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Local Environmental Agriculture Project Incorporated

EIN 27-1050909 · Roanoke, VA

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

LegitimacyPassesRegistration and standingFinancial healthGood71 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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.

Income
$3.0 million
Spending
$2.9 million
Spent on programs
95%
Reserves
2.8 months of spending
Largest source of income
government grants, 63%
Employees
20
Volunteers
119

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 71 out of 100. Higher than 45% of charities in its peer group (food and agriculture, $1m to $10m).

  • Reserves

    10 of 35

    Spendable reserves would cover 2.8 months of spending.

  • Debt

    16 of 20

    It owes 19% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 3% of income.

  • Income trend

    15 of 15

    Income rose 31% on the year before.

  • Spending floor

    15 of 15

    95% of spending went to programs and raising each dollar of donations cost 1 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 74% of charities in its peer group (food and agriculture, $1m to $10m).

  • Independent board

    25 of 25

    10 of 10 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.

  • 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, 2025, 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 (5)
  1. $1.2 million spent. 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).
  2. $408,187 spent. 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.
  3. $4,233 spent. 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.
  4. $1.2 million spent. OTHER PROGRAM INITIATIVES INCLUDE: FIXED SITE FARMERS MARKETS, MOBILE MARKET PROGRAMS, COMMUNITY GARDENS, AND REGIONAL FOOD PLANNING
  5. OTHER PROGRAM INITIATIVES INCLUDE: FIXED SITE FARMERS MARKETS, MOBILE MARKET PROGRAMS, COMMUNITY GARDENS, AND REGIONAL FOOD PLANNING

Source: Form 990 for the year ending December 31, 2025, 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 October 13, 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 October 13, 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 October 13, 2026.

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

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

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

    Recognized by the IRS since January 2013.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 21, 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.