Civic Intelligence

Leading for Children

990 • Fiscal year 2017 • EIN 81-2398176

Oct 16, 2016 to Jun 30, 2017 • Filed on Mar 15, 2018

Organization Profile www.leadingforchildren.org

500 Melrose PlaceSouth Orange, NJ 07079

Siviq Scores

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

Higher debt load relative to assets than 76% of similar nonprofits.

2017 filings • NTEE B • $500k-$1M nonprofits • Source year 2017

Higher debt load relative to revenue than 61% of similar nonprofits.

2017 filings • NTEE B • $500k-$1M nonprofits • Source year 2017

Higher net margin than 73% of similar nonprofits.

2017 filings • NTEE B • $500k-$1M nonprofits • Source year 2017

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2017 filings • NTEE B • $500k-$1M nonprofits • Source year 2017

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Balance Sheet

Liabilities / Assets76th percentile

Assets

$122,319

No earlier filing loaded for comparison.

Net Assets

$94,233

No earlier filing loaded for comparison.

Liabilities

$28,086

No earlier filing loaded for comparison.

Revenue And Expenses

Liabilities / Revenue61st percentile Net Margin73rd percentile

Revenue

$558,842

No earlier filing loaded for comparison.

Expenses

$464,609

No earlier filing loaded for comparison.

Net Income

$94,233

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

Highlighted filing

2017

Assets$122,319

Liabilities$28,086

Net Assets$94,233

Open 2017 Filing

Operations Trend

Revenue GrowthScore unavailable

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

Highlighted filing

2017

Revenue$558,842

Expenses$464,609

Net Income$94,233

Open 2017 Filing

Jump To

Filing Snapshot

Filing Period: Oct 16, 2016 to Jun 30, 2017
Signed: Mar 15, 2018
Return Version: 2016v3.0
Gross Receipts: $558,842

Mission and Program Overview

Mission

Leading for children's mission is to strengthen communities by advancing evidence based approaches where adults collaborate equitably towards positive outcomes for children.

Leading for Children is a nonprofit organization working in communities across the country to provide the best early learning experiences for young children while creating environments where educators thrive. The Organization supports every educator regardless of the role, to become the leader children need. The Organization helps stakeholders develop the trust, shared purpose, and commitment that is imperative for success in early learning.

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Cash and Non-Interest-Bearing Accounts	-	$67,125	-
Accounts Receivable	-	$49,525	-
Prepaid Expenses and Deferred Charges	-	$5,669	-
Total Assets	$0	$122,319	▲ $122,319
Liabilities
Accounts Payable and Accrued Expenses	-	$28,086	-
Total Liabilities	$0	$28,086	▲ $28,086
Net Assets / Fund Balance
Unrestricted Net Assets	-	$94,233	-
Total Net Assets Fund Balance	$0	$94,233	▲ $94,233
Total Liabilities and Net Assets / Fund Balance	$0	$122,319	▲ $122,319

Compensation and Service Providers

Top Officer Pay64th percentile

Employees

Name	Title	Full / Part Time	Base	Total
Judy Jablon	Executive Director	FT	$33,333	$33,333

Board Members and Trustees

Name	Title
Janet Weinberg	Chair
Margo Dichtelmiller	Vice President
Andrew Davis	Director
Barbara Bilello	Director
Fran Volkmann	Director
Samuel Meisels	Director
Joan Cenedella	Secretary
Alison Masutani	Treasurer

Revenue and Support

Revenue Composition

Contributions and Grants: $23,503
Program Service Revenue: $535,339
Investment Income: $0
Other Revenue: $0
All Other Contributions: $23,503
Change in Net Assets: $94,233

Audited Revenue Reconciliation

Revenue per Audited Statements: $558,842
Revenue Not Reported on Financial Statements: $0
Revenue Not Reported on Form 990: $24,000
Total Revenue per Audited Statements: $582,842
Total Revenue per Form 990: $558,842

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Other Expenses	$308,902
Salaries, Compensation, and Employee Benefits	$155,707
Total Fundraising Expense	$10,258
Grants and Similar Amounts Paid	$0
Professional Fundraising Fees	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Fees for Services Other	$209,639	$12,721	-	$222,360
Current Officers, Directors, Trustees, and Key Employees	$142,688	-	-	$142,688
Travel	$31,304	$4,160	$117	$35,581
Advertising	$11,008	$2,725	$9,425	$23,158
Payroll Taxes	$13,019	-	-	$13,019
Fees for Services Accounting	-	$11,210	-	$11,210
Office Expenses	$2,933	$3,081	$507	$6,521
Information Technology	$1,397	$190	-	$1,587
Insurance	-	$1,139	-	$1,139
Other Expenses	$565	$1,000	$209	$1,000
Fees for Services Legal	-	$803	-	$803
Total Functional Expenses	$412,553	$41,798	$10,258	$464,609

Audited Expense Reconciliation

Line Item	Amount
Total Expenses per Audited Statements	$488,609
Expenses per Audited Statements	$464,609
Total Expenses per Form 990	$464,609
Expenses Not Reported on Form 990	$24,000
Expenses Not Reported on Financial Statements	$0

Fundraising, Events, and Gaming

Fundraising activities: No
Gaming activities: No
Professional fundraiser used: No

Fundraising and Gaming Totals

Line Item	Amount
Professional Fundraising Fees	$0

Political and Lobbying Activity

Political campaign activity: No
Lobbying activity: No
Subject to proxy tax: No

Insider Transactions and Loans

Interested-Person Transactions

Interested Party	Relationship	Description	Shared Revenue	Amount
-	Samuel Meisels, Board Member is the Exec. Director of BECI	LFC performed training services for Institute	No	$45,775

Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant: No
Annual disclosure for covered persons: Yes
Audit committee: Yes
Backup withholding compliance: Yes
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, Part VI, Section B, line 11B

“The 990 is reviewed by the board prior to submission.”

Form 990, Part VI, Section B, line 12C

“An interested person must disclose the existence of the financial interest and be given the opportunity to disclose all materials facts to directors and members of committee with governing board delegating powers considering the proposed transaction or arrangement. The Board requests that any interested parties disclose as potential conflicts arise and also annually.”

Form 990, Part VI, Section B, line 15

“Compensation”

Form 990, Part VI, Section C, line 18

“The Organization makes its Form 1023 and 990 filings available for public inspection upon request by calling the office during normal business hours.”

Form 990, Part VI, Section C, line 19

“The Organization makes its governing documents, conflict of interest and financial statements available to the public upon request by calling the office during normal business hours.”

Filing and Contact Details

Filer

Filer Name: Leading for Children
EIN: 81-2398176
Phone: 9739511587
Address: 500 MELROSE PLACE, SOUTH ORANGE, NJ 07079

Signing Officer

Name: Judy Jablon
Title: Executive Director
Phone: 9739511587
Signed: 2018-03-15
Discuss with paid preparer: Yes

Organization Details

Principal Officer: Judy Jablon
Formed: 2016
Legal Domicile: Nj
Voting Board Members: 8
Independent Board Members: 8
Employees: 1
Volunteers: 8

Preparer

Firm: SOBEL & CO LLC CPA'S
Address: 293 EISENHOWER PARKWAY, LIVINGSTON, NJ 07039-1711
Preparer: Bridget Hartnett
Phone: 9739949494

Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 13A

“NJ”

Form 990, Part IX, line 11G

“project management: Program service expenses 26,155. Management and general expenses 0. Fundraising expenses 0. Total expenses 26,155. strategic consultant: Program service expenses 33,109. Management and general expenses 500. Fundraising expenses 0. Total expenses 33,609. change agent convenings and development: Program service expenses 554. Management and general expenses 9,802. Fundraising expenses 0. Total expenses 10,356. payroll processing fees: Program service expenses 0. Management and general expenses 360. Fundraising expenses 0. Total expenses 360. Subcontracting fees: Program service expenses 149,821. Management and general expenses 2,059. Fundraising expenses 0. Total expenses 151,880.”

Form 990, Part XII, Line 2C:

“The audit committee will meet with the independent auditors to review the audit which will then be presented to the full board for approval.”

Financial Statement Notes

Part X, Line 2:

“The Organization is a nonprofit organization that is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and, accordingly, is not liable for federal and state income taxes. The Organization follows accounting standards that provide clarification on accounting for uncertainty in income taxes recognized in the Organization's financial statements. The guidance prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken, or expected to be taken, in a tax return, and also provides guidance on derecognition, classification, interest and penalties, disclosure and transition. The Organization's policy is to recognize interest and penalties on unrecognized tax benefits in income tax expense. No interest and penalties were recorded during the period ending June 30, 2017. At June 30, 2017, there are no significant income tax uncertainties.”

Raw XML Appendix381 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.

Path	#	Value
IRS990/AccountantCompileOrReviewInd	0	0
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt	0	28086
IRS990/AccountsReceivableGrp/EOYAmt	0	49525
IRS990/ActivitiesConductedPrtshpInd	0	0
IRS990/ActivityOrMissionDesc	0	Leading for Children is a nonprofit organization working in communities across the country to provide the best early learning experiences for young children while creating environments where educators thrive. The Organization supports every educator regardless of the role, to become the leader children need. The Organization helps stakeholders develop the trust, shared purpose, and commitment that is imperative for success in early learning.
IRS990/AdvertisingGrp/FundraisingAmt	0	9425
IRS990/AdvertisingGrp/ManagementAndGeneralAmt	0	2725
IRS990/AdvertisingGrp/ProgramServicesAmt	0	11008
IRS990/AdvertisingGrp/TotalAmt	0	23158
IRS990/AllOtherContributionsAmt	0	23503
IRS990/AnnualDisclosureCoveredPrsnInd	0	1
IRS990/AuditCommitteeInd	0	1
IRS990/BackupWthldComplianceInd	0	1
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt	0	judy jablon
IRS990/BooksInCareOfDetail/PhoneNum	0	9739511587
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	500 melrose place
IRS990/BooksInCareOfDetail/USAddress/CityNm	0	south orange
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	NJ
IRS990/BooksInCareOfDetail/USAddress/ZIPCd	0	07079
IRS990/BusinessRlnWithFamMemInd	0	0
IRS990/BusinessRlnWithOfficerEntInd	0	1
IRS990/BusinessRlnWithOrgMemInd	0	0
IRS990/CashNonInterestBearingGrp/EOYAmt	0	67125
IRS990/ChangeToOrgDocumentsInd	0	0
IRS990/CntrctRcvdGreaterThan100KCnt	0	0
IRS990/CollectionsOfArtInd	0	0
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt	0	142688
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt	0	142688
IRS990/CompensationFromOtherSrcsInd	0	0
IRS990/CompensationProcessCEOInd	0	1
IRS990/CompensationProcessOtherInd	0	1
IRS990/ConflictOfInterestPolicyInd	0	1
IRS990/ConservationEasementsInd	0	0
IRS990/ConsolidatedAuditFinclStmtInd	0	0
IRS990/CreditCounselingInd	0	0
IRS990/CYBenefitsPaidToMembersAmt	0	0
IRS990/CYContributionsGrantsAmt	0	23503
IRS990/CYGrantsAndSimilarPaidAmt	0	0
IRS990/CYInvestmentIncomeAmt	0	0
IRS990/CYOtherExpensesAmt	0	308902
IRS990/CYOtherRevenueAmt	0	0
IRS990/CYProgramServiceRevenueAmt	0	535339
IRS990/CYRevenuesLessExpensesAmt	0	94233
IRS990/CYSalariesCompEmpBnftPaidAmt	0	155707
IRS990/CYTotalExpensesAmt	0	464609
IRS990/CYTotalFundraisingExpenseAmt	0	10258
IRS990/CYTotalProfFndrsngExpnsAmt	0	0
IRS990/CYTotalRevenueAmt	0	558842
IRS990/DecisionsSubjectToApprovaInd	0	0
IRS990/DeductibleArtContributionInd	0	0
IRS990/DeductibleNonCashContriInd	0	0
IRS990/DelegationOfMgmtDutiesInd	0	0
IRS990/Desc	0	The Organization works in communities across the country to provide the best early learning experiences for young children while creating environments where educators thrive by supporting them to help children thrive, regardless of their role.
IRS990/DescribedInSection501c3Ind	0	1
IRS990/DisregardedEntityInd	0	0
IRS990/DocumentRetentionPolicyInd	0	0
IRS990/DonorAdvisedFundInd	0	0
IRS990/ElectionOfBoardMembersInd	0	0
IRS990/EmployeeCnt	0	1
IRS990/EmploymentTaxReturnsFiledInd	0	1
IRS990/EngagedInExcessBenefitTransInd	0	0
IRS990/ExpenseAmt	0	412553
IRS990/FamilyOrBusinessRlnInd	0	0
IRS990/FederalGrantAuditRequiredInd	0	0
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt	0	11210
IRS990/FeesForServicesAccountingGrp/TotalAmt	0	11210
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt	0	803
IRS990/FeesForServicesLegalGrp/TotalAmt	0	803
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt	0	12721
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt	0	209639
IRS990/FeesForServicesOtherGrp/TotalAmt	0	222360
IRS990/ForeignActivitiesInd	0	0
IRS990/ForeignFinancialAccountInd	0	0
IRS990/ForeignOfficeInd	0	0
IRS990/Form8282PropertyDisposedOfInd	0	0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	0	2.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	1	2.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	2	2.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	3	2.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	4	2.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	5	2.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	6	2.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	7	2.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	8	40.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	0	X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	1	X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	2	X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	3	X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	4	X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	5	X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	6	X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	7	X
IRS990/Form990PartVIISectionAGrp/OfficerInd	0	X
IRS990/Form990PartVIISectionAGrp/OfficerInd	1	X
IRS990/Form990PartVIISectionAGrp/OfficerInd	2	X
IRS990/Form990PartVIISectionAGrp/OfficerInd	3	X
IRS990/Form990PartVIISectionAGrp/OfficerInd	4	X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	0	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	1	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	2	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	3	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	4	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	5	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	6	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	7	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	8	0
IRS990/Form990PartVIISectionAGrp/PersonNm	0	Janet Weinberg
IRS990/Form990PartVIISectionAGrp/PersonNm	1	Margo Dichtelmiller
IRS990/Form990PartVIISectionAGrp/PersonNm	2	Alison Masutani
IRS990/Form990PartVIISectionAGrp/PersonNm	3	Joan Cenedella
IRS990/Form990PartVIISectionAGrp/PersonNm	4	Barbara Bilello
IRS990/Form990PartVIISectionAGrp/PersonNm	5	Andrew Davis
IRS990/Form990PartVIISectionAGrp/PersonNm	6	Samuel Meisels
IRS990/Form990PartVIISectionAGrp/PersonNm	7	Fran Volkmann
IRS990/Form990PartVIISectionAGrp/PersonNm	8	Judy Jablon
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	0	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	1	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	2	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	3	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	4	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	5	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	6	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	7	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	8	33333
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	0	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	1	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	2	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	3	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	4	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	5	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	6	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	7	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	8	0
IRS990/Form990PartVIISectionAGrp/TitleTxt	0	Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt	1	Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt	2	Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt	3	Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt	4	Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	5	Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	6	Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	7	Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	8	Executive Director
IRS990/Form990ProvidedToGvrnBodyInd	0	1
IRS990/FormationYr	0	2016
IRS990/FormerOfcrEmployeesListedInd	0	0
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd	0	X
IRS990/FSAuditedInd	0	1
IRS990/FundraisingActivitiesInd	0	0
IRS990/GamingActivitiesInd	0	0
IRS990/GoverningBodyVotingMembersCnt	0	8
IRS990/GrantsToIndividualsInd	0	0
IRS990/GrantsToOrganizationsInd	0	0
IRS990/GrantToRelatedPersonInd	0	0
IRS990/GrossReceiptsAmt	0	558842
IRS990/GroupReturnForAffiliatesInd	0	0
IRS990/IncludeFIN48FootnoteInd	0	1
IRS990/IndependentAuditFinclStmtInd	0	1
IRS990/IndependentVotingMemberCnt	0	8
IRS990/IndivRcvdGreaterThan100KCnt	0	0
IRS990/IndoorTanningServicesInd	0	0
IRS990/InfoInScheduleOPartIXInd	0	X
IRS990/InfoInScheduleOPartVIInd	0	X
IRS990/InfoInScheduleOPartXIIInd	0	X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt	0	190
IRS990/InformationTechnologyGrp/ProgramServicesAmt	0	1397
IRS990/InformationTechnologyGrp/TotalAmt	0	1587
IRS990/InitialReturnInd	0	X
IRS990/InsuranceGrp/ManagementAndGeneralAmt	0	1139
IRS990/InsuranceGrp/TotalAmt	0	1139
IRS990/InvestmentInJointVentureInd	0	0
IRS990/IRPDocumentCnt	0	12
IRS990/IRPDocumentW2GCnt	0	0
IRS990/LegalDomicileStateCd	0	NJ
IRS990/LoanOutstandingInd	0	0
IRS990/LobbyingActivitiesInd	0	0
IRS990/LocalChaptersInd	0	0
IRS990/MaterialDiversionOrMisuseInd	0	0
IRS990/MembersOrStockholdersInd	0	0
IRS990/MethodOfAccountingAccrualInd	0	X
IRS990/MinutesOfCommitteesInd	0	1
IRS990/MinutesOfGoverningBodyInd	0	1
IRS990/MissionDesc	0	Leading for Children is a nonprofit organization working in communities across the country to provide the best early learning experiences for young children while creating environments where educators thrive.
IRS990/MoreThan5000KToIndividualsInd	0	0
IRS990/MoreThan5000KToOrgInd	0	0
IRS990/NetAssetsOrFundBalancesEOYAmt	0	94233
IRS990/NetUnrelatedBusTxblIncmAmt	0	0
IRS990/NondeductibleContributionsInd	0	0
IRS990/OfficeExpensesGrp/FundraisingAmt	0	507
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt	0	3081
IRS990/OfficeExpensesGrp/ProgramServicesAmt	0	2933
IRS990/OfficeExpensesGrp/TotalAmt	0	6521
IRS990/OfficerMailingAddressInd	0	0
IRS990/OperateHospitalInd	0	0
IRS990/Organization501c3Ind	0	X
IRS990/OrganizationFollowsSFAS117Ind	0	X
IRS990/OtherChangesInNetAssetsAmt	0	0
IRS990/OtherExpensesGrp/Desc	0	miscellaneous
IRS990/OtherExpensesGrp/Desc	1	facility and equipment
IRS990/OtherExpensesGrp/Desc	2	grant and contract expe
IRS990/OtherExpensesGrp/FundraisingAmt	0	209
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt	0	3257
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt	1	1512
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt	2	1000
IRS990/OtherExpensesGrp/ProgramServicesAmt	0	565
IRS990/OtherExpensesGrp/TotalAmt	0	4031
IRS990/OtherExpensesGrp/TotalAmt	1	1512
IRS990/OtherExpensesGrp/TotalAmt	2	1000
IRS990/PartialLiquidationInd	0	0
IRS990/PayPremiumsPrsnlBnftCntrctInd	0	0
IRS990/PayrollTaxesGrp/ProgramServicesAmt	0	13019
IRS990/PayrollTaxesGrp/TotalAmt	0	13019
IRS990/PoliticalCampaignActyInd	0	0
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt	0	5669
IRS990/PrincipalOfficerNm	0	Judy Jablon
IRS990/ProfessionalFundraisingInd	0	0
IRS990/ProgramServiceRevenueGrp/BusinessCd	0	900099
IRS990/ProgramServiceRevenueGrp/Desc	0	training fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt	0	535339
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt	0	535339
IRS990/ProhibitedTaxShelterTransInd	0	0
IRS990/PYExcessBenefitTransInd	0	0
IRS990/QuidProQuoContributionsInd	0	0
IRS990/RcvFndsToPayPrsnlBnftCntrctInd	0	0
IRS990/ReconcilationRevenueExpnssAmt	0	94233
IRS990/RegularMonitoringEnfrcInd	0	1
IRS990/RelatedEntityInd	0	0
IRS990/RelatedOrganizationCtrlEntInd	0	0
IRS990/ReportInvestmentsOtherSecInd	0	0
IRS990/ReportLandBuildingEquipmentInd	0	0
IRS990/ReportOtherAssetsInd	0	0
IRS990/ReportOtherLiabilitiesInd	0	0
IRS990/ReportProgramRelatedInvstInd	0	0
IRS990/RevenueAmt	0	535339
IRS990ScheduleA/First5Years170Ind	0	X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt	0	The tax year 2016 is for the period October 16, 2016 to June 30, 2017.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc	0	Part II, Short Year Explanation:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt	0	23503
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt	0	23503
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt	0	535339
IRS990ScheduleA/PublicOrganization170Ind	0	X
IRS990ScheduleA/PublicSupportTotal170Amt	0	23503
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt	0	23503
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt	0	23503
IRS990ScheduleA/TotalSupportAmt	0	23503
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
IRS990/ScheduleBRequiredInd	0	1
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt	0	24000
IRS990ScheduleD/DonatedServicesUseFcltsAmt	0	24000
IRS990ScheduleD/ExpensesNotReportedAmt	0	24000
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt	0	0
IRS990ScheduleD/ExpensesSubtotalAmt	0	464609
IRS990ScheduleD/FootnoteTextInd	0	X
IRS990ScheduleD/RevenueNotReportedAmt	0	24000
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt	0	0
IRS990ScheduleD/RevenueSubtotalAmt	0	558842
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt	0	The Organization is a nonprofit organization that is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and, accordingly, is not liable for federal and state income taxes. The Organization follows accounting standards that provide clarification on accounting for uncertainty in income taxes recognized in the Organization's financial statements. The guidance prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken, or expected to be taken, in a tax return, and also provides guidance on derecognition, classification, interest and penalties, disclosure and transition. The Organization's policy is to recognize interest and penalties on unrecognized tax benefits in income tax expense. No interest and penalties were recorded during the period ending June 30, 2017. At June 30, 2017, there are no significant income tax uncertainties.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt	0	0
IRS990ScheduleD/TotalExpensesPerForm990Amt	0	464609
IRS990ScheduleD/TotalRevenuePerForm990Amt	0	558842
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt	0	582842
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt	0	488609
IRS990/ScheduleJRequiredInd	0	0
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt	0	Buffett Early Childhood Institute
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt	0	Samuel Meisels, Board Member is the Exec. Director of BECI
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd	0	0
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt	0	45775
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc	0	LFC performed training services for Institute
IRS990/ScheduleORequiredInd	0	1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	NJ
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	The 990 is reviewed by the board prior to submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	An interested person must disclose the existence of the financial interest and be given the opportunity to disclose all materials facts to directors and members of committee with governing board delegating powers considering the proposed transaction or arrangement. The Board requests that any interested parties disclose as potential conflicts arise and also annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	Compensation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	The Organization makes its Form 1023 and 990 filings available for public inspection upon request by calling the office during normal business hours.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	The Organization makes its governing documents, conflict of interest and financial statements available to the public upon request by calling the office during normal business hours.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	6	project management: Program service expenses 26,155. Management and general expenses 0. Fundraising expenses 0. Total expenses 26,155. strategic consultant: Program service expenses 33,109. Management and general expenses 500. Fundraising expenses 0. Total expenses 33,609. change agent convenings and development: Program service expenses 554. Management and general expenses 9,802. Fundraising expenses 0. Total expenses 10,356. payroll processing fees: Program service expenses 0. Management and general expenses 360. Fundraising expenses 0. Total expenses 360. Subcontracting fees: Program service expenses 149,821. Management and general expenses 2,059. Fundraising expenses 0. Total expenses 151,880.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	7	The audit committee will meet with the independent auditors to review the audit which will then be presented to the full board for approval.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Form 990, Part V, Line 13a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	6	Form 990, Part IX, line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	7	Form 990, Part XII, Line 2C:
IRS990/SchoolOperatingInd	0	0
IRS990/SignificantChangeInd	0	0
IRS990/SignificantNewProgramSrvcInd	0	0
IRS990/StatesWhereCopyOfReturnIsFldCd	0	NJ
IRS990/SubjectToProxyTaxInd	0	0
IRS990/TaxablePartyNotificationInd	0	0
IRS990/TaxExemptBondsInd	0	0
IRS990/TempOrPermanentEndowmentsInd	0	0
IRS990/TerminateOperationsInd	0	0
IRS990/TotalAssetsEOYAmt	0	122319
IRS990/TotalAssetsGrp/BOYAmt	0	0
IRS990/TotalAssetsGrp/EOYAmt	0	122319
IRS990/TotalCompGreaterThan150KInd	0	0
IRS990/TotalContributionsAmt	0	23503
IRS990/TotalEmployeeCnt	0	1
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt	0	10258
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt	0	41798
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt	0	412553
IRS990/TotalFunctionalExpensesGrp/TotalAmt	0	464609
IRS990/TotalGrossUBIAmt	0	0
IRS990/TotalLiabilitiesEOYAmt	0	28086
IRS990/TotalLiabilitiesGrp/BOYAmt	0	0
IRS990/TotalLiabilitiesGrp/EOYAmt	0	28086
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt	0	0
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt	0	94233
IRS990/TotalOtherCompensationAmt	0	0
IRS990/TotalProgramServiceExpensesAmt	0	412553
IRS990/TotalProgramServiceRevenueAmt	0	535339
IRS990/TotalReportableCompFromOrgAmt	0	33333
IRS990/TotalRevenueGrp/ExclusionAmt	0	0
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt	0	535339
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt	0	558842
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt	0	0
IRS990/TotalVolunteersCnt	0	8
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt	0	0
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt	0	122319
IRS990/TotReportableCompRltdOrgAmt	0	0
IRS990/TravelGrp/FundraisingAmt	0	117
IRS990/TravelGrp/ManagementAndGeneralAmt	0	4160
IRS990/TravelGrp/ProgramServicesAmt	0	31304
IRS990/TravelGrp/TotalAmt	0	35581
IRS990/TrnsfrExmptNonChrtblRltdOrgInd	0	0
IRS990/TypeOfOrganizationCorpInd	0	X
IRS990/UnrelatedBusIncmOverLimitInd	0	0
IRS990/UnrestrictedNetAssetsGrp/EOYAmt	0	94233
IRS990/UponRequestInd	0	X
IRS990/USAddress/AddressLine1Txt	0	500 MELROSE PLACE
IRS990/USAddress/CityNm	0	SOUTH ORANGE
IRS990/USAddress/StateAbbreviationCd	0	NJ
IRS990/USAddress/ZIPCd	0	07079
IRS990/VotingMembersGoverningBodyCnt	0	8
IRS990/VotingMembersIndependentCnt	0	8
IRS990/WebsiteAddressTxt	0	www.leadingforchildren.org
IRS990/WhistleblowerPolicyInd	0	1
ReturnHeader/BuildTS	0	2018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	1
ReturnHeader/BusinessOfficerGrp/PersonNm	0	Judy Jablon
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	9739511587
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2018-03-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	LEADING FOR CHILDREN
ReturnHeader/Filer/BusinessNameControlTxt	0	LEAD
ReturnHeader/Filer/EIN	0	812398176
ReturnHeader/Filer/PhoneNum	0	9739511587
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	500 MELROSE PLACE
ReturnHeader/Filer/USAddress/CityNm	0	SOUTH ORANGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	NJ
ReturnHeader/Filer/USAddress/ZIPCd	0	07079
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId	0	B830D86DE0B83DD00EAB597C40CF9070F2625141
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId	0	07FC4BC30A897A28230F40F2A9B220C0BAAE2B02
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd	0	P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt	0	96.225.92.15
ReturnHeader/FilingSecurityInformation/IPDt	0	2018-03-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd	0	ED
ReturnHeader/FilingSecurityInformation/IPTm	0	13:32:26
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	221430039
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	SOBEL & CO LLC CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	293 EISENHOWER PARKWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	LIVINGSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	070391711
ReturnHeader/PreparerPersonGrp/PhoneNum	0	9739949494
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2018-03-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	Bridget Hartnett
ReturnHeader/ReturnTs	0	2018-03-16T14:37:42-05:00
ReturnHeader/ReturnTypeCd	0	990
ReturnHeader/TaxPeriodBeginDt	0	2016-10-16
ReturnHeader/TaxPeriodEndDt	0	2017-06-30
ReturnHeader/TaxYr	0	2016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Assets: $122,319
Liabilities: $28,086
Net assets: $94,233
Revenue: $558,842
Expenses: $464,609
Net income: $94,233

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2023Summary only. Only limited summary data is available for this year.	$0.76	$0.09	$0.67	$1.48	$1.36	$0.12
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.62	$0.07	$0.56	$1.25	$1.27	$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.65	$0.07	$0.57	$1.68	$1.47	$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.57	$0.21	$0.36	$1.53	$1.37	$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.33	$0.13	$0.20	$1.15	$1.03	$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.12	$0.04	$0.08	$0.64	$0.65	$0.02
2017Detailed filing. Detailed filing data is available for this year.	$0.12	$0.03	$0.09	$0.56	$0.46	$0.09