Civic Intelligence

Leisure Education for Exceptional People Inc.

990 • Fiscal year 2022 • EIN 41-1403190

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 08, 2023

929 North 4th StreetMankato, MN 56001

(507) 387-5122

Siviq Scores

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

Liabilities / Assets

75th percentile

0.05x

Higher debt load relative to assets than 75% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

79th percentile

0.07x

Higher debt load relative to revenue than 79% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

76th percentile

26%

Higher net margin than 76% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

96th percentile

$72,263

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 21.5% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

73rd percentile

23%

Faster asset growth than 73% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

47th percentile

5.7%

Faster revenue growth than 47% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$414,761

Up $78,113 (+23%) from 2021

Net Assets

Up

$392,733

Up $82,335 (+27%) from 2021

Liabilities

Down

$22,028

Down $4,222 (-16%) from 2021

Revenue

Up

$335,941

Up $18,264 (+5.7%) from 2021

Expenses

Up

$247,481

Up $1,850 (+0.8%) from 2021

Net Income

Up

$88,460

Up $16,414 (+23%) from 2021

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $333,724Liabilities 2010: $66,965Net Assets 2010: $266,7592010Assets 2011: $329,871Liabilities 2011: $58,532Net Assets 2011: $271,3392011Assets 2012: $292,102Liabilities 2012: $52,708Net Assets 2012: $239,3942012Assets 2013: $263,272Liabilities 2013: $31,346Net Assets 2013: $231,9262013Assets 2014: $291,743Liabilities 2014: $61,580Net Assets 2014: $230,1632014Assets 2015: $253,181Liabilities 2015: $55,351Net Assets 2015: $197,8302015Assets 2016: $261,272Liabilities 2016: $57,092Net Assets 2016: $204,1802016Assets 2017: $258,644Liabilities 2017: $27,737Net Assets 2017: $230,9072017Assets 2018: $203,744Liabilities 2018: $30,697Net Assets 2018: $173,0472018Assets 2019: $214,463Liabilities 2019: $31,465Net Assets 2019: $182,9982019Assets 2020: $254,739Liabilities 2020: $22,738Net Assets 2020: $232,0012020Assets 2021: $336,648Liabilities 2021: $26,250Net Assets 2021: $310,3982021Assets 2022: $414,761Liabilities 2022: $22,028Net Assets 2022: $392,7332022Assets 2023: $451,286Liabilities 2023: $25,576Net Assets 2023: $425,7102023Assets 2024: $391,165Liabilities 2024: $22,725Net Assets 2024: $368,4402024

Highlighted filing

2022

Assets$414,761
Liabilities$22,028
Net Assets$392,733

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $353,5752010Expenses 2011: $346,7912011Expenses 2012: $414,1942012Revenue 2013: $351,253Expenses 2013: $366,066Net Income 2013: -$14,8132013Revenue 2014: $384,933Expenses 2014: $391,853Net Income 2014: -$6,9202014Revenue 2015: $405,673Expenses 2015: $436,306Net Income 2015: -$30,6332015Revenue 2016: $445,663Expenses 2016: $445,747Net Income 2016: -$842016Revenue 2017: $415,682Expenses 2017: $388,955Net Income 2017: $26,7272017Revenue 2018: $312,609Expenses 2018: $366,540Net Income 2018: -$53,9312018Revenue 2019: $358,204Expenses 2019: $357,321Net Income 2019: $8832019Revenue 2020: $262,136Expenses 2020: $213,810Net Income 2020: $48,3262020Revenue 2021: $317,677Expenses 2021: $245,631Net Income 2021: $72,0462021Revenue 2022: $335,941Expenses 2022: $247,481Net Income 2022: $88,4602022Revenue 2023: $335,356Expenses 2023: $309,774Net Income 2023: $25,5822023Revenue 2024: $250,277Expenses 2024: $320,440Net Income 2024: -$70,1632024

Highlighted filing

2022

Revenue$335,941
Expenses$247,481
Net Income$88,460
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 8, 2023
Return Version
2022v5.0
Gross Receipts
$349,234
Mission and Program Overview

Mission

Leep is a nonprofit organization that provides recreational and leisure opportunities for people with intellectual disabilities so that they might achieve optimal levels of socialization and independence in the community.leep programs are designed to teach lifelong leisure and recreation skills, to assist with integrating people into existing community programs and to increase community awareness of the abilities of all people. Our activities are not only teaching recreational skills, but they are teaching valuable life skills such as appropriate social and personal relationships, money management, community involvement, and skills to lead a healthy lifestyle. By participating at leep, our participants are increasing social skills, physical fitness, artistic abilities and creative expression.leep offers a variety of recreational options based on needs and interests of the participants. Each area of activity is designed to meet the individual needs of our consumers.

Leisure education for exceptional people, inc. ("leep") enriches lives by offering inclusive recreational, educational, and healthy living opportunities to people with disbilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$131,204$210,644▲ $79,440
Land, Buildings, and Equipment, Net$87,347$88,192▲ $845
Investments in Publicly Traded Securities$79,298$75,930▼ $3,368
Savings and Temporary Cash Investments$20,239$20,273▲ $34
Accounts Receivable$2,045$5,074▲ $3,029
Prepaid Expenses and Deferred Charges-$1,453-
Total Assets$336,648$414,761▲ $78,113
Other Assets Total$16,515$13,195▼ $3,320
Liabilities
Accounts Payable and Accrued Expenses$16,387$15,839▼ $548
Deferred Revenue$9,863$6,189▼ $3,674
Total Liabilities$26,250$22,028▼ $4,222
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$285,625$387,189▲ $101,564
Net Assets With Donor Restrictions$24,773$5,544▼ $19,229
Total Net Assets Fund Balance$310,398$392,733▲ $82,335
Total Liabilities and Net Assets / Fund Balance$336,648$414,761▲ $78,113

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$47,688$54,512$102,200
Equipment$16,804$49,856$66,660
Land$23,700-$23,700
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lisa Hoffman WojcikExecutive DiFT$70,871$1,392$72,263

Board Members and Trustees

NameTitle
Mary Jo MendenPresident
Adam MachoDirector
Carrie FlanaganDirector
Laura PiersonDirector
Matthew AikenDirector
Nancy DobsonDirector
Nate LottonDirector
Peter BackesDirector
Steven GroschenDirector
Jill KinasSecretary P
Stephanie FischerSecretary Pa
Chet AndersonTreasurer
Cara SamuelsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$288,913
Program Service Revenue
$59,845
Investment Income
$476
Other Revenue
$-13,293
All Other Contributions
$53,949
Change in Net Assets
$88,460
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$146,858
Other Expenses$99,300
Total Fundraising Expense$7,438
Grants and Similar Amounts Paid$1,323
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$53,153$14,174$3,544$70,871
Other Salaries and Wages$47,775$12,740$3,185$63,700
Fees for Services Other-$29,278-$29,278
Information Technology$5,115$10,037-$15,152
Payroll Taxes$7,956$2,122$530$10,608
Office Expenses$7,323$1,709-$9,032
Insurance$3,150$3,150-$6,300
Depreciation Depletion$2,944$2,944-$5,888
Occupancy$2,782$2,782-$5,564
Conferences and Meetings$1,348$1,348-$2,696
Other Employee Benefits$1,259$336$84$1,679
Grants to Domestic Individuals$1,323--$1,323
Travel$908--$908
Advertising$102--$102
Other Expenses$213$640$95$95
Total Functional Expenses$158,201$81,842$7,438$247,481
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$13,293
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Leep Ledgends$93,844-$13,293-
Total Events$93,844-$13,293$-13,293
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Copies of the form 990 are handed out at a board meeting along with our reviewed financial statements prior to submitting the form 990.

Form 990, Page 6, Part VI, Line 12C

The organization annually evaluates all conflict of interest policies submitted by board members and employees. The organization's policies are communicated annually to the board and employees and to new board members and employees upon joining.

Form 990, Page 6, Part VI, Line 15A

The board uses a variety of materials including salary reports from the mn council of nonprofits. An evaluation of management performance is conducted and reviewed by the board and then compensation is approved at a closed board meeting by all members.

Form 990, Page 6, Part VI, Line 15B

The board uses a variety of materials including salary reports from the mn council of nonprofits. An evaluation of management performance is conducted and reviewed by the board and then compensation is approved at a closed board meeting by all members.

Form 990, Page 6, Part VI, Line 19

Leep makes its governing documents and financial statements available to the public upon request. The 990 can be viewed on guidestar.com and irs.gov

Filing and Contact Details

Filer

Filer Name
Leisure Education for
EIN
41-1403190
Phone
5073875122
Address
929 NORTH 4TH STREET, MANKATO, MN 56001

Signing Officer

Name
Lisa Hoffman Wojcik
Title
Executive Director
Phone
5073875122
Signed
2023-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Hoffman Wojcik
Formed
1978
Legal Domicile
Mn
Voting Board Members
13
Independent Board Members
13
Employees
13
Volunteers
199

Preparer

Firm
Altruic Advisors Cpas
Address
417 FOREST AVENUE, PLYMOUTH, MI 48170
Preparer
Ryan N Hagan CPA
Phone
8882985297
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Leep programs are designed to teach lifelong leisure and recreation skills, to assist with integrating people into existing community programs and to increase community awareness of the abilities of all people. Our activities are not only teaching recreational skills, but they are teaching valuable life skills such as appropriate social and personal relationships, money manangement, community involvement, and skills to lead a healthy lifestyle. Our participants are increasing social skills, physical fitness, artistic abilities, and creative expression.

Form 990, Part IX, Line 11G

Professional fees 0 29,278 0

Form 990, Page 12, Part XII, Line 2C

The board of directors assumes responsibility for oversight of the review report and selection of an independent accountant. The process has not changed from the prior year.

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IRS990/MissionDesc0LEEP PROGRAMS ARE DESIGNED TO TEACH LIFELONG LEISURE AND RECREATION SKILLS, TO ASSIST WITH INTEGRATING PEOPLE INTO EXISTING COMMUNITY PROGRAMS AND TO INCREASE COMMUNITY AWARENESS OF THE ABILITIES OF ALL PEOPLE. OUR ACTIVITIES ARE NOT ONLY TEACHING RECREATIONAL SKILLS, BUT THEY ARE TEACHING VALUABLE LIFE SKILLS SUCH AS APPROPRIATE SOCIAL AND PERSONAL RELATIONSHIPS, MONEY MANANGEMENT, COMMUNITY INVOLVEMENT, AND SKILLS TO LEAD A HEALTHY LIFESTYLE. OUR PARTICIPANTS ARE INCREASING SOCIAL SKILLS, PHYSICAL FITNESS, ARTISTIC ABILITIES, AND CREATIVE EXPRESSION.
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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt084
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0582
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IRS990/PayrollTaxesGrp/FundraisingAmt0530
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02122
IRS990/PayrollTaxesGrp/ProgramServicesAmt07956
IRS990/PayrollTaxesGrp/TotalAmt010608
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IRS990/PrincipalOfficerNm0LISA HOFFMAN WOJCIK
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IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc2OTHER PROGRAM REVENUES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16620
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt24647
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16620
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt049856
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LEEP PROGRAMS ARE DESIGNED TO TEACH LIFELONG LEISURE AND RECREATION SKILLS, TO ASSIST WITH INTEGRATING PEOPLE INTO EXISTING COMMUNITY PROGRAMS AND TO INCREASE COMMUNITY AWARENESS OF THE ABILITIES OF ALL PEOPLE. OUR ACTIVITIES ARE NOT ONLY TEACHING RECREATIONAL SKILLS, BUT THEY ARE TEACHING VALUABLE LIFE SKILLS SUCH AS APPROPRIATE SOCIAL AND PERSONAL RELATIONSHIPS, MONEY MANANGEMENT, COMMUNITY INVOLVEMENT, AND SKILLS TO LEAD A HEALTHY LIFESTYLE. OUR PARTICIPANTS ARE INCREASING SOCIAL SKILLS, PHYSICAL FITNESS, ARTISTIC ABILITIES, AND CREATIVE EXPRESSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES OF THE FORM 990 ARE HANDED OUT AT A BOARD MEETING ALONG WITH OUR REVIEWED FINANCIAL STATEMENTS PRIOR TO SUBMITTING THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION ANNUALLY EVALUATES ALL CONFLICT OF INTEREST POLICIES SUBMITTED BY BOARD MEMBERS AND EMPLOYEES. THE ORGANIZATION'S POLICIES ARE COMMUNICATED ANNUALLY TO THE BOARD AND EMPLOYEES AND TO NEW BOARD MEMBERS AND EMPLOYEES UPON JOINING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD USES A VARIETY OF MATERIALS INCLUDING SALARY REPORTS FROM THE MN COUNCIL OF NONPROFITS. AN EVALUATION OF MANAGEMENT PERFORMANCE IS CONDUCTED AND REVIEWED BY THE BOARD AND THEN COMPENSATION IS APPROVED AT A CLOSED BOARD MEETING BY ALL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD USES A VARIETY OF MATERIALS INCLUDING SALARY REPORTS FROM THE MN COUNCIL OF NONPROFITS. AN EVALUATION OF MANAGEMENT PERFORMANCE IS CONDUCTED AND REVIEWED BY THE BOARD AND THEN COMPENSATION IS APPROVED AT A CLOSED BOARD MEETING BY ALL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LEEP MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE 990 CAN BE VIEWED ON GUIDESTAR.COM AND IRS.GOV
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PROFESSIONAL FEES 0 29,278 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE REVIEW REPORT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.91$0.23$3.68$2.50$3.20$0.70
2023Detailed filing. Detailed filing data is available for this year.$4.51$0.26$4.26$3.35$3.10$0.26
2022Detailed filing. Detailed filing data is available for this year.$4.15$0.22$3.93$3.36$2.47$0.88
2021Detailed filing. Detailed filing data is available for this year.$3.37$0.26$3.10$3.18$2.46$0.72
2020Detailed filing. Detailed filing data is available for this year.$2.55$0.23$2.32$2.62$2.14$0.48
2019Detailed filing. Detailed filing data is available for this year.$2.14$0.31$1.83$3.58$3.57$0.01
2018Detailed filing. Detailed filing data is available for this year.$2.04$0.31$1.73$3.13$3.67$0.54
2017Detailed filing. Detailed filing data is available for this year.$2.59$0.28$2.31$4.16$3.89$0.27
2016Detailed filing. Detailed filing data is available for this year.$2.61$0.57$2.04$4.46$4.46$0.00
2015Detailed filing. Detailed filing data is available for this year.$2.53$0.55$1.98$4.06$4.36$0.31
2014Detailed filing. Detailed filing data is available for this year.$2.92$0.62$2.30$3.85$3.92$0.07
2013Detailed filing. Detailed filing data is available for this year.$2.63$0.31$2.32$3.51$3.66$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.92$0.53$2.39$4.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.30$0.59$2.71$3.47
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.34$0.67$2.67$3.54