2026-08-04T12:00:18-05:00 2025-09-30 872525370 CITRIN COOPERMAN ADVISORS LLC 30 BRAINTREE HL OFFICE PARK STE 300 BRAINTREE MA 02184 990 2024-10-01 042378885 LEO INC LEOI 7815817220 PO BOX 711 LYNN MA 01903 BIRGITTA S DAMON CHIEF EXECUTIVE OFFICER 7815817220 2026-07-31 1 1 AMANDA ADAMS P00748038 7813562000 2026-07-31 2024 2025-03-06 01:10:19Z BIRGITTA S DAMON PO BOX 711 LYNN MA 01903 18812000 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. 11 11 148 286 0 0 16696282 17122068 59867 62276 199761 292469 -19090 5766 16936820 17482579 4166140 3157604 0 0 8125354 9544068 12028 6875 67657 1605419 2169870 13908941 14878417 3027879 2604162 24242226 26407759 7448894 6988957 16793332 19418802 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 8826956 62276 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. 3455118 3030880 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. 840549 126724 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 129 FEDERAL AND 146 STATE TAX RETURNS FOR ELIGIBLE CLIENTS, WHO CLAIMED TAX CREDITS RESULTING IN $282,205 IN REFUNDS, MONEY THAT WAS REINVESTED INTO THE COMMUNITY. 13122623 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 42 0 1 148 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X BIRGITTA S DAMON 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 ASSISTANT 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 DIANA PEREZ DIRECTOR 0.50 X 0 0 0 BIRGITTA S DAMON CHIEF EXECUTIVE OFFICER 40.00 X 194130 0 52273 KARA MURPHY CHIEF FINANCIAL OFFICER 40.00 X 146500 0 31928 LILIAN ROMERO CHIEF PROGRAM OFFICER 40.00 X 132686 0 24755 JENNIFER L MAUCHE DIRECTOR OF HR 40.00 X 119091 0 31176 MARY ELLEN JENKINS PROGRAM DIRECTOR 40.00 X 127008 0 16072 LISA MCFADDEN DIRECTOR OF DEVELOPMENT 40.00 X 122282 0 17981 841697 0 174185 6 0 1 0 0 22525 15277426 1822117 72085 17122068 FOOD SERVICE 624100 28285 28285 PARENT FEES 624100 26086 26086 FISCAL AGENT FEES 561000 7905 7905 62276 67393 67393 1548398 1323322 225076 225076 225076 11865 22525 6099 5766 5766 17482579 62276 0 298235 3157604 3157604 419647 419647 7130198 6416760 713438 261893 243170 18723 1045779 929218 116561 686551 589668 96883 24542 24542 57205 57205 40000 40000 6875 6875 63816 63816 36553 36080 473 325471 254474 70997 97538 79304 18234 511246 442608 68638 51059 48559 2500 93011 86418 6593 68963 68963 373883 365570 8313 94749 43783 50966 FOOD 199368 198234 1134 PROGRAM SUPPLIES 64467 64467 0 DUES AND FEES 41518 33040 8478 CAPITAL PROJECT EXPENSE 20782 0 0 20782 5699 887 4812 14878417 13122623 1688137 67657 3709275 4062330 1619245 856074 774253 471497 133346 146621 21919323 1297314 17704886 20622009 301221 249228 24242226 26407759 2524673 1076781 1423266 1414224 3178755 4232738 322200 265214 7448894 6988957 X 10341100 18028503 6452232 1390299 16793332 19418802 24242226 26407759 X 2604162 21308 X 0 1 X 1 1 1 X 12502187 18104369 15928014 16696282 17122068 80352920 12502187 18104369 15928014 16696282 17122068 80352920 80352920 110988 99473 92139 199761 67393 569754 159 5766 5925 80928599 385731 0.99290 0.99170 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 40000 0 0 40000 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. 634750 634750 20427103 1016510 19410593 857470 280804 576666 20622009 OPERATING LEASE LIABILITIES 265214 265214 X 17519977 9991 27407 37398 17482579 0 17482579 14894507 9991 6099 16090 14878417 0 14878417 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, 2025 AND 2024, MANAGEMENT BELIEVES THAT THE AGENCY HAS NO MATERIAL UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 6,099. BAD DEBT RECOVERIES 21,308. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 6,099. BOWLING BONANZA 34390 22525 11865 159 5284 656 34390 22525 11865 159 5284 656 6099 5766 1 FUEL/UTILITIES ASSISTANCE 8584 3144414 RENTAL ASSISTANCE 36 13190 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 1 0 BIRGITTA S DAMON CHIEF EXECUTIVE OFFICER 180444 0 12000 0 1686 0 11282 0 40991 0 246403 0 0 0 KARA MURPHY CHIEF FINANCIAL OFFICER 146258 0 0 0 242 0 9039 0 22889 0 178428 0 0 0 LILIAN ROMERO CHIEF PROGRAM OFFICER 132686 0 0 0 0 0 8393 0 16362 0 157441 0 0 0 JENNIFER L MAUCHE DIRECTOR OF HR 119091 0 0 0 0 0 7424 0 23752 0 150267 0 0 0 PART I, LINE 7 BIRGITTA S. DAMON RECEIVED A ONE-TIME BONUS OF $12,000 WHICH WAS DETERMINED BY THE BOARD OF DIRECTORS BASED ON THE ANNUAL REVIEW. A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2023-11-08 6900000 BUILDING RENOVATION 0 0 0 A 1452169 5799375 5799375 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 67197 71678 FMV X OFFICE SUPPLIES 1 407 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 THE DRAFT WAS REVIEWED BY THE ACCOUNTING DIRECTOR AND CFO CONSULTANT. 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 RECOVERIES 21,308.