Civic Intelligence

Leaf Project Inc.

990 • Fiscal year 2021 • EIN 46-2626224

Jan 01, 2021 to Dec 31, 2021 • Filed on Aug 11, 2022

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

37th percentile

0.00x

Higher debt load relative to assets than 37% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

34th percentile

0.00x

Higher debt load relative to revenue than 34% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

69th percentile

26%

Higher net margin than 69% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

67th percentile

$49,894

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 9.0% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

88th percentile

73%

Faster asset growth than 88% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

75th percentile

54%

Faster revenue growth than 75% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$342,994

Up $145,122 (+73%) from 2020

Net Assets

Up

$341,544

Up $144,815 (+74%) from 2020

Liabilities

Up

$1,450

Up $307 (+27%) from 2020

Revenue

Up

$552,913

Up $193,501 (+54%) from 2020

Expenses

Up

$408,098

Up $33,648 (+9.0%) from 2020

Net Income

Up

$144,815

Up $159,853 (+1063%) from 2020

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

2021

Assets$342,994
Liabilities$1,450
Net Assets$341,544

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

2021

Revenue$552,913
Expenses$408,098
Net Income$144,815
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Aug 11, 2022
Return Version
2021v4.0
Gross Receipts
$562,635
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$67,982$153,286▲ $85,304
Savings and Temporary Cash Investments$70,077$120,095▲ $50,018
Land, Buildings, and Equipment, Net$59,813$69,613▲ $9,800
Total Assets$197,872$342,994▲ $145,122
Liabilities
Other Liabilities$1,143$1,450▲ $307
Total Liabilities$1,143$1,450▲ $307
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$176,123$222,173▲ $46,050
Net Assets With Donor Restrictions$20,606$119,371▲ $98,765
Total Net Assets Fund Balance$196,729$341,544▲ $144,815
Total Liabilities and Net Assets / Fund Balance$197,872$342,994▲ $145,122

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$57,336$54,976$112,312
Buildings$12,277$8,473$20,750
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Heidi WitmerExecutive DiFT$47,094$2,800$49,894

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$436,701
Program Service Revenue
$78,527
Investment Income
$18
Other Revenue
$37,667
All Other Contributions
$407,490
Change in Net Assets
$144,815
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$299,958
Other Expenses$108,140
Total Fundraising Expense$27,800
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$181,562$21,475$15,158$218,195
Current Officers, Directors, Trustees, and Key Employees$37,989$4,584$3,234$45,807
Payroll Taxes$22,076$1,890$1,332$25,298
Depreciation Depletion$15,221--$15,221
Other Employee Benefits$8,387$1,337$934$10,658
Fees for Services Accounting-$8,964-$8,964
Travel$8,006$51$46$8,103
Conferences and Meetings-$4,187$32$4,219
Other Expenses$2,050$30$1,888$3,968
All Other Expenses$1,269$1,069$870$3,208
Insurance$1,821$100-$1,921
Office Expenses-$355-$355
Total Functional Expenses$332,396$47,902$27,800$408,098
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$47,389
Fundraising Direct Expenses$9,722
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Savor/kitchen T$47,389$47,389$9,722$37,667
Total Events$47,389$47,389$9,722$37,667
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$1,450
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
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

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 15A

The finance committee obtains salary data from other similar non-profit organizations. The salary data is used to benchmark the executive director's salary.

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

The finance committee obtains salary data from other similar non-profit organizations. The salary data is used to benchmark all staff salaries.

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
Olaf Hasse
Title
Treasurer
Phone
7172752330
Signed
2022-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heidi Witmer
Formed
2015
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
33
Volunteers
33

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.

Form 990, Page 2, Part III, Line 4A

The leaf project's mission is to cultivate youth leaders from diverse backgrounds through meaningful work in the food system. We do this by employing youth leaders to manage farming and food ventures while developing their unique leadership capacity. We utilize skill development criteria so youth can track their competencies in tasks like technical farming skills, culinary competencies, public speaking, etc. Mastering these skills in a progression will guide youth through their growth within leaf and the community. As youth leaders gain higher levels of skills and leadership, they share authority in building the organization and program. The purpose of creating the leaf project was to partner with our youth's untapped potential, providing an opportunity to do the meaningful work of organic and sustainable farming for the benefit of their own communities. Leaf has done exactly that over the past nine years, by hiring more than 100 youth into year-round positions managing organic farming and food ventures, working alongside regional leaders in our food system, and launching new initiatives that have fed and educated more than 20,000 individuals 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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IRS990/Desc0THE LEAF PROJECT'S MISSION IS TO CULTIVATE YOUTH LEADERS FROM DIVERSE BACKGROUNDS THROUGH MEANINGFUL WORK IN THE FOOD SYSTEM. WE DO THIS BY EMPLOYING YOUTH LEADERS TO MANAGE FARMING AND FOOD VENTURES WHILE DEVELOPING THEIR UNIQUE LEADERSHIP CAPACITY. WE UTILIZE SKILL DEVELOPMENT CRITERIA SO YOUTH CAN TRACK THEIR COMPETENCIES IN TASKS LIKE TECHNICAL FARMING SKILLS, CULINARY COMPETENCIES, PUBLIC SPEAKING, ETC. MASTERING THESE SKILLS IN A PROGRESSION WILL GUIDE YOUTH THROUGH THEIR GROWTH WITHIN LEAF AND THE COMMUNITY. AS YOUTH LEADERS GAIN HIGHER LEVELS OF SKILLS AND LEADERSHIP, THEY SHARE AUTHORITY IN BUILDING THE ORGANIZATION AND PROGRAM. THE PURPOSE OF CREATING THE LEAF PROJECT WAS TO PARTNER WITH OUR YOUTH'S UNTAPPED POTENTIAL, PROVIDING AN OPPORTUNITY TO DO THE MEANINGFUL WORK OF ORGANIC AND SUSTAINABLE FARMING FOR THE BENEFIT OF THEIR OWN COMMUNITIES. LEAF HAS DONE EXACTLY THAT OVER THE PAST NINE YEARS, BY HIRING MORE THAN 100 YOUTH INTO YEAR-ROUND POSITIONS MANAGING ORGANIC FARMING AND FOOD VENTURES, WORKING ALONGSIDE REGIONAL LEADERS IN OUR FOOD SYSTEM, AND LAUNCHING NEW INITIATIVES THAT HAVE FED AND EDUCATED MORE THAN 20,000 INDIVIDUALS IN OUR COMMUNITY.
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IRS990/MissionDesc0THE 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.
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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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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/ExplanationTxt1THE LEAF PROJECT'S MISSION IS TO CULTIVATE YOUTH LEADERS FROM DIVERSE BACKGROUNDS THROUGH MEANINGFUL WORK IN THE FOOD SYSTEM. WE DO THIS BY EMPLOYING YOUTH LEADERS TO MANAGE FARMING AND FOOD VENTURES WHILE DEVELOPING THEIR UNIQUE LEADERSHIP CAPACITY. WE UTILIZE SKILL DEVELOPMENT CRITERIA SO YOUTH CAN TRACK THEIR COMPETENCIES IN TASKS LIKE TECHNICAL FARMING SKILLS, CULINARY COMPETENCIES, PUBLIC SPEAKING, ETC. MASTERING THESE SKILLS IN A PROGRESSION WILL GUIDE YOUTH THROUGH THEIR GROWTH WITHIN LEAF AND THE COMMUNITY. AS YOUTH LEADERS GAIN HIGHER LEVELS OF SKILLS AND LEADERSHIP, THEY SHARE AUTHORITY IN BUILDING THE ORGANIZATION AND PROGRAM. THE PURPOSE OF CREATING THE LEAF PROJECT WAS TO PARTNER WITH OUR YOUTH'S UNTAPPED POTENTIAL, PROVIDING AN OPPORTUNITY TO DO THE MEANINGFUL WORK OF ORGANIC AND SUSTAINABLE FARMING FOR THE BENEFIT OF THEIR OWN COMMUNITIES. LEAF HAS DONE EXACTLY THAT OVER THE PAST NINE YEARS, BY HIRING MORE THAN 100 YOUTH INTO YEAR-ROUND POSITIONS MANAGING ORGANIC FARMING AND FOOD VENTURES, WORKING ALONGSIDE REGIONAL LEADERS IN OUR FOOD SYSTEM, AND LAUNCHING NEW INITIATIVES THAT HAVE FED AND EDUCATED MORE THAN 20,000 INDIVIDUALS IN OUR COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION REVIEWS THE FORM 990 PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEWED ANNUALLY BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FINANCE COMMITTEE OBTAINS SALARY DATA FROM OTHER SIMILAR NON-PROFIT ORGANIZATIONS. THE SALARY DATA IS USED TO BENCHMARK THE EXECUTIVE DIRECTOR'S SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FINANCE COMMITTEE OBTAINS SALARY DATA FROM OTHER SIMILAR NON-PROFIT ORGANIZATIONS. THE SALARY DATA IS USED TO BENCHMARK ALL STAFF SALARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DOCUMENTS ARE AVAILABLE FOR PUBLIC REVIEW UPON REQUEST AT THE LEAF PROJECT OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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