LEAF FOUNDATION (EIN 680267605) - 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

1992

Legal Domicile

Principal Officer

SANDRA GIARDE

Phone

9168302780

Tax Period

2024-01-01 to 2024-12-31

LEAF FOUNDATION, founded in 1992, is a small nonprofit in the Unknown sector that reported $189K in total revenue in fiscal year 2024. Revenue fell 47% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $84K, a strong 45% operating margin.

Mission

THE MAIN FOCUS OF LEAF IS TO PROVIDE FINANCIAL ASSISTANCE TO STUDENTS PURSUING CAREERS IN THE LANDSCAPE FIELD. LEAF ALSO PROVIDES GRANTS TO DESERVING EDUCATIONAL

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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 $81,537

Program Service Revenue $0

Investment Income $107,194

Other Revenue $0

TOTAL REVENUE $188,731

Expense Breakdown

Grants Paid $85,500

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $104,651

Other Expenses $19,151

TOTAL EXPENSES $104,651

Year-over-Year Comparison

	2024	2023	Change
Revenue	$188,731	$354,712	-0.5%
Expenses	$104,651	$67,117	+0.6%
Net Income	$84,080	$287,595	-0.7%

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

N/A

Volunteers

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARY COHEN	CHAIR	1	Officer Director	$0	$0	$0
WENDY EMETERIO	TREASURER	1	Officer Director	$0	$0	$0
KIM AYALA	SECRETARY	1	Officer Director	$0	$0	$0
LEBO NEWMAN	MEMBER	1	Director	$0	$0	$0
JON SINGLEY	MEMBER	1	Director	$0	$0	$0
PETE DUFAU	MEMBER	1	Director	$0	$0	$0
M ESTOURNES	MEMBER	1	Director	$0	$0	$0
STEVE JACOBS	MEMBER	1	Director	$0	$0	$0
CHRIS McNairy	MEMBER	1	Director	$0	$0	$0
SANDRA GIARDE	CFO	1	Officer	$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	$188,731	$104,651	$2,040,032	$84,080
2023	$354,712	$67,117	$1,865,768	$287,595
2022	$99,423	$86,816	$1,442,013	$12,607
2021	$168,684	$52,151	$1,686,949	$116,533
2020	$55,543	$55,280	$1,506,854	$263
2018	$134,769	$39,449	$1,138,516	$95,320

LEAF FOUNDATION