Lead Inc

Nonprofit profile at a glance

EIN
472471572
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Allentown, NJ, USA
Phone
6092592500
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Alcohol, Drug Abuse, Prevention Only

Official website

Reported finances

Revenue
$21,034,682
Expenses
$23,538,431
Assets
$2,890,294
Liabilities
$1,215,380

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

22 people listed

Highest reported compensation

  • NICHOLAS DEMAURO (EXECUTIVE DI): $262,500 total reported compensation
  • JENNIFER GOGGINS (COO): $149,836 total reported compensation
  • MICHAEL WEGMAN (EVP PHILANTH): $137,751 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Lead is a collaborative program in which local law enforcement, local schools and communities join together to educate students about the personal and social consequences of substance abuse, violence and bullying. The lead based program is provided with curricula and initiatives designed to be delivered in grades k-12, including camps and special projects. Lead's programs increase knowledge and awareness of effective substance abuse prevention among school-aged youth and communities. Lead provides leadership, resources and management to ensure law enforcement agencies have the means to partner with our educators, community leaders and families by providing proven and effective programs to deter your and adults from drug use, drug related crimes, bullying and violence. Lead is committed to reinforcing mutual respect, goodwill and relations between law enforcement and their communities. The programs are taught by approximately 1,000 trained law enforcement personnel, who volunteer their

What it reported doing in 2024

Lead provides curricula and initiatives to over 2,000 communities through face-to-face interactive programs 'on the street- and 'in the classrooms'. Our in the classroom program provides to students in grades k-12 through local law enforcement, prevention specialtists and educators to the students regarding substance abuse, violence and bullying. This is accomplished through the commitment and efforts of law enforcement agencies in local communities, supportive of school administrations and the general public. The programs are taught by approximately 1,400 trained law enforcement personnel, who volunteer their time to further lead's mission.

Operating model

Revenue model
Donor-supported. 93% 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 70
  • Accountability: 96
  • Sustainability: 17
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95%; rating input score 95
  • Program expense ratio: 84.9%; rating input score 85
  • Fundraising efficiency: $6.25 raised per $1 spent on fundraising; rating input score 25; 25th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 94.4%; rating input score 94; 28th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -11.9%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 0.12; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 0.42; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 3.3%; rating input score 66; 66th percentile among comparable filings

Growth

  • Program expense growth: 11.8% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 14.8% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 31.9% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 95% of revenue deployed · 84.9% of spending went to programs
  • Governance: 17 of 18 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $20M in reported program spending
  • Leadership: top reported pay $262K · 22 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $4.8M reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 25 filed money-flow records
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 25/100.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.