Lead2change Inc

Nonprofit profile at a glance

EIN
274068046
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2015
Location
Milwaukee, WI, USA
Phone
2624704398
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Community Service Clubs

Reported finances

Revenue
$880,823
Expenses
$550,834
Assets
$452,424
Liabilities
$82,315

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

Leadership & pay

10 people listed

Executive titles in this filing

  • DIONNE GRAYSON (EXECUTIVE DIRECTOR)

People named in this filing

  • MARCUS TAYLOR (BOARD CHAIR)
  • PATRICK SCHULTZ (BOARD TREASURER)
  • CAITLIN BRITTON (BOARD SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Youth education and leadership

What it reported doing in 2024

Continued prior fee for service model at 10 program sites

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 85
  • Accountability: 30
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.5%; rating input score 47
  • Program expense ratio: 74.4%; rating input score 74
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 8th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 37.5%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 0.82; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 8.9% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 12.1% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 25.2% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 46.5% of revenue deployed · 74.4% of spending went to programs
  • Governance: 0 of 10 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $410K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 40 of 41 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 9 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.