Civic Intelligence

Adoption Option Inc.

990 • Fiscal year 2023 • EIN 43-2017657

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 13, 2024

Organization ProfileWWW.ADOPTIONOPTIONINC.ORG

View Organization Page

601 E Wackerly StreetMidland, MI 48642

(989) 839-0534

Siviq Scores

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

Liabilities / Assets

56th percentile

0.10x

Higher debt load relative to assets than 56% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

42nd percentile

0.05x

Higher debt load relative to revenue than 42% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

54th percentile

6.0%

Higher net margin than 54% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

66th percentile

$97,005

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

74th percentile

17%

Faster asset growth than 74% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

49th percentile

5.9%

Faster revenue growth than 49% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets56th percentile

Assets

Flat

$1,588,093

Flat from 2023

Net Assets

Flat

$1,433,537

Flat from 2023

Liabilities

Flat

$154,556

Flat from 2023

Revenue And Expenses
Liabilities / Revenue42nd percentileNet Margin54th percentile

Revenue

Flat

$2,976,498

Flat from 2023

Expenses

Flat

$2,797,655

Flat from 2023

Net Income

Flat

$178,843

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth74th 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 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

2023

Assets$1,588,093
Liabilities$154,556
Net Assets$1,433,537
Open 2023 Filing

Operations Trend

Revenue Growth49th 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 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

2023

Revenue$2,976,498
Expenses$2,797,655
Net Income$178,843
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 13, 2024
Return Version
2023v5.1
Gross Receipts
$2,976,498
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$886,588$946,660▲ $60,072
Accounts Receivable$381,678$511,855▲ $130,177
Land, Buildings, and Equipment, Net$69,968$91,475▲ $21,507
Prepaid Expenses and Deferred Charges$237--
Total Assets$1,352,448$1,588,093▲ $235,645
Other Assets Total$13,977$38,103▲ $24,126
Liabilities
Accounts Payable and Accrued Expenses$94,314$127,596▲ $33,282
Other Liabilities$5,401$26,960▲ $21,559
Total Liabilities$99,715$154,556▲ $54,841
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,162,873$1,403,011▲ $240,138
Net Assets With Donor Restrictions$89,860$30,526▼ $59,334
Total Net Assets Fund Balance$1,252,733$1,433,537▲ $180,804
Total Liabilities and Net Assets / Fund Balance$1,352,448$1,588,093▲ $235,645

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$91,475$77,972-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$13,977-▲ $2,306-$16,123
2022$16,329-▼ $2,185-$13,977
2021$14,225-▲ $2,241-$16,329
2020$12,915-▲ $1,448-$14,225
2019$10,882-▲ $2,165-$12,915
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Delois LeapheartPresident/CEOFT$97,005$97,005

Board Members and Trustees

NameTitle
James Walker JrMember
Ronnie NeumannMember
Smallwood HolomanMember
Theophilus LeapheartMember
Wally MaytonMember
Sharon LeenhoutsSecretary
Perry HolmonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$79,083
Program Service Revenue
$2,829,263
Investment Income
$27,677
Other Revenue
$40,475
All Other Contributions
$79,083
Change in Net Assets
$178,843

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,976,498
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,961
Total Revenue per Audited Statements
$2,978,459
Total Revenue per Form 990
$2,976,498
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,761,622
Other Expenses$1,036,033
Total Fundraising Expense$58,562
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$1,347,022$229,917$45,159$1,622,098
Fees for Services Other$530,286$38,969$5,485$574,740
Payroll Taxes$105,250$14,269$12$119,531
Travel$100,608$16,395$805$117,808
Fees for Services Accounting-$94,946-$94,946
Office Expenses$36,425$41,176$1,584$79,185
Occupancy$28,410$5,014-$33,424
Insurance$23,600$4,028$791$28,419
Information Technology-$27,278-$27,278
Depreciation Depletion$22,392--$22,392
Other Employee Benefits$16,602$2,834$557$19,993
Conferences and Meetings$8,050$11,417-$19,467
Other Expenses$14,515$2,561-$17,076
Fees for Services Legal$8,644$5,105-$13,749
Advertising-$3,266$4,169$7,435
Interest-$114-$114
Total Functional Expenses$2,241,804$497,289$58,562$2,797,655

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,797,655
Total Expenses per Audited Statements$2,797,655
Total Expenses per Form 990$2,797,655
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
Obligations Under Operating Leases$21,980
Short Term Debt$4,980
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
601 E WACKERLY STREET, MIDLAND, MI 48642

Signing Officer

Name
Delois Leapheart
Title
President and CEO
Phone
9898390534
Signed
2024-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Delois Leapheart
Formed
2004
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
58
Volunteers
60

Preparer

Firm
Weinlander Fitzhugh Pc
Address
1600 CENTER AVE, BAY CITY, MI 48708-0775
Preparer
Julie Ellis CPA
Phone
9898935577
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contracted services: program service expenses 530,286. Management and general expenses 38,969. Fundraising expenses 5,485. Total expenses 574,740.”

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year.”

Raw XML AppendixShowing 400 of 471 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/OtherRevenueMiscGrp/TotalRevenueColumnAmt040475
IRS990/OtherRevenueTotalAmt040475
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt012
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014269
IRS990/PayrollTaxesGrp/ProgramServicesAmt0105250
IRS990/PayrollTaxesGrp/TotalAmt0119531
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0237
IRS990/PrincipalOfficerNm0DELOIS LEAPHEART
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CHILD WELFARE SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02829263
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02829263
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0158505
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt012755
IRS990/PYOtherExpensesAmt0863090
IRS990/PYOtherRevenueAmt040584
IRS990/PYProgramServiceRevenueAmt02598521
IRS990/PYRevenuesLessExpensesAmt0222916
IRS990/PYSalariesCompEmpBnftPaidAmt01724359
IRS990/PYTotalExpensesAmt02587449
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02810365
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0178843
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02869738
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt079083
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0158505
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0123403
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0422098
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt091292
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0874381
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt027677
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03151
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0557
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0707
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0698
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt032790
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02829263
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02598521
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02172634
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02045908
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02223816
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt011870142
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt027677
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03151
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0557
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0707
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0698
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt032790
IRS990ScheduleA/InvestmentIncomeCYPct00.00250
IRS990ScheduleA/InvestmentIncomePYPct00.00050
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt040475
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt040584
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt08311
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt015089
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt019620
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0124079
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98780
IRS990ScheduleA/PublicSupportPY509Pct00.98940
IRS990ScheduleA/PublicSupportTotal509Amt012744523
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02908346
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02757026
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02296037
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02468006
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02315108
IRS990ScheduleA/Total509Grp/TotalAmt012744523
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02976498
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02800761
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02304905
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02483802
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02335426
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt012901392
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/AdministrativeExpensesAmt0160
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt013977
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt016123
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt02306
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0167
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt016329
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt013977
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-2185
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt0137
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt014225
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt016329
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02241
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt0138
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt012915
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt014225
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01448
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt0131
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt010882
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt012915
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02165
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02797655
IRS990ScheduleD/NetUnrealizedGainsInvstAmt01961
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt091475
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt077972
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0169447
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04980
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt121980
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SHORT TERM DEBT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OBLIGATIONS UNDER OPERATING LEASES
IRS990ScheduleD/RevenueNotReportedAmt01961
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02976498
IRS990ScheduleD/TotalBookValueLandBuildingsAmt091475
IRS990ScheduleD/TotalExpensesPerForm990Amt02797655
IRS990ScheduleD/TotalLiabilityAmt026960
IRS990ScheduleD/TotalRevenuePerForm990Amt02976498
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02978459
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02797655
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 530,286. MANAGEMENT AND GENERAL EXPENSES 38,969. FUNDRAISING EXPENSES 5,485. TOTAL EXPENSES 574,740.
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/TotalAssetsBOYAmt01352448
IRS990/TotalAssetsEOYAmt01588093
IRS990/TotalAssetsGrp/BOYAmt01352448
IRS990/TotalAssetsGrp/EOYAmt01588093

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,588,093
Liabilities
$154,556
Net assets
$1,433,537
Revenue
$2,976,498
Expenses
$2,797,655
Net income
$178,843
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
2023Detailed filing. Detailed filing data is available for this year.$1.59$0.15$1.43$2.98$2.80$0.18
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
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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