Civic Intelligence

Leaves of Learning Inc.

990 • Fiscal year 2018 • EIN 31-1745505

Aug 01, 2017 to Jul 31, 2018 • Filed on Feb 22, 2019

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

95th percentile

1.34x

Higher debt load relative to assets than 95% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

76th percentile

0.43x

Higher debt load relative to revenue than 76% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

38th percentile

-0.3%

Higher net margin than 38% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

61st percentile

$85,037

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 8.1% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

74th percentile

11%

Faster asset growth than 74% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

59th percentile

7.9%

Faster revenue growth than 59% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$334,794

Up $33,877 (+11%) from 2017

Net Assets

Down

-$114,649

Down $2,845 (-2.5%) from 2017

Liabilities

Up

$449,443

Up $36,722 (+8.9%) from 2017

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin38th percentile

Revenue

Up

$1,046,680

Up $76,662 (+7.9%) from 2017

Expenses

Up

$1,049,671

Up $58,248 (+5.9%) from 2017

Net Income

Up

-$2,991

Up $18,414 (+86%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth74th 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

2018

Assets$334,794
Liabilities$449,443
Net Assets-$114,649
Open 2018 Filing

Operations Trend

Revenue Growth59th 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

2018

Revenue$1,046,680
Expenses$1,049,671
Net Income-$2,991
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2017 to Jul 31, 2018
Signed
Feb 22, 2019
Return Version
2017v2.3
Gross Receipts
$1,046,680
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$237,501$251,738▲ $14,237
Accounts Receivable$59,954$72,394▲ $12,440
Prepaid Expenses and Deferred Charges$2,517$10,075▲ $7,558
Land, Buildings, and Equipment, Net$945$587▼ $358
Rtn Earn Endowment Incm Other Fnds$-111,804$-114,649▼ $2,845
Total Assets$300,917$334,794▲ $33,877
Liabilities
Deferred Revenue$412,303$446,363▲ $34,060
Accounts Payable and Accrued Expenses$418$3,080▲ $2,662
Total Liabilities$412,721$449,443▲ $36,722
Net Assets / Fund Balance
Total Net Assets Fund Balance$-111,804$-114,649▼ $2,845
Total Liabilities and Net Assets / Fund Balance$300,917$334,794▲ $33,877

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$587$5,100$5,687
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Diana OsbornExec Director/CEOFT$85,037$85,037
Chris SantoroSecretaryPT$14,072$14,072
Kim TaylorBoard MemberPT$5,587$5,587

Board Members and Trustees

NameTitle
Matt BatistaPresident
Dave GillandBoard Member
Steve SawyerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$22,380
Program Service Revenue
$1,024,297
Investment Income
$0
Other Revenue
$3
All Other Contributions
$22,380
Change in Net Assets
$-2,991
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$857,639
Other Expenses$192,032
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$515,973$278,576-$794,549
Occupancy$99,268--$99,268
Payroll Taxes$39,446$21,240-$60,686
Office Expenses-$28,670-$28,670
Other Expenses$5,628--$5,628
Fees for Services Other$3,935--$3,935
Fees for Services Accounting-$3,038-$3,038
Other Employee Benefits$1,563$841-$2,404
Advertising$2,007--$2,007
Insurance-$1,940-$1,940
Depreciation Depletion-$358-$358
Total Functional Expenses$715,008$334,663$0$1,049,671
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 Osborne
Title
Executive Director
Signed
2019-02-22
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
55
Volunteers
75

Preparer

Firm
Catherine M Moseley CPA
Address
6279 TRI-RIDGE BLVD 230, LOVELAND, OH 45140
Preparer
Catherine M Moseley CPA
Phone
5132480938
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 8

“PRIOR PERIOD ADJUSTMENTS”

Raw XML Appendix388 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0418
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt03080
IRS990/AccountsReceivableGrp/BOYAmt059954
IRS990/AccountsReceivableGrp/EOYAmt072394
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0CLASSES ACTIVITIES FOR HOME SCHOOL STUDENTS AGES 3-18
IRS990/AdvertisingGrp/ProgramServicesAmt02007
IRS990/AdvertisingGrp/TotalAmt02007
IRS990/AllOtherContributionsAmt022380
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0DIANA OSBORN
IRS990/BooksInCareOfDetail/PhoneNum05136979021
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt07131 Plainfield Rd
IRS990/BooksInCareOfDetail/USAddress/CityNm0Deer Park
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd045236
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0237501
IRS990/CashNonInterestBearingGrp/EOYAmt0251738
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt022380
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0192032
IRS990/CYOtherRevenueAmt03
IRS990/CYProgramServiceRevenueAmt01024297
IRS990/CYRevenuesLessExpensesAmt0-2991
IRS990/CYSalariesCompEmpBnftPaidAmt0857639
IRS990/CYTotalExpensesAmt01049671
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01046680
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0412303
IRS990/DeferredRevenueGrp/EOYAmt0446363
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0358
IRS990/DepreciationDepletionGrp/TotalAmt0358
IRS990/Desc0PROVIDE CLASSES IN A BROAD ARRAY OF SUBJECTS TO STUDENTS AGES 3-18 FOR ABOUT 250 STUDENTS
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt055
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0715008
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt03038
IRS990/FeesForServicesAccountingGrp/TotalAmt03038
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt03935
IRS990/FeesForServicesOtherGrp/TotalAmt03935
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0005.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2005.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt3007.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt4005.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt5005.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0KIM TAYLOR
IRS990/Form990PartVIISectionAGrp/PersonNm1DIANA OSBORN
IRS990/Form990PartVIISectionAGrp/PersonNm2DAVE GILLAND
IRS990/Form990PartVIISectionAGrp/PersonNm3CHRIS SANTORO
IRS990/Form990PartVIISectionAGrp/PersonNm4STEVE SAWYER
IRS990/Form990PartVIISectionAGrp/PersonNm5MATT BATISTA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt05587
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt185037
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt314072
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXEC DIRECTOR/CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02001
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01046680
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt01940
IRS990/InsuranceGrp/TotalAmt01940
IRS990/InterestGrp/TotalAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt03
IRS990/LandBldgEquipAccumDeprecAmt05100
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0945
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0587
IRS990/LandBldgEquipCostOrOtherBssAmt05687
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0CLASSES ACTIVITIES FOR HOME SCHOOL STUDENTS AGES 3-18
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-111804
IRS990/NetAssetsOrFundBalancesEOYAmt0-114649
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt099268
IRS990/OccupancyGrp/TotalAmt099268
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt028670
IRS990/OfficeExpensesGrp/TotalAmt028670
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0841
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01563
IRS990/OtherEmployeeBenefitsGrp/TotalAmt02404
IRS990/OtherExpensesGrp/Desc0Classroom Supplies
IRS990/OtherExpensesGrp/Desc1Events
IRS990/OtherExpensesGrp/Desc2Other
IRS990/OtherExpensesGrp/Desc3Bad Debt
IRS990/OtherExpensesGrp/ProgramServicesAmt037756
IRS990/OtherExpensesGrp/ProgramServicesAmt15686
IRS990/OtherExpensesGrp/ProgramServicesAmt23746
IRS990/OtherExpensesGrp/ProgramServicesAmt35628
IRS990/OtherExpensesGrp/TotalAmt037756
IRS990/OtherExpensesGrp/TotalAmt15686
IRS990/OtherExpensesGrp/TotalAmt23746
IRS990/OtherExpensesGrp/TotalAmt35628
IRS990/OtherRevenueMiscGrp/Desc0MISC INCOME
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03
IRS990/OtherRevenueTotalAmt03
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0278576
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0515973
IRS990/OtherSalariesAndWagesGrp/TotalAmt0794549
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt021240
IRS990/PayrollTaxesGrp/ProgramServicesAmt039446
IRS990/PayrollTaxesGrp/TotalAmt060686
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02517
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010075
IRS990/PrincipalOfficerNm0DIANA OSBORN
IRS990/PriorPeriodAdjustmentsAmt0146
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Classes Tuition and Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01024391
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01024391
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt041818
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0179378
IRS990/PYOtherRevenueAmt0393
IRS990/PYProgramServiceRevenueAmt0927807
IRS990/PYRevenuesLessExpensesAmt0-21405
IRS990/PYSalariesCompEmpBnftPaidAmt0812045
IRS990/PYTotalExpensesAmt0991423
IRS990/PYTotalRevenueAmt0970018
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-2991
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01024297
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-111804
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-114649
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt022380
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt041818
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt040496
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt056200
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt030572
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0191466
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01024391
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0926989
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0914255
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0779309
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0721020
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04365964
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0-91
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt01211
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0-6513
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0-6409
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt012899
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt01097
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt04558527
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01046680
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0970018
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0948238
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0829100
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0764491
IRS990ScheduleA/Total509Grp/TotalAmt04558527
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01046680
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0970018
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0948238
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0829100
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0764491
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04558527
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0587
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05100
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/TotalBookValueLandBuildingsAmt0587
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
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0300917
IRS990/TotalAssetsEOYAmt0334794
IRS990/TotalAssetsGrp/BOYAmt0300917
IRS990/TotalAssetsGrp/EOYAmt0334794
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt022380
IRS990/TotalEmployeeCnt055
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0334663
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0715008
IRS990/TotalFunctionalExpensesGrp/TotalAmt01049671
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0412721
IRS990/TotalLiabilitiesEOYAmt0449443
IRS990/TotalLiabilitiesGrp/BOYAmt0412721
IRS990/TotalLiabilitiesGrp/EOYAmt0449443
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-111804
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-114649
IRS990/TotalProgramServiceExpensesAmt0715008
IRS990/TotalProgramServiceRevenueAmt01024297
IRS990/TotalReportableCompFromOrgAmt0104696
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01024297
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01046680
IRS990/TotalVolunteersCnt075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0300917
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0334794
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/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Diana Osborne
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-02-22
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/AtSubmissionCreationDeviceId0C8E93AE406BF15E5511E8F23FFA1C6A60E5C5E2B
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0C8E93AE406BF15E5511E8F23FFA1C6A60E5C5E2B
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.28.161.53
ReturnHeader/FilingSecurityInformation/IPDt02019-02-22
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm020:23:35
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/PhoneNum05132480938
ReturnHeader/PreparerPersonGrp/PreparationDt02019-02-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHERINE M MOSELEY CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-02-22T03:32:37-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-08-01
ReturnHeader/TaxPeriodEndDt02018-07-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$334,794
Liabilities
$449,443
Net assets
-$114,649
Revenue
$1,046,680
Expenses
$1,049,671
Net income
-$2,991
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