2025-08-04T16:36:34-05:00 2024-09-30 872525370 CITRIN COOPERMAN ADVISORS LLC 30 BRAINTREE HL OFFICE PARK STE 300 BRAINTREE MA 02184 990 2023-10-01 042378885 LEO INC LEOI 7815817220 PO BOX 711 LYNN MA 01903 KARA MURPHY CHIEF FINANCIAL OFFICER 7815817220 2025-08-01 1 0 AMANDA ADAMS P00748038 7813562000 2025-08-01 2023 2025-03-06 01:10:19Z KARA MURPHY PO BOX 711 LYNN MA 01903 16940770 0 X WWW.LEOINC.ORG X 1965 MA TO STRENGTHEN THE GREATER LYNN COMMUNITY THROUGH RESOURCES AND SERVICES THAT PROVIDE OPPORTUNITIES FOR CHILDREN, FAMILIES AND INDIVIDUALS TO THRIVE. 13 13 144 270 0 0 15928014 16696282 71679 59867 -885752 199761 21527 -19090 15135468 16936820 4511554 4166140 0 0 7558739 8125354 19598 12028 49663 1821156 1605419 13911047 13908941 1224421 3027879 16653765 24242226 2881873 7448894 13771892 16793332 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. 0 0 6869988 44 59867 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. 4491805 4042272 -20525 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. 834690 123824 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. 12196483 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 47 0 1 144 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X KARA MURPHY 7815817220 PO BOX 711 LYNN MA 01903 JAMES LOW PRESIDENT 0.50 X X 0 0 0 POSAN UNG VICE PRESIDENT 0.50 X X 0 0 0 CHRIS BENDICKSEN TREASURER 0.50 X X 0 0 0 KIMBERLY ROWE-CUMMINGS CLERK 0.50 X X 0 0 0 EDDIE GOMEZ ASST CLERK 0.50 X X 0 0 0 PAOLA COLUNGA DIRECTOR 0.50 X 0 0 0 JACQUELINE GALLO DIRECTOR 0.50 X 0 0 0 JANE LAVIOE DIRECTOR 0.50 X 0 0 0 NICOLE MCCLAIN DIRECTOR 0.50 X 0 0 0 ADRIANA MOSCHELLA DIRECTOR 0.50 X 0 0 0 JOYCE M REEN DIRECTOR 0.50 X 0 0 0 JAMES HIGGS PRESIDENT 0.50 X X 0 0 0 DIANA PEREZ DIRECTOR 0.50 X 0 0 0 BIRGITTA S DAMON CHIEF EXECUTIVE OFFICER 40.00 X 177748 0 46695 KARA MURPHY CHIEF FINANCIAL OFFICER 40.00 X 143088 0 25212 LILIAN ROMERO CHIEF PROGRAM OFFICER 40.00 X 130098 0 31821 JENNIFER L MAUCHE DIRECTOR OF HR 40.00 X 115886 0 37728 BRIDGET G BERTRAND PROGRAM DIRECTOR 40.00 X 135830 0 13977 LISA MCFADDEN DEVELOPMENT DIRECTOR 40.00 X 117626 0 23359 MARILYN PERRY DIRECTOR OF NUTRITION & HEALTH 40.00 X 117651 0 17665 937927 0 196457 8 0 1 0 DEIULIS BROTHERS CONSTRUCTION CO INC 31 COLLINS ST TERRACE LYNN MA 01902 GENERAL CONTRACTOR 2491819 SV DESIGN LLC 126 DODGE ST BEVERLY MA 01915 ARCHITECTURAL DESIGN 146515 2 24886 15339860 1331536 71519 16696282 FOOD SERVICE 624100 25360 25360 PARENT FEES 624100 23110 23110 FISCAL AGENT FEES 561000 11397 11397 59867 199761 199761 5385 24886 3950 1435 1435 LOSS ON WEATHERIZATION PROGRAM 624100 -20525 -20525 -20525 16936820 39342 0 201196 4166140 4166140 402257 402257 6019821 5324673 695148 258442 217722 40720 858376 756043 102333 586458 505964 80494 58368 58368 36000 36000 12028 12028 86000 68875 17125 61416 61316 100 243549 182833 60716 111419 70601 40818 439638 366392 73246 66618 57657 8961 84024 76379 7645 155156 146843 8313 57831 6522 51309 FOOD 105454 104876 578 PROGRAM SUPPLIES 48642 48642 DUES AND FEES 45117 33171 11946 CAPITAL PROJECT EXPENSE 1635 1635 4552 1834 2718 13908941 12196483 1662795 49663 7258514 3709275 1346722 1619245 1302796 774253 160607 133346 20018326 2313440 6177988 17704886 407138 301221 16653765 24242226 1513450 2524673 947313 1423266 3178755 421110 322200 2881873 7448894 X 8271911 10341100 5499981 6452232 13771892 16793332 16653765 24242226 X 3027879 -6439 X 0 1 X 1 1 1 X 11993544 12502187 18104369 15928014 16696282 75224396 11993544 12502187 18104369 15928014 16696282 75224396 75224396 130315 110988 99473 92139 199761 632676 159 159 75857231 415864 0.99170 0.99170 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 36000 0 0 36000 0 PART II-B, LINE 1: 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. 1242611 1242611 4254219 2096189 2158030 370578 217251 153327 14150918 14150918 17704886 OPERATING LEASE LIABILITIES 322200 322200 X 16968107 6812 20525 27337 16940770 -3950 -3950 16936820 13946667 6812 30914 37726 13908941 0 13908941 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. BOWLING BONANZA 30271 24886 5385 2799 1151 30271 24886 5385 2799 1151 3950 1435 1 ENERGY ASSISTANCE 7676 4042272 BASIC NEEDS ASSISTANCE 554 59333 64535 PER POUND COST FROM FOOD BANK FOOD PART I, LINE 2: 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. X X 0 0 0 0 0 0 0 0 0 BIRGITTA S DAMON CHIEF EXECUTIVE OFFICER 177748 0 0 0 0 0 11009 0 35686 0 224443 0 0 0 KARA MURPHY CHIEF FINANCIAL OFFICER 143088 0 0 0 0 0 8792 0 16420 0 168300 0 0 0 LILIAN ROMERO CHIEF PROGRAM OFFICER 130098 0 0 0 0 0 8164 0 23657 0 161919 0 0 0 JENNIFER L MAUCHE DIRECTOR OF HR 115886 0 0 0 0 0 7221 0 30507 0 153614 0 0 0 A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2023-11-08 6900000 BUILDING RENOVATION 0 0 0 A 1037469 4334375 4334375 0 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 PART II, LINE 3: 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. X 1 4988 FMV X 60000 64535 FMV X OFFICE SUPPLIES 1 1996 FMV 0 0 0 0 PART I, COLUMN (B): THE AMOUNTS IN COLUMN B REPRESENT THE NUMBER OF CONTRIBUTIONS RECEIVED. 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.