Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
The Leap Frog Program Inc
EIN 64-0932147 • 501(c)3 • Oxford, MS
Profile
Provide an environment in which academic and social skills of disadvantaged children can be developed through tutoring and enrichment services.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
84th percentile
Higher net margin than 84% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
95th percentile
Faster asset growth than 95% of similar nonprofits.
Revenue Growth
84th percentile
Faster revenue growth than 84% of similar nonprofits.
Balance Sheet
Assets
Up$61,794
Up $40,601 (+192%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
$61,794
No earlier filing loaded for comparison.
Revenue
Up$110,269
Up $19,191 (+21%) from 2023
Expenses
Down$71,730
Down $8,817 (-11%) from 2023
Net Income
Up$38,539
Up $28,008 (+266%) from 2023
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $61,794
- Liabilities
- -
- Net assets
- $61,794
- Revenue
- $110,269
- Expenses
- $71,730
- Net income
- $38,539
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Feb 12, 2026
- Return Version
- 2024v5.0
- Gross Receipts
- $110,269
Mission and Program Overview
Mission
Provide an environment in which academic and social skills of disadvantaged children can be developed through tutoring and enrichment services.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE AN ENVIRONMENT IN WHICH ACADEMIC AND SOCIAL SKILLS OF DISADVANTAGED CHILDREN CAN BE DEVELOPED THROUGH TUTORING AND ENRICHMENT SERVICES. | - | $43,842 |
| PROVIDE AN ENVIRONMENT IN WHICH ACADEMIC AND SOCIAL SKILLS OF DISADVANTAGED CHILDREN CAN BE DEVELOPED THROUGH TUTORING AND ENRICHMENT SERVICES. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MAGGIE MIDDLETON | President& T | - | $0 | - | - |
| JON-MICHAEL WINBERLY | Board Member | - | $0 | - | - |
| KRISTEN SPARKS | Board Member | - | $0 | - | - |
| MOLLY ADAMS | Board Member | - | $0 | - | - |
| WHITNEY SWEENEY | Director | FT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- The Leap Frog Program Inc
- EIN
- 64-0932147
- Phone
- 6628019698
- Address
- POBOX 2367, OXFORD, MS 38655
Signing Officer
- Name
- Whitney Sweeney
- Title
- Director
- Phone
- 6628019698
- Signed
- 2026-02-12
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Swetland Knight Pllc
- Address
- 2409 S LAMAR BLVD, OXFORD, MS 38655
- Preparer
- Amanda C Knight CPA
- Phone
- 6622361711
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses office expenses 219 liability insurance 425 workers comp 1,107 bank service charges 4 dues & subscriptions 2,089 educational supplies 811 fundraising expense 143 payroll expenses 250 postage and shipping 226 program telephone 1,468 snacks/student events 50 website 2,548 total 9,340”
Form 990-ez, Part II, Line 24
“6,702 6,702 less accumulated depreciation 6,702 6,702 total 0 0”
Form 990-ez, Part II, Line 26
“Payroll taxes payable 0 0”
Form 990-ez, Part III
“Provide an environment in which academic and social skills of disadvantaged children can be developed through tutoring and enrichment services.”
Form 990-ez, Part III, Line 31
“Provide an environment in which academic and social skills of disadvantaged children can be developed through tutoring and enrichment services.”
Raw XML Appendix145 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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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 2367 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | OXFORD |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MS |
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| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 61794 |
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| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 109974 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 38539 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1000 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 23255 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 61794 |
| IRS990EZ/GrossReceiptsAmt | 0 | 110269 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 295 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 23255 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 61794 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 23255 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 61794 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | MAGGIE MIDDLETON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JON-MICHAEL WINBERLY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | KRISTEN SPARKS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MOLLY ADAMS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | WHITNEY SWEENEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT& T |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 9340 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDE AN ENVIRONMENT IN WHICH ACADEMIC AND SOCIAL SKILLS OF DISADVANTAGED CHILDREN CAN BE DEVELOPED THROUGH TUTORING AND ENRICHMENT SERVICES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE AN ENVIRONMENT IN WHICH ACADEMIC AND SOCIAL SKILLS OF DISADVANTAGED CHILDREN CAN BE DEVELOPED THROUGH TUTORING AND ENRICHMENT SERVICES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | PROVIDE AN ENVIRONMENT IN WHICH ACADEMIC AND SOCIAL SKILLS OF DISADVANTAGED CHILDREN CAN BE DEVELOPED THROUGH TUTORING AND ENRICHMENT SERVICES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 43842 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 61390 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MS |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 71730 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 43842 |
| IRS990EZ/TotalRevenueAmt | 0 | 110269 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 109974 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 73933 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 90945 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 81869 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 97700 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 454421 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 664 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 454421 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 109974 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 73933 |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 81869 |
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| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 454421 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 454421 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE EXPENSES 219 LIABILITY INSURANCE 425 WORKERS COMP 1,107 BANK SERVICE CHARGES 4 DUES & SUBSCRIPTIONS 2,089 EDUCATIONAL SUPPLIES 811 FUNDRAISING EXPENSE 143 PAYROLL EXPENSES 250 POSTAGE AND SHIPPING 226 PROGRAM TELEPHONE 1,468 SNACKS/STUDENT EVENTS 50 WEBSITE 2,548 TOTAL 9,340 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 6,702 6,702 LESS ACCUMULATED DEPRECIATION 6,702 6,702 TOTAL 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PAYROLL TAXES PAYABLE 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PROVIDE AN ENVIRONMENT IN WHICH ACADEMIC AND SOCIAL SKILLS OF DISADVANTAGED CHILDREN CAN BE DEVELOPED THROUGH TUTORING AND ENRICHMENT SERVICES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PROVIDE AN ENVIRONMENT IN WHICH ACADEMIC AND SOCIAL SKILLS OF DISADVANTAGED CHILDREN CAN BE DEVELOPED THROUGH TUTORING AND ENRICHMENT SERVICES. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | WHITNEY SWEENEY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6628019698 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE LEAP FROG PROGRAM INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LEAP |
| ReturnHeader/Filer/EIN | 0 | 640932147 |
| ReturnHeader/Filer/PhoneNum | 0 | 6628019698 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | POBOX 2367 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | OXFORD |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 38655 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 455198060 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SWETLAND KNIGHT PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2409 S LAMAR BLVD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | OXFORD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 38655 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6622361711 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | AMANDA C KNIGHT CPA |
| ReturnHeader/ReturnTs | 0 | 2026-02-16T10:24:26-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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