Civic Intelligence

Leap of Faith Learning

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.

P O Box 3898Cottonwood, AZ 86326

leapoffaithlearning.org

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.00x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.00x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

22nd percentile

-23%

Higher net margin than 22% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$51,660

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 27.2% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

30th percentile

-23%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

22nd percentile

-40%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2017: $82,001Net Assets 2017: $82,0012017Assets 2018: $112,527Net Assets 2018: $112,5272018Assets 2019: $130,678Net Assets 2019: $130,6782019Assets 2020: $130,387Liabilities 2020: $279Net Assets 2020: $130,1082020Assets 2021: $175,162Liabilities 2021: $5,227Net Assets 2021: $169,9352021Assets 2022: $155,775Liabilities 2022: $4,136Net Assets 2022: $151,6392022Assets 2023: $229,909Liabilities 2023: $9,188Net Assets 2023: $220,7212023Assets 2024: $176,789Liabilities 2024: $499Net Assets 2024: $176,2902024

Highlighted filing

2024

Assets$176,789
Liabilities$499
Net Assets$176,290

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2017: $88,449Expenses 2017: $27,917Net Income 2017: $60,5322017Revenue 2018: $100,342Expenses 2018: $69,816Net Income 2018: $30,5262018Revenue 2019: $99,008Expenses 2019: $80,857Net Income 2019: $18,1512019Revenue 2020: $88,566Expenses 2020: $89,136Net Income 2020: -$5702020Revenue 2021: $178,410Expenses 2021: $138,583Net Income 2021: $39,8272021Revenue 2022: $172,142Expenses 2022: $190,438Net Income 2022: -$18,2962022Revenue 2023: $313,677Expenses 2023: $244,595Net Income 2023: $69,0822023Revenue 2024: $189,736Expenses 2024: $234,167Net Income 2024: -$44,4312024

Highlighted filing

2024

Revenue$189,736
Expenses$234,167
Net Income-$44,431

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 7, 2025
Return Version
2024v5.1
Gross Receipts
$189,736
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ronald Vachon-vierraExecutive DirecFT$51,660$51,660

Board Members and Trustees

NameTitle
Grace Lahr ScheidBoard Member
Kimberly I RiceBoard Member
Rock MeyerBoard Member
Daniel RawlinsBoard Secretary
Matthew OxendaleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$183,865
Program Service Revenue
$0
Investment Income
$5,871
Other Revenue
$0
All Other Contributions
$183,865
Change in Net Assets
$-44,431
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards$498
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
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 11B

Form 990 is reviewed by the executive director and then a copy of the filed form 990 is sent to the board for approval

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

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.

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Leap of Faith Learning
EIN
36-4781904
Phone
9282880594
Address
P O BOX 3898, COTTONWOOD, AZ 86326

Signing Officer

Name
Ronald Vachon-vierra
Title
Executive Direc
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ronald Vachon-vierra
Formed
2013
Legal Domicile
Az
Voting Board Members
6
Independent Board Members
0
Employees
12

Preparer

Firm
Red Rock Accounting Group LLC
Address
2500 S Power Road Ste 129, Mesa, AZ 85209
Preparer
William P Burke CPA
Phone
4809467732
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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/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0183865
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0313673
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0172138
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0178410
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt088565
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0936651
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05871
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05879
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99380
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0936651
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0183865
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0313673
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0172138
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0178410
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt088565
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0936651
IRS990ScheduleA/TotalSupportAmt0942530
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0498
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Credit Cards
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
IRS990ScheduleD/TotalLiabilityAmt0499
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 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/ExplanationTxt1Each 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/ExplanationTxt2NO 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/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0229909
IRS990/TotalAssetsEOYAmt0176789
IRS990/TotalAssetsGrp/BOYAmt0229909
IRS990/TotalAssetsGrp/EOYAmt0176789
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0183865
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06041
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0228126
IRS990/TotalFunctionalExpensesGrp/TotalAmt0234167
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09188
IRS990/TotalLiabilitiesEOYAmt0499
IRS990/TotalLiabilitiesGrp/BOYAmt09188
IRS990/TotalLiabilitiesGrp/EOYAmt0499
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0220721
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0176290
IRS990/TotalOtherProgSrvcExpenseAmt032142
IRS990/TotalProgramServiceExpensesAmt0228126
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt051660
IRS990/TotalRevenueGrp/ExclusionAmt05871
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0189736
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0229909
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0176789
IRS990/TravelGrp/ProgramServicesAmt0569
IRS990/TravelGrp/TotalAmt0569
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 3898
IRS990/USAddress/CityNm0COTTONWOOD
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd086326
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.LEAPOFFAITHLEARNING.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RONALD VACHON-VIERRA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEAP OF FAITH LEARNING
ReturnHeader/Filer/BusinessNameControlTxt0LEAP
ReturnHeader/Filer/EIN0364781904
ReturnHeader/Filer/PhoneNum09282880594
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 3898
ReturnHeader/Filer/USAddress/CityNm0COTTONWOOD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd086326
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464785788
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Red Rock Accounting Group LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02500 S Power Road Ste 129
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Mesa
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085209
ReturnHeader/PreparerPersonGrp/PhoneNum04809467732
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0William P Burke CPA
ReturnHeader/ReturnTs02025-05-07T14:39:41-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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