Civic Intelligence

Leaf Project Inc.

990 • Fiscal year 2019 • EIN 46-2626224

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 18, 2020

554 Warm Springs RoadLandisburg, PA 17040

(717) 275-2330

Siviq Scores

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

Liabilities / Assets

60th percentile

0.01x

Higher debt load relative to assets than 60% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

59th percentile

0.00x

Higher debt load relative to revenue than 59% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

61st percentile

8.5%

Higher net margin than 61% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

67th percentile

15%

Faster asset growth than 67% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

48th percentile

-0.1%

Faster revenue growth than 48% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$213,127

Up $27,004 (+15%) from 2018

Net Assets

Up

$211,767

Up $26,626 (+14%) from 2018

Liabilities

Up

$1,360

Up $378 (+38%) from 2018

Revenue

Down

$311,940

Down $291 (-0.1%) from 2018

Expenses

Up

$285,314

Up $15,775 (+5.9%) from 2018

Net Income

Down

$26,626

Down $16,066 (-38%) from 2018

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2015: $65,409Liabilities 2015: $2,0672015Assets 2016: $65,614Liabilities 2016: $2,292Net Assets 2016: $63,3222016Assets 2017: $143,478Liabilities 2017: $1,029Net Assets 2017: $142,4492017Assets 2018: $186,123Liabilities 2018: $982Net Assets 2018: $185,1412018Assets 2019: $213,127Liabilities 2019: $1,360Net Assets 2019: $211,7672019Assets 2020: $197,872Liabilities 2020: $1,143Net Assets 2020: $196,7292020Assets 2021: $342,994Liabilities 2021: $1,450Net Assets 2021: $341,5442021Assets 2022: $349,054Liabilities 2022: $12,640Net Assets 2022: $336,4142022Assets 2023: $384,888Liabilities 2023: $8,369Net Assets 2023: $376,5192023Assets 2024: $320,392Liabilities 2024: $15,514Net Assets 2024: $304,8782024

Highlighted filing

2019

Assets$213,127
Liabilities$1,360
Net Assets$211,767

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2015: $169,337Expenses 2015: $105,995Net Income 2015: $63,3422015Revenue 2016: $156,956Expenses 2016: $156,976Net Income 2016: -$202016Revenue 2017: $284,699Expenses 2017: $205,572Net Income 2017: $79,1272017Revenue 2018: $312,231Expenses 2018: $269,539Net Income 2018: $42,6922018Revenue 2019: $311,940Expenses 2019: $285,314Net Income 2019: $26,6262019Revenue 2020: $359,412Expenses 2020: $374,450Net Income 2020: -$15,0382020Revenue 2021: $552,913Expenses 2021: $408,098Net Income 2021: $144,8152021Revenue 2022: $500,236Expenses 2022: $498,759Net Income 2022: $1,4772022Revenue 2023: $634,204Expenses 2023: $601,559Net Income 2023: $32,6452023Revenue 2024: $590,530Expenses 2024: $666,776Net Income 2024: -$76,2462024

Highlighted filing

2019

Revenue$311,940
Expenses$285,314
Net Income$26,626
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 18, 2020
Return Version
2019v5.0
Gross Receipts
$318,585
Mission and Program Overview

Mission

The leaf project connects youth to the food they eat, the land on which it grows, and to each other through engaging in farm work, culinary skill development, workshops, and community outreach. Through the meaningful work of building a healthy, local food system, youth are motivated to make personal and social change while increasing knowledge about and access to locally raised food in our community.

The leaf project connects youth to the food they eat, the land on which it grows, and to each other through engaging in farm work, culinary skill development, workshops, and community outreach through the meaningful work of building healthy, local food system. Youth are motivated to make personal and social change while increasing knowledge about and access to locally raised food in our community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$109,770$147,895▲ $38,125
Land, Buildings, and Equipment, Net$76,353$65,232▼ $11,121
Total Assets$186,123$213,127▲ $27,004
Liabilities
Other Liabilities$982$1,360▲ $378
Total Liabilities$982$1,360▲ $378
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$144,105$168,111▲ $24,006
Net Assets With Donor Restrictions$41,036$43,656▲ $2,620
Total Net Assets Fund Balance$185,141$211,767▲ $26,626
Total Liabilities and Net Assets / Fund Balance$186,123$213,127▲ $27,004

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$48,805$28,396$77,201
Buildings$16,427$4,323$20,750
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Heidi WitmerExecutive DiFT$43,209$2,400$45,609

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$232,810
Program Service Revenue
$47,404
Investment Income
$30
Other Revenue
$31,696
All Other Contributions
$232,810
Change in Net Assets
$26,626
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$206,051
Other Expenses$79,263
Total Fundraising Expense$11,945
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$116,175$16,259$3,349$135,783
Current Officers, Directors, Trustees, and Key Employees$39,673$3,623$2,312$45,608
Payroll Taxes$17,543$1,899$520$19,962
Depreciation Depletion$14,862--$14,862
Fees for Services Accounting$171$6,578-$6,749
All Other Expenses$2,967$533$1,369$4,869
Other Employee Benefits$4,698--$4,698
Conferences and Meetings$489$2,826-$3,315
Other Expenses$174$2,856$22$3,052
Travel$2,523$4-$2,527
Insurance$1,828$100-$1,928
Office Expenses-$166-$166
Total Functional Expenses$229,527$43,842$11,945$285,314
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$38,341
Fundraising Direct Expenses$6,645
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Savor/kitchen T$38,341$38,341$6,645$31,696
Total Events$38,341$38,341$6,645$31,696
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$1,360
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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, Page 6, Part VI, Line 11B

Organization reviews the form 990 prior to filing the return.

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

Reviewed annually by the board.

Form 990, Page 6, Part VI, Line 19

Documents are available for public review upon request at the leaf project office.

Filing and Contact Details

Filer

Filer Name
Leaf Project Inc
EIN
46-2626224
Phone
7172752330
Address
554 WARM SPRINGS ROAD, LANDISBURG, PA 17040

Signing Officer

Name
Susan R Otway
Title
Treasurer
Phone
7172752330
Signed
2020-09-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heidi Witmer
Formed
2015
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
33
Volunteers
30

Preparer

Firm
Smith Elliott Kearns & Company LLC
Address
19 BROOKWOOD AVE STE 101, CARLISLE, PA 17015
Preparer
Gregory P Hall CPA
Phone
7172439104
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The leaf project connects youth to the food they eat, the land on which it grows, and to each other through engaging in farm work, culinary skill development, workshops, and community outreach through the meaningful work of building healthy, local food system. Youth are motivated to make personal and social change while increasing knowledge about and access to locally raised food in our community.

Financial Statement Notes

Schedule D, Page 3, Part X

Leaf project, inc. Is a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code and files from 990, "return of organization exempt from income tax". The organization is classified as a public charity. The organization's policy is to charge penalties and interest to income tax expense as paid. The organization's federal and state income tax returns are subject to examination by the internal revenue service and state tax authorities, generally for a period of three years after the returns are filed.

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IRS990ScheduleD/BuildingsGrp/DepreciationAmt04323
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt020750
IRS990ScheduleD/EquipmentGrp/BookValueAmt048805
IRS990ScheduleD/EquipmentGrp/DepreciationAmt028396
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LEAF PROJECT, INC. IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND FILES FROM 990, "RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX". THE ORGANIZATION IS CLASSIFIED AS A PUBLIC CHARITY. THE ORGANIZATION'S POLICY IS TO CHARGE PENALTIES AND INTEREST TO INCOME TAX EXPENSE AS PAID. THE ORGANIZATION'S FEDERAL AND STATE INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAX AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS AFTER THE RETURNS ARE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalLiabilityAmt01360
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SAVOR/KITCHEN T
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt038341
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LEAF PROJECT CONNECTS YOUTH TO THE FOOD THEY EAT, THE LAND ON WHICH IT GROWS, AND TO EACH OTHER THROUGH ENGAGING IN FARM WORK, CULINARY SKILL DEVELOPMENT, WORKSHOPS, AND COMMUNITY OUTREACH THROUGH THE MEANINGFUL WORK OF BUILDING HEALTHY, LOCAL FOOD SYSTEM. YOUTH ARE MOTIVATED TO MAKE PERSONAL AND SOCIAL CHANGE WHILE INCREASING KNOWLEDGE ABOUT AND ACCESS TO LOCALLY RAISED FOOD IN OUR COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION REVIEWS THE FORM 990 PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED ANNUALLY BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE FOR PUBLIC REVIEW UPON REQUEST AT THE LEAF PROJECT OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/USAddress/AddressLine1Txt0554 WARM SPRINGS ROAD
IRS990/USAddress/CityNm0LANDISBURG
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd017040
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IRS990/WebsiteAddressTxt0WWW.LEAFPROJECTPA.ORG
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ReturnHeader/BuildTS02021-01-29 14:40:06Z

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