Civic Intelligence

Leaves of Learning Inc.

990 • Fiscal year 2017 • EIN 31-1745505

Aug 01, 2016 to Jul 31, 2017 • Filed on Nov 29, 2017

Organization Profilewww.leavesoflearning.org

View Organization Page

7131 Plainfield RoadDeer Park, OH 45236

(513) 697-9021

Siviq Scores

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

Liabilities / Assets

96th percentile

1.37x

Higher debt load relative to assets than 96% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

83rd percentile

0.43x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

33rd percentile

-2.2%

Higher net margin than 33% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

82nd percentile

$80,922

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

75th percentile

18%

Faster asset growth than 75% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

45th percentile

2.3%

Faster revenue growth than 45% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$300,917

Up $45,169 (+18%) from 2016

Net Assets

Down

-$111,804

Down $11,386 (-11%) from 2016

Liabilities

Up

$412,721

Up $56,555 (+16%) from 2016

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin33rd percentile

Revenue

Up

$970,018

Up $21,780 (+2.3%) from 2016

Expenses

Up

$991,423

Up $44,787 (+4.7%) from 2016

Net Income

Down

-$21,405

Down $23,007 (-1436%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth75th percentile

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

$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

2017

Assets$300,917
Liabilities$412,721
Net Assets-$111,804
Open 2017 Filing

Operations Trend

Revenue Growth45th percentile

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$970,018
Expenses$991,423
Net Income-$21,405
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2016 to Jul 31, 2017
Signed
Nov 29, 2017
Return Version
2016v3.0
Gross Receipts
$970,018
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$195,201$237,501▲ $42,300
Accounts Receivable$56,882$59,954▲ $3,072
Prepaid Expenses and Deferred Charges$2,190$2,517▲ $327
Land, Buildings, and Equipment, Net$1,475$945▼ $530
Rtn Earn Endowment Incm Other Fnds$-100,418$-111,804▼ $11,386
Total Assets$255,748$300,917▲ $45,169
Liabilities
Deferred Revenue$353,365$412,303▲ $58,938
Accounts Payable and Accrued Expenses$2,801$418▼ $2,383
Total Liabilities$356,166$412,721▲ $56,555
Net Assets / Fund Balance
Total Net Assets Fund Balance$-100,418$-111,804▼ $11,386
Total Liabilities and Net Assets / Fund Balance$255,748$300,917▲ $45,169

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$945$4,742$5,687
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Diana OsbornExec Director/CEOFT$80,922$80,922
Chris SantoroBoard MemberPT$13,449$13,449
Kim TaylorVice PresidentPT$7,745$7,745

Board Members and Trustees

NameTitle
Matt BatistaPresident
Dave GillandBoard Member
Steve SawyerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$41,818
Program Service Revenue
$927,807
Investment Income
$0
Other Revenue
$393
All Other Contributions
$41,818
Change in Net Assets
$-21,405
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$812,045
Other Expenses$179,378
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$467,112$280,494-$747,606
Occupancy$94,753--$94,753
Payroll Taxes$34,305$21,026-$55,331
Office Expenses-$27,108-$27,108
Other Employee Benefits$5,647$3,461-$9,108
Other Expenses$4,869$1,153-$4,869
Fees for Services Other$4,278--$4,278
Fees for Services Accounting-$3,461-$3,461
Advertising$2,023--$2,023
Insurance-$1,901-$1,901
Depreciation Depletion-$530-$530
Total Functional Expenses$646,526$344,897$0$991,423
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
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 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 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.”

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 15

“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.”

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
Executive Director
Signed
2017-11-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diana Osborn
Formed
2001
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
5
Employees
56
Volunteers
75

Preparer

Firm
Catherine M Moseley CPA
Address
6279 TRI-RIDGE BLVD 230, LOVELAND, OH 45140
Preparer
Catherine M Moseley CPA
Phone
5135152084
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 8

“Prior period adjustments are due to the clean up of the undeposited fund asset account.”

Raw XML Appendix399 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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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt02259
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt00
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0970018
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0948238
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0829100
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0764491
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0761837
IRS990ScheduleA/Total509Grp/TotalAmt04273684
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0970018
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0948238
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0829100
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0764491
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0761837
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04273684
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0945
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04742
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05687
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0945
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AFTER 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/ExplanationTxt1AT 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/ExplanationTxt2COMPENSATION 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/ExplanationTxt3THE 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/ExplanationTxt4PRIOR PERIOD ADJUSTMENTS ARE DUE TO THE CLEAN UP OF THE UNDEPOSITED FUND ASSET ACCOUNT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 8
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0300917
IRS990/TotalAssetsGrp/BOYAmt0255748
IRS990/TotalAssetsGrp/EOYAmt0300917
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt041818
IRS990/TotalEmployeeCnt056
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0344897
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0646526
IRS990/TotalFunctionalExpensesGrp/TotalAmt0991423
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0356166
IRS990/TotalLiabilitiesEOYAmt0412721
IRS990/TotalLiabilitiesGrp/BOYAmt0356166
IRS990/TotalLiabilitiesGrp/EOYAmt0412721
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-100418
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-111804
IRS990/TotalProgramServiceExpensesAmt0646526
IRS990/TotalProgramServiceRevenueAmt0927807
IRS990/TotalReportableCompFromOrgAmt0102116
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0927807
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0970018
IRS990/TotalVolunteersCnt075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0255748
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0300917
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07131 PLAINFIELD ROAD
IRS990/USAddress/CityNm0DEER PARK
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045236
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.leavesoflearning.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DIANA OSBORN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-29
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
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045236
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D9E0D91815E24E944D8A627E71346E58A85D1CEC
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D9E0D91815E24E944D8A627E71346E58A85D1CEC
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.5.9.152
ReturnHeader/FilingSecurityInformation/IPDt02017-12-05
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm021:11:39
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CATHERINE M MOSELEY CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06279 TRI-RIDGE BLVD 230
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOVELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045140
ReturnHeader/PreparerPersonGrp/PhoneNum05135152084
ReturnHeader/PreparerPersonGrp/PreparationDt02017-12-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHERINE M MOSELEY CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-12-05T04:13:00-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-08-01
ReturnHeader/TaxPeriodEndDt02017-07-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$300,917
Liabilities
$412,721
Net assets
-$111,804
Revenue
$970,018
Expenses
$991,423
Net income
-$21,405
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