LEISURE EDUCATION FOR EXCEPTIONAL PEOPLE INC (EIN 411403190) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1978

Legal Domicile

Principal Officer

LISA HOFFMAN WOJCIK

Phone

5073875122

Tax Period

2024-01-01 to 2024-12-31

LEISURE EDUCATION FOR EXCEPTIONAL PEOPLE INC, founded in 1978, is a small nonprofit that reported $250K in total revenue in fiscal year 2024. Revenue fell 25% from the prior year — a significant decline worth monitoring. Expenses of $320K exceeded revenue, resulting in a 28% operating deficit.

Mission

LEISURE EDUCATION FOR EXCEPTIONAL PEOPLE, INC. ("LEEP") ENRICHES LIVES BY OFFERING INCLUSIVE RECREATIONAL, EDUCATIONAL, AND HEALTHY LIVING OPPORTUNITIES TO PEOPLE WITH DISBILITIES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $178,557

Program Service Revenue $72,306

Investment Income $9,375

Other Revenue $-9,961

TOTAL REVENUE $250,277

Expense Breakdown

Grants Paid $1,562

Salaries & Benefits $208,767

Fundraising Expenses $10,728

Program Expenses $216,351

Other Expenses $110,111

TOTAL EXPENSES $320,440

Year-over-Year Comparison

	2024	2023	Change
Revenue	$250,277	$335,356	-0.3%
Expenses	$320,440	$309,774	+0.0%
Net Income	$-70,163	$25,582	-3.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

228

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$77,070

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LISA HOFFMAN WOJCIK	EXECUTIVE DI	40.00	Officer	$75,559	$1,511	$77,070
JILL KINAS	PRESIDENT	1.00	Officer Director	$0	$0	$0
CATHY GROEBNER	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
JILL HILGERS	TREASURER	1.00	Officer Director	$0	$0	$0
ADAM FROEHLICH	DIRECTOR	1.00	Director	$0	$0	$0
LAURA PIERSON	DIRECTOR	1.00	Director	$0	$0	$0
NANCY DOBSON	DIRECTOR	1.00	Director	$0	$0	$0
MELISSA HUDSON	DIRECTOR	1.00	Director	$0	$0	$0
MARY JO MENDEN	DIRECTOR	1.00	Director	$0	$0	$0
SAMANTHA STEINMAN	DIRECTOR	1.00	Director	$0	$0	$0
TOM STOLEE	DIRECTOR	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$250,277	$320,440	$391,165	$-70,163
2023	$335,356	$309,774	$451,286	$25,582
2022	$335,941	$247,481	$414,761	$88,460
2021	$317,677	$245,631	$336,648	$72,046
2020	$262,136	$213,810	$254,739	$48,326
2019	$358,204	$357,321	$214,463	$883
2018	$312,609	$366,540	$203,744	$-53,931

LEISURE EDUCATION FOR EXCEPTIONAL PEOPLE INC