Leebling Inc

Nonprofit profile at a glance

EIN
813036385
IRS 990 coverage
2018–2025
Forms available
Form 990 2025, Form 990-N 2017
Location
Brooklyn, NY, USA
Phone
3474589517
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$1,223,513
Expenses
$955,248
Assets
$4,607,108
Liabilities
$2,053,058

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • LIFSHA TWERSKY (PRESIDENT)

Highest reported compensation

  • LIFSHA TWERSKY (PRESIDENT): $13,680 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization was formed for the purpose of helping out the people in our community and operating a day care center.

Operating model

Revenue model
Earned-program. 84% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 77% for direct work, and 23% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 37
  • Transparency & Controls: 74
  • Accountability: 74
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38%; rating input score 38
  • Program expense ratio: 49.2%; rating input score 49
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 53.1%; rating input score 53; 34th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.9%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 4.82; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.45; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 1.4%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 14.2% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 15.8% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 28.2% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 38% of revenue deployed · 49.2% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $470K in reported program spending
  • Leadership: top reported pay $14K · 3 people listed
  • Highest-paid contractors: 1 contractor listed · $127K reported
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 7 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • 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: Mission deployment rate scored 38/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 49/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 53/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.