Civic Intelligence

Linking Employment Abilities and Potential

990 • Fiscal year 2013 • EIN 34-1369608

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 11, 2014

2545 Lorain Ave44113

(216) 696-2716

Siviq Scores

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

Liabilities / Assets

40th percentile

0.06x

Higher debt load relative to assets than 40% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

29th percentile

0.03x

Higher debt load relative to revenue than 29% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

30th percentile

-3.9%

Higher net margin than 30% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

68th percentile

$88,967

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

14th percentile

-8.6%

Faster asset growth than 14% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

$1,455,038

No earlier filing loaded for comparison.

Net Assets

$1,372,422

No earlier filing loaded for comparison.

Liabilities

$82,616

No earlier filing loaded for comparison.

Revenue

$2,732,907

No earlier filing loaded for comparison.

Expenses

$2,838,373

No earlier filing loaded for comparison.

Net Income

-$105,466

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2013: $1,455,038Liabilities 2013: $82,616Net Assets 2013: $1,372,4222013Assets 2014: $1,274,568Liabilities 2014: $130,569Net Assets 2014: $1,143,9992014Assets 2015: $1,147,278Liabilities 2015: $94,262Net Assets 2015: $1,053,0162015Assets 2017: $922,160Liabilities 2017: $82,222Net Assets 2017: $839,9382017Assets 2018: $830,408Liabilities 2018: $67,765Net Assets 2018: $762,6432018Assets 2019: $893,329Liabilities 2019: $66,401Net Assets 2019: $826,9282019Assets 2020: $1,004,664Liabilities 2020: $90,477Net Assets 2020: $914,1872020Assets 2022: $1,492,530Liabilities 2022: $851,882Net Assets 2022: $640,6482022Assets 2024: $1,664,664Liabilities 2024: $729,694Net Assets 2024: $934,9702024

Highlighted filing

2013

Assets$1,455,038
Liabilities$82,616
Net Assets$1,372,422

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $2,732,907Expenses 2013: $2,838,373Net Income 2013: -$105,4662013Revenue 2014: $2,293,817Expenses 2014: $2,506,973Net Income 2014: -$213,1562014Revenue 2015: $2,378,296Expenses 2015: $2,450,179Net Income 2015: -$71,8832015Revenue 2017: $2,234,798Expenses 2017: $2,306,416Net Income 2017: -$71,6182017Revenue 2018: $2,087,060Expenses 2018: $2,150,827Net Income 2018: -$63,7672018Revenue 2019: $2,128,431Expenses 2019: $2,068,812Net Income 2019: $59,6192019Revenue 2020: $2,031,053Expenses 2020: $1,891,250Net Income 2020: $139,8032020Revenue 2022: $1,705,978Expenses 2022: $1,721,704Net Income 2022: -$15,7262022Revenue 2024: $1,956,042Expenses 2024: $1,816,007Net Income 2024: $140,0352024

Highlighted filing

2013

Revenue$2,732,907
Expenses$2,838,373
Net Income-$105,466
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 11, 2014
Return Version
2013v3.0
Gross Receipts
$2,732,907
Mission and Program Overview

Mission

Leap is a service and advocacy agency working on behalf of people with disabilities. Leap provides access to benefits & resources, indepen - dent living and employment services, enabling people with disabilities to live, learn, work and participate in their communities.

A service and advocacy agency for persons with disabilities. Provides employment and independent living services; home and community based services and support; benefits enrollment and assistance, and assistive technology services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$610,363-
Accounts Receivable$421,318$411,535▼ $9,783
Cash and Non-Interest-Bearing Accounts$949,408$182,065▼ $767,343
Pledges and Grants Receivable$82,870$81,480▼ $1,390
Land, Buildings, and Equipment, Net$74,834$73,088▼ $1,746
Prepaid Expenses and Deferred Charges$11,998$35,238▲ $23,240
Total Assets$1,592,435$1,455,038▼ $137,397
Other Assets Total$52,007$61,269▲ $9,262
Liabilities
Accounts Payable and Accrued Expenses$92,398$79,341▼ $13,057
Deferred Revenue$29,165$3,275▼ $25,890
Total Liabilities$121,563$82,616▼ $38,947
Net Assets / Fund Balance
Unrestricted Net Assets$1,316,958$1,083,759▼ $233,199
Temporarily Rstr Net Assets$153,914$288,663▲ $134,749
Total Net Assets Fund Balance$1,470,872$1,372,422▼ $98,450
Total Liabilities and Net Assets / Fund Balance$1,592,435$1,455,038▼ $137,397

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$73,088$71,061$144,149

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$47,579-▲ $7,017-$53,831
2012$47,899-▲ $4,809$4,313$47,579
2011$47,899---$47,899
2010$47,899---$47,899
2009$51,461$26▼ $3,588-$47,899
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Melanie HoganExecutive DirectorFT$84,030$4,937$88,967

Board Members and Trustees

NameTitle
Chuck HeindrichsPresident
Brian RoofVice President
Alice SporarTrustee
Brian EvansTrustee
Curtis BrownTrustee
Karen BlueTrustee
Nicholas DautovicTrustee
Scott FedorTrustee
Thomas HlavatyTrustee
William EymanSecretary
R Bruce McauliffeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$578,328
Program Service Revenue
$2,153,256
Investment Income
$1,238
Other Revenue
$85
All Other Contributions
$418,211
Change in Net Assets
$-105,466

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,732,142
Revenue Not Reported on Financial Statements
$765
Revenue Not Reported on Form 990
$7,016
Total Revenue per Audited Statements
$2,739,158
Total Revenue per Form 990
$2,732,907
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,035,943
Other Expenses$802,430
Total Fundraising Expense$133,934
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,279,602$228,941$82,422$1,590,965
Occupancy$151,918$27,822$12,921$192,661
Other Employee Benefits$139,147$19,897$8,105$167,149
Payroll Taxes$115,272$23,366$7,744$146,382
Fees for Services Management$58,104$58,824$5,990$122,918
Information Technology$86,742$16,080$5,606$108,428
Current Officers, Directors, Trustees, and Key Employees$71,277$12,753-$84,030
Pension Plan Contributions$39,474$5,644$2,299$47,417
Travel$39,400$500$701$40,601
Office Expenses$24,806$7,660$1,572$34,038
Conferences and Meetings$21,397$1,878-$23,275
Depreciation Depletion$17,676$3,398$1,818$22,892
Insurance$8,724$187-$8,911
Other Expenses$223,832$16,359$4,347$4,347
Fees for Service Investment Mgmnt Fees-$765-$765
Interest-$168-$168
Total Functional Expenses$2,277,371$427,068$133,934$2,838,373

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,838,373
Expenses per Audited Statements$2,837,608
Total Expenses per Audited Statements$2,837,608
Expenses Not Reported on Financial Statements$765
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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 11

The form 990 is prepared by a cpa firm. After preparation, the form 990 is reviewed in detail by accounting staff, and then presented to finance committee and board of directors. After all comments and questions are cleared, the form is filed.

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

Officers, board of directors and key employees are required to, annually, read the policy and complete a statement outlining any potential conflicts they may have.

Form 990, Part VI, Section B, Line 15A

Compensation of the executive director is determined by the board of directors after the consideration of compensation levels at comparable organization and prior compensation.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to any person that requests them. Those documents are available for inspection at the organization's offices or, if requested, the organization will comply with all reasonable requests for documents.

Filing and Contact Details

Filer

EIN
34-1369608
Phone
2166962716

Signing Officer

Name
Melanie Hogan
Title
Executive Director
Phone
2166962716
Signed
2014-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chuck Heindrichs
Formed
1981
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
11
Employees
142
Volunteers
25

Preparer

Preparer
David M Reape CPA
Phone
2168317171
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Leap is tax-exempt, under section 501(c)(3) of the internal revenue code of 1986. Accordingly, no provision for federal income taxes has been reported in its financial statements. Leap has not been classified as a private foundation within the meaning of section 509(a) and does qualify for deductible contributions. Leap accounts for income taxes in accordance with the "income taxes" topic of the fasb asc. Uncertain income tax positions are evaluated at least annually by management. Leap classifies interest and penalties related to income tax matters as income tax expense in the accompanying financial statements. As of december 31, 2013, leap has identified no uncertain income tax positions and has recorded no amounts for income tax penalties and interest for the year then ended. Leap files its federal form 990 in the u.s. Federal jurisdiction and a state registration at the office of the state's attorney general for the state of ohio. Leap is generally no longer subject to examination by the internal revenue service for years before 2010.

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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/Desc0THE GOAL OF THE EMPLOYMENT SERVICES PROGRAM IS TO CONNECT BUSINESS WITH A QUALIFIED WORK FORCE AND TO EMPOWER OUR CONSUMERS TO PURSUE, OBTAIN, AND RETAIN EMPLOYMENT BY:-EQUIPPING PEOPLE WITH TOOLS NEEDED FOR SUCCESS-TEACHING WORK SKILLS-WORK-SITE ACCOMODATIONS-COACHING AND ONGOING SUPPORT-BUILDING SELF SUFFICIENCY
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IRS990/OfficeExpensesGrp/ProgramServicesAmt024806
IRS990/OfficeExpensesGrp/TotalAmt034038
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt052007
IRS990/OtherAssetsTotalGrp/EOYAmt061269
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt08105
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt019897
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0139147
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0167149
IRS990/OtherExpensesGrp/Desc0PROGRAM SERVICES
IRS990/OtherExpensesGrp/Desc1BAD DEBTS
IRS990/OtherExpensesGrp/Desc2FUNDRAISING EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt0409
IRS990/OtherExpensesGrp/FundraisingAmt14347
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02826
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt116359
IRS990/OtherExpensesGrp/ProgramServicesAmt0223832
IRS990/OtherExpensesGrp/TotalAmt0227067
IRS990/OtherExpensesGrp/TotalAmt116359
IRS990/OtherExpensesGrp/TotalAmt24347
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt085
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt085
IRS990/OtherRevenueTotalAmt085
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt082422
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0228941
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01279602
IRS990/OtherSalariesAndWagesGrp/TotalAmt01590965
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt07744
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt023366
IRS990/PayrollTaxesGrp/ProgramServicesAmt0115272
IRS990/PayrollTaxesGrp/TotalAmt0146382
IRS990/PensionPlanContributionsGrp/FundraisingAmt02299
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05644
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt039474
IRS990/PensionPlanContributionsGrp/TotalAmt047417
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt082870
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt081480
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011998
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt035238
IRS990/PrincipalOfficerNm0CHUCK HEINDRICHS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENU
IRS990/ProgramServiceRevenueGrp/Desc1PARTICIPATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02117264
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt135992
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02117264
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt135992
IRS990/ProgSrvcAccomActy2Grp/Desc0THE GOAL OF OUR INDEPENDENT LIVING PROGRAM IS TO MAXIMIZE CHOICE FOR INDIVIDUALS WITH SIGNIFICANT DISABILITIES THROUGH:-TRAINING IN LIFE SKILLS-EDUCATION IN THE USE OF ADAPTIVE TECHNOLOGIES-COORDINATING HOME AND COMMUNITY SUPPORT SERVICES-TEACHING SKILLS FOR MAXIMUM INDEPENDENCE AT HOME AND AT WORK-PROVIDING PEER SUPPORT AND PERSONAL AND SYSTEMS ADVOCACY-PROVIDE RECREATIONAL AND EDUCATIONAL OPPORTUNITIES-ASSISTANCE WITH TRANSITION FROM LONG-TERM CARE FACILITIES INTO THE COMMUNITY
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0882969
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01083883
IRS990/ProgSrvcAccomActy3Grp/Desc0THE GOAL OF THE YOUTH TRANSITION PROGRAM IS TO ASSIST YOUNG ADULTS IN MAKING A SUCCESSFUL TRANSITION FROM SCHOOL TO EMPLOYMENT AND/OR FURTHER EDUCATION OR TRAINING BY TEACHING LIFE SKILLS AND:-OFFERING CAREER EXPLORATION AND WORK EXPERIENCES-PREPARING STUDENTS FOR HIGH-TECH JOBS AND POST SECONDARY EDUCATION-MENTORING
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0400356
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0468603
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE GOAL OF OUR COMMUNITY SERVICES PROGRAM IS TO WORK TO INCREASE THE AVAILABILITY AND QUALITY OF COMMUNITY OPTIONS FOR INDEPENDENT LIVING BY INCREASING THE CAPACITY OF COMMUNITIES TO MEET THE NEEDS OF INDIVIDUALS WITH DISABILITIES. THE COMMUNITY SERVICES PROGRAM INCLUDES THE AGING AND DISABILITY RESOURCE CENTER, THE PUBLIC POLICY CENTER, AND THE ASSISTIVE TECHNOLOGY CENTER.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0215260
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0306078
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0393505
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt07547
IRS990/PYOtherExpensesAmt0784478
IRS990/PYOtherRevenueAmt06518
IRS990/PYProgramServiceRevenueAmt02564938
IRS990/PYRevenuesLessExpensesAmt0190748
IRS990/PYSalariesCompEmpBnftPaidAmt01997282
IRS990/PYTotalExpensesAmt02781760
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02972508
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-105466
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0825944
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0610363
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0578328
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0393505
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0551881
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0500486
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0674191
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02698391
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01238
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt07547
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02107
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt067
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt07081
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt018040
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt012060588
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt085
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt06518
IRS990ScheduleA/OtherIncome170Grp/TotalAmt06603
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99100
IRS990ScheduleA/PublicSupportPY170Pct00.98440
IRS990ScheduleA/PublicSupportTotal170Amt02698391
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0578328
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0393505
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0551881
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0500486
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0674191
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02698391
IRS990ScheduleA/TotalSupportAmt02723034
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
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0765
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt047579
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt053831
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt07017
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0816
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt047899
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt047579
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt04809
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt04313
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt047899
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt047899
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt047899
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt047899
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt051461
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt026
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt047899
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-3588
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt073088
IRS990ScheduleD/EquipmentGrp/DepreciationAmt071061
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0144149
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0765
IRS990ScheduleD/ExpensesSubtotalAmt02837608
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0765
IRS990ScheduleD/InvestmentExpensesNotIncldAmt0765
IRS990ScheduleD/NetUnrealizedGainsInvstAmt07016
IRS990ScheduleD/RevenueNotReportedAmt07016
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0765
IRS990ScheduleD/RevenueSubtotalAmt02732142
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LEAP IS TAX-EXEMPT, UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN REPORTED IN ITS FINANCIAL STATEMENTS. LEAP HAS NOT BEEN CLASSIFIED AS A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND DOES QUALIFY FOR DEDUCTIBLE CONTRIBUTIONS. LEAP ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE "INCOME TAXES" TOPIC OF THE FASB ASC. UNCERTAIN INCOME TAX POSITIONS ARE EVALUATED AT LEAST ANNUALLY BY MANAGEMENT. LEAP CLASSIFIES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS AS INCOME TAX EXPENSE IN THE ACCOMPANYING FINANCIAL STATEMENTS. AS OF DECEMBER 31, 2013, LEAP HAS IDENTIFIED NO UNCERTAIN INCOME TAX POSITIONS AND HAS RECORDED NO AMOUNTS FOR INCOME TAX PENALTIES AND INTEREST FOR THE YEAR THEN ENDED. LEAP FILES ITS FEDERAL FORM 990 IN THE U.S. FEDERAL JURISDICTION AND A STATE REGISTRATION AT THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF OHIO. LEAP IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2010.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt073088
IRS990ScheduleD/TotalExpensesPerForm990Amt02838373
IRS990ScheduleD/TotalRevenuePerForm990Amt02732907
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02739158
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02837608

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