2023-05-15T15:58:45-05:00 2022-06-30 HW&CO 23240 Chagrin Blvd Suite 700 Cleveland OH 441225450 990 2021-07-01 341640416 Lake Geauga Educational Assistance Foundation % PATRICIA EGAN LAKE 4405257095 7700 Clocktower Drive Kirtland OH 44094 Hallie Pallante Treasurer 4405257095 2023-05-15 true Hallie Pallante 999009999 David M Reape CPA P00068117 2168311200 2023-05-15 2021 2023-04-26 12:10:37Z Patricia Egan 7700 Clocktower Drive Kirtland OH 44094 586976 false X www.leaf-ohio.org X 1989 OH To deliver career and college access advisory programs connecting individuals to their best-fit careers. 10 10 12 37 26975 3068 214199 370104 225915 215883 298 91 166 898 440578 586976 72375 71250 0 0 264994 312426 0 0 46328 79441 98043 416810 481719 23768 105257 203478 301055 42504 35023 160974 266032 X To deliver career and college access advisory programs connecting individuals to their best-fit careers. true false 301665 96981 COLLEGE ACCESS AND FINANCIAL AID ADVISORY SERVICES: LEAF CONTRACTS DIRECTLY WITH SCHOOL DISTRICTS TO SUPPLY EXPERIENCED CAREER AND FINANCIAL AID ADVISORS TO THE HIGH SCHOOL, WHERE OUR ADVISORS WORK WITH STUDENTS AND THEIR FAMILIES. THE ADVISORS PROVIDE OBJECTIVE INFORMATION ON THE POSTSECONDARY EDUCATION PROCESS WHETHER FOR A TWO-YEAR, FOUR-YEAR OR TECHNICAL TRADE SCHOOL, INCLUDING APPLICATIONS, FAFSA FILINGS, ACT/SAT WAIVERS, FINANCIAL AID LITERACY, INTERPRETATION OF AWARD LETTERS AND SCHOLARSHIP/GRANT SEARCH OPPORTUNITIES. LEAF'S GOAL IS TO ASSIST STUDENTS IN CHOOSING WISELY, TRANSITIONING SUCCESSFULLY AND COMPLETING THEIR EDUCATION WITH A MINIMIZED DEBT LOAD. IN SCHOOL SERVICES INCLUDE ONE-ON-ONE APPOINTMENTS, INCLASS GROUP SESSIONS, AND PARENT/STUDENT FINANCIAL AID NIGHTS. THIS SERVICE ALSO INCLUDES INFORMATION PAMPHLETS AND NEWSLETTERS SENT DIRECTLY TO THE PARENT/GUARDIAN FOR FRESHMAN, SOPHOMORES, JUNIORS AND SENIORS. IN ALL, LEAF IMPACTS MORE THAN 16,000 STUDENTS/FAMILIES IN LAKE, GEAUGA, PORTAGE AND EASTERN CUYAHOGA COUNTIES, OHIO. 71250 71250 10850 SCHOLARSHIP MANAGEMENT: LEAF MANAGES AND ADMINISTERS SCHOLARSHIPS FOR SEVERAL THIRD-PARTY ORGANIZATIONS (KNOWN AS COMMUNITY SCHOLARSHIPS). THESE COMMUNITY SCHOLARSHIPS ARE FUNDED BY THE CLEVELAND FOUNDATION HARRIET B. STORRS FUND, THE CLEVELAND FOUNDATION WILLIS KELLY SCHOLARSHIP FUND, WILLOUGHBY SOUTH ALUMNI, WESTERN RESERVE JUNIOR LEAGUE, ABB, EASTERN LAKE COUNTY CHAMBER OF COMMERCE, ERIE AFFILIATES, AND THREE MEMORIAL FUNDS. LEAF CHARGES A NOMINAL ADMINISTRATIVE FEE TO MANAGE THESE SCHOLARSHIPS. IN ADDITION, LEAF MANAGES AND ADMINISTERS SCHOLARSHIPS THAT ARE FUNDED BY OUR OWN DONORS AND FUNDRAISING EFFORTS. 26975 RESOURCE CENTER: LEAF MANAGES A FREE RESOURCE CENTER FOR COMMUNITY RESIDENTS OF WHERE THEY CAN SCHEDULE ONE-ON-ONE APPOINTMENTS OR ATTEND A FREE RESOURCE CENTER SEMINAR ON A TOPIC RELATED TO COLLEGE AND CAREER ACCESS OR FINANCIAL AID LITERACY. TYPICALLY, LEAF WILL ADVISE MORE THAN 450 INDIVIDUALS IN OUR RESOURCE CENTER ANNUALLY. SINCE 2016, LEAF HAS PUBLISHED A 24-PAGE RESOURCE CENTER INFORMATION GUIDE, WHICH IS AN INFORMATION INTENSIVE RESOURCE FOR PARENTS OF HIGH SCHOOL JUNIORS AND SENIORS. TO OFFSET PROGRAM EXPENSES, REVENUES WERE OBTAINED THROUGH SPONSORSHIPS AND PLACEMENTS IN THE GUIDE. 4000 55000 Summer Melt 4000 55000 376915 true true false false false false false false true false true false false false true true false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 0 0 12 true true true false false false false false false false false false false false false false X 10 10 false false false false false false false true true false false false true true true true true true false false OH X PATRICIA EGAN 4405257095 7700 CLOCKTOWER DRIVE Kirtland OH 44094 Dr Trista Warren Executive Director 40.0 0.0 X 65500 0 1965 Keith Hohman President 5.0 0.0 X X 0 0 0 Megan Krippel Vice President 5.0 0.0 X X 0 0 0 Hallie Pallante Treasurer 5.0 0.0 X X 0 0 0 Nicki Burr Secretary 5.0 0.0 X X 0 0 0 Amy Capitena-DuFour Director 2.0 0.0 X 0 0 0 Linda Mangosh Director 2.0 0.0 X 0 0 0 Robert Malinowski Director 2.0 0.0 X 0 0 0 Anthony Podojil Director 2.0 0.0 X 0 0 0 Tamee Tucker Director 2.0 0.0 X 0 0 0 Brandon Robinson Director 2.0 0.0 X 0 0 0 Dawn Plante Director 2.0 0.0 X 0 0 0 65500 0 1965 0 false false false 0 8887 55226 305991 370104 HIGH SCHOOL ADVISORY SERVICES 611710 178058 178058 ADVERTISING 541800 26975 26975 SCHOLARSHIP ADMINISTRATION 611710 10850 10850 215883 91 91 0 0 0 0 0 0 0 8887 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 999999 898 898 898 586976 189806 26975 91 0 0 71250 71250 0 0 67465 50600 9444 7421 0 207913 157122 27920 22871 5526 4832 428 266 7150 6019 671 460 24372 18279 3412 2681 0 0 6600 6600 0 0 0 0 8773 8773 51627 40282 6353 4992 14022 10517 1963 1542 0 0 203 203 486 486 0 0 0 0 5654 4523 1131 EVENT EXPENSES 5660 5660 MISCELLANEOUS EXPENSE 3958 2969 554 435 DUES & SUBSCRIPTIONS 1060 1060 481719 376915 58476 46328 6763 57840 121351 101799 150 0 0 76883 0 0 0 0 0 0 0 0 0 0 0 0 0 0 75214 64533 0 0 0 0 0 0 203478 301055 12828 12950 0 0 29676 22073 0 0 0 0 0 0 0 0 0 0 0 0 42504 35023 X 44684 -58065 116290 324097 160974 266032 203478 301055 105257 -199 X false true X true false X 213596 42297 182507 214199 370104 1022703 0 0 213596 42297 182507 214199 370104 1022703 0 1022703 347 597 561 298 91 1894 9828 6882 4068 20778 238 1502 166 898 2804 1048179 1056693 0.97569 0.95630 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21469 21469 21469 21469 21469 21469 18308 3161 21469 38226 3082 23000 18308 1.00000 true false INVESTMENTS AT CLEVELAND FOUND 64533 F 64533 0 0 X 586976 586976 586976 481719 481719 481719 Part V, Line 4 - Intended Uses for Endowment Funds LEAF ADMINISTRATION ENDOWMENT FUND IS TO BE USED FOR SCHOLARSHIPS AND RELATED ADMINISTRATION EXPENSES. PART X - FIN 48 FOOTNOTE LEAF IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(c)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AS A CHARITABLE ORGANIZATION WHERBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. true Schol Award Dir to Univ 51 71250 Part I, Line 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS LEAF HOLDS AND ADMINISTERS FUNDS WHOSE PURPOSE IS TO PROVIDE SCHOLARSHIPS/GRANTS TO INDIVIDUAL STUDENTS SO THEY MAY ATTEND POST-SECONDARY EDUCATIONAL INSTITUTIONS. THESE FUNDS MAY BE USED FOR TUITION, FEES, ROOM AND BOARD, OR BOOKS AT ACCREDITED SCHOOLS WITHIN THE UNITED STATES. THE FUNDS WILL BE PUBLICIZED WITHOUT DISCRIMINATION. IT IS THE RESPONSIBILITY OF LEAF TO MAINTAIN RECORDS OF THE APPLICANTS, BOTH RECIPIENTS AND NON-RECIPIENTS, AND THE SELECTION PROCESS. WHEN APPLICABLE, LEAF WILL MONITOR THE ACADEMIC PERFORMANCE OF RECIPIENTS. THE TERMS REGARDING THE ACCEPTANCE OF AN AWARD ARE SET FORTH IN A WRITTEN AGREEMENT AND SIGNED BY THE RECIPIENT. TERMS INCLUDE, BUT ARE NOT LIMITED TO, THE AMOUNTS AND DURATION OF THE AWARD, THE INSTITUTION TO WHICH IT WILL BE PAID, REQIREMENTS WHICH WILL BE MET BY THE RECIPIENT FOR THE DURATION OF THE AWARD, AND THE PURPOSE OF THE AWARD (FOR EXAMPLE: TUITION, FEES, ROOM AND BOARD, BOOKS). ALL SCHOLARSHIP AWARDS ARE DISBURSED ONLY TO EDUCATIONAL INSTITUTIONS UNDER THE TERMS INDICATED (FOR EXAMPLE, THE ACADEMIC TERM AND PURPOSE OF THE AWARD). IF LEAF OBTAINS ANY INFORMATION INDICATING THAT ALL OR ANY PORTION OF THE SCHOLARSHIP IS NOT BEING USED IN THE PROPER MANNER, LEAF WILL INVESTIGATE THE RECIPIENT'S USE OF THE FUNDS. DURING THE INVESTIGATION PERIOD, FUNDS WILL BE WITHHELD. IF IT IS DETERMINED THE SCHOLARSHIP, IN PART OR WHOLE, HAS BEEN USED FOR IMPROPER PURPOSES, LEAF WILL TAKE ALL REASONABLE AND APPROPRIATE STEPS TO RECOVER FUNDS. LEAF WILL WITHHOLD ANY FUTURE FUNDS UNTIL THE RECIPIENT HAS MADE ASSURANCES THAT FUTURE FUNDS WILL NOT BE DIVERTED, AND LEAF WILL NOT RELEASE ANY FUTURE FUNDS UNTIL DIVERTED FUNDS ARE RECOVERED OR RESTORED. LEAF RETAINS RECORDS IN CONNECTION WITH ALL SCHOLARSHIPS/GRANTS APPLICANTS INCLUDING THE QUALIFICATIONS FOR EVALUATION, THE IDENTIFICATION OF APPLICANTS (INCLUDING ANY RELATIONSHIP OF ANY APPLICANT OR RECIPIENT TO LEAF STAFF AND BOARD OF DIRECTORS), THE PURPOSE AND AMOUNT OF EACH AWARD AND ANY ADDITIONAL INFORMATION OBTAINED IN COMPLYING WITH ITS ADMINISTRATION PROCEDURES. THIS PERTAINS TO ALL APPLICANTS, INCLUDING THOSE WHO ARE NON-RECIPIENTS. THESE RECORDS ARE KEPT FOR NO LESS THAN THREE YEARS AFTER FILING LEAF'S ANNUAL TAX RETURN FOR THE PERIOD IN WHICH THE LAST INSTALLMENT OF THE SCHOLARSHIP/GRANT WAS PAID. Form 990, Part III, Line 4d Summer Melt: SUMMER MELT WAS A PILOT PROGRAM BEGINNING IN JUNE 2022 AND EXTENDING THROUGH THE SUMMER. THE PURPOSE WAS TO ENCOURAGE HIGH RISK STUDENTS TO ATTEND COLLEGE. FEWER THAN ANTICIPATED STUDENTS ATTENDED DURING THAT SUMMER BECAUSE OF JOB AND OTHER COMMITMENTS. WHILE THE ADVISORS WORKED HARD TO ENGAGE THE STUDENTS, WE DETERMINED THAT THE PROGRAM WAS NOT VIABLE GOING FORWARD. FORM 990, PART VI, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 PRIOR TO FILING, THE FORM 990 IS PRESENTED TO THE EXECUTIVE DIRECTO AND FINANCE STAFF FOR REVIEW AND APPROVAL. THE FORM 990 IS THEN ELECTRONICALLY DISTRIBUTED TO THE BOARD OF DIRECTORS IN ADVANCE OF FILING. A BOARD OFFICER SIGNS THE 990 (8879-TE) AND THE 990 IS ELECTRONICALLY FILED. FORM 990, PART VI, LINE 12C ENFORCEMENT OF CONFLICTS POLICY EACH YEAR, THE BOARD MEMBERS ARE ASKED TO REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. AMONG OTHER THINGS, THE POLICY MAKES CLEAR THAT ALL DECISIONS OF THE BOARD, OFFICERS, AND EMPLOYEES OF THE ORGANIZATION ARE MADE SOLELY ON THE BASIS OF DESIRE TO PROMOTE THE BEST INTEREST OF THE ORGANIZATION AND THE PUBLIC GOOD. THE CONFLICT OF INTEREST REQUIRES BOARD MEMBERS TO IDENTIFY, TO THE BEST OF THEIR KNOWLEDGE, AFFILIATIONS, AND ORGANIZATIONS THAT MAY BE POTENTIALLY RELATED TO THE FINANCIALS, OR SUBSTANTIVE OPERATIONS OF THE ORGANIZATION. THEY ARE ALO ASKED TO IDENTIFY CIRCUMSTANCES INVOLVING THEMSELVES, OR A MEMBER OF THEIR EXTENDED FAMILY, THAT MAY BE CONSIDERED AS A CONFLICT OF INTEREST. AT THE STAFF LEVEL, THE ORGANIZATION'S PERSONNEL ALSO ENSURE THAT THERE ARE NO CONFLICTS OF INTEREST WHEN CONSIDERING THE ENGAGEMENT OF A NEW VENDOR. IF A POTENTIAL CONFLICT IS IDENTIFIED, APPROPRIATE STEPS ARE TAKEN TO BOTH ASSESS THE NATURE OF TEH POTENTIAL CONFLICT OF INTEREST AND SUBSEQUENTLY, TO ENSURE THAT THE POSSIBILITY OF AN ACTUAL CONFLICT IS MITIGATED. SUCH MITIGATION IS MANAGED AND THE LETTER AND SPIRIT OF THE CONFLICTS POLICY ARE UPHELD. FORM 990, PART VI, LINE 15A COMPENSATION PROCESS FOR TOP OFFICIAL THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS REVIEWED AND APPROVED BY THE PRESIDENT OF THE BOARD OF DIRECTORS AFTER CONSIDERATION OF COMPARABLE DATA FROM OUTSIDE SOURCES. SALARY AND BENEFITS ARE DOCUMENTED. FORM 990, PART VI, LINE 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION THE ORGANIZATION'S FORM 1023 AND FORM 990 ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FORM 990, WITHOUT SCHEDULE B, CAN ALSO BE FOUND ON SEVERAL PUBLICLY ACCESSIBLE WEBSITES.