Liabilities / Assets
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
Leather and Iron
EIN 82-1680334 • 501(c)3 • Siloam Springs, AR
Profile
Developing leaders to transform underdeveloped communities in difficult regions around the world.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
61st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
71st percentile
Higher net margin than 71% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
62nd percentile
Faster asset growth than 62% of similar nonprofits.
Revenue Growth
14th percentile
Faster revenue growth than 14% of similar nonprofits.
Balance Sheet
Assets
Up$87,474
Up $4,258 (+5.1%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Up$87,474
Up $4,258 (+5.1%) from 2023
Revenue
Down$25,722
Down $38,050 (-60%) from 2023
Expenses
Down$21,464
Down $48,708 (-69%) from 2023
Net Income
Up$4,258
Up $10,658 (+167%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $87,474
- Liabilities
- $0
- Net assets
- $87,474
- Revenue
- $25,722
- Expenses
- $21,464
- Net income
- $4,258
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 3, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $25,722
Mission and Program Overview
Mission
Developing leaders to transform underdeveloped communities in difficult regions around the world.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| DEVELOPED A SELF-SUSTAINING AGRICULTURE PROJECT IN SENEGAL | $0 | $5,000 |
| 6 TRIPS TO 6 AFRICAN COUNTRIES FOR TRAININGS, COACHING, AND ENCOURAGEMENT | $0 | $2,321 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| STEPHEN BARNETT | Ex-Officio/CEO | - | $0 | - | - |
| BRANDON COLE | Board Member | - | $0 | - | - |
| DARREN KERNS | Treasurer | - | $0 | - | - |
| WAYNE MCKEEGAN | Board Chair | - | $0 | - | - |
| BRIAN MATCHELL | Board Member | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Leather and Iron
- EIN
- 82-1680334
- Phone
- 4795495656
- Address
- PO BOX 921, SILOAM SPRINGS, AR 72761
Signing Officer
- Name
- Stephen Barnett
- Title
- Executive Director
- Phone
- 4795495656
- Signed
- 2025-11-03
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Frost Pllc
- Address
- 4375 N VANTAGE DRIVE SUITE 403, FAYETTEVILLE, AR 72703
- Preparer
- Janet M Ptacek
- Phone
- 4796954300
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 14
“Description: depreciation. Amount: 4,920. Description: other expenses. Amount: 7,258. Total to form 990-ez, line 14: 12,178.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: travel. Amount: 579. Description: computer software. Amount: 3,179. Description: program expenses. Amount: 5,000. Description: miscellaneous expenses. Amount: 444. Description: supplies. Amount: 84. Total to form 990-ez, line 16: 9,286.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: cash advance. Beg. Of year amount: 7,721. End of year amount: 12,021. Description: inventory. Beg. Of year amount: 20,843. End of year amount: 20,843. Description: other depreciable assets. Beg. Of year amount: 19,680. End of year amount: 14,760.”
Raw XML Appendix177 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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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | BOARD CHAIR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 48244 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 47624 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 9286 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | DEVELOPING LEADERS TO TRANSFORM UNDERDEVELOPED COMMUNITIES IN DIFFICULT REGIONS AROUND THE WORLD. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | DEVELOPED A SELF-SUSTAINING AGRICULTURE PROJECT IN SENEGAL |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | 6 TRIPS TO 6 AFRICAN COUNTRIES FOR TRAININGS, COACHING, AND ENCOURAGEMENT |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 1 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 5000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 2321 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | AR |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 21464 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 7321 |
| IRS990EZ/TotalRevenueAmt | 0 | 25722 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | HTTPS://LEATHERANDIRON.ORG/ |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
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| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 299236 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.77470 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.77060 |
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| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt | 0 | 35026 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 67418 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
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| 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 | DESCRIPTION: DEPRECIATION. AMOUNT: 4,920. DESCRIPTION: OTHER EXPENSES. AMOUNT: 7,258. TOTAL TO FORM 990-EZ, LINE 14: 12,178. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: TRAVEL. AMOUNT: 579. DESCRIPTION: COMPUTER SOFTWARE. AMOUNT: 3,179. DESCRIPTION: PROGRAM EXPENSES. AMOUNT: 5,000. DESCRIPTION: MISCELLANEOUS EXPENSES. AMOUNT: 444. DESCRIPTION: SUPPLIES. AMOUNT: 84. TOTAL TO FORM 990-EZ, LINE 16: 9,286. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: CASH ADVANCE. BEG. OF YEAR AMOUNT: 7,721. END OF YEAR AMOUNT: 12,021. DESCRIPTION: INVENTORY. BEG. OF YEAR AMOUNT: 20,843. END OF YEAR AMOUNT: 20,843. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 19,680. END OF YEAR AMOUNT: 14,760. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | STEPHEN BARNETT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4795495656 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-03 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LEATHER AND IRON |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LEAT |
| ReturnHeader/Filer/EIN | 0 | 821680334 |
| ReturnHeader/Filer/PhoneNum | 0 | 4795495656 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 921 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SILOAM SPRINGS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | AR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 72761 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 710817652 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | FROST PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4375 N VANTAGE DRIVE SUITE 403 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FAYETTEVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | AR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 72703 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4796954300 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-03 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JANET M PTACEK |
| ReturnHeader/ReturnTs | 0 | 2025-11-07T12:09:44-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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