Leonardo Academy provides comprehensive sustainability services that help companies and organizations understand, quantify, manage, and report their overall sustainability including all three legs of sustainability. Leonardo Academy specializes in leed, arc and well consulting, enterprise sustainability, emissions services, land management services, and sustainability training.

83¢ of each $1 spent went to programs.
$89K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 3
filings with a surplus
Average surplus $296K a year · 21% of revenue · last 3 filings
Looks good: a surplus in 3 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$89K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $30
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$412K
126% of total assets
Concern: liabilities are 126% of assets; over 80%.
Pt X · Ln 26
Independent board members
3
of 4 voting members
Looks good: 3 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$995K
Spent
$970K
To programs
83%
Net assets
−$86K
By yearFY2020–FY2022
Revenue
$995K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$995K
FY2021$1.2M
FY2022$2.0M
Expenses
$970K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$970K
FY2021$824K
FY2022$1.5M
Net assets
−$86K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020−$86K
FY2021$278K
FY2022$967K

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on May 15, 2026
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2022) →

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2022. IRS ruling in Jul 1997.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $807K Management & general 8% · $81K Fundraising 8% · $82K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

4 people listed on the 990; $89K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$88,547Pt VII · Sec A
Secretary/Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A

Michael Arny’s $25K as President is at the 1st percentile of top reported officer pay among 1851 $1–10M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2022FY2021FY2020
Michael Arny$25,171$103,624$88,547

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Leonardo Academy INC executive salaries →

On this list? Claim this org

Something off? Claim to add context

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes
  • Loans to or from officersSch L · Pt II2 listed

Programs and updates

Helps businesses understand, manage, and report their sustainability efforts, specializing in green building and emissions.

Questions for Leonardo Academy INC

Tap to ask. Leonardo Academy INC sees how many people are interested.

Your first name shows with your question. Leonardo Academy INC answers here, for everyone.

Provided by the organization

Know this org? Add your story

2 programs · $807K · in their own filed words · FY2020
01

Sustainability Services

The sustainable building services program assisted companies persuing their leed certification in future years. Additionally, leonardo academy performed leed-eb building certification application reviews for 101 leed-eb certified buildings. Training sessions were also conducted in-person and via webinars.

$791Kprogram expense
02

Standards Development Services

Leonardo academy continues to grow its services as more staff members are seeking to earn their well ap certification. Development of agriculture, life-cycle, and emissions standards for the american national standards institutes continue to progress.

$16Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2023
Total grants receivedfrom 1 funder$30
Grants paid · 7 grants · $1.3M · 2020–2021
Kraemers North AmericaFY2021$389,548
Independence School DistrictFY2021$172,271
Kramer North AmericaFY2021$105,075
Mfa OilFY2021$52,627
Kraemer North AmericaFY2020$389,548
Independence School DistrictFY2020$172,271
Mfa Oil CompanyFY2020$52,627

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$995K
Ln 12
Gifts and grantsLn 1h$658K
Fees for servicesLn 2g$337K
Money outPt IX
$970K
Ln 25
Programscol B$807K
Managementcol C$81K
Fundraisingcol D$82K
Owns and owesPt X
−$86K
net assets · Ln 32
Cash and savingsLn 1–2$88K
Total assetsLn 16$326K
LiabilitiesLn 26$412K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$658K
Government grantsLn 1e$657K
Fees for servicesLn 2g$337K
Total revenueLn 12$995K
Assets in detailPt X, end of year
CashLn 1$88K
SavingsLn 2$35
Cash and savings togetherLn 1–2$88K
Land, buildings, equipmentLn 10c$228K
Total assetsLn 16$326K
LiabilitiesLn 26$412K
Net assetsLn 32−$86K
OperationsPt I, VI
EmployeesI 56
VolunteersI 65
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$52K$88K
Land, buildings, equipmentLn 10c$230K$228K
Total assetsLn 16$299K$326K
LiabilitiesLn 26$410K$412K
Net assetsLn 32−$111K−$86K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$614K$614K
Pay of current officers, directors and key staffLn 5$94K$75K$14K$5K
Other salaries and wagesLn 7$163K$65K$41K$57K
Pension plan contributionsLn 8$3K$1K$789$732
Other employee benefitsLn 9$31K$13K$8K$11K
Payroll taxesLn 10$19K$10K$4K$5K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$118$118
Advertising and promotionLn 12$683$205$68$410
Office expensesLn 13$9K$5K$2K$2K
Information technologyLn 14$4K$3K$1K$434
OccupancyLn 16$646$646
TravelLn 17$2K$2K$233
InterestLn 20$4K$4K
Depreciation, depletion and amortizationLn 22$1K$701$339$170
InsuranceLn 23$7K$4K$2K$1K
Other expenses (24a–d)Ln 24$13K$13K
All other expensesLn 24e$1K$1K
Total functional expensesLn 25$970K$807K$81K$82K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest $2.0M$1.5M$498K$967K 990 PDF
FY2021 $1.2M$824K$364K$278K 990 PDF
FY2020 Viewing $995K$970K$25K−$86K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $994,568 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $207,598$657,588
I-9 Program service revenuePrior year $343,307$336,980
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $550,905$994,568
I-13 Grants and similar amounts paidPrior year $168,542$614,446
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $290,583$310,663
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $53,368$44,686
I-18 Total expensesPrior year $512,493$969,795
I-19 Revenue less expensesPrior year $38,412$24,773
Part VI · Governance 3 of 4 board members independent, 1 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $994,568 across 5 lines filed
VIII-1e Government grants$657,265
VIII-1f All other contributions, gifts and grants$323
VIII-1h Total contributions, gifts and grants$657,588
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $336,980$336,980
VIII-12 Total revenueRelated to mission $336,980 · Unrelated business $0 · Excluded from tax $0$994,568
Part IX · Statement of functional expenses $969,795 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $614,446$614,446
IX-5 Pay of current officers, directors and key staffPrograms $75,202 · Management $14,100 · Fundraising $4,701$94,003
IX-7 Other salaries and wagesPrograms $65,250 · Management $40,781 · Fundraising $57,094$163,125
IX-8 Pension plan contributionsPrograms $1,296 · Management $789 · Fundraising $732$2,817
IX-9 Other employee benefitsPrograms $12,586 · Management $7,866 · Fundraising $11,012$31,464
IX-10 Payroll taxesPrograms $10,411 · Management $4,136 · Fundraising $4,707$19,254
IX-11c Accounting feesManagement $1,600$1,600
IX-11g Other fees for servicesManagement $118$118
IX-12 Advertising and promotionPrograms $205 · Management $68 · Fundraising $410$683
IX-13 Office expensesPrograms $4,586 · Management $2,296 · Fundraising $1,936$8,818
IX-14 Information technologyPrograms $2,607 · Management $1,304 · Fundraising $434$4,345
IX-16 OccupancyPrograms $646$646
IX-17 TravelPrograms $2,099 · Management $233$2,332
IX-20 InterestManagement $4,151$4,151
IX-22 Depreciation, depletion and amortizationPrograms $701 · Management $339 · Fundraising $170$1,210
IX-23 InsurancePrograms $4,210 · Management $2,032 · Fundraising $1,016$7,258
IX-24 Other expenses (24a–d)Programs $12,516$12,516
IX-24e All other expensesManagement $1,009$1,009
IX-25 Total functional expensesPrograms $806,761 · Management $80,822 · Fundraising $82,212$969,795
Part X · Balance sheet $325,531 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $51,624$87,950
X-2 Savings and temporary cash investmentsStart of year $20$35
X-4 Accounts receivableStart of year $17,792$8,400
X-9 Prepaid expenses and deferred chargesStart of year $357$726
X-10c Land, buildings and equipment, netStart of year $229,631$228,420
X-16 Total assetsStart of year $299,424$325,531
X-17 Accounts payable and accrued expensesStart of year $57,516$53,474
X-19 Deferred revenueStart of year $37,000$25,500
X-25 Other liabilitiesStart of year $0$66,376
X-26 Total liabilitiesStart of year $410,454$411,788
X-27 Net assets without donor restrictionsStart of year −$111,030−$86,257
X-32 Total net assets or fund balancesStart of year −$111,030−$86,257
X-33 Total liabilities and net assetsStart of year $299,424$325,531
Part XI · Reconciliation of net assets −$86,257 net assets at year end
XI-1 Total revenue$994,568
XI-2 Total expenses$969,795
XI-3 Revenue less expenses$24,773
XI-4 Net assets at start of year−$111,030
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$86,257

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.