Civic Intelligence

Leapfrog Learning Lab Inc.

EIN 82-1994008 • 501(c)3 • Oakland, CA

Pub. 78 Eligible990-N Coverage

Profile

FOSTER COLLABORATION

4118 Lyman RoadOakland, CA 94602

www.leaplearn.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

86th percentile

0.32x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

95th percentile

1.00x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

92nd percentile

58%

Higher net margin than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

77th percentile

23%

Faster asset growth than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

76th percentile

28%

Faster revenue growth than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$322,601

Up $60,293 (+23%) from 2024

Liabilities

Flat

$103,458

Flat from 2024

Net Assets

Up

$219,143

Up $60,293 (+38%) from 2024

Operations
Liabilities / Revenue95th percentileNet Margin92nd percentile

Revenue

Up

$103,173

Up $22,526 (+28%) from 2024

Expenses

Up

$42,880

Up $42,790 (+47544%) from 2024

Net Income

Down

$60,293

Down $20,264 (-25%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth77th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2019: $193,018Liabilities 2019: $107,6112019Assets 2020: $189,870Liabilities 2020: $105,075Net Assets 2020: $84,7952020Assets 2021: $210,808Liabilities 2021: $106,580Net Assets 2021: $104,2282021Assets 2022: $170,763Liabilities 2022: $104,785Net Assets 2022: $65,9782022Assets 2023: $183,136Liabilities 2023: $104,843Net Assets 2023: $78,2932023Assets 2024: $262,308Liabilities 2024: $103,458Net Assets 2024: $158,8502024Assets 2025: $322,601Liabilities 2025: $103,458Net Assets 2025: $219,1432025

Highlighted filing

2025

Assets$322,601
Liabilities$103,458
Net Assets$219,143
Open 2025 Filing

Operations Trend

Revenue Growth76th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2019: $83,849Expenses 2019: $93,582Net Income 2019: -$9,7332019Revenue 2020: $111,900Expenses 2020: $74,324Net Income 2020: $37,5762020Revenue 2021: $57,144Expenses 2021: $36,736Net Income 2021: $20,4082021Revenue 2022: $0Expenses 2022: $23,450Net Income 2022: -$23,4502022Revenue 2023: $35,000Expenses 2023: $22,685Net Income 2023: $12,3152023Revenue 2024: $80,647Expenses 2024: $90Net Income 2024: $80,5572024Revenue 2025: $103,173Expenses 2025: $42,880Net Income 2025: $60,2932025

Highlighted filing

2025

Revenue$103,173
Expenses$42,880
Net Income$60,293
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$322,601
Liabilities
$103,458
Net assets
$219,143
Revenue
$103,173
Expenses
$42,880
Net income
$60,293
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.23$1.03$2.19$1.03$0.43$0.60
2024Detailed filing. Detailed filing data is available for this year.$2.62$1.03$1.59$0.81$0.00$0.81
2023Detailed filing. Detailed filing data is available for this year.$1.83$1.05$0.78$0.35$0.23$0.12
2022Detailed filing. Detailed filing data is available for this year.$1.71$1.05$0.66$0.00$0.23$0.23
2021Detailed filing. Detailed filing data is available for this year.$2.11$1.07$1.04$0.57$0.37$0.20
2020Detailed filing. Detailed filing data is available for this year.$1.90$1.05$0.85$1.12$0.74$0.38
2019Summary only. Only limited summary data is available for this year.$1.93$1.08$0.84$0.94$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 1, 2026
Return Version
2025v4.0
Gross Receipts
$103,173
Mission and Program Overview

Mission

FOSTER COLLABORATION

Program Services

DescriptionGrantsExpenses
WORKSHOPS - ACCELERATE COLLABORATION KIT$0$130
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KAYLA KIRSCHPresidentPT$0--
MOLI STEINERTChair-$0--
MIRIAM ABRAMSTreasurer-$0--
DAVID SIBBETSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Leapfrog Learning Lab Inc
EIN
82-1994008
Phone
5104824049
Address
4118 LYMAN ROAD, Oakland, CA 94602

Signing Officer

Name
Kayla a Kirsch
Title
President
Phone
5104824049
Signed
2026-03-01

Preparer

Firm
R & A Tax & Accounting LLC
Address
153 Pine St, Massapequa Park, NY 11762
Preparer
Anthony Aversano
Phone
6313277874
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“REIMBURSEMENTS 6873.”

Form 990EZ, Part I, Line 16

“Quickbooks payments fees 80.”

Form 990EZ, Part I, Line 16

“TAXES & LICENSES 50.”

Form 990EZ, Part II, Line 24

“OTHER ASSETS”

Form 990EZ, Part II, Line 26

“Accounts payable & credit cards 103458. 103458.”

Raw XML Appendix171 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0KAYLA KIRSCH
IRS990EZ/BooksInCareOfDetail/PhoneNum05104824049
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt04118 LYMAN ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0OAKLAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0946021810
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0262308
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0322601
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt060293
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt042750
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0262308
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0322601
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0103173
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0158850
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0219143
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0158850
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0219143
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KAYLA KIRSCH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MOLI STEINERT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MIRIAM ABRAMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DAVID SIBBET
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0130
IRS990EZ/OtherRevenueTotalAmt06873
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0FOSTER COLLABORATION
IRS990EZ/ProgramServiceRevenueAmt096300
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0WORKSHOPS - ACCELERATE COLLABORATION KIT
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0130
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0103458
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0103458
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt042880
IRS990EZ/TotalProgramServiceExpensesAmt0130
IRS990EZ/TotalRevenueAmt0103173
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.leaplearn.org
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt096300
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt077517
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt035000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt057144
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0265961
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0265961
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt096300
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt077517
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt035000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt057144
IRS990ScheduleA/Total509Grp/TotalAmt0265961
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt096300
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt077517
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt035000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt057144
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0265961
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REIMBURSEMENTS 6873.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1QUICKBOOKS PAYMENTS FEES 80.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TAXES & LICENSES 50.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCOUNTS PAYABLE & CREDIT CARDS 103458. 103458.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KAYLA A KIRSCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05104824049
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEAPFROG LEARNING LAB INC
ReturnHeader/Filer/BusinessNameControlTxt0LEAP
ReturnHeader/Filer/EIN0821994008
ReturnHeader/Filer/PhoneNum05104824049
ReturnHeader/Filer/USAddress/AddressLine1Txt04118 LYMAN ROAD
ReturnHeader/Filer/USAddress/CityNm0Oakland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094602
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461734080
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0R & A Tax & Accounting LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0153 Pine St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Massapequa Park
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011762
ReturnHeader/PreparerPersonGrp/PhoneNum06313277874
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANTHONY AVERSANO
ReturnHeader/ReturnTs02026-03-09T03:54:26-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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