LEO INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LEO INC (EIN 04-2378885)
- Tax period
- 2023-10-01 to 2024-09-30
- Filed
- 2025-08-04
- IRS object ID
- 202532169349301673
- Schema version
- 2023v6.0
- 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 C
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-08-04T16:36:34-05:00 | ReturnTs |
| Tax Period End | 2024-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 872525370 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CITRIN COOPERMAN ADVISORS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 30 BRAINTREE HL OFFICE PARK STE 300 | AddressLine1Txt |
| City | BRAINTREE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02184 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-10-01 | 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 | PO BOX 711 | AddressLine1Txt |
| City | LYNN | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01903 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KARA MURPHY | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 7815817220 | PhoneNum |
| Signature | 2025-08-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | AMANDA ADAMS | PreparerPersonNm |
| PTIN | P00748038 | PTIN |
| Phone | 7813562000 | PhoneNum |
| Preparation | 2025-08-01 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KARA MURPHY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 711 | AddressLine1Txt |
| City | LYNN | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01903 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $16,940,770 | 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 | 1965 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | TO STRENGTHEN THE GREATER LYNN COMMUNITY THROUGH RESOURCES AND SERVICES THAT PROVIDE OPPORTUNITIES FOR CHILDREN, FAMILIES AND INDIVIDUALS TO THRIVE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 144 | TotalEmployeeCnt |
| Total Volunteers | 270 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $15,928,014 | PYContributionsGrantsAmt |
| CY Contributions Grants | $16,696,282 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $71,679 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $59,867 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$885,752 | PYInvestmentIncomeAmt |
| CY Investment Income | $199,761 | CYInvestmentIncomeAmt |
| PY Other Revenue | $21,527 | PYOtherRevenueAmt |
| CY Other Revenue | -$19,090 | CYOtherRevenueAmt |
| PY Total Revenue | $15,135,468 | PYTotalRevenueAmt |
| CY Total Revenue | $16,936,820 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $4,511,554 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $4,166,140 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,558,739 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,125,354 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $19,598 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $12,028 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $49,663 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,821,156 | PYOtherExpensesAmt |
| CY Other Expenses | $1,605,419 | CYOtherExpensesAmt |
| PY Total Expenses | $13,911,047 | PYTotalExpensesAmt |
| CY Total Expenses | $13,908,941 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,224,421 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,027,879 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $16,653,765 | TotalAssetsBOYAmt |
| Total Assets EOY | $24,242,226 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,881,873 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,448,894 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $13,771,892 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $16,793,332 | NetAssetsOrFundBalancesEOYAmt |
| Mission | LEO INC.'S MISSION IS TO STRENGTHEN THE GREATER LYNN COMMUNITY THROUGH RESOURCES AND SERVICES THAT PROVIDE OPPORTUNITIES FOR CHILDREN, FAMILIES AND INDIVIDUALS TO THRIVE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $6,869,988 | ExpenseAmt |
| Grant | $44 | GrantAmt |
| Revenue | $59,867 | RevenueAmt |
| Desc | EARLY CHILDHOOD EDUCATION SERVICES INCLUDE HEAD START (AGES 3-5) AND EARLY HEAD START (AGES 6 WEEKS-3 YEARS) SERVICES IN LYNN. EARLY HEAD START INCLUDES A HOME-BASED COMPONENT AND ALSO SERVES WOMEN WHO ARE PREGNANT, UP TO AND BEYOND DELIVERY. IN THE PAST YEAR, LEO HAD 450 CHILDREN ENROLLED IN ITS PROGRAMS, WHICH ARE BASED ON A COMPREHENSIVE SCHOOL READINESS CURRICULUM, NUTRITIONAL AND WELLNESS GOALS, HEALTH ASSESSMENTS, AND BEHAVIORAL AND MENTAL HEALTH SUPPORT. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,491,805 | ExpenseAmt |
| Grant | $4,042,272 | GrantAmt |
| Revenue | -$20,525 | RevenueAmt |
| Desc | LEO INC. PROVIDES FUEL ASSISTANCE THROUGH THE MASSACHUSETTS HOME ENERGY ASSISTANCE PROGRAM (HEAP), WHICH PROTECTS ELIGIBLE LOW-INCOME HOUSEHOLDS FROM THE HIGH COST OF HOME HEATING. ELIGIBILITY. BENEFITS ARE BASED ON FAMILY SIZE AND INCOME. ANNUALLY, LEO SERVES APPROXIMATELY 3,500 HOUSEHOLDS AND MORE THAN 7,500 INDIVIDUALS. THE MAJORITY OF HOUSEHOLDS SERVED INCLUDE A CHILD UNDER THE AGE OF 5, A RESIDENT AGE 60 OR OLDER, AND/OR AN INDIVIDUAL WITH DISABILITIES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $834,690 | ExpenseAmt |
| Grant | $123,824 | GrantAmt |
| Desc | LEO'S COMMUNITY SERVICE PROGRAM INCLUDES SERVICES TO STABILIZE INDIVIDUALS FACING FINANCIAL EMERGENCIES AS A RESULT OF POVERTY. WITHIN THIS PROGRAM, LEO'S VOLUNTEER INCOME TAX ASSISTANCE (VITA) PROGRAM FILED 184 TAX RETURNS FOR 120 ELIGIBLE CLIENTS, WHO CLAIMED TAX CREDITS RESULTING IN $334,000 IN REFUNDS, MONEY THAT WAS REINVESTED INTO THE COMMUNITY. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $12,196,483 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | 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 | 47 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 144 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| 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 | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | 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 |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KARA MURPHY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7815817220 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 711 | AddressLine1Txt |
| City | LYNN | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01903 | 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 LOW | |||||||
| PRESIDENT | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| POSAN UNG | |||||||
| VICE PRESIDENT | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| CHRIS BENDICKSEN | |||||||
| TREASURER | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KIMBERLY ROWE-CUMMINGS | |||||||
| CLERK | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| EDDIE GOMEZ | |||||||
| ASST CLERK | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| PAOLA COLUNGA | |||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| JACQUELINE GALLO | |||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| JANE LAVIOE | |||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| NICOLE MCCLAIN | |||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| ADRIANA MOSCHELLA | |||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| JOYCE M REEN | |||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| JAMES HIGGS | |||||||
| PRESIDENT | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DIANA PEREZ | |||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| BIRGITTA S DAMON | |||||||
| CHIEF EXECUTIVE OFFICER | 40.00 | Yes (X) | $177,748 | $0 | $46,695 | ||
| KARA MURPHY | |||||||
| CHIEF FINANCIAL OFFICER | 40.00 | Yes (X) | $143,088 | $0 | $25,212 | ||
| LILIAN ROMERO | |||||||
| CHIEF PROGRAM OFFICER | 40.00 | $130,098 | $0 | $31,821 | Yes (X) | ||
| JENNIFER L MAUCHE | |||||||
| DIRECTOR OF HR | 40.00 | $115,886 | $0 | $37,728 | Yes (X) | ||
| BRIDGET G BERTRAND | |||||||
| PROGRAM DIRECTOR | 40.00 | $135,830 | $0 | $13,977 | Yes (X) | ||
| LISA MCFADDEN | |||||||
| DEVELOPMENT DIRECTOR | 40.00 | $117,626 | $0 | $23,359 | Yes (X) | ||
| MARILYN PERRY | |||||||
| DIRECTOR OF NUTRITION & HEALTH | 40.00 | $117,651 | $0 | $17,665 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $937,927 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $196,457 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| DEIULIS BROTHERS CONSTRUCTION CO INC | |||||
| 31 COLLINS ST TERRACE | LYNN | MA | 01902 | GENERAL CONTRACTOR | $2,491,819 |
| SV DESIGN LLC | |||||
| 126 DODGE ST | BEVERLY | MA | 01915 | ARCHITECTURAL DESIGN | $146,515 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $24,886 | FundraisingAmt |
| Government Grants | $15,339,860 | GovernmentGrantsAmt |
| All Other Contributions | $1,331,536 | AllOtherContributionsAmt |
| Noncash Contributions | $71,519 | NoncashContributionsAmt |
| Total Contributions | $16,696,282 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| FOOD SERVICE | 624100 | $25,360 | $25,360 |
| PARENT FEES | 624100 | $23,110 | $23,110 |
| FISCAL AGENT FEES | 561000 | $11,397 | $11,397 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $59,867 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $199,761 | TotalRevenueColumnAmt |
| Exclusion | $199,761 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $5,385 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $24,886 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $3,950 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,435 | TotalRevenueColumnAmt |
| Exclusion | $1,435 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LOSS ON WEATHERIZATION PROGRAM | Desc |
| Business | 624100 | BusinessCd |
| Total Revenue Column | -$20,525 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$20,525 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | -$20,525 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,936,820 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $39,342 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $201,196 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,166,140 | TotalAmt |
| Program Services | $4,166,140 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $402,257 | TotalAmt |
| Management And General | $402,257 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,019,821 | TotalAmt |
| Program Services | $5,324,673 | ProgramServicesAmt |
| Management And General | $695,148 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $258,442 | TotalAmt |
| Program Services | $217,722 | ProgramServicesAmt |
| Management And General | $40,720 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $858,376 | TotalAmt |
| Program Services | $756,043 | ProgramServicesAmt |
| Management And General | $102,333 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $586,458 | TotalAmt |
| Program Services | $505,964 | ProgramServicesAmt |
| Management And General | $80,494 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,368 | TotalAmt |
| Management And General | $58,368 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,000 | TotalAmt |
| Fundraising | $36,000 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,028 | TotalAmt |
| Fundraising | $12,028 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,000 | TotalAmt |
| Program Services | $68,875 | ProgramServicesAmt |
| Management And General | $17,125 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,416 | TotalAmt |
| Program Services | $61,316 | ProgramServicesAmt |
| Management And General | $100 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $243,549 | TotalAmt |
| Program Services | $182,833 | ProgramServicesAmt |
| Management And General | $60,716 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,419 | TotalAmt |
| Program Services | $70,601 | ProgramServicesAmt |
| Management And General | $40,818 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $439,638 | TotalAmt |
| Program Services | $366,392 | ProgramServicesAmt |
| Management And General | $73,246 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,618 | TotalAmt |
| Program Services | $57,657 | ProgramServicesAmt |
| Management And General | $8,961 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,024 | TotalAmt |
| Program Services | $76,379 | ProgramServicesAmt |
| Management And General | $7,645 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $155,156 | TotalAmt |
| Program Services | $146,843 | ProgramServicesAmt |
| Management And General | $8,313 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,831 | TotalAmt |
| Program Services | $6,522 | ProgramServicesAmt |
| Management And General | $51,309 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| FOOD | $105,454 | $104,876 | $578 | |
| PROGRAM SUPPLIES | $48,642 | $48,642 | ||
| DUES AND FEES | $45,117 | $33,171 | $11,946 | |
| CAPITAL PROJECT EXPENSE | $1,635 | $1,635 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,552 | TotalAmt |
| Program Services | $1,834 | ProgramServicesAmt |
| Management And General | $2,718 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,908,941 | TotalAmt |
| Program Services | $12,196,483 | ProgramServicesAmt |
| Management And General | $1,662,795 | ManagementAndGeneralAmt |
| Fundraising | $49,663 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,258,514 | BOYAmt |
| EOY | $3,709,275 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,346,722 | BOYAmt |
| EOY | $1,619,245 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,302,796 | BOYAmt |
| EOY | $774,253 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $160,607 | BOYAmt |
| EOY | $133,346 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $20,018,326 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,313,440 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,177,988 | BOYAmt |
| EOY | $17,704,886 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $407,138 | BOYAmt |
| EOY | $301,221 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,653,765 | BOYAmt |
| EOY | $24,242,226 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,513,450 | BOYAmt |
| EOY | $2,524,673 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $947,313 | BOYAmt |
| EOY | $1,423,266 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $3,178,755 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $421,110 | BOYAmt |
| EOY | $322,200 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,881,873 | BOYAmt |
| EOY | $7,448,894 | 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 | $8,271,911 | BOYAmt |
| EOY | $10,341,100 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,499,981 | BOYAmt |
| EOY | $6,452,232 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,771,892 | BOYAmt |
| EOY | $16,793,332 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,653,765 | BOYAmt |
| EOY | $24,242,226 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $3,027,879 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$6,439 | OtherChangesInNetAssetsAmt |
| 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 | $11,993,544 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,502,187 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,104,369 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $15,928,014 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $16,696,282 | CurrentTaxYearAmt |
| Total | $75,224,396 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,993,544 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,502,187 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,104,369 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $15,928,014 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $16,696,282 | CurrentTaxYearAmt |
| Total | $75,224,396 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $75,224,396 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $130,315 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $110,988 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $99,473 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $92,139 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $199,761 | CurrentTaxYearAmt |
| Total | $632,676 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $159 | CurrentTaxYearMinus1YearAmt |
| Total | $159 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $75,857,231 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $415,864 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99170 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99170 | 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (1) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $36,000 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $36,000 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | LEO HAS ENGAGED A LOBBYING FIRM TO PROVIDE STRATEGIC CONSULTING, ADVOCACY, AND LOBBYING SERVICES. THESE SERVICES AIM TO EDUCATE LEGISLATORS AND GOVERNMENT OFFICIALS ABOUT THE IMPACT OF LEO'S EARLY CHILDHOOD EDUCATION PROGRAMS AND PROJECTS. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,242,611 | OtherCostOrOtherBasisAmt |
| Book Value | $1,242,611 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,254,219 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,096,189 | DepreciationAmt |
| Book Value | $2,158,030 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $370,578 | OtherCostOrOtherBasisAmt |
| Depreciation | $217,251 | DepreciationAmt |
| Book Value | $153,327 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,150,918 | OtherCostOrOtherBasisAmt |
| Book Value | $14,150,918 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $17,704,886 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE LIABILITIES | Desc |
| Amt | $322,200 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $322,200 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $16,968,107 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $6,812 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $20,525 | OtherRevenueAmt |
| Revenue Not Reported | $27,337 | RevenueNotReportedAmt |
| Revenue Subtotal | $16,940,770 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$3,950 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$3,950 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $16,936,820 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $13,946,667 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $6,812 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $30,914 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $37,726 | ExpensesNotReportedAmt |
| Expenses Subtotal | $13,908,941 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $13,908,941 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE AGENCY 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, 2024 AND 2023, MANAGEMENT BELIEVES THAT THE AGENCY HAS NO MATERIAL UNCERTAIN TAX POSITIONS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | LOSS ON WEATHERIZATION PROGRAM 20,525. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | DIRECT FUNDRAISING EVENT EXPENSES -3,950. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | DIRECT FUNDRAISING EVENT EXPENSES 3,950. BAD DEBT EXPENSE 6,439. LOSS ON WEATHERIZATION PROGRAM 20,525. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | BOWLING BONANZA | Event1Nm |
| Gross Receipts Event1 | $30,271 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $24,886 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $5,385 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $2,799 | RentFacilityCostsEvent1Amt |
| Other Direct Expenses Event1 | $1,151 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $30,271 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $24,886 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $5,385 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $2,799 | RentFcltyCostsTotalEventsAmt |
| Oth Direct Expnss Total Events | $1,151 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $3,950 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $1,435 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|---|
| ENERGY ASSISTANCE | 7676 | $4,042,272 | |||
| BASIC NEEDS ASSISTANCE | 554 | $59,333 | $64,535 | PER POUND COST FROM FOOD BANK | FOOD |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ALL PASS-THROUGH PAYMENTS ARE FUNDED BY STATE, FEDERAL, OR PRIVATE CONTRACTS. EACH SOURCE HAS ITS ELIGIBILITY REQUIREMENTS THAT ARE MET PRIOR TO ISSUING PAYMENTS AND MONITORED TO ENSURE COMPLIANCE. | 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 (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BIRGITTA S DAMON | ||||||||||||||
| CHIEF EXECUTIVE OFFICER | $177,748 | $0 | $0 | $0 | $0 | $0 | $11,009 | $0 | $35,686 | $0 | $224,443 | $0 | $0 | $0 |
| KARA MURPHY | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $143,088 | $0 | $0 | $0 | $0 | $0 | $8,792 | $0 | $16,420 | $0 | $168,300 | $0 | $0 | $0 |
| LILIAN ROMERO | ||||||||||||||
| CHIEF PROGRAM OFFICER | $130,098 | $0 | $0 | $0 | $0 | $0 | $8,164 | $0 | $23,657 | $0 | $161,919 | $0 | $0 | $0 |
| JENNIFER L MAUCHE | ||||||||||||||
| DIRECTOR OF HR | $115,886 | $0 | $0 | $0 | $0 | $0 | $7,221 | $0 | $30,507 | $0 | $153,614 | $0 | $0 | $0 |
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 |
| Bond Issued | 2023-11-08 | BondIssuedDt |
| Issue Price | $6,900,000 | IssuePriceAmt |
| Purpose | BUILDING RENOVATION | 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 |
| Retired | $1,037,469 | RetiredAmt |
| Total Proceeds | $4,334,375 | TotalProceedsAmt |
| Capital Expenditures | $4,334,375 | CapitalExpendituresAmt |
| Refunding Tax Exempt Bonds | 0 | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | 0 | 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 | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | 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 | Yes (1) | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | 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 | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 3: | FormAndLineReferenceDesc |
| Explanation | THE AMOUNT REPORTED IN PART I FOR THE ISSUE PRICE DOES NOT AGREE TO THE AMOUNT REPORTED IN PART II FOR THE TOTAL PROCEEDS OF ISSUE BECAUSE THE ORGANIZATION HAS NOT DRAWN DOWN ON ALL OF THE FUNDS AUTHORIZED UNDER THE ISSUANCE. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $4,988 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Food Inventory FoodInventoryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 60000 | ContributionCnt |
| Noncash Contributions Rpt F990 | $64,535 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | OFFICE SUPPLIES | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,996 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | THE AMOUNTS IN COLUMN B REPRESENT THE NUMBER OF CONTRIBUTIONS RECEIVED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 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 BOARD OF DIRECTORS. |
| 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 19 | LEO INC.'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | BAD DEBT EXPENSE -6,439. |
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