LEARNING THROUGH AN EXPANDED ARTS PROGRAM INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- LEARNING THROUGH AN EXPANDED ARTS PROGRAM INC (EIN 13-2925233)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-02-07
- IRS object ID
- 201430389349301133
- Schema version
- 2012v2.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-02-07T12:29:50-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 271728945 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | O'CONNOR DAVIES LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15 ESSEX RD | AddressLine1 |
| City | PARAMUS | City |
| State | NJ | State |
| ZIP Code | 076521412 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 132925233 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEARNING THROUGH AN EXPANDED ARTS PROGRAM INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LEAR | NameControl |
| Phone | 2127694160 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 441 WEST END AVE | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10024 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ILA LANE GROSS | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 2127694160 | Phone |
| Date Signed | 2014-02-07 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BRIAN M FLYNN | Name |
| PTIN | P00739850 | PTIN |
| Phone | 2017129800 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | ILA LANE GROSS | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 441 WEST END AVE | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10024 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 3662341 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.LEAPNYC.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1977 | YearFormation |
| State Legal Domicile | NY | StateLegalDomicile |
| Activity Or Mission Description | LEARNING THROUGH AN EXPANDED ARTS PROGRAM, INC. (LEAP) IS A NONPROFIT EDUCATIONAL SERVICES ORGANIZATION COMMITTED TO IMPROVING THE QUALITY OF PUBLIC EDUCATION THROUGH A HANDS-ON, ARTS-BASED APPROACH TO TEACHING THE ACADEMIC CURRICULUM. LEAP AIMS TO INSTILL A LOVE OF LEARNING IN ALL STUDENTS AND EMPOWER THEM TO REACH THEIR FULL POTENTIAL. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 6 | NbrIndependentVotingMembers |
| Total Nbr Employees | 139 | TotalNbrEmployees |
| Total Nbr Volunteers | 31 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1358797 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1642132 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 2737656 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1824048 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 15147 | InvestmentIncomePriorYear |
| Investment Income Current Year | 18450 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 42481 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 4111600 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3527111 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1934492 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1533699 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 33080 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 221888 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2146810 | OtherExpensePriorYear |
| Other Expenses Current Year | 2109365 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 4081302 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3676144 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 30298 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -149033 | RevenuesLessExpensesCY |
| Total Assets BOY | 3646470 | TotalAssetsBOY |
| Total Assets EOY | 3761360 | TotalAssetsEOY |
| Total Liabilities BOY | 99829 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 335964 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 3546641 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 3425396 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | LEARNING THROUGH AN EXPANDED ARTS PROGRAM, INC. (LEAP) IS A NONPROFIT EDUCATIONAL SERVICES ORGANIZATION COMMITTED TO IMPROVING THE QUALITY OF PUBLIC EDUCATION THROUGH A HANDS-ON, ARTS-BASED APPROACH TO TEACHING THE ACADEMIC CURRICULUM. LEAP AIMS TO INSTILL A LOVE OF LEARNING IN ALL STUDENTS AND EMPOWER THEM TO REACH THEIR FULL POTENTIAL. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 2696936 | Expense |
| Revenue | 1824048 | Revenue |
| Description | LEAP'S PROGRAMS USE AN INTERDISCIPLINARY, ARTS-BASED, HANDS-ON APPROACH TO TEACHING THE ACADEMIC CURRICULUM. IN ADDITION TO PROGRAMS THAT DEVELOP STUDENTS' CREATIVITY, CULTURAL SENSITIVITY, AND CRITICAL THINKING SKILLS, LEAP OFFERS STANDARDS-BASED LITERACY, SOCIAL STUDIES, MATH, AND SCIENCE PROGRAMS DESIGNED TO INCREASE STUDENTS' ABILITY TO MEET THE NEW COMMON CORE STANDARDS. LEAP TAILORS EVERY PROGRAM TO THE SPECIFIC NEEDS OF SCHOOLS AND INDIVIDUAL CLASSROOMS. OUR EXTENSIVE AVAILABLE PROGRAMMING INCLUDES ONE-DAY ASSEMBLIES, IN-SCHOOL AND AFTER SCHOOL RESIDENCIES OF VARYING LENGTHS, PROFESSIONAL DEVELOPMENT, CURRICULAR MATERIALS FOR TEACHERS AND CULTURAL INSTITUTIONS, AND PARENTAL INVOLVEMENT WORKSHOPS. LEAP BRINGS OUR SPECIALLY TRAINED TEACHING ARTISTS-INCLUDING ANIMATORS, POETS, MUSICIANS, VIDEO ARTISTS, PHOTOGRAPHERS, SCULPTORS, MURALISTS, DANCERS, AND MORE-TO PUBLIC SCHOOL STUDENTS TO ENHANCE THEIR ART SKILLS AND CREATIVITY WHILE IMPLEMENTING THE ACADEMIC CURRICULUM.IN 2012-2013, LEAP SERVED APPROXIMATELY 200 SCHOOLS. LEAP PRIMARILY WORKED WITH DISADVANTAGED STUDENTS IN PRE-K TO 12TH GRADE PROVIDING A WIDE RANGE OF PROGRAMS RANGING FROM SCIENCE AND TECHNOLOGY TO PUBLIC ART AND PLAYWRITING. IN ADDITION TO PUBLIC SCHOOLS, LEAP SERVED PTA'S, CULTURAL INSTITUTIONS, PARKS AND LIBRARIES, COMMUNITY ORGANIZATIONS, HOSPITALS, AND SHELTERS. THE PROGRAMS RANGED FROM YEAR-LONG IN-SCHOOL RESIDENCIES TO SINGLE WORKSHOPS. LEAP CREATED EDUCATIONAL MODELS, AND EDUCATIONAL MATERIALS AND BOOKS FOR SCHOOLS, SCHOOL DISTRICTS, TEACHERS, STUDENTS, AND PARENTS. LEAP IS NATIONALLY RECOGNIZED FOR ITS PROGRAMS AND EDUCATIONAL INITIATIVES. | Description |
| Total Program Service Expense | 2696936 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 1 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 185 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 139 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 7 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 6 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | NY | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ILA GROSS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2127694160 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 441 WEST END AVENUE | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10024 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (8 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| ILA GROSS | |||||||
| EXECUTIVE DIRECTOR/SECRETARY | 50.00 | X | X | 150000 | 0 | 17034 | |
| FREDERICA WALD | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| DAVID GOOD | |||||||
| TREASURER | 1.00 | X | X | 0 | 0 | 0 | |
| JOHN SINGH | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| CASSANDRA FLORIO | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| CATHARINE MARION | |||||||
| VICE-PRESIDENT | 1.00 | X | X | 0 | 0 | 0 | |
| RICHARD LANNING | |||||||
| PRESIDENT | 1.00 | X | X | 0 | 0 | 0 | |
| ALICE KRIEGER | |||||||
| ASSOCIATE EXECUTIVE DIRECTOR (NON-VOTING) | 50.00 | 150000 | 0 | 0 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 300000 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 17034 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPEZ CO INC | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 325 WEST 86TH STREET | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10024 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | CONSULTING | DescriptionOfServices |
| Compensation | 216961 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Government Grants | 1055922 | GovernmentGrants |
| All Other Contributions | 586210 | AllOtherContributions |
| Total Contributions | 1642132 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | SERVICE FEES | Description |
| Business Code | 611710 | BusinessCode |
| Total Revenue Column | 1824048 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1824048 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1824048 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 18546 | TotalRevenueColumn |
| Exclusion | $18,546 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 135134 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 135230 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -96 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -96 | TotalRevenueColumn |
| Exclusion | -$96 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER REVENUE | Description |
| Business Code | 611710 | BusinessCode |
| Total Revenue Column | 42481 | TotalRevenueColumn |
| Exclusion | $42,481 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 42481 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3527111 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1824048 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $60,931 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 150000 | Total |
| Program Services | 97500 | ProgramServices |
| Management And General | 30000 | ManagementAndGeneral |
| Fundraising | 22500 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1187040 | Total |
| Program Services | 908875 | ProgramServices |
| Management And General | 223707 | ManagementAndGeneral |
| Fundraising | 54458 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 57541 | Total |
| Program Services | 43310 | ProgramServices |
| Management And General | 10919 | ManagementAndGeneral |
| Fundraising | 3312 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 139118 | Total |
| Program Services | 104713 | ProgramServices |
| Management And General | 26398 | ManagementAndGeneral |
| Fundraising | 8007 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6390 | Total |
| Management And General | 6390 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 118574 | Total |
| Management And General | 118574 | ManagementAndGeneral |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33080 | Total |
| Fundraising | 33080 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 55783 | Total |
| Management And General | 48448 | ManagementAndGeneral |
| Fundraising | 7335 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 49744 | Total |
| Program Services | 49744 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 119171 | Total |
| Management And General | 119171 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 145341 | Total |
| Management And General | 145341 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16841 | Total |
| Program Services | 16841 | ProgramServices |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3210 | Total |
| Program Services | 3210 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5459 | Total |
| Management And General | 5459 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 147804 | Total |
| Program Services | 135335 | ProgramServices |
| Management And General | 12469 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | FundraisingFundraising |
|---|---|---|---|
| ARTISTS AND CONSULTING | 1262053 | 1168857 | 93196 |
| ART SUPPLIES | 82501 | 82501 | |
| WORKSHOP AND PRINTING | 45104 | 45104 | |
| BAD DEBT | 40946 | 40946 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10444 | Total |
| Management And General | 10444 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3676144 | Total |
| Program Services | 2696936 | ProgramServices |
| Management And General | 757320 | ManagementAndGeneral |
| Fundraising | 221888 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 749064 | BOY |
| EOY | 612598 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1242953 | BOY |
| EOY | 1307412 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1159350 | BOY |
| EOY | 1348100 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4249 | BOY |
| EOY | 16028 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 173026 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 165541 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8646 | BOY |
| EOY | 7485 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 471524 | BOY |
| EOY | 453303 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10684 | BOY |
| EOY | 16434 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3646470 | BOY |
| EOY | 3761360 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 99829 | BOY |
| EOY | 326764 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 9200 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 99829 | BOY |
| EOY | 335964 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3546641 | BOY |
| EOY | 3425396 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3546641 | BOY |
| EOY | 3425396 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3646470 | BOY |
| EOY | 3761360 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -149033 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 27788 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2949003 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1077893 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1480450 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1358797 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1642132 | CurrentTaxYear |
| Total | 8508275 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2949003 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1077893 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1480450 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1358797 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1642132 | CurrentTaxYear |
| Total | 8508275 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 8508275 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 25205 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 6591 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2475 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 15668 | CurrentTaxYearMinus1Year |
| Current Tax Year | 18546 | CurrentTaxYear |
| Total | 68485 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 39021 | CurrentTaxYearMinus3Years |
| Current Tax Year | 42481 | CurrentTaxYear |
| Total | 81502 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 8658262 | TotalSupport |
| Gross Receipts From Admissions Etc | 1824048 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.98270 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.98150 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 173026 | OtherCostOrOtherBasis |
| Depreciation | 165541 | Depreciation |
| Book Value | 7485 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 7485 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 3620527 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 27788 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 65628 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 93416 | RevenueNotRptdF990 |
| Revenue Subtotal | 3527111 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 3527111 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 3741772 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 65628 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 65628 | ExpensesNotRptdF990 |
| Expenses Subtotal | 3676144 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 3676144 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | LEAP IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. LEAP RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY WHEN THEY ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT LEAP HAS NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. LEAP IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO JUNE 30, 2010. | Explanation |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | X | MailSolicitations |
| Email Solicitations | X | EmailSolicitations |
| Solicitation Of Non Govt Grants | X | SolicitationOfNonGovtGrants |
| Solicitation Of Govt Grants | X | SolicitationOfGovtGrants |
| Agreement Ref Fundraising | 1 | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation
Name Of Organization NameOfOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MALKIN & ROSS | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 STATE STREET 11 FLOOR | AddressLine1 |
| City | ALBANY | City |
| State | NY | State |
| ZIP Code | 12207 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | INDENTIFYING SOURCES OF PUBLIC FUNDING | Activity |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFunds |
| Gross Receipts | 0 | GrossReceipts |
| Amount Retained By Contractor | 33080 | AmountRetainedByContractor |
| Net To Organization | 0 | NetToOrganization |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | 33080 | TotalRetainedByContractors |
| Licensed States | NY | LicensedStates |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Payments For Use Of Residence | X | PaymentsForUseOfResidence |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 1 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | ILA GROSS | NamePerson |
| Title | EXECUTIVE DIRECTOR/SECRETARY | Title |
| Base Compensation Filing Org | 125000 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 25000 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 17034 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 167034 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| PART I, LINE 1A | LEAP USES ILA GROSS APARTMENT FOR LEAP CONFERENCES AND TRAINING/DEVELOPMENT SESSIONS |
| PART I, LINE 7 | THE LEAP BOARD OF DIRECTORS VOTED AT OUR 12/10/2013 MEETING TO AWARD A BONUS OF $25,000 EACH TO ILA GROSS AND ALICE KRIEGER FOR FISCAL YEAR 2013. THE AMOUNT WAS BASED ON ILA'S AND ALICE'S RESPECTIVE PERFORMANCE IN 2013 VERSUS OBJECTIVES AND, IN THE BOARD'S OPINION, IS IN LINE WITH PREVAILING COMPENSATION RATES FOR THEIR PERFORMANCE & POSITIONS. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, A ELECTRONIC OR PAPER COPY IS SENT TO MEMBERS OF THE BOARD FOR REVIEW AND COMMENTS. ANY COMMENTS AND QUESTIONS CONCERNING THE 990 ARE DISCUSSED WITH MANAGEMENT AND APPROPRIATE ACTIONS ARE TAKEN WHEN NECESSARY BEFORE FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD MANDATES THAT ALL MEMBERS OF MANAGEMENT AND BOARD MEMBERS SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST ANNUALLY. IF A CONFLICT OF INTEREST EXISTS, MANAGEMENT AND/OR BOARD MEMBERS WILL INVESTIGATE THE POTENTIAL CONFLICT AND THE POTENTIALLY CONFLICTED BOARD MEMBER WILL NOT BE ALLOWED TO VOTE OR BE PART OF ANY DECISIONS ABOUT SUCH MATTERS. |
| THE COMPENSATION FOR THE EXECUTIVE DIRECTOR AND ASSISTANT EXECUTIVE DIRECTOR AT LEARNING THROUGH AN EXPANDED ARTS PROGRAM INC ARE DETERMINED BY THE BOARD OF TRUSTEES OF THE ORGANIZATION AFTER REVIEWING GUIDELINES AND COMPARABLE DATA. | |
| FORM 990, PART VI, SECTION C, LINE 19 | LEAP MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SETION 6104 OF THE INTERNAL REVENUE CODE BY POSTING OF THE RETURN ON GUIDESTAR.COM. IN ADDITION FORMS 990 AS WELL AS THE FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY AND OTHER RELEVENT DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990 PART XI LINE 2C | THE PROCESS FOR SELECTING AN INDEPENDENT ACCOUNTANT AND ESTABLISHING A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT HAS NOT CHANGED FROM PRIOR YEARS. |
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