LEAD Inc

Nonprofit profile at a glance

EIN
061820196
IRS 990 coverage
2013–2025
Forms available
Form 990 2025, Form 990-EZ 2012
Location
Atlanta, GA, USA
Phone
4046622538
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$1,733,415
Expenses
$1,686,592
Assets
$736,246
Liabilities
$210,099

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Courtney Stewart (President & CEO)

Highest reported compensation

  • Kelli Stewart (Executive Dir.): $120,000 total reported compensation
  • Courtney Stewart (President & CEO): $100,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Advance equity and well-being through youth sports. Focusing on the sports of baseball and tennis (girls), we empower equity-challenged youth to lead and transform their communities to overcome the curveballs of life.

What it reported doing in 2025

Advance equity and well-being through youth sports. Focusing on the sports of baseball and tennis (girls), we empower equity-challenged youth to lead and transform their communities to overcome the curveballs of life. To advance equity and well-being through youth sports.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.5%; rating input score 73
  • Program expense ratio: 74.6%; rating input score 75
  • Fundraising efficiency: $208.2 raised per $1 spent on fundraising; rating input score 91; 91st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.7%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.44; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.29; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 13%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 17.5% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 15.9% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 16.3% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 72.5% of revenue deployed · 74.6% of spending went to programs
  • Governance: 11 of 11 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $120K · 11 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 13 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.