Ladies Empowerment and Action Program Inc

Overview

Mission

Leap is dedicated to helping incarcerated women transcend their past. Our goal is to provide graduates with the tools and support necessary to sustain themselves post-release by establishing their own small business or obtaining employment. The efforts made by leap help to rejuvinate the local workforce, lessen the strain on local resources, help reduce crime in our communities and reduce recidivism.

What it reported doing in 2024

Since its inception, LEAP has been committed to providing transformational education, entrepreneurial training, and mentorship to women during and after their incarceration. As the pioneering re-entry program for women within the Florida prison system, LEAP stands as a unique initiative dedicated to equipping incarcerated women with the skills and mindset necessary to successfully reintegrate into society. Operating within the Florida state prison system, LEAP conducts a comprehensive 5-month, 250-hour program. This program is designed to empower inmates by imparting essential employment skills and fostering entrepreneurship. Additionally, LEAP facilitates trauma-informed addiction groups as part of its curriculum, encompassing activities such as resume preparation, job search skills and tips, case studies, and role-playing exercises. Moreover, LEAP recognizes the importance of life skills training, which includes topics like parenting, goal setting, and decision making, as integral components of the learning experience. Our classroom instructions and materials are thoughtfully crafted to cultivate independence and initiative among participants. LEAP primarily targets incarcerated women who are within one year of their release. Post-release, our commitment to these women remains steadfast as we continue to enhance our programming. We provide crucial support such as employment assistance, housing resources, and a continuum of care and services for up to two years after release from prison. In addition to our in-prison programs, LEAP's new initiative extends its reach into the Miami-Dade community through the Women's Reentry Hub. This comprehensive program offers a wide range of services to women with histories of incarceration, starting from their time in jail and continuing well into their post-release phase. The program also includes trauma informed classes conducted at the local jail. LEAP is dedicated to making a lasting impact on the lives of incarcerated women, empowering them with the skills and support needed to break free from the cycle of incarceration and successfully reintegrate into society.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

Nonprofit profile at a glance

EIN
270193483
IRS 990 coverage
2018–2024
Forms available
Form 990 2024, Form 990-N 2009
Location
Miami, FL, USA
Phone
7864012070
Rating
91
Verdict
STRONG
Rating confidence
Moderate
Sector
Rehabilitation Services for Offenders

Official website

Reported finances

Revenue
$1,216,242
Expenses
$1,367,574
Assets
$1,323,614
Liabilities
$501,417

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 84.9%; rating input score 85
  • Fundraising efficiency: $30.28 raised per $1 spent on fundraising; rating input score 69; 69th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -12.4%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 0.97; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.38; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 9.2%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: 21.7% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 19.3% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 31% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 84.9% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $126K · 10 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 7 annual filings from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 14/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.

Leadership & pay

10 people listed

Highest reported compensation

  • Mahlia Lindquist (Executive Dir.): $126,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024.