrvcAccomActy2Grp/Desc0LEAP HAS PROVIDED TRANSFORMATIONAL EDUCATION, ENTREPRENEURIAL TRAINING AND MENTORSHIP TO WOMEN DURING AND AFTER PRISON SINCE 2009.LEAP IS THE FIRST OF IT'S KIND RE-ENTRY PROGRAM FOR WOMEN OPERATING THE FLORIDA PRISON SYSTEM, AND THE ONLY ENTREPRENEURSHIP BASED PROGRAM DEDICATED TO PREPARING INCARCERATED WOMEN TO RE-ENTER SOCIETY. LEAP RUNS 2 CLASSES PER YEAR, EACH ONE LASTING 5 MONTHS WITH 250+ HOURS OF COURSEWORK IN ENTREPRENEURSHIP, COGNITIVE BEHAVIORAL THERAPY AND TRAUMA INFORMED SUBSTANCE ABUSE. THE INMATES ARE TAUGHT TO CREATE A SMALL BUSINESS, WITH MODULES THAT INCLUDE MARKETING STRATEGIES, PREPARING A BUSINESS PLAN, DAILY BUSINESS MANAGEMENT AND FINANCING. ADDITIONALLY, PARTICIPANTS RECEIVE EMPLOYABILITY SKILLS CLASSES AND COLLABORATE WITH THE CASE MANAGER TO CREATE EXIT PLANS FOR RE-ENTRY INTO THE COMMUNITY. THIS PORTION OF THE PROGRAM INCLUDES RESUME PREPARATION, JOB SEARCH SKILLS/TIPS, CASE STUDIES AND ROLE PLAYING. ADDITIONALLY, LIFE SKILLS TRAINING SUCH AS PARENTING, GOAL SETTING AND DECISION MAKING ARE CRITICAL COMPONENTS OF THE LEARNING EXPERIENCE. THE CLASSROOM INSTRUCTIONS AND MATERIALS ARE DESIGNED TO FOSTER A SPIRIT OF INDEPENDENCE AND INITIATIVE. LEAP'S TARGET POPULATION IS INCARCERATED WOMEN WITHIN 1 YEAR OF RELEASE. THE PROGRAM IS PRESENTED AT HOMESTEAD CORRECTIONAL INSTITUTION IN FLORIDA CITY, FLORIDA.UPON RELEASE, LEAP CONTINUES TO STRENGTHEN OUR PROGRAMMING BY PROVIDING EMPLOYMENT, HOUSING AND A CONTINUUM OF CARE OF SERVICES FROM PRISON FOR UP TO TWO YEARS POST-RELEASE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0AFTER RELEASE PROGRAM-TO HELP WITH THE RE-ENTRY PROCESS LEAP EMPLOYS THE SERVICES OF A CASE MANAGER WHO WORKS WITH THE PROGRAM PARTICIPANTS IN ORDER TO ASSESS AND IDENTIFY NEEDS AND RESOURCES NEEDED POST RELEASE. IN THE POST-INCARCERATION PERIOD, THE CASE MANAGER FOLLOWS UP WITH THE LEAP GRADUATES. LEAP PROVIDES SUPPORT IN THE AREA OF HOUSING, BUILDING RELATIONSHIPS, FINANCIAL MANAGEMENT AND LIFE SKILLS. LEAP ALSO ACTS AS A "BRIDGE" TO MULTIPLE RESOURCES AND SERVICE PROVIDERS SUPPORTING RE-ENTRY. THESE INCLUDE, BUT ARE NOT LIMITED TO, HOUSING,TRANSPORTATION,MICRO-FINANCING,CONTINUING EDUCATION,CLOTHING,HEALTH,AND SOCIAL SERVICES. THIS SUPPORT CONTINUES FOR A PERIOD OF AT LEAST ONE YEAR AFTER RELEASE. BEYOND THAT POINT,GRADUATES STAY INVOLVED AS LEAP VOLUNTEERS.
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