LEO INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: LEO INC (EIN 04-2378885)
Tax period: 2019-10-01 to 2020-09-30
Filed: 2021-10-26
IRS object ID: 202112999349301431
Schema version: 2019v5.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule K
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-10-26T10:10:47-05:00	ReturnTs
Tax Period End	2020-09-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	222428965	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CITRIN COOPERMAN & COMPANY LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	10 FORBES ROAD WEST	AddressLine1Txt
City	BRAINTREE	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02184	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-10-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	042378885	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LEO INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	LEOI	BusinessNameControlTxt
Phone	7815817220	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	156 BROAD STREET	AddressLine1Txt
City	LYNN	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01901	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BIRGITTA S DAMON	PersonNm
Person Title	CHIEF EXECUTIVE OFFICER	PersonTitleTxt
Phone	7815817220	PhoneNum
Signature	2021-10-26	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JEFFREY ALVANAS	PreparerPersonNm
PTIN	P01988325	PTIN
Phone	7813562000	PhoneNum
Preparation	2021-10-26	PreparationDt

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	BIRGITTA S DAMON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	156 BROAD STREET	AddressLine1Txt
City	LYNN	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01901	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$12,216,268	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.LEOINC.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1964	FormationYr
Legal Domicile State	MA	LegalDomicileStateCd
Activity Or Mission	LEO, INC. WORKS TO ALLEVIATE THE IMMEDIATE IMPACT OF POVERTY AND TO PROVIDE PATHWAYS TO FINANCIAL STABILITY FOR INDIVIDUALS AND FAMILIES, AS WELL AS STRENGTHEN THE GREATER COMMUNITY OF LYNN AND ITS SURROUNDING TOWNS.	ActivityOrMissionDesc
Voting Members Governing Body	14	VotingMembersGoverningBodyCnt
Voting Members Independent	14	VotingMembersIndependentCnt
Total Employee	160	TotalEmployeeCnt
Total Volunteers	220	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$11,875,094	PYContributionsGrantsAmt
CY Contributions Grants	$11,993,544	CYContributionsGrantsAmt
PY Program Service Revenue	$123,167	PYProgramServiceRevenueAmt
CY Program Service Revenue	$59,827	CYProgramServiceRevenueAmt
PY Investment Income	$47,144	PYInvestmentIncomeAmt
CY Investment Income	$23,511	CYInvestmentIncomeAmt
PY Other Revenue	$128,197	PYOtherRevenueAmt
CY Other Revenue	$139,386	CYOtherRevenueAmt
PY Total Revenue	$12,173,602	PYTotalRevenueAmt
CY Total Revenue	$12,216,268	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$5,787,893	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$6,319,428	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$5,120,340	PYOtherExpensesAmt
CY Other Expenses	$5,641,253	CYOtherExpensesAmt
PY Total Expenses	$10,908,233	PYTotalExpensesAmt
CY Total Expenses	$11,960,681	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,265,369	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$255,587	CYRevenuesLessExpensesAmt
Total Assets BOY	$10,837,648	TotalAssetsBOYAmt
Total Assets EOY	$12,216,141	TotalAssetsEOYAmt
Total Liabilities BOY	$2,558,166	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$3,681,072	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$8,279,482	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$8,535,069	NetAssetsOrFundBalancesEOYAmt
Mission	LEO, INC. PROVIDES A BROAD RANGE OF PROGRAMS TO ELIGIBLE LOW-INCOME RESIDENTS IN LYNN, MA AND ITS SURROUNDING COMMUNITIES TO ALLEVIATE THE IMMEDIATE IMPACTS OF POVERTY AND TO ESTABLISH PATHWAYS TO LONG-TERM FINANCIAL STABILITY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$5,104,809	ExpenseAmt
Revenue	$59,827	RevenueAmt
Desc	EARLY EDUCATION AND CHILD CARE SERVICES INCLUDE HEAD START (AGES 3-5), EARLY HEAD START (AGES BIRTH-3) AND AFTER SCHOOL CARE (AGES 5-12) AT FOUR CHILD CARE CENTERS IN LYNN, MA AND THROUGH A HOME-BASED COMPONENT. ANNUALLY, LEO PROVIDES SERVICES FOR MORE THAN 600 CHILDREN. THE PROGRAMS ARE BASED ON A COMPREHENSIVE SCHOOL READINESS CURRICULUM, NUTRITIONAL AND WELLNESS GOALS, HEALTH ASSESSMENTS AND BEHAVIORAL AND MENTAL HEALTH SUPPORT. LEO ALSO SERVES YOUNG WOMEN WHO ARE PREGNANT, UP TO AND BEYOND DELIVERY.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$3,912,896	ExpenseAmt
Desc	LEO, INC. PROVIDES FUEL ASSISTANCE THROUGH THE MASSACHUSETTS LOW INCOME HOUSING ENERGY ASSISTANCE PROGRAM (LIHEAP), WHICH PROTECTS ELIGIBLE LOW-INCOME HOUSEHOLDS FROM THE HIGH COST OF HOME HEATING. ELIGIBILITY AND BENEFITS ARE BASED ON FAMILY SIZE AND INCOME. ANNUALLY, LEO SERVES APPROXIMATELY 3,000 HOUSEHOLDS AND NEARLY 7,000 INDIVIDUALS. THE MAJORITY OF HOUSEHOLDS SERVED INCLUDE A CHILD UNDER THE AGE OF 5, A RESIDENT AGE 60 OR OLDER, OR AN INDIVIDUAL WITH DISABILITIES. LEO'S WEATHERIZATION AND ENERGY CONSERVATION OFFICE IMPROVES HOMES BY ADDRESSING DAMAGED, UNSAFE OR INEFFICIENT SYSTEMS IN RESIDENCES THAT QUALIFIED THROUGH LIHEAP.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$1,338,846	ExpenseAmt
Revenue	$32,582	RevenueAmt
Desc	COMMUNITY SERVICE PROGRAM - SERVICES TO STABILIZE INDIVIDUALS FACING FINANCIAL EMERGENCIES AS A RESULT OF POVERTY.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$10,356,551	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	39	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	160	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	14	GoverningBodyVotingMembersCnt
Independent Voting Member	14	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd
Other	Yes (X)	OtherInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BIRGITTA S DAMON	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7815817220	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	156 BROAD STREET	AddressLine1Txt
City	LYNN	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01901	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
JAMES CARRIGAN
PRESIDENT	0.50	Yes (X)	Yes (X)	$0	$0	$0
PASTOR POSAN UNG
VICE PRESIDENT	0.50	Yes (X)	Yes (X)	$0	$0	$0
JIM LOW
TREASURER	0.50	Yes (X)	Yes (X)	$0	$0	$0
JAMES HIGGS
CLERK	0.50	Yes (X)	Yes (X)	$0	$0	$0
KIMBERLY ROWE CUMMINGS
ASST CLERK	0.50	Yes (X)	Yes (X)	$0	$0	$0
DIANE PEREZ
DIRECTOR	0.50	Yes (X)		$0	$0	$0
JOHN AUGERI
DIRECTOR	0.50	Yes (X)		$0	$0	$0
JANE LAVIOE
DIRECTOR	0.50	Yes (X)		$0	$0	$0
ROBERT EASTMAN
DIRECTOR	0.50	Yes (X)		$0	$0	$0
MARILYN FOSTER
DIRECTOR	0.50	Yes (X)		$0	$0	$0
JAY MACMANUS
DIRECTOR	0.50	Yes (X)		$0	$0	$0
JOYCE M REEN
DIRECTOR	0.50	Yes (X)		$0	$0	$0
THELMA VELASQUEZ
DIRECTOR	0.50	Yes (X)		$0	$0	$0
JACQUELINE GALLO
DIRECTOR	0.50	Yes (X)		$0	$0	$0
BIRGITTA DAMON
CHIEF EXECUTIVE OFFICER	40.00		Yes (X)	$159,018	$0	$26,042
KRISTINA SAMPON
CFO	40.00		Yes (X)	$136,699	$0	$12,931
RUTH NJOROGE
CONTROLLER / CFO	40.00		Yes (X)	$93,187	$0	$9,780
LILIAN ROMERO
CHIEF PROGRAM OFFICER	40.00			$113,549	$0	$10,836	Yes (X)
BRIDGET BERTRAND
PROGRAM DIRECTOR	40.00			$103,821	$0	$7,193	Yes (X)
MCFADDEN LISA
DEVELOPMENT DIRECTOR	40.00			$101,631	$0	$12,532	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$707,905	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$79,314	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	5	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
ATLANTIC WEATHERIZATION LLC
61R JEFFERSON AVENUE SALEM	SALEM	MA	01970	WEATHERIZATION SERVICES	$297,457
JOHN'S FUEL SERVICE DBA JOHN'S OIL CO
15 AVON STREET	LYNN	MA	01905	FUEL ASSISTANCE	$262,847
JOHN'S FUEL SERVICE INC
15 AVON STREET	LYNN	MA	01905	WEATHERIZATION SERVICES	$207,978
JEFF LAMBRAY ENTERPRISES LLC
100 CUMMINGS CENTRE SUITE 328K	BEVERLY	MA	01915	WEATHERIZATION SERVICES	$147,336
AIR-TIGHT WEATHARIZATION LLC
50 ROUNDLETT WAY	MIDDLETON	MA	01949	WEATHERIZATION SERVICES	$138,385

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	6	CntrctRcvdGreaterThan100KCnt
Government Grants	$10,714,088	GovernmentGrantsAmt
All Other Contributions	$1,279,456	AllOtherContributionsAmt
Noncash Contributions	$50,875	NoncashContributionsAmt
Total Contributions	$11,993,544	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	PARENT AND OTHER PROGRAM	Desc
Business	900099	BusinessCd
Total Revenue Column	$59,827	TotalRevenueColumnAmt
Related Or Exempt Func Income	$59,827	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$59,827	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$23,511	TotalRevenueColumnAmt
Exclusion	$23,511	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$106,804	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$106,804	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$106,804	TotalRevenueColumnAmt
Exclusion	$106,804	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	900099	BusinessCd
Total Revenue Column	$32,582	TotalRevenueColumnAmt
Related Or Exempt Func Income	$32,582	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$32,582	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$12,216,268	TotalRevenueColumnAmt
Related Or Exempt Func Income	$92,409	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$130,315	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$266,237	TotalAmt
Management And General	$266,237	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$4,817,174	TotalAmt
Program Services	$4,164,598	ProgramServicesAmt
Management And General	$652,576	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$189,402	TotalAmt
Program Services	$152,317	ProgramServicesAmt
Management And General	$37,085	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$565,341	TotalAmt
Program Services	$456,068	ProgramServicesAmt
Management And General	$109,273	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$481,274	TotalAmt
Program Services	$405,157	ProgramServicesAmt
Management And General	$76,117	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$119,243	TotalAmt
Program Services	$49,541	ProgramServicesAmt
Management And General	$69,702	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$22,525	TotalAmt
Program Services	$22,023	ProgramServicesAmt
Management And General	$502	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$94,542	TotalAmt
Program Services	$76,037	ProgramServicesAmt
Management And General	$18,505	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$447,336	TotalAmt
Program Services	$299,813	ProgramServicesAmt
Management And General	$147,523	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$202,045	TotalAmt
Program Services	$141,156	ProgramServicesAmt
Management And General	$60,889	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$64,289	TotalAmt
Program Services	$4,328	ProgramServicesAmt
Management And General	$59,961	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
CONSUMER ASSISTANCE, SU	$4,250,956	$4,248,849	$2,107
MISCELLENEOUS	$121,369	$58,620	$62,749
STAFF TRAINING	$79,669	$78,511	$1,158
FOOD	$69,519	$68,390	$1,129

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$169,760	TotalAmt
Program Services	$131,143	ProgramServicesAmt
Management And General	$38,617	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$11,960,681	TotalAmt
Program Services	$10,356,551	ProgramServicesAmt
Management And General	$1,604,130	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$4,144,414	BOYAmt
EOY	$5,699,388	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$934,915	BOYAmt
EOY	$829,021	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$408,786	BOYAmt
EOY	$502,091	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$63,533	BOYAmt
EOY	$101,686	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$7,175,384	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,287,523	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$5,089,906	BOYAmt
EOY	$4,887,861	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$196,094	BOYAmt
EOY	$196,094	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$10,837,648	BOYAmt
EOY	$12,216,141	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$807,915	BOYAmt
EOY	$662,829	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$156,748	BOYAmt
EOY	$534,873	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$1,593,503	BOYAmt
EOY	$1,513,670	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
EOY	$969,700	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,558,166	BOYAmt
EOY	$3,681,072	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$6,446,988	BOYAmt
EOY	$6,496,763	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,832,494	BOYAmt
EOY	$2,038,306	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,279,482	BOYAmt
EOY	$8,535,069	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$10,837,648	BOYAmt
EOY	$12,216,141	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$255,587	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$10,275,748	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$10,177,323	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,624,643	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$11,875,094	CurrentTaxYearMinus1YearAmt
Current Tax Year	$12,038,294	CurrentTaxYearAmt
Total	$54,991,102	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$10,275,748	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$10,177,323	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,624,643	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$11,875,094	CurrentTaxYearMinus1YearAmt
Current Tax Year	$12,038,294	CurrentTaxYearAmt
Total	$54,991,102	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$54,991,102	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,744	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$9,233	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$18,460	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$45,643	CurrentTaxYearMinus1YearAmt
Current Tax Year	$23,511	CurrentTaxYearAmt
Total	$108,591	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,040	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$131,103	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$119,487	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$113,638	CurrentTaxYearMinus1YearAmt
Current Tax Year	$106,804	CurrentTaxYearAmt
Total	$472,072	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$10,554	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,884	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,584	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$14,559	CurrentTaxYearMinus1YearAmt
Current Tax Year	$31,630	CurrentTaxYearAmt
Total	$63,211	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$55,634,976	TotalSupportAmt
Gross Receipts Rltd Activities	$406,923	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.98840	PublicSupportCY170Pct
Public Support PY170	0.99040	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,234,551	OtherCostOrOtherBasisAmt
Book Value	$1,234,551	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,768,109	OtherCostOrOtherBasisAmt
Depreciation	$2,202,543	DepreciationAmt
Book Value	$3,565,566	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$11,098	OtherCostOrOtherBasisAmt
Depreciation	$11,098	DepreciationAmt
Book Value	$0	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$161,626	OtherCostOrOtherBasisAmt
Depreciation	$73,882	DepreciationAmt
Book Value	$87,744	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$4,887,861	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$12,902,836	TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts	$686,568	DonatedServicesAndUseFcltsAmt
Revenue Not Reported	$686,568	RevenueNotReportedAmt
Revenue Subtotal	$12,216,268	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$12,216,268	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$12,647,249	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$686,568	DonatedServicesUseFcltsAmt
Expenses Not Reported	$686,568	ExpensesNotReportedAmt
Expenses Subtotal	$11,960,681	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$11,960,681	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	LEO INC. IS A TAX-EXEMPT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AND IS GENERALLY EXEMPT FROM INCOME TAXES PURSUANT TO SECTION 501(A) OF THE CODE. THE AGENCY IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON UNRELATED BUSINESS INCOME, IF ANY. LEO INC. ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC TOPIC INCOME TAXES. THIS TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR FINANCIAL STATEMENT RECOGNITION OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THIS TOPIC ALSO PROVIDES GUIDANCE ON RECOGNITION, DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AT SEPTEMBER 30, 2020 AND 2019, MANAGEMENT BELIEVES THAT THE AGENCY HAS NO MATERIAL UNCERTAIN TAX POSITIONS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	BIRGITTA DAMON	PersonNm
Title	CHIEF EXECUTIVE OFFICER	TitleTxt
Base Compensation Filing Org	$159,018	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$26,042	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$185,060	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 3	FormAndLineReferenceDesc
Explanation	THE EXECUTIVE COMMITTEE CONDUCTS A SURVEY OF ORGANIZATIONS SIMILAR IN SIZE AND MISSION TO LEO, INC., TAKING INTO CONSIDERATION ANY DIFFERENCES IN THE DUTIES PERFORMED BY THE VARIOUS CHIEF EXECUTIVE OFFICERS. THE BOARD THEN COMPARES THE RESULTS OF THE SURVEY WITH THE PERFORMANCE OF THE CHIEF EXECUTIVE OFFICER OF LEO, INC.	ExplanationTxt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	MASSACHUSETTS DEVELOPMENT FINANCE AGENCY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issuer EIN	043431814	BondIssuerEIN
CUSIP	NONEAVAIL	CUSIPNum
Bond Issued	2013-11-22	BondIssuedDt
Issue Price	$2,106,000	IssuePriceAmt
Purpose	REFINANCE EXISTING DEBT AND CAPITAL IMPROVEMENTS TO REAL PROPERTY.	PurposeDesc
Defeased	0	DefeasedInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Pool Financing	0	PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Total Proceeds	$2,106,000	TotalProceedsAmt
Capital Expenditures	$301,794	CapitalExpendituresAmt
Other Spent Proceeds	$1,804,206	OtherSpentProceedsAmt
Substantial Completion	2016	SubstantialCompletionYr
Refunding Tax Exempt Bonds	0	RefundingTaxExemptBondsInd
Refunding Taxable Bonds	0	RefundingTaxableBondsInd
Final Allocation Made	Yes (1)	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (1)	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	0	OwningBondFinancedPropertyInd
Any Lease Arrangements	Yes (1)	AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop	0	MgmtContractBondFincdPropInd
Any Research Agreements	0	AnyResearchAgreementsInd
Private Bus Concerning UBI	0.02550	PrivateBusConcerningUBIPct
Total Private Business Use	0.02550	TotalPrivateBusinessUsePct
Bond Iss Meet Prvt Sec Pymt Test	Yes (1)	BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop	0	ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond Remdtd	0	ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	0	Form8038TFiledInd
Rebate Not Due Yet	0	RebateNotDueYetInd
Exception To Rebate	Yes (1)	ExceptionToRebateInd
No Rebate Due	0	NoRebateDueInd
Variable Rate Issue	Yes (1)	VariableRateIssueInd
Hedge Identified In Bks And Rec	0	HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC	0	GrossProceedsInvestedInGICInd
Gross Proceeds Invested	0	GrossProceedsInvestedInd
Written Proc To Monitor Reqs	0	WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Procedures Corrective Action	0	ProceduresCorrectiveActionInd

Schedule M IRS990ScheduleM

Food Inventory FoodInventoryGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	2	ContributionCnt
Noncash Contributions Rpt F990	$50,875	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	A DRAFT COPY OF THE FORM 990 WAS INITIALLY REVIEWED BY THE ORGANIZATION'S CHIEF FINANCIAL OFFICER. NEXT, THE DRAFT WAS REVIEWED BY THE CHIEF EXECUTIVE OFFICER AND FULL BOARD OF DIRECTORS. THE RETURN WAS REVIEWED AND DISCUSSED AT A BOARD MEETING AND THEN SIGNED BY THE CHIEF EXECUTIVE OFFICER.
FORM 990, PART VI, SECTION B, LINE 12C	THE POLICY REQUIRES BOARD MEMBERS, OFFICERS AND ALL MANAGEMENT EMPLOYEES TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE EACH YEAR. THE QUESTIONNAIRE IS REVIEWED BY THE CHIEF EXECUTIVE OFFICER AND THE BOARD PRESIDENT FOR ANY CONFLICTS. THE QUESTIONNAIRES OF THE CHIEF EXECUTIVE OFFICER AND THE BOARD PRESIDENT ARE REVIEWED BY THE OTHER MEMBERS OF THE BOARD.
FORM 990, PART VI, SECTION B, LINE 15	THE EXECUTIVE COMMITTEE CONDUCTS A SURVEY OF ORGANIZATIONS SIMILAR IN SIZE AND MISSION TO LEO, INC. TAKING INTO CONSIDERATION ANY DIFFERENCES IN THE DUTIES PERFORMED BY THE VARIOUS CHIEF EXECUTIVE OFFICERS. THE BOARD THEN COMPARES THE RESULTS OF THE SURVEY WITH THE PERFORMANCE OF THE CHIEF EXECUTIVE OFFICER OF LEO, INC. THE CHIEF EXECUTIVE OFFICER IS RESPONSIBLE FOR SETTING AND DETERMINING WAGE RATES FOR KEY EMPLOYEES WITH RESPECT TO COMPARABLE SALARIES WITHIN THE SURROUNDING AREA.
FORM 990, PART VI, SECTION C, LINE 18	LEO, INC.'S FEDERAL FORM 990 IS AVAILABLE TO THE GENERAL PUBLIC AT WWW.GUIDESTAR.ORG. LEO, INC.'S FORM 1023 IS AVAILABLE UPON REQUEST AS INDICATED IN PART VI SECTION C LINE 18.
FORM 990, PART VI, SECTION C, LINE 19	LEO, INC.'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
PART XII, LINE 2C:	NO CHANGE FROM PRIOR YEAR.