Ok, allow me to clarify my previous post:
I suspect that elm leaves have no nutritional value, based on (randomly listed observations) and my drawn conclusion:
I have been gardening and growing trees for 40 years. In that time I have found that elm leaves in general make soil more acidic. More substantial leaves make the soil more neutral in pH values. If you make compost with a clay-based soil and exclusively leaves from elms, another with oaks, another with pecans, another with pine needles, etc., you may find that the elm leaves decomposed or 'burned up' the fastest. Then plant something in that same soil mix and the same something in a soil mix made with oak leaves (for example). The plant will do better in the oak leaf compost. You can also observe the grass growing under said trees, and see similar results if the amount of sunlight is similar.
Now aside from all this, some elms may be alot better than others. The American Elm and Slippery Elm could be better than Lacebark elm or Cedar elm.
I could go on but I am sure you can see where I am coming from- no scientific facts on this, just my observations and personal conclusions.... this may call for some experimentation! I know of a home lab experiment that may be very interesting....