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Nonprofit · EIN 27-1050909

LOCAL ENVIRONMENTAL AGRICULTURE PROJECT INCORPORATED

Tax-exempt · ROANOKE, VA 24015

Financials

$2.3M$2.3M2023$2.3M$2.5M2024$3M$2.9M2025
Revenue Expenses · by fiscal year end
Financials of LOCAL ENVIRONMENTAL AGRICULTURE PROJECT INCORPORATED by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$3,012,517$2,915,781$96,736$3,251,996$630,031$2,621,965
December 31, 2024990$2,293,165$2,485,194-$192,029$2,571,972$46,743$2,525,229
December 31, 2023990$2,254,653$2,333,808-$79,155$2,760,952$43,694$2,717,258
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$2,389,840
of which government grants
$1,896,529
Program service revenue
$467,898
Investment income
$63,488
Other revenue
$91,291

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$725,132
Salaries, compensation and benefits (total)
$799,971
Professional fundraising fees
$0
Depreciation
$131,883
Program services (functional)
$2,782,784
Management and general (functional)
$115,029
Fundraising (functional)
$17,968

Balance sheet and other

Total assets, start of year
$2,571,972
Total assets, end of year
$3,251,996
Total liabilities, end of year
$630,031
Net assets, end of year
$2,621,965
Land, buildings and equipment
$1,581,612
Net assets without donor restrictions
$2,273,608
Net assets with donor restrictions
$348,357
Gross receipts
$3,012,517
Employees
20
Volunteers
119
Year formed
2009
State of legal domicile
VA

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 / weekCompensation
LINDA THORNTONPRESIDENT
Trustee or director, Officer
3$0
LAURA REILLYVICE PRESIDE
Trustee or director, Officer
3$0
JESSICA JOYTREASURER
Trustee or director, Officer
3$0
RACHEL BURKSSECRETARY
Trustee or director, Officer
3$0
SUSAN CLARKBOARD MEMBER
Trustee or director
2$0
BRENT COCHRANBOARD MEMBER
Trustee or director
2$0
MIKE BURTONBOARD MEMBER
Trustee or director
2$0
HEIDI GARRABRANTBOARD MEMBER
Trustee or director
2$0
CAMERON TERRYBOARD MEMBER
Trustee or director
2$0
LAKSHMI PATELBOARD MEMBER
Trustee or director
2$0
990 for the year ended December 31, 2024: 13 people
NameTitleHours / weekCompensation
LINDA THORNTONPRESIDENT
Trustee or director, Officer
3$0
SUSAN CLARKVICE PRESIDE
Trustee or director, Officer
3$0
JESS JOYTREASURER
Trustee or director, Officer
3$0
LAURA REILLYSECRETARY
Trustee or director, Officer
3$0
RACHEL BURKSBOARD MEMBER
Trustee or director
2$0
SAM CANNONBOARD MEMBER
Trustee or director
2$0
MIKE BURTONBOARD MEMBER
Trustee or director
2$0
PAUL PHILLIPSBOARD MEMBER
Trustee or director
2$0
CAMERON TERRYBOARD MEMBER
Trustee or director
2$0
BRENT COCHRANBOARD MEMBER
Trustee or director
2$0
LAKSHMI PATELBOARD MEMBER
Trustee or director
2$0
AHOO SALEMBOARD MEMBER
Trustee or director
2$0
CHRISTY PUGHBOARD MEMBER
Trustee or director
2$0
990 for the year ended December 31, 2023: 11 people
NameTitleHours / weekCompensation
SUSAN CLARKPRESIDENT
Trustee or director, Officer
3$0
LINDA THORNTONVICE PRESIDE
Trustee or director, Officer
3$0
CHRISTY PUGHTREASURER
Trustee or director, Officer
3$0
LAURA REILLYSECRETARY
Trustee or director, Officer
3$0
RACHEL BURKSBOARD MEMBER
Trustee or director
2$0
SAM CANNONBOARD MEMBER
Trustee or director
2$0
MIKE BURTONBOARD MEMBER
Trustee or director
2$0
REBECCA WRIGHTBOARD MEMBER
Trustee or director
2$0
PAUL PHILLIPSBOARD MEMBER
Trustee or director
2$0
CAMERON TERRYBOARD MEMBER
Trustee or director
2$0
BRENT COCHRANBOARD MEMBER
Trustee or director
2$0

Address and contacts

Address (IRS master file)
PO BOX 3249, ROANOKE, VA 24015-1249
In care of
% MAUREEN BEST
Mailing address (990-N for 2013)
PO Box 3249, Roanoke VA 24015
Principal officer (990 for 2025)
JESSICA JOY
Principal officer (990-N for 2013)
Brent Cochran, PO Box 3249, Roanoke VA 24015
Signed the 990
JESSICA JOY, TREASURER
Phone
(540) 339-6266
Return prepared by
ROBINSON FARMER COX ASSOCIATES

Mission

LOCAL ENVIRONMENTAL AGRICULTURAL PROJECT'S (LEAP) MISSION IS TO CREATE AN EQUITABLE FOOD AND FARMING SYSTEM WHICH PRIORITIZES HEALTH AND ABUNDANCE. WE DO THIS BY SUPPORTING COMMUNITY INITIATIVES, MARKETS, FARMS, AND FARMERS.

990 for the year ended December 31, 2025

Program accomplishments

  • LEAP SERVES AS THE FISCAL AGENT FOR AND PROVIDES BACKBONE SUPPORT TO THE STATEWIDE VIRGINIA FRESH MATCH NUTRITION INCENTIVE NETWORK (VFM). VFM WORKS WITH COMMUNITY-BASED FOOD RETAILERS, FARMERS MARKETS, AND FARM STANDS TO OFFER NUTRITION INCENTIVES FOR PEOPLE WHO SHOP WITH SNAP-EBT AT THESE 85+ PARTICIPATING OUTLETS. NUTRITION INCENTIVES MAKE FRUITS AND VEGETABLES MORE AFFORDABLE THROUGH A DISCOUNT MODEL (50% OFF) OR A MATCH MODEL (1 IN SNAP-EBT IS MATCHED WITH 1 IN VFM INCENTIVES).
    Expenses $1,207,854
  • LEAP PURCHASES FOOD FROM LOCAL AND REGIONAL FARMERS AND FOOD PRODUCERS AND FOOD HUBS. PRODUCERS DELIVER TO THE FOOD HUB, LEAP RECEIVES, AGGREGATES, STORES, AND THEN DISTRIBUTES THE FOOD THROUGH OUR OUTLETS INCLUDING THE LEAP MOBILE MARKET, COMMUNITY STORE, AND FARM SHARE. LEAP PROVIDES HEALTH FOOD INCENTIVES TO PARTICIPATING CUSTOMERS FOR 50% OFF THE FARM SHARE OR ONLINE MARKET SALES.
    Expenses $408,187 · revenue $369,803
  • LEAP KITCHEN: THE LEAP KITCHEN IS A SHARED COMMERCIAL KITCHEN AND FOOD BUSINESS INCUBATOR. FOOD BUSINESSES ARE REQUIRED TO OPERATE OUT OF A COMMERCIAL KITCHEN. KITCHEN MEMBERS USE THE LEAP KITCHEN TO OPERATE THEIR INDIVIDUAL FOOD BUSINESSES. LEAP PROVIDES THE SPACE AND EQUIPMENT, LINKS TO THE OTHER SUPPORT SERVICES, AND ACCESS TO LEAP OUTLETS. KITCHEN MEMBERS PAY AN HOURLY FEE FOR USE OF THE SPACE. AS OF APRIL 1, 2025, LEAP NO LONGER OPERATES THE SHARED COMMERCIAL KITCHEN AND FOOD BUSINESS INCUBATOR. LEAP TRANSITIONED THE PROGRAM TO ANOTHER COMMUNITY PARTNER WHO CONTINUES THE PROGRAM UNINTERRUPTED.
    Expenses $4,233 · revenue $23,594
  • OTHER PROGRAM INITIATIVES INCLUDE: FIXED SITE FARMERS MARKETS, MOBILE MARKET PROGRAMS, COMMUNITY GARDENS, AND REGIONAL FOOD PLANNING
    Expenses $1,162,510 · revenue $74,501

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
27-1050909
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2013
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$3,251,996
Income (IRS master file)
$3,012,517

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$3,012,517$2,915,781$3,251,996IRS
990December 2024$2,293,165$2,485,194$2,571,972XML
990December 2023$2,254,653$2,333,808$2,760,952XML
990December 2022$2,044,271$2,323,348$2,859,436IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS
990-N for 2013
Officer: Brent Cochran
December 31, 2013≤ $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 27-1050909).

Questions about LOCAL ENVIRONMENTAL AGRICULTURE PROJECT INCORPORATED

What is the EIN of LOCAL ENVIRONMENTAL AGRICULTURE PROJECT INCORPORATED?
The employer identification number (EIN) of LOCAL ENVIRONMENTAL AGRICULTURE PROJECT INCORPORATED is 27-1050909.
Is LOCAL ENVIRONMENTAL AGRICULTURE PROJECT INCORPORATED tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
Are donations to LOCAL ENVIRONMENTAL AGRICULTURE PROJECT INCORPORATED tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LOCAL ENVIRONMENTAL AGRICULTURE PROJECT INCORPORATED 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 LOCAL ENVIRONMENTAL AGRICULTURE PROJECT INCORPORATED 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 LOCAL ENVIRONMENTAL AGRICULTURE PROJECT INCORPORATED 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 LOCAL ENVIRONMENTAL AGRICULTURE PROJECT INCORPORATED?
The 990 for the year ended December 31, 2025 names JESSICA JOY.
Who are the officers and directors of LOCAL ENVIRONMENTAL AGRICULTURE PROJECT INCORPORATED?
The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
How much revenue does LOCAL ENVIRONMENTAL AGRICULTURE PROJECT INCORPORATED have?
On its 990 for the year ended December 31, 2025 it reported revenue of $3,012,517, expenses of $2,915,781 and total assets of $3,251,996 at year end.

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