New Leaf Organization

Nonprofit profile at a glance

EIN
471338107
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2019
Location
Port Clinton, OH, USA
Phone
2196706201
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Reported finances

Revenue
$32,219,822
Expenses
$25,606,370
Assets
$39,882,915
Liabilities
$17,082,333

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

Leadership & pay

3 people listed

Executive titles in this filing

  • MARY SNELL (PRESIDENT)

Highest reported compensation

  • SASHO DOJCINOVSKI (TREASURER): $280,008 total reported compensation
  • PETE BARTKOWIAK (SECRETARY): $275,060 total reported compensation
  • MARY SNELL (PRESIDENT): $230,109 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the new leaf organization is to provide a quality education that will allow students to successfully compete in a global marketplace, by fostering healthy relationships, developing the whole child, and providing tailored plans based on individual needs.

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 68
  • Accountability: 23
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.9%; rating input score 60
  • Program expense ratio: 75.7%; rating input score 76
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 20.5%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 1.56; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.43; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 3.1%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 54.3% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 62.6% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 71.3% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 59.9% of revenue deployed · 75.7% of spending went to programs
  • Governance: 0 of 3 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $19.4M in reported program spending
  • Leadership: top reported pay $280K · 3 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $4.2M reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 7 filed schedules · includes grants and executive pay
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

Key Signals

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

  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.