Civic Intelligence

Leaves of Learning Inc

EIN 31-1745505 • 501(c)3 • Deer Park, OH

Profile

Classes activities for home school students ages 3-18 for 221 students

7131 Plainfield RoadDeer Park, OH 45236

www.leavesoflearning.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

92nd percentile

0.90x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

80th percentile

0.46x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

72nd percentile

19%

Higher net margin than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

68th percentile

12%

Faster asset growth than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

89th percentile

72%

Faster revenue growth than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$846,482

Up $24,138 (+2.9%) from 2023

Liabilities

Up

$797,855

Up $1,998 (+0.3%) from 2023

Net Assets

Up

$48,627

Up $22,140 (+84%) from 2023

Operations
Liabilities / Revenue80th percentileNet Margin72nd percentile

Revenue

Up

$1,600,113

Up $151,155 (+10%) from 2023

Expenses

Up

$1,577,973

Up $72,361 (+4.8%) from 2023

Net Income

Up

$22,140

Up $78,794 (+139%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth68th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0-$500KAssets 2010: $168,797Liabilities 2010: $22,531Net Assets 2010: $146,2662010Assets 2011: $124,924Liabilities 2011: $187,151Net Assets 2011: -$62,2272011Assets 2012: $188,479Liabilities 2012: $134,969Net Assets 2012: $53,5102012Assets 2013: $244,535Liabilities 2013: $203,134Net Assets 2013: $41,4012013Assets 2014: $270,961Liabilities 2014: $308,747Net Assets 2014: -$37,7862014Assets 2015: $289,505Liabilities 2015: $390,672Net Assets 2015: -$101,1672015Assets 2016: $255,748Liabilities 2016: $356,166Net Assets 2016: -$100,4182016Assets 2017: $300,917Liabilities 2017: $412,721Net Assets 2017: -$111,8042017Assets 2018: $334,794Liabilities 2018: $449,443Net Assets 2018: -$114,6492018Assets 2019: $383,466Liabilities 2019: $552,780Net Assets 2019: -$169,3142019Assets 2020: $515,811Liabilities 2020: $580,775Net Assets 2020: -$64,9642020Assets 2021: $761,933Liabilities 2021: $992,004Net Assets 2021: -$230,0712021Assets 2022: $851,741Liabilities 2022: $768,601Net Assets 2022: $83,1402022Assets 2023: $822,344Liabilities 2023: $795,857Net Assets 2023: $26,4872023Assets 2024: $846,482Liabilities 2024: $797,855Net Assets 2024: $48,6272024

Highlighted filing

2024

Assets$846,482
Liabilities$797,855
Net Assets$48,627
Open 2024 Filing

Operations Trend

Revenue Growth89th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $545,9142010Expenses 2011: $612,6652011Expenses 2012: $653,6632012Expenses 2013: $779,6152013Revenue 2014: $764,491Expenses 2014: $840,103Net Income 2014: -$75,6122014Revenue 2015: $829,100Expenses 2015: $886,791Net Income 2015: -$57,6912015Revenue 2016: $948,238Expenses 2016: $946,636Net Income 2016: $1,6022016Revenue 2017: $970,018Expenses 2017: $991,423Net Income 2017: -$21,4052017Revenue 2018: $1,046,680Expenses 2018: $1,049,671Net Income 2018: -$2,9912018Revenue 2019: $1,113,213Expenses 2019: $1,167,878Net Income 2019: -$54,6652019Revenue 2020: $1,303,505Expenses 2020: $1,199,154Net Income 2020: $104,3512020Revenue 2021: $967,714Expenses 2021: $1,132,821Net Income 2021: -$165,1072021Revenue 2022: $1,661,930Expenses 2022: $1,348,692Net Income 2022: $313,2382022Revenue 2023: $1,448,958Expenses 2023: $1,505,612Net Income 2023: -$56,6542023Revenue 2024: $1,600,113Expenses 2024: $1,577,973Net Income 2024: $22,1402024

Highlighted filing

2024

Revenue$1,600,113
Expenses$1,577,973
Net Income$22,140
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$846,482
Liabilities
$797,855
Net assets
$48,627
Revenue
$1,600,113
Expenses
$1,577,973
Net income
$22,140
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.85$0.80$0.05$1.60$1.58$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.82$0.80$0.03$1.45$1.51$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.85$0.77$0.08$1.66$1.35$0.31
2021Detailed filing. Detailed filing data is available for this year.$0.76$0.99$0.23$0.97$1.13$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.52$0.58$0.06$1.30$1.20$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.38$0.55$0.17$1.11$1.17$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.33$0.45$0.11$1.05$1.05$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.30$0.41$0.11$0.97$0.99$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.26$0.36$0.10$0.95$0.95$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.29$0.39$0.10$0.83$0.89$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.27$0.31$0.04$0.76$0.84$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.20$0.04$0.78
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.13$0.05$0.65
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.19$0.06$0.61
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.02$0.15$0.55
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Jan 25, 2025
Return Version
2023v6.0
Gross Receipts
$1,600,113
Mission and Program Overview

Mission

Classes activities for home school students ages 3-18 for 221 students

Classes activities for home school students ages 3-18

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$699,231$433,761▼ $265,470
Savings and Temporary Cash Investments$12,000$325,486▲ $313,486
Accounts Receivable$97,530$82,351▼ $15,179
Rtn Earn Endowment Incm Other Fnds$26,487$48,627▲ $22,140
Land, Buildings, and Equipment, Net-$3,110-
Prepaid Expenses and Deferred Charges$2,451$1,774▼ $677
Total Assets$822,344$846,482▲ $24,138
Other Assets Total$11,132--
Liabilities
Deferred Revenue$791,994$795,437▲ $3,443
Accounts Payable and Accrued Expenses$3,863$2,418▼ $1,445
Total Liabilities$795,857$797,855▲ $1,998
Net Assets / Fund Balance
Total Net Assets Fund Balance$26,487$48,627▲ $22,140
Total Liabilities and Net Assets / Fund Balance$822,344$846,482▲ $24,138

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,117$4,989$7,106
Equipment$993$4,804$5,797
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Christie SawyerBoard MemberPT$90,620$90,620
Diana OsbornExec Director/CEOPT$89,964$89,964
Chris SantoroBoard MemberPT$15,819$15,819

Board Members and Trustees

NameTitle
David StarkPresident
Dave GillandVice President
Meredith CampbellBoard Member
Padgy SchrankSecretary
Alex SchrankTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$53,085
Program Service Revenue
$1,519,545
Investment Income
$13,486
Other Revenue
$13,997
All Other Contributions
$53,085
Change in Net Assets
$22,140
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,257,405
Other Expenses$320,568
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$791,259$362,628-$1,153,887
Occupancy$165,929--$165,929
Payroll Taxes$60,859$27,342-$88,201
Office Expenses-$29,557-$29,557
Other Employee Benefits$10,569$4,748-$15,317
All Other Expenses$13,250--$13,250
Fees for Services Accounting-$7,105-$7,105
Information Technology$6,037--$6,037
Depreciation Depletion$5,618--$5,618
Fees for Services Other$5,271--$5,271
Advertising$4,946--$4,946
Other Expenses$7,159$4,359-$4,359
Insurance$3,950--$3,950
Conferences and Meetings-$1,971-$1,971
Total Functional Expenses$1,138,664$439,309$0$1,577,973
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,997
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“At the beginning of his or her term each board member is required to read and sign the conflict of interest policy. The policy is mentioned prior to entering into any contracts.”

Form 990, Part VI, Section B, Line 12

“Compensation of the executive director is determined by a discussion and approval by the board, comparable data, consideration of the financial budget, and evaluation of job performance are strongly consisdered in the deliberation and decision.”

Form 990, Part VI, Section C, Line 19

“The govering documents, conflict of interest policy and financial statements are available to the public on request at the office during regular business hours or by mail.”

Form 990, Part VI, Section B, Line 11A

“After completed by the accountant form 990 is given to the executive director for review and the form 990 is emailed to all board members and discussed prior to submission to the irs.”

Filing and Contact Details

Filer

Filer Name
Leaves of Learning Inc
EIN
31-1745505
Phone
5136979021
Address
7131 PLAINFIELD ROAD, DEER PARK, OH 45236

Signing Officer

Name
Diana Osborn
Title
Founder and Director
Phone
5136979021
Signed
2025-01-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diana Osborn
Formed
2001
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
59
Volunteers
50

Preparer

Firm
Catherine M Moseley CPA
Address
1710 OLD FARM DR, LOVELAND, OH 45140
Preparer
Catherine M Moseley CPA
Phone
5135152084
Raw XML AppendixShowing 400 of 408 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/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15907
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IRS990/PYContributionsGrantsAmt0104763
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IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0286347
IRS990/PYOtherRevenueAmt0280
IRS990/PYProgramServiceRevenueAmt01343915
IRS990/PYRevenuesLessExpensesAmt0-56654
IRS990/PYSalariesCompEmpBnftPaidAmt01219265
IRS990/PYTotalExpensesAmt01505612
IRS990/PYTotalRevenueAmt01448958
IRS990/ReconcilationRevenueExpnssAmt022140
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt026487
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt048627
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0104763
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt073581
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt060875
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt055608
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0347912
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01586676
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0906325
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01246868
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt06603329
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt027483
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0280
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt01673
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0514
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt01029
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt030979
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
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IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportPY509Pct01.00000
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0967714
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01303505
IRS990ScheduleA/Total509Grp/TotalAmt06982220
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01600113
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01661930
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0967714
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01303505
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06982220
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt04804
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02117
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07106
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03110
IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AT THE BEGINNING OF HIS OR HER TERM EACH BOARD MEMBER IS REQUIRED TO READ AND SIGN THE CONFLICT OF INTEREST POLICY. THE POLICY IS MENTIONED PRIOR TO ENTERING INTO ANY CONTRACTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY A DISCUSSION AND APPROVAL BY THE BOARD, COMPARABLE DATA, CONSIDERATION OF THE FINANCIAL BUDGET, AND EVALUATION OF JOB PERFORMANCE ARE STRONGLY CONSISDERED IN THE DELIBERATION AND DECISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON REQUEST AT THE OFFICE DURING REGULAR BUSINESS HOURS OR BY MAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AFTER COMPLETED BY THE ACCOUNTANT FORM 990 IS GIVEN TO THE EXECUTIVE DIRECTOR FOR REVIEW AND THE FORM 990 IS EMAILED TO ALL BOARD MEMBERS AND DISCUSSED PRIOR TO SUBMISSION TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11A
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01138664
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt0797855
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IRS990/TotalReportableCompFromOrgAmt0196403
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01600113
IRS990/TotalVolunteersCnt050
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IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0DEER PARK
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IRS990/USAddress/ZIPCd045236
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0www.leavesoflearning.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DIANA OSBORN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FOUNDER AND DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05136979021
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEAVES OF LEARNING INC
ReturnHeader/Filer/BusinessNameControlTxt0LEAV
ReturnHeader/Filer/EIN0311745505
ReturnHeader/Filer/PhoneNum05136979021
ReturnHeader/Filer/USAddress/AddressLine1Txt07131 PLAINFIELD ROAD
ReturnHeader/Filer/USAddress/CityNm0DEER PARK
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ReturnHeader/Filer/USAddress/ZIPCd045236
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274756508
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CATHERINE M MOSELEY CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01710 OLD FARM DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOVELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045140
ReturnHeader/PreparerPersonGrp/PhoneNum05135152084

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