Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
EIN 36-4781904 • 501(c)3 • Cottonwood, AZ
Profile
To unlock the potential of every child with special needs through assessment, advocacy, and remediation and by sharing god's message of hope for their future.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
Liabilities / Revenue
65th percentile
Higher debt load relative to revenue than 65% of similar nonprofits.
Net Margin
22nd percentile
Higher net margin than 22% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 27.2% of source-year revenue.
Asset Growth
30th percentile
Faster asset growth than 30% of similar nonprofits.
Revenue Growth
22nd percentile
Faster revenue growth than 22% of similar nonprofits.
Assets
Down$176,789
Down $53,120 (-23%) from 2023
Liabilities
Down$499
Down $8,689 (-95%) from 2023
Net Assets
Down$176,290
Down $44,431 (-20%) from 2023
Revenue
Down$189,736
Down $123,941 (-40%) from 2023
Expenses
Down$234,167
Down $10,428 (-4.3%) from 2023
Net Income
Down-$44,431
Down $113,513 (-164%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To unlock the potential of every child with special needs through assessment, advocacy, and remediation and by sharing god's message of hope for their future.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $229,909 | $173,054 | ▼ $56,855 |
| Accounts Receivable | - | $3,735 | - |
| Savings and Temporary Cash Investments | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $229,909 | $176,789 | ▼ $53,120 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Other Liabilities | $9,188 | $499 | ▼ $8,689 |
| Total Liabilities | $9,188 | $499 | ▼ $8,689 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $220,721 | $176,290 | ▼ $44,431 |
| Total Net Assets Fund Balance | $220,721 | $176,290 | ▼ $44,431 |
| Total Liabilities and Net Assets / Fund Balance | $229,909 | $176,789 | ▼ $53,120 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Ronald Vachon-vierra | Executive Direc | FT | $51,660 | $51,660 |
| Name | Title |
|---|---|
| Grace Lahr Scheid | Board Member |
| Kimberly I Rice | Board Member |
| Rock Meyer | Board Member |
| Daniel Rawlins | Board Secretary |
| Matthew Oxendale | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $156,224 |
| Other Expenses | $77,943 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $87,850 | $5,612 | - | $93,462 |
| Current Officers, Directors, Trustees, and Key Employees | $51,660 | - | - | $51,660 |
| Occupancy | $19,733 | - | - | $19,733 |
| Payroll Taxes | $10,673 | $429 | - | $11,102 |
| Office Expenses | $9,841 | - | - | $9,841 |
| Information Technology | $9,109 | - | - | $9,109 |
| Insurance | $5,810 | - | - | $5,810 |
| Advertising | $4,235 | - | - | $4,235 |
| All Other Expenses | $3,747 | - | - | $3,747 |
| Other Expenses | $3,146 | - | - | $3,146 |
| Fees for Services Other | $3,140 | - | - | $3,140 |
| Fees for Services Accounting | $675 | - | - | $675 |
| Travel | $569 | - | - | $569 |
| Fees for Services Legal | $50 | - | - | $50 |
| Total Functional Expenses | $228,126 | $6,041 | $0 | $234,167 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Credit Cards | $498 |
| Rounding | $1 |
“Form 990 is reviewed by the executive director and then a copy of the filed form 990 is sent to the board for approval”
“Each director, principal officer and member of a committee with governing boarddelegated powers shall annually sign a statement which affirms such person:a. Has received a copy of the conflicts of interest policy,b. Has read and understands the policy,c. Has agreed to comply with the policy, andd. Understands LOFL is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax exempt purposes.Periodic Reviews:To ensure LOFL operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include the following subjects:a. Whether compensation arrangements and benefits are reasonable, based on competentsurvey information, and the result of arms length bargaining.b. Whether partnerships, joint ventures, and arrangements with managementorganizations conform to LOFLs written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction.”
“No disclosures of governing documents, policies and financial statements are available to the public other than those on the annual report filed with the arizona corporation commission”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 3735 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO UNLOCK THE POTENTIAL OF EVERY CHILD WITH SPECIAL NEEDS THROUGH ASSESSMENT, ADVOCACY, AND REMEDIATION AND BY SHARING GOD'S MESSAGE OF HOPE FOR THEIR FUTURE. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 4235 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 4235 |
| IRS990/AllOtherContributionsAmt | 0 | 183865 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 3747 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 3747 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | RONALD VACHRON-VIERRA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9282880594 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2335 W HIGH COUNTRY DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | COTTONWOOD |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 86326 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 229909 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 173054 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 51660 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 51660 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 183865 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 5871 |
| IRS990/CYOtherExpensesAmt | 0 | 77943 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -44431 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 156224 |
| IRS990/CYTotalExpensesAmt | 0 | 234167 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 189736 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | PROVIDING ONE-ON-ONE MENTORING TO ASSIST PARENTS IN WORKING WITH THEIR CHILDREN WITH SPECIAL NEEDS; CONDUCTING A BIWEEKLY BIBLE STUDY AND SUPPORT GROUP FOR PARENTS TO PROVIDE SUPPORT AND AN OPPORTUNITY TO INTERACT WITH OTHER PARENTS WHO ARE DEALING WITH SIMILAR ISSUES AND CONCERNS; SERVED DINNER AND PROVIDED MUSIC AND AN INSPIRATIONAL MESSAGE FOR FAMILIES TO COME TOGETHER; DELIVERED CHRISTMAS STOCKINGS & EASTER BASKETS TO OUR STUDENTS THROUGHOUT NORTHERN ARIZONA. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 12 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 91516 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 675 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 675 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 50 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 50 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 3140 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 3140 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RONALD VACHON-VIERRA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KIMBERLY I RICE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | GRACE LAHR SCHEID |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ROCK MEYER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MATTHEW OXENDALE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DANIEL RAWLINS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 51660 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DIREC |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2013 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 189736 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 9109 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 9109 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 5810 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 5810 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 5871 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 5871 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | AZ |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO UNLOCK THE POTENTIAL OF EVERY CHILD WITH SPECIAL NEEDS THROUGH ASSESSMENT, ADVOCACY, AND REMEDIATION AND BY SHARING GOD'S MESSAGE OF HOPE FOR THEIR FUTURE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 220721 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 176290 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 220721 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 176290 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 19733 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 19733 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 9841 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 9841 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | EVENTS |
| IRS990/OtherExpensesGrp/Desc | 1 | ADVOCACY |
| IRS990/OtherExpensesGrp/Desc | 2 | MERCHANT FEES |
| IRS990/OtherExpensesGrp/Desc | 3 | STUDENT EVALUATIONS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 9509 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 4584 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 3795 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 3146 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 9509 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 4584 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3795 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3146 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 9188 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 499 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 5612 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 87850 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 93462 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 429 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 10673 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 11102 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | RONALD VACHON-VIERRA |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | PROVIDING TUTORING AND REMEDIATION FOR CHILDREN WITH SPECIAL NEEDS TO REACH THEIR FULL POTENTIAL. PROVIDING THERAPIES AND LIFE SKILLS TRAINING IN ADDITION TO TUTORING. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 64180 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | PROVIDING COMPREHENSIVE NEUROPSYCHOOGICAL EVALUATIONS FOR CHILDREN WITH SPECIAL NEEDS RANGING IN AGE FROM 5 TO 17. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 40288 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | TEACHING PARENTS HOW TO ADVOCATE FOR THEIR CHILDREN AND PROVIDE ADVOCATES TO HELP DEVEOP EFFECTIVE INDIVIDUALIZED EDUCATION PLANS (IEP'S) FOR THE CHILDREN AND THE LOCAL SCHOOL DISTRICTS. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 32142 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 313673 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 4 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 87065 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 69082 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 157530 |
| IRS990/PYTotalExpensesAmt | 0 | 244595 |
| IRS990/PYTotalRevenueAmt | 0 | 313677 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -44431 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 172138 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 178410 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 88565 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 936651 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 5871 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 4 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 5879 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99380 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 936651 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 313673 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 172138 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 178410 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 88565 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 936651 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 942530 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 498 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 1 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Credit Cards |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Rounding |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 499 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THEN A COPY OF THE FILED FORM 990 IS SENT TO THE BOARD FOR APPROVAL |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Each director, principal officer and member of a committee with governing boarddelegated powers shall annually sign a statement which affirms such person:a. Has received a copy of the conflicts of interest policy,b. Has read and understands the policy,c. Has agreed to comply with the policy, andd. Understands LOFL is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax exempt purposes.Periodic Reviews:To ensure LOFL operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include the following subjects:a. Whether compensation arrangements and benefits are reasonable, based on competentsurvey information, and the result of arms length bargaining.b. Whether partnerships, joint ventures, and arrangements with managementorganizations conform to LOFLs written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | NO DISCLOSURES OF GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC OTHER THAN THOSE ON THE ANNUAL REPORT FILED WITH THE ARIZONA CORPORATION COMMISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section C, Line 19 |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 176789 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 229909 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 176789 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 183865 |
| IRS990/TotalEmployeeCnt | 0 | 12 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 6041 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 228126 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 234167 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 9188 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 499 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 9188 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 499 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 220721 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 176290 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 32142 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 228126 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 0 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 51660 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 5871 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 189736 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 229909 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 176789 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 569 |
| IRS990/TravelGrp/TotalAmt | 0 | 569 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | P O BOX 3898 |
| IRS990/USAddress/CityNm | 0 | COTTONWOOD |
| IRS990/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990/USAddress/ZIPCd | 0 | 86326 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | WWW.LEAPOFFAITHLEARNING.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RONALD VACHON-VIERRA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIREC |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LEAP OF FAITH LEARNING |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LEAP |
| ReturnHeader/Filer/EIN | 0 | 364781904 |
| ReturnHeader/Filer/PhoneNum | 0 | 9282880594 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O BOX 3898 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | COTTONWOOD |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | AZ |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 86326 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 464785788 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Red Rock Accounting Group LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2500 S Power Road Ste 129 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Mesa |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | AZ |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 85209 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4809467732 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | William P Burke CPA |
| ReturnHeader/ReturnTs | 0 | 2025-05-07T14:39:41-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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