Civic Intelligence

Leonardo Academy Inc

EIN 39-1881853 • 501(c)3 • Madison, WI

Profile

Leonardo academy is a charitable nonprofit organization dedicated to advancing sustainability by leveraging innovative tools and information to motivate the competitive market. By utilizing an interdisciplinary approach to sustainability strategies, education and implementation, we strive to make sustainability practical for everyone. We develop integrative sustainability solutions designed to enhance the environmental stewardship, social responsibility, and economic prosperity of organizations, corporations, and individuals. We see a world filled with sustainable opportunities that can transform the way we live today and ensure the prosperity of future generations.

1526 Chandler StreetMadison, WI 53711-2210

leonardoacademy.org

Siviq Scores

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

Liabilities / Assets

66th percentile

0.20x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

57th percentile

0.12x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

77th percentile

25%

Higher net margin than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

95th percentile

91%

Faster asset growth than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

89th percentile

68%

Faster revenue growth than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,203,764

Up $575,045 (+91%) from 2021

Liabilities

Down

$236,674

Down $114,114 (-33%) from 2021

Net Assets

Up

$967,090

Up $689,159 (+248%) from 2021

Revenue

Up

$1,993,681

Up $805,540 (+68%) from 2021

Expenses

Up

$1,495,430

Up $671,477 (+81%) from 2021

Net Income

Up

$498,251

Up $134,063 (+37%) from 2021

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2010: $690,550Liabilities 2010: $291,675Net Assets 2010: $398,8752010Assets 2011: $557,635Liabilities 2011: $382,930Net Assets 2011: $174,7052011Assets 2012: $369,279Liabilities 2012: $405,396Net Assets 2012: -$36,1172012Assets 2013: $326,480Liabilities 2013: $439,234Net Assets 2013: -$112,7542013Assets 2014: $309,913Liabilities 2014: $350,007Net Assets 2014: -$40,0942014Assets 2015: $264,261Liabilities 2015: $274,580Net Assets 2015: -$10,3192015Assets 2016: $312,063Liabilities 2016: $425,084Net Assets 2016: -$113,0212016Assets 2017: $284,625Liabilities 2017: $439,568Net Assets 2017: -$154,9432017Assets 2018: $257,246Liabilities 2018: $406,688Net Assets 2018: -$149,4422018Assets 2019: $299,424Liabilities 2019: $410,454Net Assets 2019: -$111,0302019Assets 2020: $325,531Liabilities 2020: $411,788Net Assets 2020: -$86,2572020Assets 2021: $628,719Liabilities 2021: $350,788Net Assets 2021: $277,9312021Assets 2022: $1,203,764Liabilities 2022: $236,674Net Assets 2022: $967,0902022

Highlighted filing

2022

Assets$1,203,764
Liabilities$236,674
Net Assets$967,090

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,523,9602010Expenses 2011: $1,786,0752011Expenses 2012: $2,834,2542012Revenue 2013: $1,678,683Expenses 2013: $1,787,533Net Income 2013: -$108,8502013Revenue 2014: $1,230,283Expenses 2014: $1,167,967Net Income 2014: $62,3162014Revenue 2015: $2,286,472Expenses 2015: $2,256,697Net Income 2015: $29,7752015Revenue 2016: $1,203,286Expenses 2016: $1,305,988Net Income 2016: -$102,7022016Revenue 2017: $550,726Expenses 2017: $592,648Net Income 2017: -$41,9222017Revenue 2018: $2,490,859Expenses 2018: $2,485,358Net Income 2018: $5,5012018Revenue 2019: $550,905Expenses 2019: $512,493Net Income 2019: $38,4122019Revenue 2020: $994,568Expenses 2020: $969,795Net Income 2020: $24,7732020Revenue 2021: $1,188,141Expenses 2021: $823,953Net Income 2021: $364,1882021Revenue 2022: $1,993,681Expenses 2022: $1,495,430Net Income 2022: $498,2512022

Highlighted filing

2022

Revenue$1,993,681
Expenses$1,495,430
Net Income$498,251

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$1.20$0.24$0.97$1.99$1.50$0.50
2021Detailed filing. Detailed filing data is available for this year.$0.63$0.35$0.28$1.19$0.82$0.36
2020Detailed filing. Detailed filing data is available for this year.$0.33$0.41$0.09$0.99$0.97$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.30$0.41$0.11$0.55$0.51$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.26$0.41$0.15$2.49$2.49$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.28$0.44$0.15$0.55$0.59$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.31$0.43$0.11$1.20$1.31$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.26$0.27$0.01$2.29$2.26$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.31$0.35$0.04$1.23$1.17$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.33$0.44$0.11$1.68$1.79$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.41$0.04$2.83
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.38$0.17$1.79
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.29$0.40$1.52
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 29, 2023
Return Version
2022v5.0
Gross Receipts
$1,993,681
Mission and Program Overview

Mission

Leonardo academy is a charitable nonprofit organization dedicated to advancing sustainability by leveraging innovative tools and information to motivate the competitive market. By utilizing an interdisciplinary approach to sustainability strategies, education, and implementation, we strive to make sustainability practical for everyone. We develop integrative sustainability solutions designed to enhance the environmental stewardship, social responsibility, and economic prosperity of organizations, corporations, and individuals. We see a world filled with sustainable opportunities that can transform the way we live today and ensure the prosperity of future generations.

Leonardo academy is a charitable nonprofit organization dedicated to advancing sustainabililty by leveraging innovative tools and information to motivate the competitive market. By utilizing and interdisciplinary approach to sustainability strategies, education and

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$468,839$967,090▲ $498,251
Cash and Non-Interest-Bearing Accounts$208,025$600,651▲ $392,626
Land, Buildings, and Equipment, Net$212,763$226,000▲ $13,237
Loans From Officers Directors-$188,733-
Intangible Assets-$175,335-
Accounts Receivable$136,852$98,038▼ $38,814
Savings and Temporary Cash Investments$60,506$93,798▲ $33,292
Prepaid Expenses and Deferred Charges$10,573$9,942▼ $631
Total Assets$628,719$1,203,764▲ $575,045
Liabilities
Other Liabilities$112,236$28,653▼ $83,583
Deferred Revenue$15,000$12,500▼ $2,500
Accounts Payable and Accrued Expenses$32,644$6,788▼ $25,856
Total Liabilities$159,880$236,674▲ $76,794
Net Assets / Fund Balance
Total Net Assets Fund Balance$468,839$967,090▲ $498,251
Total Liabilities and Net Assets / Fund Balance$628,719$1,203,764▲ $575,045

Asset Categories

AssetBook ValueDepreciationBasis
Land$226,000-$226,000
Other Land Buildings-$13,237$13,237
Buildings-$12,100$12,100
Equipment-$10,900$10,900
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael ArnyPresidentFT$25,171$25,171

Board Members and Trustees

NameTitle
Joseph HaraVice President
Peter FlanneryDirector
Joseph BeylerSecretarytreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,955,181
Program Service Revenue
$38,500
Investment Income
$0
Other Revenue
$0
All Other Contributions
$22
Change in Net Assets
$498,251
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,088,688
Salaries, Compensation, and Employee Benefits$333,787
Total Fundraising Expense$116,809
Other Expenses$72,955
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,088,688--$1,088,688
Other Salaries and Wages$121,307$75,817$106,144$303,268
Office Expenses$20,789$3,517$5,595$29,901
Current Officers, Directors, Trustees, and Key Employees$20,137$3,776$1,259$25,172
Occupancy$11,846--$11,846
Travel$7,480$831-$8,311
Insurance$4,721$2,279$1,140$8,140
Information Technology$4,612$2,306$769$7,687
Pension Plan Contributions$2,460$1,497$1,390$5,347
Other Expenses$1,200$3,331-$1,200
Interest-$1,074-$1,074
Fees for Services Management$458$306$229$993
Advertising$142$47$283$472
Total Functional Expenses$1,283,840$94,781$116,809$1,495,430
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Independence School DistrictIndependence, MO-Reduce Emissions of School Buses-
Kraemers North AmericaPlain, WI-Reduce Emissions of Construction Cranes-
Kramer North AmericaCastle Rock, CO-Reduce Emissions-
Mfa OilColumbia, MO-Reduce Emissions of Delivery Trucks-
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
Loans from Officers, Directors, Trustees, and Key Employees-$188,733-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Vacation$19,167
Payroll Liabilities$7,217
Line of Credit Usb$2,009
Credit Card$260
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
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

Officer directors etc family relationship Part VI line 2

Form 990 part vi, section a, line 2michael arny and peter plannery have a family relationship

Form 990 governing body review Part VI line 11

The prepared form 990 is reviewed by the accounting and operations manager and by the president before the return is filed with the irs.

Conflict of interest policy compliance Part VI line 12C

All directors are reminded annu8ally to disclose any interest that could give rise to conflicts. The membersof the governing body make determinations of whether a conflict exists and review actual conflicts. Any person with a conflict is prohibited from participating in teh governing bodys deliberations and decisions in the transaction.

CEO executive director top management comp Part VI line 15A

The accounting department and finance department management prepare the proposed compensation for the president based on performance and on compensation paid by comparable organizations for similar services. The three independent directors review the proposed compensation and comparability research and approve the compensation by simple majority.

Governing documents etc available to public Part VI line 19

The organization makes its governing documents, conflict of interest policy, and financial statments availble to the public upon request.

Filing and Contact Details

Filer

Filer Name
Leonardo Academy Inc
EIN
39-1881853
Address
1526 CHANDLER STREET, Madison, WI 53711-2210

Signing Officer

Name
Michael Arny
Title
President
Phone
6083103145
Signed
2023-11-29
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
Wi
Voting Board Members
4
Independent Board Members
3
Employees
4
Volunteers
5

Preparer

Firm
Crown Tax Service
Address
N534 State Road 67 Ste 300, Ashippun, WI 53003
Preparer
Suzanne Derge
Phone
2624684032
Supplemental Narrative

Additional Explanations

General explanation attachment

Form 990 part 1 line 1 description of organization mission:organizations understand, qualify, manage, and report their overall sustainability including all three legs of sustainabilitly. Leonardo academy specialized in leed, arc, and well consulting, enterprise sustainability, emmissions services, land management services and sustainability training. Form 990 part iii, line 1: description of organization mission: implementation, we strive to make sustainability practical for everyone. We develop integrative sustainability solutions designed to enhand the environmental stewardship, social responsibility, and economoic prosperity of organizations, corporations, and individuals. We see a world filled with sustainable opportunities that can transform the way we live today andensure the prosperity of future generations.

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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/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990/RevenueAmt01993681
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0207598
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02273937
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04361211
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IRS990ScheduleA/PublicSupportCY170Pct00.35880
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02273937
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04361211
IRS990ScheduleA/TotalSupportAmt08722422
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt012100
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt012100
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010900
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010900
IRS990ScheduleD/LandGrp/BookValueAmt0226000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0226000
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt013237
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013237
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED VACATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LINE OF CREDIT USB
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3CREDIT CARD
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0226000
IRS990ScheduleD/TotalLiabilityAmt028653
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0REDUCE EMISSIONS OF CONSTRUCTION CRANES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1REDUCE EMISSIONS OF DELIVERY TRUCKS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2REDUCE EMISSIONS OF SCHOOL BUSES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3REDUCE EMISSIONS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0KRAEMERS NORTH AMERICA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1MFA OIL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2INDEPENDENCE SCHOOL DISTRICT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3KRAMER NORTH AMERICA
IRS990ScheduleI/RecipientTable/RecipientEIN0472031815
IRS990ScheduleI/RecipientTable/RecipientEIN1430415115
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IRS990ScheduleI/RecipientTable/RecipientEIN3472031815
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01 PLAINVIEW ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1ONE RAY YOUNG DRIVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2201 N FOREST AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3900 WEST CASTLE ROCK ROAD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Plain
IRS990ScheduleI/RecipientTable/USAddress/CityNm1Columbia
IRS990ScheduleI/RecipientTable/USAddress/CityNm2Independence
IRS990ScheduleI/RecipientTable/USAddress/CityNm3Castle Rock
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IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2MO
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt1125000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0MICHAEL ARNY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1DEANE ARNY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1FAMILY MEMBER
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 PART VI, SECTION A, LINE 2MICHAEL ARNY AND PETER PLANNERY HAVE A FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PREPARED FORM 990 IS REVIEWED BY THE ACCOUNTING AND OPERATIONS MANAGER AND BY THE PRESIDENT BEFORE THE RETURN IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DIRECTORS ARE REMINDED ANNU8ALLY TO DISCLOSE ANY INTEREST THAT COULD GIVE RISE TO CONFLICTS. THE MEMBERSOF THE GOVERNING BODY MAKE DETERMINATIONS OF WHETHER A CONFLICT EXISTS AND REVIEW ACTUAL CONFLICTS. ANY PERSON WITH A CONFLICT IS PROHIBITED FROM PARTICIPATING IN TEH GOVERNING BODYS DELIBERATIONS AND DECISIONS IN THE TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ACCOUNTING DEPARTMENT AND FINANCE DEPARTMENT MANAGEMENT PREPARE THE PROPOSED COMPENSATION FOR THE PRESIDENT BASED ON PERFORMANCE AND ON COMPENSATION PAID BY COMPARABLE ORGANIZATIONS FOR SIMILAR SERVICES. THE THREE INDEPENDENT DIRECTORS REVIEW THE PROPOSED COMPENSATION AND COMPARABILITY RESEARCH AND APPROVE THE COMPENSATION BY SIMPLE MAJORITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATMENTS AVAILBLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990 PART 1 LINE 1 DESCRIPTION OF ORGANIZATION MISSION:ORGANIZATIONS UNDERSTAND, QUALIFY, MANAGE, AND REPORT THEIR OVERALL SUSTAINABILITY INCLUDING ALL THREE LEGS OF SUSTAINABILITLY. LEONARDO ACADEMY SPECIALIZED IN LEED, ARC, AND WELL CONSULTING, ENTERPRISE SUSTAINABILITY, EMMISSIONS SERVICES, LAND MANAGEMENT SERVICES AND SUSTAINABILITY TRAINING. FORM 990 PART III, LINE 1: DESCRIPTION OF ORGANIZATION MISSION: IMPLEMENTATION, WE STRIVE TO MAKE SUSTAINABILITY PRACTICAL FOR EVERYONE. WE DEVELOP INTEGRATIVE SUSTAINABILITY SOLUTIONS DESIGNED TO ENHAND THE ENVIRONMENTAL STEWARDSHIP, SOCIAL RESPONSIBILITY, AND ECONOMOIC PROSPERITY OF ORGANIZATIONS, CORPORATIONS, AND INDIVIDUALS. WE SEE A WORLD FILLED WITH SUSTAINABLE OPPORTUNITIES THAT CAN TRANSFORM THE WAY WE LIVE TODAY ANDENSURE THE PROSPERITY OF FUTURE GENERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5General explanation attachment
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IRS990/TypeOfOrganizationCorpInd0X

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