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Nonprofit · EIN 26-1738122

LEAP CHARITIES

Tax-exempt · BOISE, ID 83706

Financials

$4.8M$1.8M2023$5.3M$2.5M2024$4.5M$3M2025
Revenue Expenses · by fiscal year end
Financials of LEAP CHARITIES by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$4,471,709$2,973,882$1,497,827$26,009,352$15,435,777$10,573,575
December 31, 2024990$5,310,586$2,472,051$2,838,535$23,749,170$14,614,365$9,134,805
December 31, 2023990$4,783,527$1,828,389$2,955,138$18,964,716$12,668,446$6,296,270
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$1,483,701
of which government grants
$291,180
Program service revenue
$2,600,425
Investment income
$387,583
Net gain from sales of assets
$109,437
Other revenue
$0

Expenses

Grants and similar amounts paid
$7,324
Compensation of officers, directors and key employees
$241,802
Other salaries and wages
$822,192
Salaries, compensation and benefits (total)
$1,205,030
Professional fundraising fees
$0
Accounting fees
$7,333
Occupancy
$333,412
Travel
$36,193
Depreciation
$413,635
Program services (functional)
$2,418,038
Management and general (functional)
$448,189
Fundraising (functional)
$107,655

Balance sheet and other

Total assets, start of year
$23,749,170
Total assets, end of year
$26,009,352
Total liabilities, end of year
$15,435,777
Net assets, end of year
$10,573,575
Land, buildings and equipment
$13,222,437
Net assets without donor restrictions
$9,847,166
Net assets with donor restrictions
$726,409
Gross receipts
$4,471,709
Employees
20
Volunteers
35
Year formed
2008
State of legal domicile
ID

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensationFrom related orgsOther / benefits
BART COCHRANCEO
Officer
40$95,177$54,000$459
BRIAN WOODWARDCOO
Officer
40$138,479$0$7,687
JERRY BRADYPRESIDENT
Trustee or director, Officer
1$0$0$0
MEGAN MANLOVETREASURER
Trustee or director, Officer
1$0$0$0
LAURA RIDEOUTSECRETARY
Trustee or director, Officer
1$0$0$0
JESSICA BOGGSBOARD MEMBER
Officer
1$0$0$0
990 for the year ended December 31, 2024: 6 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
BART COCHRANCEO
Officer
40$73,205$54,000$0
BRIAN WOODWARDCOO
Officer
40$115,078$0$6,534
JERRY BRADYPRESIDENT
Trustee or director, Officer
1$0$0$0
MEGGAN MANLOVETREASURER
Trustee or director, Officer
1$0$0$0
LAURA RIDEOUTSECRETARY
Trustee or director, Officer
1$0$0$0
JESSICA BOGGSBOARD MEMBER
Officer
1$0$0$0
990 for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
BART COCHRANCEO
Officer
40$65,061$54,000$843
BRIAN WOODWARDCOO
Officer
40$111,138$0$5,887
JERRY BRADYPRESIDENT
Trustee or director, Officer
1$0$0$0
LAURA RIDEOUTDIRECTOR
Trustee or director, Officer
1$0$0$0
MEGAN MANLOVEDIRECTOR
Trustee or director, Officer
1$0$0$0

Address and contacts

Address (IRS master file)
670 E RIVERPARK LN STE 170, BOISE, ID 83706-6679
In care of
% BART COCHRAN
Mailing address (990-N for 2016)
1220 S Vista Ave, Boise ID 83705
Principal officer (990 for 2025)
BRIAN WOODWARD, 670 E RIVERPARK LANE SUITE 170, BOISE, ID 83706
Principal officer (990-N for 2016)
Bart Cochran, 1220 S Vista Ave, Boise ID 83705
Signed the 990
BRIAN WOODWARD, COO
Phone
(208) 391-2823
Return prepared by
SORREN INC

Mission

FOUNDED IN 2008, BOISE BASED LEAP HOUSING BELIEVES ALL PEOPLE DERSERVE AN OPPORTUNITY TO ACCESS A SAFE, STABLE AND AFFORDABLE HOME.

990 for the year ended December 31, 2025

Program accomplishments

  • AFFORDABLE HOUSING DEVELOPMENT: DEVELOPING AFFORDABLE HOUSING THROUGH INNOVATIVE CONSTRUCTION AND FINANCING PROCESSES.
    Expenses $1,837,556 · grants $7,324 · revenue $2,567,015
  • LEAP ROC (RESIDENT-OWNED COMMUNITIES): WORKING TO HELP MOBILE PARK RESIDENTS TO BUY THEIR LAND FROM THE OWNER AND RUN IT AS A COOPERATIVE.
    Expenses $73,699 · revenue $26,677
  • LEAP LOAN FUND: FOR THE PURPOSE OF PROVIDING LOANS TO PROSPECTIVE HOMEOWNERS IN THE COMMUNITY LAND TRUST. POTENTIAL OWNERS COME INTO THE OFFICE. THE HOMEOWNERSHIP MANAGER INTERVIEWS THEM AND COLLECT INCOME DOCUMENTATION TO CERTIFY THAT THEY ARE INCOME QUALIFIED.
    Expenses $296,761
  • WELCOME HOUSING AND OTHER PROGRAMS
    Expenses $210,022 · revenue $6,733

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
26-1738122
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2008
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$26,009,352
Income (IRS master file)
$4,471,709

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$4,471,709$2,973,882$26,009,352IRS
990December 2024$5,310,586$2,472,051$23,749,170XML
990December 2023$4,783,527$1,828,389$18,964,716XML
990December 2022$2,005,071$1,272,789$10,074,975IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS
990-EZDecember 2017–––IRS
990-N for 2016
Officer: Bart Cochran
December 31, 2016≤ $50,000 receipts––e-Postcard

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-1738122).

Questions about LEAP CHARITIES

What is the EIN of LEAP CHARITIES?
The employer identification number (EIN) of LEAP CHARITIES is 26-1738122.
Is LEAP CHARITIES tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
Are donations to LEAP CHARITIES tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LEAP CHARITIES file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of LEAP CHARITIES due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did LEAP CHARITIES last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of LEAP CHARITIES?
The 990 for the year ended December 31, 2025 names BRIAN WOODWARD.
Who are the officers and directors of LEAP CHARITIES?
The 990 for the year ended December 31, 2025 lists 6 people; 2 received compensation from the organization, the highest $95,177 (BART COCHRAN, CEO).
How much revenue does LEAP CHARITIES have?
On its 990 for the year ended December 31, 2025 it reported revenue of $4,471,709, expenses of $2,973,882 and total assets of $26,009,352 at year end.

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