Leader Lehigh Valley Leader Lehigh Valley

Nonprofit profile at a glance

EIN
474883177
IRS 990 coverage
2016–2017
Forms available
Form 990 2017
Location
Allentown, PA, USA
Phone
6102165834
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$400,109
Expenses
$354,690
Assets
$109,970
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • ROBERT GADOMSKI (PRESIDENT AND TREASURER)

People named in this filing

  • GLEN BRESSNER (CHAIRMAN)
  • THOMAS DONLEY (DIRECTOR)
  • TIMOTHY FALLON (DIRECTOR)

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 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To bring programs to the classrooms in the greater lehigh valley that create a culture of student empowerment, personal responsibility, and accountability.

What it reported doing in 2017

The leader in me program develops and prepares students for the challenges and opportunities of today and tomorrow ensuring that each student is healthy, safe, engaged, supported, and challenged allowing for long-term student success. The program integrates leadership development into existing school programs, curricula, and traditions serving as a foundational operating system for the school, helping to improve relationships, transforming culture, and highly motivating staff members and students.

Operating model

Revenue model
Donor-supported. 86% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The required major-donor schedule is missing or incomplete and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 69
  • Accountability: 94
  • Sustainability: 55
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.1%; rating input score 71
  • Program expense ratio: 80.2%; rating input score 80
  • Fundraising efficiency: $13.57 raised per $1 spent on fundraising; rating input score 50; 50th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.4%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 0.31; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: -29.5% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -31.4% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 52% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 71.1% of revenue deployed · 80.2% of spending went to programs
  • Governance: 15 of 15 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $284K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 2 filing years from 2016 to 2017
  • Contacts: How to reach this organization
  • 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: Major donor itemization scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 50/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.