Civic Intelligence

Adoption Option Inc.

990 • Fiscal year 2021 • EIN 43-2017657

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 15, 2022

Organization ProfileWWW.ADOPTIONOPTIONINC.ORG

View Organization Page

4008 W Wackerly RoadMidland, MI 48641

(989) 839-0534

Siviq Scores

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

Liabilities / Assets

67th percentile

0.20x

Higher debt load relative to assets than 67% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

53rd percentile

0.11x

Higher debt load relative to revenue than 53% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

24th percentile

-0.6%

Higher net margin than 24% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

61st percentile

$80,856

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

60th percentile

15%

Faster asset growth than 60% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

23rd percentile

-7.2%

Faster revenue growth than 23% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$1,274,352

Up $164,489 (+15%) from 2020

Net Assets

Down

$1,023,560

Down $12,838 (-1.2%) from 2020

Liabilities

Up

$250,792

Up $177,327 (+241%) from 2020

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin24th percentile

Revenue

Down

$2,305,089

Down $178,713 (-7.2%) from 2020

Expenses

Up

$2,319,812

Up $99,401 (+4.5%) from 2020

Net Income

Down

-$14,723

Down $278,114 (-106%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth60th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $75,835Liabilities 2011: $46,604Net Assets 2011: $29,2312011Assets 2012: $175,879Liabilities 2012: $44,081Net Assets 2012: $131,7982012Assets 2013: $259,496Liabilities 2013: $52,403Net Assets 2013: $207,0932013Assets 2014: $494,169Liabilities 2014: $70,380Net Assets 2014: $423,7892014Assets 2015: $577,560Liabilities 2015: $180,699Net Assets 2015: $396,8612015Assets 2016: $722,126Liabilities 2016: $209,988Net Assets 2016: $512,1382016Assets 2017: $638,079Liabilities 2017: $98,240Net Assets 2017: $539,8392017Assets 2018: $647,395Liabilities 2018: $94,123Net Assets 2018: $553,2722018Assets 2019: $825,422Liabilities 2019: $53,478Net Assets 2019: $771,9442019Assets 2020: $1,109,863Liabilities 2020: $73,465Net Assets 2020: $1,036,3982020Assets 2021: $1,274,352Liabilities 2021: $250,792Net Assets 2021: $1,023,5602021Assets 2022: $1,352,448Liabilities 2022: $99,715Net Assets 2022: $1,252,7332022Assets 2023: $1,588,093Liabilities 2023: $154,556Net Assets 2023: $1,433,5372023Assets 2024: $2,222,735Liabilities 2024: $499,822Net Assets 2024: $1,722,9132024

Highlighted filing

2021

Assets$1,274,352
Liabilities$250,792
Net Assets$1,023,560
Open 2021 Filing

Operations Trend

Revenue Growth23rd percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $312,028Expenses 2011: $324,721Net Income 2011: -$12,6932011Revenue 2012: $429,218Expenses 2012: $326,651Net Income 2012: $102,5672012Revenue 2013: $683,914Expenses 2013: $608,619Net Income 2013: $75,2952013Revenue 2014: $1,275,187Expenses 2014: $1,058,498Net Income 2014: $216,6892014Revenue 2015: $1,349,600Expenses 2015: $1,376,528Net Income 2015: -$26,9282015Revenue 2016: $1,858,092Expenses 2016: $1,742,815Net Income 2016: $115,2772016Revenue 2017: $1,888,309Expenses 2017: $1,850,608Net Income 2017: $37,7012017Revenue 2018: $2,049,217Expenses 2018: $2,034,706Net Income 2018: $14,5112018Revenue 2019: $2,339,126Expenses 2019: $2,122,353Net Income 2019: $216,7732019Revenue 2020: $2,483,802Expenses 2020: $2,220,411Net Income 2020: $263,3912020Revenue 2021: $2,305,089Expenses 2021: $2,319,812Net Income 2021: -$14,7232021Revenue 2022: $2,810,365Expenses 2022: $2,587,449Net Income 2022: $222,9162022Revenue 2023: $2,976,498Expenses 2023: $2,797,655Net Income 2023: $178,8432023Revenue 2024: $4,066,924Expenses 2024: $3,779,176Net Income 2024: $287,7482024

Highlighted filing

2021

Revenue$2,305,089
Expenses$2,319,812
Net Income-$14,723
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 15, 2022
Return Version
2021v4.2
Gross Receipts
$2,305,089
Mission and Program Overview

Mission

To improve the lives of the children and families we serve.

To provide adoption and other child welfare services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$764,694$702,959▼ $61,735
Accounts Receivable$270,582$468,020▲ $197,438
Land, Buildings, and Equipment, Net$50,590$77,535▲ $26,945
Prepaid Expenses and Deferred Charges$9,272$9,509▲ $237
Pledges and Grants Receivable$500--
Total Assets$1,109,863$1,274,352▲ $164,489
Other Assets Total$14,225$16,329▲ $2,104
Liabilities
Other Liabilities$56,852$200,455▲ $143,603
Accounts Payable and Accrued Expenses$16,613$50,337▲ $33,724
Total Liabilities$73,465$250,792▲ $177,327
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,033,957$1,023,560▼ $10,397
Net Assets With Donor Restrictions$2,441$0▼ $2,441
Total Net Assets Fund Balance$1,036,398$1,023,560▼ $12,838
Total Liabilities and Net Assets / Fund Balance$1,109,863$1,274,352▲ $164,489

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$77,535$73,203-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$14,225-▲ $2,241-$16,329
2020$12,915-▲ $1,448-$14,225
2019$10,882-▲ $2,165-$12,915
2018$11,816-▼ $811-$10,882
2017$10,363-▲ $1,565-$11,816
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Delois LeapheartPresident/CEOFT$80,856$80,856

Board Members and Trustees

NameTitle
Carol BurnsMember
Smallwood HolomanMember
Theophilus LeapheartMember
Wally MaytonMember
Sharon LeenhoutsSecretary
Perry HolmonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$123,144
Program Service Revenue
$2,172,634
Investment Income
$543
Other Revenue
$8,768
All Other Contributions
$107,844
Change in Net Assets
$-14,723

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,305,089
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,885
Total Revenue per Audited Statements
$2,306,974
Total Revenue per Form 990
$2,305,089
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,650,278
Other Expenses$669,534
Total Fundraising Expense$40,616
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,186,005$279,772$28,439$1,494,216
Fees for Services Other$341,881$4,068$515$346,464
Payroll Taxes$89,027$23,287$2,310$114,624
Travel$85,787$1,243-$87,030
Office Expenses$26,485$38,320$1,474$66,279
Other Employee Benefits$32,890$7,759$789$41,438
Insurance$25,021$6,018$633$31,672
Occupancy$26,531$4,682-$31,213
Information Technology$15,269$9,076-$24,345
Depreciation Depletion$18,627--$18,627
Fees for Services Accounting-$16,248-$16,248
Advertising$1,790$2,598$6,231$10,619
Other Expenses$8,562$1,551$225$10,338
Conferences and Meetings$6,711$1,923-$8,634
Fees for Services Legal$2,491$20-$2,511
Interest-$816-$816
Total Functional Expenses$1,867,077$412,119$40,616$2,319,812

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,319,812
Total Expenses per Audited Statements$2,319,812
Total Expenses per Form 990$2,319,812
Expenses Not Reported on Financial Statements$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$100,000
Accrued Payroll and Taxes$96,110
Short Term Debt$4,345
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Since the founding of this organization, the married couple of delois t. Leapheart, jd and theophilus f. Leapheart ph.d. Have been on this organization's board of directors due to their distinctly different disciplines and experiences, which have brought non-redundant beneficial insight to board discussions and governance. From 2003 - 2008 delois was a volunteer ceo and executive director. When the board initially began deliberations in 2009 on awarding a salary to delois, neither delois nor theophilus were present for any of those discussions and took no part in any decision made. That same process has been used for all subsequent issues related to delois' performance and compensation.”

Form 990, Part VI, Section B, Line 11B

“Draft statements are provided to board members prior to filing.”

Form 990, Part VI, Section C, Line 19

“All information available by written request to address on return.”

Filing and Contact Details

Filer

Filer Name
Adoption Option Inc
EIN
43-2017657
Phone
9898390534
Address
4008 W WACKERLY ROAD, MIDLAND, MI 48641

Signing Officer

Name
Delois Leapheart
Title
President and CEO
Phone
9898390534
Signed
2022-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Delois Leapheart
Formed
2004
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
59
Volunteers
22

Preparer

Firm
Weinlander Fitzhugh Pc
Address
1600 CENTER AVE, BAY CITY, MI 48708
Preparer
Julie Ellis CPA
Phone
9898935577
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contracted services: program service expenses 341,881. Management and general expenses 4,068. Fundraising expenses 515. Total expenses 346,464.”

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year”

Raw XML AppendixShowing 400 of 474 raw XML fields

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/PledgesAndGrantsReceivableGrp/BOYAmt0500
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09272
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09509
IRS990/PrincipalOfficerNm0DELOIS LEAPHEART
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CHILD WELFARE SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02172634
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02172634
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0422098
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0707
IRS990/PYOtherExpensesAmt0659904
IRS990/PYOtherRevenueAmt015089
IRS990/PYProgramServiceRevenueAmt02045908
IRS990/PYRevenuesLessExpensesAmt0263391
IRS990/PYSalariesCompEmpBnftPaidAmt01560507
IRS990/PYTotalExpensesAmt02220411
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02483802
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-14723
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02181945
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0123144
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0422098
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt091292
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt071646
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0148373
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0856553
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0543
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0707
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0698
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0895
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02187
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt05030
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02172634
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02045908
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02223816
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01918341
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01721814
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt010082513
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0543
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0707
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0698
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0895
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02187
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt05030
IRS990ScheduleA/InvestmentIncomeCYPct00.00050
IRS990ScheduleA/InvestmentIncomePYPct00.00050
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt08768
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt015089
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt019620
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt037107
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt015935
IRS990ScheduleA/OtherIncome509Grp/TotalAmt096519
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99080
IRS990ScheduleA/PublicSupportPY509Pct00.99030
IRS990ScheduleA/PublicSupportTotal509Amt010939066
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02295778
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02468006
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02315108
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01989987
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01870187
IRS990ScheduleA/Total509Grp/TotalAmt010939066
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02305089
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02483802
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02335426
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02027989
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01888309
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt011040615
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/AdministrativeExpensesAmt0137
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt014225
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt016329
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt02241
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0138
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt012915
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt014225
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01448
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt0131
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt010882
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt012915
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02165
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt0123
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt011816
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt010882
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-811
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt0112
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt010363
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt011816
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01565
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02319812
IRS990ScheduleD/NetUnrealizedGainsInvstAmt01885
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt077535
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt073203
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0150738
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt096110
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14345
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2100000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL AND TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SHORT TERM DEBT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LINE OF CREDIT
IRS990ScheduleD/RevenueNotReportedAmt01885
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02305089
IRS990ScheduleD/TotalBookValueLandBuildingsAmt077535
IRS990ScheduleD/TotalExpensesPerForm990Amt02319812
IRS990ScheduleD/TotalLiabilityAmt0200455
IRS990ScheduleD/TotalRevenuePerForm990Amt02305089
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02306974
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02319812
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SINCE THE FOUNDING OF THIS ORGANIZATION, THE MARRIED COUPLE OF DELOIS T. LEAPHEART, JD AND THEOPHILUS F. LEAPHEART PH.D. HAVE BEEN ON THIS ORGANIZATION'S BOARD OF DIRECTORS DUE TO THEIR DISTINCTLY DIFFERENT DISCIPLINES AND EXPERIENCES, WHICH HAVE BROUGHT NON-REDUNDANT BENEFICIAL INSIGHT TO BOARD DISCUSSIONS AND GOVERNANCE. FROM 2003 - 2008 DELOIS WAS A VOLUNTEER CEO AND EXECUTIVE DIRECTOR. WHEN THE BOARD INITIALLY BEGAN DELIBERATIONS IN 2009 ON AWARDING A SALARY TO DELOIS, NEITHER DELOIS NOR THEOPHILUS WERE PRESENT FOR ANY OF THOSE DISCUSSIONS AND TOOK NO PART IN ANY DECISION MADE. THAT SAME PROCESS HAS BEEN USED FOR ALL SUBSEQUENT ISSUES RELATED TO DELOIS' PERFORMANCE AND COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DRAFT STATEMENTS ARE PROVIDED TO BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL INFORMATION AVAILABLE BY WRITTEN REQUEST TO ADDRESS ON RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 341,881. MANAGEMENT AND GENERAL EXPENSES 4,068. FUNDRAISING EXPENSES 515. TOTAL EXPENSES 346,464.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01109863
IRS990/TotalAssetsEOYAmt01274352
IRS990/TotalAssetsGrp/BOYAmt01109863
IRS990/TotalAssetsGrp/EOYAmt01274352

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,274,352
Liabilities
$250,792
Net assets
$1,023,560
Revenue
$2,305,089
Expenses
$2,319,812
Net income
-$14,723
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$0.50$1.72$4.07$3.78$0.29
2023Summary only. Only limited summary data is available for this year.$1.59$0.15$1.43$2.98$2.80$0.18
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.10$1.25$2.81$2.59$0.22
2021Detailed filing. Detailed filing data is available for this year.$1.27$0.25$1.02$2.31$2.32$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.07$1.04$2.48$2.22$0.26
2019Summary only. Only limited summary data is available for this year.$0.83$0.05$0.77$2.34$2.12$0.22
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.09$0.55$2.05$2.03$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.10$0.54$1.89$1.85$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.21$0.51$1.86$1.74$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.58$0.18$0.40$1.35$1.38$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.49$0.07$0.42$1.28$1.06$0.22
2013Detailed filing. Detailed filing data is available for this year.$0.26$0.05$0.21$0.68$0.61$0.08
2012Summary only. Only limited summary data is available for this year.$0.18$0.04$0.13$0.43$0.33$0.10
2011Summary only. Only limited summary data is available for this year.$0.08$0.05$0.03$0.31$0.32$0.01