Leap Arts in Education Fka Leap Imagination in Learning
Nonprofit profile at a glance
- EIN
- 942602967
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- San Francisco, CA, USA
- Phone
- 4155121899
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $709,470
- Expenses
- $751,619
- Assets
- $230,517
- Liabilities
- $70,186
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
22 people listed
Executive titles in this filing
- JILL DINEEN (EXECUTIVE DIRECTOR)
Highest reported compensation
- JILL DINEEN (EXECUTIVE DIRECTOR): $120,000 total reported compensation
- EVA GOLDSTEIN-MOORE (PROGRAM MANAGER): $71,258 total reported compensation
- LAUREN TANNOUS (PROGRAM DIRECTOR): $58,277 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Leap provides quality arts education programs to help students reach their full potential. Leap envisions a world where art is a fundamental part of every child's education and success.
What it reported doing in 2024
Program service accomplishments: impact on students: leap served 9,500 students. Evaluations show that statistically students improve in verbal communication skills, critical thinking skills and reasoning, creativing thinking, collaboration, confidence, problem-solving, language abilities, focus and concentration, teamwork and self-esteem. Leap is represented in schools by 30 dynamic teaching artists who custom design residencies which fit individual school needs, meet state standards and integrate the arts into the academic curriculum. Programs include: architecture, dance/creative movement, literacy/creative writing, music, theatre/storytelling, and visual arts. During the 24-25 school year, leap served 21 schools, 310 classrooms, and approximately 9,500 students with residencies in the arts and architecture. Each residency merges the artist's unique skills and knowledge with the classroom teacher's curriculum and material. A typical residency lasts ten to twelve weeks. Leap's evaluation data shows a deep impact on student outcomes, both academically and socio-emotionally.
Operating model
- Revenue model
- Donor-supported. 68% of the money available for current operations came from contributions and gifts.
- 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.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 80
- Transparency & Controls: 92
- Accountability: 84
- Sustainability: 18
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87%; rating input score 87
- Program expense ratio: 82.1%; rating input score 82
- Fundraising efficiency: $10.8 raised per $1 spent on fundraising; rating input score 40; 40th 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: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -5.9%; rating input score 22; 22nd percentile among comparable filings
- Total-asset coverage ratio: 0.31; rating input score 14; 14th percentile among comparable filings
- Liabilities to assets ratio: 0.3; rating input score 24; 24th percentile among comparable filings
- Officer compensation ratio: 46%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: 6.4% per year; rating input score 100; 49th percentile among comparable filings
- Revenue growth: 3.8% per year; rating input score 100; 36th percentile among comparable filings
- Asset growth: 0.8% per year; rating input score 100; 21st percentile among comparable filings
Details
- Where the money goes: 87% of revenue deployed · 82.1% of spending went to programs
- Governance: 12 of 12 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $617K in reported program spending
- Leadership: top reported pay $120K · 22 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 10 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 8 filed money-flow records
- 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.
- Moderate — Financial Efficiency: Fundraising efficiency scored 40/100.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- High — Sustainability: Operating margin scored 22/100.
- High — Sustainability: Total-asset coverage ratio scored 14/100.
- High — Sustainability: Officer compensation ratio scored 2/100.
- High — Sustainability: Liabilities to assets ratio scored 24/100.