2021-10-26T10:10:47-05:00 2020-09-30 222428965 CITRIN COOPERMAN & COMPANY LLP 10 FORBES ROAD WEST BRAINTREE MA 02184 990 2019-10-01 042378885 LEO INC LEOI 7815817220 156 BROAD STREET LYNN MA 01901 BIRGITTA S DAMON CHIEF EXECUTIVE OFFICER 7815817220 2021-10-26 1 JEFFREY ALVANAS P01988325 7813562000 2021-10-26 2019 2022-09-23 18:48:47Z BIRGITTA S DAMON 156 BROAD STREET LYNN MA 01901 12216268 0 X WWW.LEOINC.ORG X 1964 MA 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. 14 14 160 220 0 0 11875094 11993544 123167 59827 47144 23511 128197 139386 12173602 12216268 0 0 0 0 5787893 6319428 0 0 0 5120340 5641253 10908233 11960681 1265369 255587 10837648 12216141 2558166 3681072 8279482 8535069 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. 0 0 5104809 59827 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. 3912896 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. 1338846 32582 COMMUNITY SERVICE PROGRAM - SERVICES TO STABILIZE INDIVIDUALS FACING FINANCIAL EMERGENCIES AS A RESULT OF POVERTY. 10356551 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 39 0 1 160 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X BIRGITTA S DAMON 7815817220 156 BROAD STREET LYNN MA 01901 JAMES CARRIGAN PRESIDENT 0.50 X X 0 0 0 PASTOR POSAN UNG VICE PRESIDENT 0.50 X X 0 0 0 JIM LOW TREASURER 0.50 X X 0 0 0 JAMES HIGGS CLERK 0.50 X X 0 0 0 KIMBERLY ROWE CUMMINGS ASST CLERK 0.50 X X 0 0 0 DIANE PEREZ DIRECTOR 0.50 X 0 0 0 JOHN AUGERI DIRECTOR 0.50 X 0 0 0 JANE LAVIOE DIRECTOR 0.50 X 0 0 0 ROBERT EASTMAN DIRECTOR 0.50 X 0 0 0 MARILYN FOSTER DIRECTOR 0.50 X 0 0 0 JAY MACMANUS DIRECTOR 0.50 X 0 0 0 JOYCE M REEN DIRECTOR 0.50 X 0 0 0 THELMA VELASQUEZ DIRECTOR 0.50 X 0 0 0 JACQUELINE GALLO DIRECTOR 0.50 X 0 0 0 BIRGITTA DAMON CHIEF EXECUTIVE OFFICER 40.00 X 159018 0 26042 KRISTINA SAMPON CFO 40.00 X 136699 0 12931 RUTH NJOROGE CONTROLLER / CFO 40.00 X 93187 0 9780 LILIAN ROMERO CHIEF PROGRAM OFFICER 40.00 X 113549 0 10836 BRIDGET BERTRAND PROGRAM DIRECTOR 40.00 X 103821 0 7193 MCFADDEN LISA DEVELOPMENT DIRECTOR 40.00 X 101631 0 12532 707905 0 79314 5 0 1 0 ATLANTIC WEATHERIZATION LLC 61R JEFFERSON AVENUE SALEM SALEM MA 01970 WEATHERIZATION SERVICES 297457 JOHN'S FUEL SERVICE DBA JOHN'S OIL CO 15 AVON STREET LYNN MA 01905 FUEL ASSISTANCE 262847 JOHN'S FUEL SERVICE INC 15 AVON STREET LYNN MA 01905 WEATHERIZATION SERVICES 207978 JEFF LAMBRAY ENTERPRISES LLC 100 CUMMINGS CENTRE SUITE 328K BEVERLY MA 01915 WEATHERIZATION SERVICES 147336 AIR-TIGHT WEATHARIZATION LLC 50 ROUNDLETT WAY MIDDLETON MA 01949 WEATHERIZATION SERVICES 138385 6 10714088 1279456 50875 11993544 PARENT AND OTHER PROGRAM 900099 59827 59827 59827 23511 23511 106804 0 106804 106804 106804 MISCELLANEOUS 900099 32582 32582 32582 12216268 92409 0 130315 266237 266237 4817174 4164598 652576 189402 152317 37085 565341 456068 109273 481274 405157 76117 119243 49541 69702 22525 22023 502 94542 76037 18505 447336 299813 147523 202045 141156 60889 64289 4328 59961 CONSUMER ASSISTANCE, SU 4250956 4248849 2107 MISCELLENEOUS 121369 58620 62749 STAFF TRAINING 79669 78511 1158 FOOD 69519 68390 1129 169760 131143 38617 11960681 10356551 1604130 0 4144414 5699388 934915 829021 408786 502091 63533 101686 7175384 2287523 5089906 4887861 196094 196094 10837648 12216141 807915 662829 156748 534873 1593503 1513670 969700 2558166 3681072 X 6446988 6496763 1832494 2038306 8279482 8535069 10837648 12216141 255587 0 X X 0 1 X 1 1 1 X 10275748 10177323 10624643 11875094 12038294 54991102 10275748 10177323 10624643 11875094 12038294 54991102 54991102 11744 9233 18460 45643 23511 108591 1040 131103 119487 113638 106804 472072 10554 2884 3584 14559 31630 63211 55634976 406923 0.98840 0.99040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1234551 1234551 5768109 2202543 3565566 11098 11098 0 161626 73882 87744 4887861 X 12902836 686568 686568 12216268 0 12216268 12647249 686568 686568 11960681 0 11960681 PART X, LINE 2: 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. X X 0 0 0 0 0 0 0 0 0 BIRGITTA DAMON CHIEF EXECUTIVE OFFICER 159018 0 0 0 0 0 0 0 26042 0 185060 0 0 0 PART I, LINE 3 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. A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 NONEAVAIL 2013-11-22 2106000 REFINANCE EXISTING DEBT AND CAPITAL IMPROVEMENTS TO REAL PROPERTY. 0 0 0 A 2106000 301794 1804206 2016 0 0 1 1 A 0 1 0 0 0.02550 0.02550 1 0 0 A 0 0 1 0 1 0 0 0 0 A 0 X 2 50875 FMV 0 0 0 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.