Lead to Serve Inc

Nonprofit profile at a glance

EIN
273741627
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Carlsbad, CA, USA
Phone
7604440777
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Official website

Reported finances

Revenue
$2,428,105
Expenses
$2,217,683
Assets
$2,586,906
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • CASPARAUS CARSTENS (PRESIDENT)
  • CAREL WANDRAG (VICE PRESIDENT)

Highest reported compensation

  • CASPARAUS CARSTENS (PRESIDENT): $68,000 total reported compensation
  • WAYNE GORDON (CHAIRMAN/SECRETARY/CFO): $32,917 total reported compensation

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

Overview

Mission

Provides training and other empowerment support activities for individuals, families, communities, and organizations.

What it reported doing in 2024

Lead to serve is an international nonprofit organization focused on helping individuals, families, communities, and organizations achieve god's purpose for them. A traditional holistic approach is central to how lead to serve works to transform people and their social environments. Along with our several international projects and activities that we sponsor, we also provide 'fiscal sponsorship' types of activities for key partner organizations and individuals that are in alignment with lead to serve's core missions of community transformation and leadership training.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 94% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 75
  • Accountability: 81
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.8%; rating input score 91
  • Program expense ratio: 99%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 92.7%; rating input score 93; 28th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 11th 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: 8.7%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 1.17; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 97; 97th percentile among comparable filings
  • Officer compensation ratio: 4.6%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 5.3% per year; rating input score 100; 41st percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: 7.8% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 90.8% of revenue deployed · 99% of spending went to programs
  • Governance: 4 of 6 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $2.2M in reported program spending
  • Leadership: top reported pay $68K · 6 people listed
  • Consistency: 24 of 26 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 8 filed related-organization links
  • 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 — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 57/100.