2026-07-23T15:24:13-05:00 2025-12-31 341322309 CIUNI & PANICHI INC 25201 CHAGRIN BLVD 200 CLEVELAND OH 441225683 990 2025-01-01 341369608 LINKING EMPLOYMENT ABILITIES AND POTENTIAL LINK 2166962716 2545 LORAIN AVE CLEVELAND OH 44113 ELIZABETH GLAS EXECUTIVE DIRECTOR 2166962716 2026-06-12 1 MICHAEL KLEIN CPA P00359504 2168317171 2026-06-12 2025 2025-03-06 01:10:19Z ELIZABETH GLAS 2545 LORAIN AVE CLEVELAND OH 44113 1619800 0 X WWW.LEAPINFO.ORG X 1981 OH A SERVICE AND OUTREACH AGENCY FOR PERSONS WITH DISABILITIES. (CONTINUED ON SCHEDULE O)PROVIDES EMPLOYMENT AND INDEPENDENT LIVING SERVICES, HOME AND COMMUNITY BASED SERVICES AND SUPPORT, ADVOCACY AND EDUCATION, BENEFITS NAVIGATION, AND ENROLLMENT AND ASSISTANCE. AS A FEDERALLY RECOGNIZED CENTER FOR INDEPENDENT LIVING LEAP BUILDS COMMUNITY CAPACITY TO MEET THE NEEDS OF INDIVIDUALS WITH DISABILITIES. 12 12 90 36 0 0 1021672 751913 927629 854990 6707 6546 34 -1794 1956042 1611655 0 0 0 0 1240826 1340716 0 0 24169 575181 479797 1816007 1820513 140035 -208858 1664664 1395977 729694 642019 934970 753958 X LEAP IS A SERVICE AND OUTREACH AGENCY WORKING WITH AND ON BEHALF OF PEOPLE WITH DISABILITIES. LEAP PROVIDES ACCESS TO BENEFITS & RESOURCES, INDEPENDENT LIVING, AND EMPLOYMENT SERVICES, SUPPORTING PEOPLE WITH DISABILITIES TO LIVE, LEARN,(CONTINUED ON SCHEDULE O)WORK AND PARTICIPATE IN THEIR COMMUNITIES. 0 0 413663 THE GOAL OF EMPLOYMENT SERVICES IS TO CONNECT BUSINESSES WITH A QUALIFIED WORK FORCE AND TO EMPOWER YOUTH AND ADULTS WITH DISABILITIES TO PURSUE, OBTAIN, AND RETAIN EMPLOYMENT BY PROVIDING JOB SEEKING SKILLS TRAINING, WORK EXPERIENCES, PLACEMENT, COACHING, AND RETENTION SERVICES. 893134 THE GOAL OF THE INDEPENDENT LIVING SERVICES IS TO MAXIMIZE OPPORTUNITIES FOR FULL COMMUNITY INCLUSION FOR INDIVIDUALS WITH SIGNIFICANT DISABILITIES THROUGH INDIVIDUAL AND SYSTEMS ADVOCACY, INDEPENDENT LIVING SKILLS TRAINING, PEER SUPPORT, TRANSITION FROM MEDICAL AND LONG-TERM CARE FACILITIES INTO THE COMMUNITY, AND SOCIALIZATION/RECREATION ACTIVITIES. 210780 THE GOAL OF THE ACCESS TO BENEFITS AND RESOURCES PROGRAM IS TO ASSIST INDIVIDUALS IN EXPLORING THE FULL RANGE OF SUPPORT OPTIONS BY PROVIDING ACCESS TO INFORMATION, RESOURCES, AND SERVICES THAT SUPPORT THE SPECTRUM OF NEEDS OF PEOPLE WITH DISABILITIES AND FAMILY CAREGIVERS INCLUDING DISABILITY BENEFITS ASSISTANCE TO ENSURE THAT PEOPLE WITH DISABILITIES GET UP-TO-DATE INFORMATION AS IT RELATES TO THEIR FEDERAL AND STATE BENEFITS. 1517577 1 1 0 0 0 0 0 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 21 0 90 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 12 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 OH X X ELIZABETH GLAS 2166962716 2545 LORAIN AVE CLEVELAND OH 44113 ELIZABETH GLAS EXECUTIVE DIRECTOR 50.00 X 102160 0 19577 RUSSELL BOWSKY BOARD MEMBER 1.00 X 0 0 0 BRIAN CORRIGAN BOARD MEMBER 1.00 X 0 0 0 JAMIE DALTON BOARD MEMBER 1.00 X 0 0 0 VINCENT DORSEY BOARD MEMBER 1.00 X 0 0 0 WILLIAM EYMAN PRESIDENT 2.00 X X 0 0 0 SCOTT W FEDOR BOARD MEMBER 1.00 X 0 0 0 TIMOTHY KIBLER VICE PRESIDENT 2.00 X X 0 0 0 KATIE MARTINOVIC BOARD MEMBER 1.00 X 0 0 0 MIKE MURRAY TREASURER 2.00 X X 0 0 0 CINDI RAMIREZ BOARD MEMBER 1.00 X 0 0 0 ROBERT SNEAD JR BOARD MEMBER 1.00 X 0 0 0 PATTI SUBSTELNY SECRETARY 2.00 X X 0 0 0 102160 0 19577 1 0 0 0 0 26327 536860 188726 751913 EMPLOYMENT SERVICES 900099 390440 390440 NURSING HOME TRANS SER 900099 334911 334911 BENEFITS SERVICES 900099 65818 65818 PARTICIPATION FEES 900099 58528 58528 PEER MENTORING 900099 4000 4000 1293 1293 854990 6546 6546 6351 26327 8145 -1794 -1794 1611655 854990 0 4752 121737 99485 21010 1242 938814 771145 158343 9326 29507 24623 4605 279 171405 143034 26751 1620 79253 65990 12440 823 1948 1948 82433 65911 15914 608 8034 4708 2596 730 96281 78210 11010 7061 104162 87004 16009 1149 15289 14787 470 32 3288 2428 860 443 361 77 5 9459 8407 818 234 PROGRAM SERVICES 151484 151484 OTHER EXPENSES 5916 5916 FUNDRAISING EXPENSES 1060 1060 1820513 1517577 278767 24169 X 169629 142993 118809 119846 103346 1650 311879 191200 35009 54163 57356 56987 812 369 309062 342474 616118 543282 1664664 1395977 79029 90770 25550 1269 12067 625115 537913 729694 642019 X 789286 748169 145684 5789 934970 753958 1664664 1395977 X -208858 31446 -3600 X X 0 1 X 1 0 X 454929 530426 1087903 1021672 758264 3853194 454929 530426 1087903 1021672 758264 3853194 279324 3573870 21142 6397 37 6707 6546 40829 137840 2467 25 34 140366 4034389 4556705 0.88590 0.87940 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2021 AMOUNT: $ 137,840. 2022 AMOUNT: $ 2,467. 2023 AMOUNT: $ 25. 2024 AMOUNT: $ 34. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 12067 12067 0 73966 13061 87027 66416 7550 73966 57677 8739 66416 67837 -10160 57677 60133 7704 67837 1.00000 1 0 34456 34087 369 22900 22900 0 369 INVESTMENT - BOARD DESIGNATED ENDOWMENT FUND 87027 F INVESTMENT - BOARD DESIGNATED ORGANIZATIONAL FUND 92282 F INVESTMENT - BOARD DESIGNATED OPERATING RESERVE 163165 F 342474 OTHER ASSETS 24674 RIGHT-OF-USE ASSET 518608 543282 OBLIGATIONS UNDER OPERATING LEASE 537913 537913 X 1649298 31446 8145 39591 1609707 1948 1948 1611655 1826710 8145 8145 1818565 1948 1948 1820513 PART V, LINE 4: IN JANUARY 2020, LEAP ESTABLISHED A SEPARATE BOARD-DESIGNATED ENDOWMENT FUND WITH THE CLEVELAND FOUNDATION FOR THE PURPOSE OF SUPPORTING LEAP AND ITS PROGRAMS AND ACTIVITIES. PART X, LINE 2: LEAP IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN REPORTED IN ITS ACCOMPANYING FINANCIAL STATEMENTS. LEAP HAS NOT BEEN CLASSIFIED AS A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND DOES QUALIFY FOR DEDUCTIBLE CONTRIBUTIONS. LEAP ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE "INCOME TAXES" TOPIC OF THE FASB ASC. UNCERTAIN INCOME TAX POSITIONS ARE EVALUATED AT LEAST ANNUALLY BY MANAGEMENT. LEAP CLASSIFIES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS AS INCOME TAX EXPENSE IN THE ACCOMPANYING FINANCIAL STATEMENTS. AS OF DECEMBER 31, 2025, LEAP HAS IDENTIFIED NO UNCERTAIN INCOME TAX POSITIONS AND HAS RECORDED NO AMOUNTS FOR INCOME TAX PENALTIES AND INTEREST FOR THE YEAR THEN ENDED. LEAP FILES ITS FEDERAL FORM 990 IN THE U.S. FEDERAL JURISDICTION AND A STATE REGISTRATION AT THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF OHIO. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES 8,145. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES 8,145. WINE TASTING 20198 16138 4060 120 775 1368 1288 BOURBON RAFFLE 8650 6359 2291 2291 1 3830 3830 35 140 2128 32678 26327 6351 2446 775 1368 140 3416 8145 -1794 FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS OF THE ORGANIZATION HAVE BEEN REVIEWED AND UPDATED. SIGNIFICANT CHANGES INCLUDE UPDATING QUORUM TO 60% OF THE MEMBERS OF THE BOARD OF DIRECTORS AND ADDING THE ADVOCACY COMMITTEE ROLES AND RESPONSIBILITIES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY A CPA FIRM. AFTER PREPARATION, THE FORM 990 IS REVIEWED IN DETAIL BY ACCOUNTING STAFF, AND THEN PRESENTED TO FINANCE COMMITTEE AND BOARD OF DIRECTORS. AFTER ALL COMMENTS AND QUESTIONS ARE CLEARED, THE FORM IS FILED. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, BOARD OF DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO, ANNUALLY, READ THE POLICY AND COMPLETE A STATEMENT OUTLINING ANY POTENTIAL CONFLICTS THEY MAY HAVE. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD OF DIRECTORS AFTER THE CONSIDERATION OF COMPENSATION LEVELS AT COMPARABLE ORGANIZATION AND PRIOR COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO ANY PERSON THAT REQUESTS THEM. THOSE DOCUMENTS ARE AVAILABLE FOR INSPECTION AT THE ORGANIZATION'S OFFICES OR, IF REQUESTED, THE ORGANIZATION WILL COMPLY WITH ALL REASONABLE REQUESTS FOR DOCUMENTS. FORM 990, PART XI, LINE 9: BAD DEBT EXPENSE -3,600. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.