{"success":true,"data":{"_id":311745505,"filings":[{"Organization":{"value":null,"Person":["CHRIS SANTORO","DIANA OSBORN","DAVE GILLAND","STEVE SAWYER","MATT BATISTA","KIM TAYLOR"],"Title":["BOARD MEMBER","EXEC DIRECTOR/CEO","BOARD MEMBER","TREASURER","PRESIDENT","VICE PRESIDENT"],"Hours":[7.5,40.0,5.0,5.0,5.0,5.0],"Total Compensation":[13449,80922,0,0,0,7745],"Direct compensation":[13449,80922,0,0,0,7745],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Classes activities for home school students ages 3-18","year":2016,"name":"LEAVES OF LEARNING INC","phone":5136979021,"website":"www.leavesoflearning.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DIANA OSBORN","year_formation":2001,"state_legal_domicile":"OH","total_volunteers":75,"tax_period_begin":"2016-08-01T00:00:00","tax_period_end":"2017-07-31T00:00:00","address":"7131 PLAINFIELD ROAD, DEER PARK, OH, 45236, USA","city":"DEER PARK","state":"OH","country":"USA","zip_code":45236},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":5,"Number of employees total":56,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":56,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":970018,"Contributions":{"value":41818,"Other contributions":41818,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":927807,"Total revenue":{"value":927807,"Classes Tuition and Fees":926989,"Special Events":818},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":393,"Other total":393,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":991423,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":812045,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":747606,"Pension plan contributions":0,"Other employee benefits":9108,"Payroll taxes":55331},"Other expenses":{"value":179378,"Management services":0,"Legal":0,"Accounting":3461,"Lobbying services":0,"Investment management fees":0,"Other services":4278,"Advertising":2023,"Office expenses":27108,"Information technology":0,"Royalties":0,"Occupancy":94753,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":530,"Insurance":1901,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":45324,"Classroom Supplies":33539,"Events":5763,"Other":1153,"Bad Debt":4869},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":646526,"Management And General Expenses":344897,"Fundraising Expenses":0}},"Assets":{"value":300917,"Non-interest bearing cash":237501,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":59954,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":2517,"Land, building, equipment":945,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":412721,"Sum of Total Liabilities":0,"Accounts payable, accrued":418,"Grants payable":0,"Deferred, revenue":412303,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":-111804,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6521192266066048,"percentile":0.513393295900365},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.022066600825964053,"percentile":0.33426233915037035},"Liabilities to Assets Ratio":{"score":1.371544312883619,"percentile":0.03077492531541231},"Operating Reserve Ratio":{"score":0.30352029355784566,"percentile":0.16435598864166165},"Officer Compensation Ratio":{"score":0.10299942607746643,"percentile":0.542154099515176},"Program Expense Growth":{"score":0.028087210491865286,"percentile":0.44051119065022226},"Revenue Growth":{"score":0.08379852539133965,"percentile":0.7233258050237817},"Asset Growth":{"score":0.02009110838388694,"percentile":0.4042332302632003},"Independent Voting Board Pct":{"score":0.8333333333333334,"percentile":0.20587825144360158},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.44654694233599573,"percentile":0.20445413881296692}},"source_xml":"201733399349300423_public.xml"},{"Organization":{"value":null,"Person":["CHRIS SANTORO","DIANA OSBORN","DAVE GILLAND","ROBYN WILLIAMS","STEVE SAWYER","MATT BATISTA","KIM TAYLOR"],"Title":["BOARD MEMBER","EXEC DIRECTOR/CEO","BOARD MEMBER","SECRETARY","TREASURER","PRESIDENT","VICE PRESIDENT"],"Hours":[5.0,40.0,5.0,20.0,5.0,5.0,5.0],"Total Compensation":[16534,81695,0,9411,0,0,8533],"Direct compensation":[16534,81695,0,9411,0,0,8533],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Classes activities for home school students ages 3-18","year":2015,"name":"LEAVES OF LEARNING INC","phone":5136979021,"website":"www.leavesoflearning.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DIANA OSBORN","year_formation":2001,"state_legal_domicile":"OH","total_volunteers":75,"tax_period_begin":"2015-08-01T00:00:00","tax_period_end":"2016-07-31T00:00:00","address":"7131 PLAINFIELD ROAD, DEER PARK, OH, 45236, USA","city":"DEER PARK","state":"OH","country":"USA","zip_code":45236},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":6,"Number of employees total":50,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":50,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":948238,"Contributions":{"value":40680,"Other contributions":24722,"Contributions from gifts and grants":0,"Fundraising revenue":15958,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":914084,"Total revenue":914769,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-6526,"Other total":171,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":-6697,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":946636,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":769142,"Current officers":260119,"Disqualified persons":0,"Other salaries and wages":445129,"Pension plan contributions":0,"Other employee benefits":11565,"Payroll taxes":52329},"Other expenses":{"value":177494,"Management services":0,"Legal":0,"Accounting":3382,"Lobbying services":0,"Investment management fees":0,"Other services":4012,"Advertising":1214,"Office expenses":23321,"Information technology":0,"Royalties":0,"Occupancy":93527,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":842,"Insurance":1864,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":49332,"Classroom Supplies":37118,"Events":4815,"Other":2236,"Bad Debt":5163},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":609804,"Management And General Expenses":336832,"Fundraising Expenses":0}},"Assets":{"value":255748,"Non-interest bearing cash":195201,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":56882,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":2190,"Land, building, equipment":1475,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":356166,"Sum of Total Liabilities":0,"Accounts payable, accrued":2801,"Grants payable":0,"Deferred, revenue":353365,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":-100418,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6441800227331308,"percentile":0.5102013566094431},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0016894492732837114,"percentile":0.400259116196515},"Liabilities to Assets Ratio":{"score":1.3926443217542268,"percentile":0.030117389587256016},"Operating Reserve Ratio":{"score":0.27016508985502347,"percentile":0.14873372634698387},"Officer Compensation Ratio":{"score":0.12272193324572486,"percentile":0.48220040858646956},"Program Expense Growth":{"score":0.016493067084589537,"percentile":0.3898308570429674},"Revenue Growth":{"score":0.10843392690853712,"percentile":0.7821381686974065},"Asset Growth":{"score":-0.027957741474662283,"percentile":0.21948835757943966},"Independent Voting Board Pct":{"score":0.8571428571428571,"percentile":0.21680981203217933},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4426078074768748,"percentile":0.19686911982542138}},"source_xml":"201741669349300804_public.xml"},{"Organization":{"value":null,"Person":["CHRIS SANTORO","DAVE GILLAND","ROBYN WILLIAMS","STEVE SAWYER","MATT BATISTA","KIM TAYLOR","DIANA OSBORN"],"Title":["BOARD MEMBER","BOARD MEMBER","SECRETARY","TREASURER","PRESIDENT","VICE PRESIDENT","EXEC DIRECTOR/CEO"],"Hours":[5.0,5.0,20.0,5.0,5.0,5.0,40.0],"Total Compensation":[14735,0,9870,0,0,2546,81769],"Direct compensation":[14735,0,9870,0,0,2546,81769],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Classes activities for home school students ages 3-18","year":2013,"name":"LEAVES OF LEARNING INC","phone":5136979021,"website":"www.leavesoflearning.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DIANA OSBORN","year_formation":2001,"state_legal_domicile":"OH","total_volunteers":73,"tax_period_begin":"2013-08-01T00:00:00","tax_period_end":"2014-07-31T00:00:00","address":"7131 PLAINFIELD ROAD, DEER PARK, OH, 45236, USA","city":"DEER PARK","state":"OH","country":"USA","zip_code":45236},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":6,"Number of employees total":51,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":51,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":764491,"Contributions":{"value":30572,"Other contributions":30572,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":721020,"Total revenue":{"value":721020,"Classes Tuition and Fees":719420,"Special Events":1600},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":12899,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":12899,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":840103,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":670225,"Current officers":198930,"Disqualified persons":0,"Other salaries and wages":416724,"Pension plan contributions":0,"Other employee benefits":7269,"Payroll taxes":47302},"Other expenses":{"value":169878,"Management services":0,"Legal":0,"Accounting":2652,"Lobbying services":0,"Investment management fees":0,"Other services":3403,"Advertising":1364,"Office expenses":25314,"Information technology":0,"Royalties":0,"Occupancy":101798,"Travel":0,"Conferences and meetings":0,"Interest":5,"Payments to affiliates":0,"Depreciation and depletion":788,"Insurance":1593,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":32961,"Classroom Supplies":23394,"Events":7174,"Other":2393},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":589935,"Management And General Expenses":250148,"Fundraising Expenses":0}},"Assets":{"value":270961,"Non-interest bearing cash":199709,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":69487,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":1765,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":308747,"Sum of Total Liabilities":0,"Accounts payable, accrued":3478,"Grants payable":0,"Deferred, revenue":305269,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":-37786,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7022174661916456,"percentile":0.538384233040368},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.09890502308071646,"percentile":0.22426023793282585},"Liabilities to Assets Ratio":{"score":1.139451803027004,"percentile":0.040112342334813096},"Operating Reserve Ratio":{"score":0.32253307034970713,"percentile":0.1731219000460566},"Officer Compensation Ratio":{"score":0.12965076901284722,"percentile":0.46294419615276233},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.8571428571428571,"percentile":0.21680981203217933},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.39883686972977617,"percentile":0.11956444136379153}},"source_xml":"201510669349300301_public.xml"},{"Organization":{"value":null,"Person":["DIANA OSBORN","CHRISTIE SAWYER","CHRIS SANTORO","COLLEEN SCHITTER","BOB IGOE","LIZ IGOE","DAVE GILLAND"],"Title":["EXEC DIRECTOR/CEO","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","TREASURER"],"Hours":[40.0,40.0,20.0,1.0,1.0,1.0,1.0],"Total Compensation":[88366,69996,2008,0,0,0,0],"Direct compensation":[88366,69996,2008,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Classes activities for home school students ages 3-18","year":2020,"name":"LEAVES OF LEARNING INC","phone":5136979021,"website":"www.leavesoflearning.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DIANA OSBORN","year_formation":2001,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2020-08-01T00:00:00","tax_period_end":"2021-07-31T00:00:00","address":"7131 PLAINFIELD ROAD, DEER PARK, OH, 45236, USA","city":"DEER PARK","state":"OH","country":"USA","zip_code":45236},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":4,"Number of employees total":65,"Total Gross UBI":599,"Net unrelated business taxable income":null,"Number of employees":65,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":967714,"Contributions":{"value":60875,"Other contributions":60875,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":906240,"Total revenue":906325,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":599,"Other total":599,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1132821,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":924200,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":868479,"Pension plan contributions":0,"Other employee benefits":-13854,"Payroll taxes":69575},"Other expenses":{"value":208621,"Management services":0,"Legal":0,"Accounting":3147,"Lobbying services":0,"Investment management fees":0,"Other services":9439,"Advertising":862,"Office expenses":16347,"Information technology":0,"Royalties":0,"Occupancy":141206,"Travel":0,"Conferences and meetings":724,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":105,"Insurance":2297,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":28363,"Classroom Supplies":23122,"Events":1328,"BANKING FEES":3863,"Bad Debt":50},"All other expenses":6131},"Functional Expenses":{"value":null,"Program Service Expenses":764673,"Management And General Expenses":370148,"Fundraising Expenses":0}},"Assets":{"value":761933,"Non-interest bearing cash":652065,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":91329,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":18488,"Land, building, equipment":51,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":992004,"Sum of Total Liabilities":0,"Accounts payable, accrued":1135,"Grants payable":0,"Deferred, revenue":611694,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":379175,"Other liabilities":0},"Fund balance":{"value":-230071,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6750166178063436,"percentile":0.5235664569453731},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.17061549176719568,"percentile":0.1676160188999525},"Liabilities to Assets Ratio":{"score":1.3019569962188275,"percentile":0.03314635557237973},"Operating Reserve Ratio":{"score":0.672597877334548,"percentile":0.3185934689352356},"Officer Compensation Ratio":{"score":0.14156693775980494,"percentile":0.4322323248257549},"Program Expense Growth":{"score":0.05125540284798289,"percentile":0.5360526683353314},"Revenue Growth":{"score":0.052351522902233286,"percentile":0.6160623721426229},"Asset Growth":{"score":0.15251399848277272,"percentile":0.7860616733023497},"Independent Voting Board Pct":{"score":0.5714285714285714,"percentile":0.13672735574814468},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.44110764412270576,"percentile":0.19397094182585614}},"source_xml":"202230709349301868_public.xml"},{"Organization":{"value":null,"Person":["CHRISTIE SAWYER","DIANA OSBORN","CHRIS SANTORO","MEREDITH CAMPBELL","DAVE GILLAND","DAVID STARK","PADGY SCHRANK","ALEX SCHRANK"],"Title":["BOARD MEMBER","EXEC DIRECTOR/CEO","BOARD MEMBER","BOARD MEMBER","VICE PRESIDENT","PRESIDENT","SECRETARY","TREASURER"],"Hours":[32.0,32.0,11.5,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[90620,89964,15819,0,0,0,0,0],"Direct compensation":[90620,89964,15819,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Classes activities for home school students ages 3-18","year":2023,"name":"LEAVES OF LEARNING INC","phone":5136979021,"website":"www.leavesoflearning.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DIANA OSBORN","year_formation":2001,"state_legal_domicile":"OH","total_volunteers":50,"tax_period_begin":"2023-08-01T00:00:00","tax_period_end":"2024-07-31T00:00:00","address":"7131 PLAINFIELD ROAD, DEER PARK, OH, 45236, USA","city":"DEER PARK","state":"OH","country":"USA","zip_code":45236},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":59,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":59,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1600113,"Contributions":{"value":53085,"Other contributions":53085,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1519545,"Total revenue":{"value":1519545,"Classes Tuition and Fees":1513638,"Special Events":5907},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":13486,"Investment income total":13486,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":13997,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":13997,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1577973,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1257405,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":1153887,"Pension plan contributions":0,"Other employee benefits":15317,"Payroll taxes":88201},"Other expenses":{"value":320568,"Management services":0,"Legal":0,"Accounting":7105,"Lobbying services":0,"Investment management fees":0,"Other services":5271,"Advertising":4946,"Office expenses":29557,"Information technology":6037,"Royalties":0,"Occupancy":165929,"Travel":0,"Conferences and meetings":1971,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":5618,"Insurance":3950,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":76934,"Classroom Supplies":63817,"Events":7159,"BANKING FEES":1599,"Bad Debt":4359},"All other expenses":13250},"Functional Expenses":{"value":null,"Program Service Expenses":1138664,"Management And General Expenses":439309,"Fundraising Expenses":0}},"Assets":{"value":846482,"Non-interest bearing cash":433761,"Savings and temp cash investments":325486,"Pledges and grants receivable":0,"Accounts receivable":82351,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1774,"Land, building, equipment":3110,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":797855,"Sum of Total Liabilities":0,"Accounts payable, accrued":2418,"Grants payable":0,"Deferred, revenue":795437,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":48627,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7215991655117039,"percentile":0.5510269227360975},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.013836522795577563,"percentile":0.43569265484862574},"Liabilities to Assets Ratio":{"score":0.9425540058737221,"percentile":0.05852354756298004},"Operating Reserve Ratio":{"score":0.5364363015083274,"percentile":0.2660865164899412},"Officer Compensation Ratio":{"score":0.1244653742491158,"percentile":0.47723690835912436},"Program Expense Growth":{"score":0.06825187442345546,"percentile":0.5939485056139626},"Revenue Growth":{"score":0.07152571210909471,"percentile":0.6864897219956824},"Asset Growth":{"score":0.14022731411778613,"percentile":0.7660461244686103},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5726145100448228,"percentile":0.5246630108133717}},"source_xml":"202520259349300012_public.xml"},{"Organization":{"value":null,"Person":["DIANA OSBORN","CHRISTIE SAWYER","CHRIS SANTORO","COLLEEN SCHITTER","BOB IGOE","LIZ IGOE","DAVE GILLAND"],"Title":["EXEC DIRECTOR/CEO","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","TREASURER"],"Hours":[40.0,40.0,20.0,1.0,1.0,1.0,1.0],"Total Compensation":[88072,76651,40574,0,0,0,0],"Direct compensation":[88072,76651,40574,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Classes activities for home school students ages 3-18","year":2021,"name":"LEAVES OF LEARNING INC","phone":5136979021,"website":"www.leavesoflearning.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DIANA OSBORN","year_formation":2001,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2021-08-01T00:00:00","tax_period_end":"2022-07-31T00:00:00","address":"7131 PLAINFIELD ROAD, DEER PARK, OH, 45236, USA","city":"DEER PARK","state":"OH","country":"USA","zip_code":45236},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":4,"Number of employees total":56,"Total Gross UBI":379445,"Net unrelated business taxable income":null,"Number of employees":56,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1661930,"Contributions":{"value":73581,"Other contributions":73581,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1208904,"Total revenue":{"value":1208904,"Classes Tuition and Fees":1205898,"Special Events":1403,"ROOM RENTAL":1603},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":379445,"Other total":379445,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1348692,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1087274,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":999709,"Pension plan contributions":0,"Other employee benefits":11087,"Payroll taxes":76478},"Other expenses":{"value":261418,"Management services":0,"Legal":0,"Accounting":4698,"Lobbying services":0,"Investment management fees":0,"Other services":12609,"Advertising":2309,"Office expenses":29599,"Information technology":5739,"Royalties":0,"Occupancy":133936,"Travel":0,"Conferences and meetings":877,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3051,"Insurance":2392,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":55446,"Classroom Supplies":43677,"Events":5371,"BANKING FEES":4239,"Bad Debt":2159},"All other expenses":10762},"Functional Expenses":{"value":null,"Program Service Expenses":913751,"Management And General Expenses":434941,"Fundraising Expenses":0}},"Assets":{"value":851741,"Non-interest bearing cash":692306,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":112751,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":337,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":46347},"Liabilities":{"value":768601,"Sum of Total Liabilities":0,"Accounts payable, accrued":1667,"Grants payable":0,"Deferred, revenue":766934,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":83140,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6775090235576395,"percentile":0.5247563097645268},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.18847845577130204,"percentile":0.7444244875199703},"Liabilities to Assets Ratio":{"score":0.9023881672949876,"percentile":0.06427462952675453},"Operating Reserve Ratio":{"score":0.631531142766473,"percentile":0.3032925317773382},"Officer Compensation Ratio":{"score":0.15221933547466732,"percentile":0.4071296043509624},"Program Expense Growth":{"score":0.05492762131225929,"percentile":0.5494742506647381},"Revenue Growth":{"score":0.07588833665854962,"percentile":0.7002206978958528},"Asset Growth":{"score":0.16430825327198129,"percentile":0.8034163137152432},"Independent Voting Board Pct":{"score":0.5714285714285714,"percentile":0.13672735574814468},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5469937781535048,"percentile":0.44854784123536134}},"source_xml":"202300479349300330_public.xml"},{"Organization":{"value":null,"Person":["CHRIS SANTORO","DAVE GILLAND","ROBYN WILLIAMS","STEVE SAWYER","MATT BATISTA","KIM TAYLOR","DIANA OSBORN"],"Title":["BOARD MEMBER","BOARD MEMBER","SECRETARY","TREASURER","PRESIDENT","VICE PRESIDENT","EXEC DIRECTOR/CEO"],"Hours":[5.0,5.0,20.0,5.0,5.0,5.0,40.0],"Total Compensation":[14375,0,9870,0,0,2546,81769],"Direct compensation":[14375,0,9870,0,0,2546,81769],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Classes activities for home school students ages 3-18","year":2014,"name":"LEAVES OF LEARNING INC","phone":5136979021,"website":"www.leavesoflearning.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DIANA OSBORN","year_formation":2001,"state_legal_domicile":"OH","total_volunteers":73,"tax_period_begin":"2014-08-01T00:00:00","tax_period_end":"2015-07-31T00:00:00","address":"7131 PLAINFIELD ROAD, DEER PARK, OH, 45236, USA","city":"DEER PARK","state":"OH","country":"USA","zip_code":45236},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":6,"Number of employees total":55,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":55,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":829100,"Contributions":{"value":56200,"Other contributions":41490,"Contributions from gifts and grants":0,"Fundraising revenue":14710,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":779309,"Total revenue":{"value":779309,"Classes Tuition and Fees":777056,"Special Events":2253},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-6409,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":-6409,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":886791,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":692859,"Current officers":226362,"Disqualified persons":0,"Other salaries and wages":407371,"Pension plan contributions":0,"Other employee benefits":10343,"Payroll taxes":48783},"Other expenses":{"value":193932,"Management services":0,"Legal":0,"Accounting":2959,"Lobbying services":0,"Investment management fees":0,"Other services":2662,"Advertising":3011,"Office expenses":19789,"Information technology":0,"Royalties":0,"Occupancy":104358,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":849,"Insurance":1633,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":58671,"Classroom Supplies":29286,"Events":4979,"Other":1642,"Bad Debt":22764},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":607293,"Management And General Expenses":279498,"Fundraising Expenses":0}},"Assets":{"value":289505,"Non-interest bearing cash":238128,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":48562,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":498,"Land, building, equipment":2317,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":390672,"Sum of Total Liabilities":0,"Accounts payable, accrued":5074,"Grants payable":0,"Deferred, revenue":385598,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":-101167,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6848208878980504,"percentile":0.5284759089041593},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.06958268001447353,"percentile":0.2577806699806529},"Liabilities to Assets Ratio":{"score":1.34944819605879,"percentile":0.03149862429596564},"Operating Reserve Ratio":{"score":0.32646361995103695,"percentile":0.17491768316896913},"Officer Compensation Ratio":{"score":0.12241892396291798,"percentile":0.4830482523722288},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.8571428571428571,"percentile":0.21680981203217933},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4036358097869381,"percentile":0.12731304782053696}},"source_xml":"201610719349300701_public.xml"},{"Organization":{"value":null,"Person":["DIANA OSBORN","CHRISTIE SAWYER","CHRIS SANTORO","PADGY SCHRANK","ALEX SCHRANK","DAVE GILLAND","DAVID STARK"],"Title":["EXEC DIRECTOR/CEO","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","TREASURER","PRESIDENT"],"Hours":[40.0,40.0,16.0,1.0,1.0,1.0,1.0],"Total Compensation":[88356,87759,30841,0,0,0,0],"Direct compensation":[88356,87759,30841,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Classes activities for home school students ages 3-18","year":2022,"name":"LEAVES OF LEARNING INC","phone":5136979021,"website":"www.leavesoflearning.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DIANA OSBORN","year_formation":2001,"state_legal_domicile":"OH","total_volunteers":60,"tax_period_begin":"2022-08-01T00:00:00","tax_period_end":"2023-07-31T00:00:00","address":"7131 PLAINFIELD ROAD, DEER PARK, OH, 45236, USA","city":"DEER PARK","state":"OH","country":"USA","zip_code":45236},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":5,"Number of employees total":53,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":53,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1448958,"Contributions":{"value":104763,"Other contributions":104763,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1343915,"Total revenue":{"value":1346620,"Classes Tuition and Fees":1346410,"ROOM RENTAL":210},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":280,"Other total":280,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1505612,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1219265,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":1120882,"Pension plan contributions":0,"Other employee benefits":12641,"Payroll taxes":85742},"Other expenses":{"value":286347,"Management services":0,"Legal":0,"Accounting":3647,"Lobbying services":0,"Investment management fees":0,"Other services":13812,"Advertising":1758,"Office expenses":19569,"Information technology":17707,"Royalties":0,"Occupancy":148101,"Travel":0,"Conferences and meetings":580,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":2559,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":72126,"Classroom Supplies":49130,"Events":9895,"BANKING FEES":1973,"Bad Debt":11128},"All other expenses":6488},"Functional Expenses":{"value":null,"Program Service Expenses":1087182,"Management And General Expenses":418430,"Fundraising Expenses":0}},"Assets":{"value":822344,"Non-interest bearing cash":699231,"Savings and temp cash investments":12000,"Pledges and grants receivable":0,"Accounts receivable":97530,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":2451,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":11132},"Liabilities":{"value":795857,"Sum of Total Liabilities":0,"Accounts payable, accrued":3863,"Grants payable":0,"Deferred, revenue":791994,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":26487,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.722086433955096,"percentile":0.5513646653186501},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.039099822079038865,"percentile":0.30285514907333455},"Liabilities to Assets Ratio":{"score":0.9677908515171266,"percentile":0.05572871345862974},"Operating Reserve Ratio":{"score":0.5461858699319613,"percentile":0.2700353801205636},"Officer Compensation Ratio":{"score":0.13745639646867852,"percentile":0.4425329430777413},"Program Expense Growth":{"score":0.06453266254918702,"percentile":0.5822484299499315},"Revenue Growth":{"score":0.0721229066909987,"percentile":0.6884161741349233},"Asset Growth":{"score":0.15346893933380454,"percentile":0.7875212338585527},"Independent Voting Board Pct":{"score":0.7142857142857143,"percentile":0.1656041307828256},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4843897536633577,"percentile":0.28457980118722903}},"source_xml":"202410569349300016_public.xml"},{"Organization":{"value":null,"Person":["DIANA OSBORN","CHRISTIE SAWYER","CHRIS SANTORO","KIM TAYLOR","COLLEEN SCHITTER","BOB IGOE","LIZ IGOE","DAVE GILLAND"],"Title":["EXEC DIRECTOR/CEO","BOARD MEMBER","BOARD MEMBER","PRESIDENT","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","TREASURER"],"Hours":[40.0,40.0,20.0,1.25,1.0,1.0,1.0,1.0],"Total Compensation":[88366,68020,21160,4352,0,0,0,0],"Direct compensation":[88366,68020,21160,4352,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Classes activities for home school students ages 3-18","year":2019,"name":"LEAVES OF LEARNING INC","phone":5136979021,"website":"www.leavesoflearning.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DIANA OSBORN","year_formation":2001,"state_legal_domicile":"OH","total_volunteers":45,"tax_period_begin":"2019-08-01T00:00:00","tax_period_end":"2020-07-31T00:00:00","address":"7131 PLAINFIELD ROAD, DEER PARK, OH, 45236, USA","city":"DEER PARK","state":"OH","country":"USA","zip_code":45236},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":61,"Total Gross UBI":15,"Net unrelated business taxable income":null,"Number of employees":61,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1303505,"Contributions":{"value":55608,"Other contributions":45608,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":10000,"Related organizations":0},"Program revenue":{"value":1247582,"Total revenue":{"value":1247582,"Classes Tuition and Fees":1246868,"Special Events":714},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":315,"Other total":315,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1199154,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1004466,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":934692,"Pension plan contributions":0,"Other employee benefits":-1116,"Payroll taxes":70890},"Other expenses":{"value":194688,"Management services":0,"Legal":0,"Accounting":3205,"Lobbying services":0,"Investment management fees":0,"Other services":8691,"Advertising":1254,"Office expenses":30969,"Information technology":5450,"Royalties":0,"Occupancy":97077,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":163,"Insurance":2190,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":45689,"Classroom Supplies":32993,"Events":4732,"Leasehold Improvements":2125,"Bad Debt":5839},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":841955,"Management And General Expenses":357199,"Fundraising Expenses":0}},"Assets":{"value":515811,"Non-interest bearing cash":444320,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":55504,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":15831,"Land, building, equipment":156,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":580775,"Sum of Total Liabilities":0,"Accounts payable, accrued":-54,"Grants payable":0,"Deferred, revenue":391829,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":189000,"Other liabilities":0},"Fund balance":{"value":-64964,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7021241642024294,"percentile":0.5383213972110559},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08005416166412864,"percentile":0.5870983204729716},"Liabilities to Assets Ratio":{"score":1.125945355954022,"percentile":0.04079650723576077},"Operating Reserve Ratio":{"score":0.4301457527556928,"percentile":0.22125256580142633},"Officer Compensation Ratio":{"score":0.15168860713469662,"percentile":0.40832664647014205},"Program Expense Growth":{"score":0.06349619037452421,"percentile":0.5789172417161597},"Revenue Growth":{"score":0.08185052998138416,"percentile":0.7178465731073329},"Asset Growth":{"score":0.10648999958319191,"percentile":0.6985763537171834},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5843843311323071,"percentile":0.5594593454141413}},"source_xml":"202111629349301471_public.xml"},{"Organization":{"value":null,"Person":["KIM TAYLOR","DIANA OSBORN","DAVE GILLAND","CHRIS SANTORO","STEVE SAWYER","MATT BATISTA"],"Title":["BOARD MEMBER","EXEC DIRECTOR/CEO","BOARD MEMBER","SECRETARY","TREASURER","PRESIDENT"],"Hours":[5.0,40.0,5.0,7.5,5.0,5.0],"Total Compensation":[5587,85037,0,14072,0,0],"Direct compensation":[5587,85037,0,14072,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Classes activities for home school students ages 3-18","year":2017,"name":"LEAVES OF LEARNING INC","phone":5136979021,"website":"www.leavesoflearning.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DIANA OSBORN","year_formation":2001,"state_legal_domicile":"OH","total_volunteers":75,"tax_period_begin":"2017-08-01T00:00:00","tax_period_end":"2018-07-31T00:00:00","address":"7131 PLAINFIELD ROAD, DEER PARK, OH, 45236, USA","city":"DEER PARK","state":"OH","country":"USA","zip_code":45236},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":5,"Number of employees total":55,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":55,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1046680,"Contributions":{"value":22380,"Other contributions":22380,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1024297,"Total revenue":1024391,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":3,"Other total":3,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1049671,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":857639,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":794549,"Pension plan contributions":0,"Other employee benefits":2404,"Payroll taxes":60686},"Other expenses":{"value":192032,"Management services":0,"Legal":0,"Accounting":3038,"Lobbying services":0,"Investment management fees":0,"Other services":3935,"Advertising":2007,"Office expenses":28670,"Information technology":0,"Royalties":0,"Occupancy":99268,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":358,"Insurance":1940,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":52816,"Classroom Supplies":37756,"Events":5686,"Other":3746,"Bad Debt":5628},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":715008,"Management And General Expenses":334663,"Fundraising Expenses":0}},"Assets":{"value":334794,"Non-interest bearing cash":251738,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":72394,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":10075,"Land, building, equipment":587,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":449443,"Sum of Total Liabilities":0,"Accounts payable, accrued":3080,"Grants payable":0,"Deferred, revenue":446363,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":-114649,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6811734343427608,"percentile":0.5265950633594613},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.0028576069094661213,"percentile":0.3780940224538838},"Liabilities to Assets Ratio":{"score":1.3424463998757445,"percentile":0.03173398521548327},"Operating Reserve Ratio":{"score":0.31895136666631735,"percentile":0.17145889089475713},"Officer Compensation Ratio":{"score":0.09974172859877047,"percentile":0.5529059894595826},"Program Expense Growth":{"score":0.045664032246764,"percentile":0.5147527722769732},"Revenue Growth":{"score":0.07736007705998013,"percentile":0.7047220054811917},"Asset Growth":{"score":0.04789434715980509,"percentile":0.5186166864835329},"Independent Voting Board Pct":{"score":0.8333333333333334,"percentile":0.20587825144360158},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.47151462453095605,"percentile":0.2557338107900935}},"source_xml":"201910539349301021_public.xml"},{"Organization":{"value":null,"Person":["KIM TAYLOR","DIANA OSBORN","DAVE GILLAND","CHRIS SANTORO","STEVE SAWYER","MATT BATISTA"],"Title":["BOARD MEMBER","EXEC DIRECTOR/CEO","BOARD MEMBER","SECRETARY","TREASURER","PRESIDENT"],"Hours":[4.0,40.0,1.0,20.0,1.0,1.0],"Total Compensation":[5758,87766,0,39303,0,0],"Direct compensation":[5758,87766,0,39303,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Classes activities for home school students ages 3-18","year":2018,"name":"LEAVES OF LEARNING INC","phone":5136979021,"website":"www.leavesoflearning.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DIANA OSBORN","year_formation":2001,"state_legal_domicile":"OH","total_volunteers":71,"tax_period_begin":"2018-08-01T00:00:00","tax_period_end":"2019-07-31T00:00:00","address":"7131 PLAINFIELD ROAD, DEER PARK, OH, 45236, USA","city":"DEER PARK","state":"OH","country":"USA","zip_code":45236},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":60,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":60,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1113213,"Contributions":{"value":42275,"Other contributions":42275,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1070918,"Total revenue":1072848,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":20,"Other total":20,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1167878,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":952685,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":879547,"Pension plan contributions":0,"Other employee benefits":6181,"Payroll taxes":66957},"Other expenses":{"value":215193,"Management services":0,"Legal":0,"Accounting":3109,"Lobbying services":0,"Investment management fees":0,"Other services":13719,"Advertising":1463,"Office expenses":34240,"Information technology":0,"Royalties":0,"Occupancy":105162,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":268,"Insurance":1979,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":55253,"Classroom Supplies":49558,"Events":1624,"Other":628,"Bad Debt":3443},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":785751,"Management And General Expenses":382127,"Fundraising Expenses":0}},"Assets":{"value":383466,"Non-interest bearing cash":303023,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":73476,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":6648,"Land, building, equipment":319,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":552780,"Sum of Total Liabilities":0,"Accounts payable, accrued":1417,"Grants payable":0,"Deferred, revenue":551363,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":-169314,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6728022961302464,"percentile":0.5225016715941773},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.04910560692338304,"percentile":0.28665763543936745},"Liabilities to Assets Ratio":{"score":1.441535885841248,"percentile":0.02864131405545095},"Operating Reserve Ratio":{"score":0.32834422773611627,"percentile":0.17580304507100375},"Officer Compensation Ratio":{"score":0.1137336262863073,"percentile":0.5084835659450064},"Program Expense Growth":{"score":0.05804637600591237,"percentile":0.5605029472982457},"Revenue Growth":{"score":0.07308807727938364,"percentile":0.691529965835641},"Asset Growth":{"score":0.06944983385011695,"percentile":0.5959417151434594},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5221933157620109,"percentile":0.37930674510332507}},"source_xml":"201943449349300214_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["CHRISTIE SAWYER","DIANA OSBORN","CHRIS SANTORO","MEREDITH CAMPBELL","DAVE GILLAND","DAVID STARK","PADGY SCHRANK","ALEX SCHRANK"],"Title":["BOARD MEMBER","EXEC DIRECTOR/CEO","BOARD MEMBER","BOARD MEMBER","VICE PRESIDENT","PRESIDENT","SECRETARY","TREASURER"],"Hours":[32.0,32.0,11.5,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[90620,89964,15819,0,0,0,0,0],"Direct compensation":[90620,89964,15819,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Classes activities for home school students ages 3-18","year":2023,"name":"LEAVES OF LEARNING INC","phone":5136979021,"website":"www.leavesoflearning.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DIANA OSBORN","year_formation":2001,"state_legal_domicile":"OH","total_volunteers":50,"tax_period_begin":"2023-08-01T00:00:00","tax_period_end":"2024-07-31T00:00:00","address":"7131 PLAINFIELD ROAD, DEER PARK, OH, 45236, USA","city":"DEER PARK","state":"OH","country":"USA","zip_code":45236},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":59,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":59,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1600113,"Contributions":{"value":53085,"Other contributions":53085,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1519545,"Total revenue":{"value":1519545,"Classes Tuition and Fees":1513638,"Special Events":5907},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":13486,"Investment income total":13486,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":13997,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":13997,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1577973,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1257405,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":1153887,"Pension plan contributions":0,"Other employee benefits":15317,"Payroll taxes":88201},"Other expenses":{"value":320568,"Management services":0,"Legal":0,"Accounting":7105,"Lobbying services":0,"Investment management fees":0,"Other services":5271,"Advertising":4946,"Office expenses":29557,"Information technology":6037,"Royalties":0,"Occupancy":165929,"Travel":0,"Conferences and meetings":1971,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":5618,"Insurance":3950,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":76934,"Classroom Supplies":63817,"Events":7159,"BANKING FEES":1599,"Bad Debt":4359},"All other expenses":13250},"Functional Expenses":{"value":null,"Program Service Expenses":1138664,"Management And General Expenses":439309,"Fundraising Expenses":0}},"Assets":{"value":846482,"Non-interest bearing cash":433761,"Savings and temp cash investments":325486,"Pledges and grants receivable":0,"Accounts receivable":82351,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1774,"Land, building, equipment":3110,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":797855,"Sum of Total Liabilities":0,"Accounts payable, accrued":2418,"Grants payable":0,"Deferred, revenue":795437,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":48627,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7215991655117039,"percentile":0.5510269227360975},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.013836522795577563,"percentile":0.43569265484862574},"Liabilities to Assets Ratio":{"score":0.9425540058737221,"percentile":0.05852354756298004},"Operating Reserve Ratio":{"score":0.5364363015083274,"percentile":0.2660865164899412},"Officer Compensation Ratio":{"score":0.1244653742491158,"percentile":0.47723690835912436},"Program Expense Growth":{"score":0.06825187442345546,"percentile":0.5939485056139626},"Revenue Growth":{"score":0.07152571210909471,"percentile":0.6864897219956824},"Asset Growth":{"score":0.14022731411778613,"percentile":0.7660461244686103},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5726145100448228,"percentile":0.5246630108133717}},"source_xml":"202520259349300012_public.xml"},"sector":"Education","donation_categories":[],"zakat_policy":null},"error":null}