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Ladies Empowerment and Action Program Inc

EIN 27-0193483 · South Miami, FL

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair62 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

LEAP IS DEDICATED TO HELPING INCARCERATED WOMEN TRANSCEND THEIR PAST. OUR GOAL IS TO PROVIDE GRADUATES WITH THE TOOLS AND SUPPORT NECESSARY TO SUSTAIN THEMSELVES POST-RELEASE BY ESTABLISHING THEIR OWN SMALL BUSINESS OR OBTAINING EMPLOYMENT. THE EFFORTS MADE BY LEAP HELP TO REJUVINATE THE LOCAL WORKFORCE, LESSEN THE STRAIN ON LOCAL RESOURCES, HELP REDUCE CRIME IN OUR COMMUNITIES AND REDUCE RECIDIVISM.

Income
$1.2 million
Spending
$1.4 million
Spent on programs
85%
Reserves
7.2 months of spending
Largest source of income
donations and private grants, 53%
Employees
37
Volunteers
34
Highest pay
$126,000, executive dir.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 62 out of 100. Higher than 30% of charities in its peer group (crime and legal services, $1m to $10m).

  • Reserves

    28 of 35

    Spendable reserves would cover 7.2 months of spending.

  • Debt

    10 of 20

    It owes 38% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 12% of income.

  • Income trend

    5 of 15

    Income fell 21% on the year before.

  • Spending floor

    15 of 15

    85% of spending went to programs and raising each dollar of donations cost 3 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 57% of charities in its peer group (crime and legal services, $1m to $10m).

  • Independent board

    25 of 25

    9 of 9 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $1.2 million spent. Since its inception, LEAP has been committed to providing transformational education, entrepreneurial training, and mentorship to women during and after their incarceration. As the pioneering re-entry program for women within the Florida prison system, LEAP stands as a unique initiative dedicated to equipping incarcerated women with the skills and mindset necessary to successfully reintegrate into society. Operating within the Florida state prison system, LEAP conducts a comprehensive 5-month, 250-hour program. This program is designed to empower inmates by imparting essential employment skills and fostering entrepreneurship. Additionally, LEAP facilitates trauma-informed addiction groups as part of its curriculum, encompassing activities such as resume preparation, job search skills and tips, case studies, and role-playing exercises. Moreover, LEAP recognizes the importance of life skills training, which includes topics like parenting, goal setting, and decision making, as integral components of the learning experience. Our classroom instructions and materials are thoughtfully crafted to cultivate independence and initiative among participants. LEAP primarily targets incarcerated women who are within one year of their release. Post-release, our commitment to these women remains steadfast as we continue to enhance our programming. We provide crucial support such as employment assistance, housing resources, and a continuum of care and services for up to two years after release from prison. In addition to our in-prison programs, LEAP's new initiative extends its reach into the Miami-Dade community through the Women's Reentry Hub. This comprehensive program offers a wide range of services to women with histories of incarceration, starting from their time in jail and continuing well into their post-release phase. The program also includes trauma informed classes conducted at the local jail. LEAP is dedicated to making a lasting impact on the lives of incarcerated women, empowering them with the skills and support needed to break free from the cycle of incarceration and successfully reintegrate into society.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since August 2009.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.