Leadership Education Mission Alliance(LEMA)
Nonprofit profile at a glance
- EIN
- 474763283
- IRS 990-EZ coverage
- 2019–2025
- Forms available
- Form 990 2024, Form 990-EZ 2025, Form 990-N 2018
- Location
- Otsego, MI, USA
- Phone
- 2692251036
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Adult, Continuing Education
- Affiliation
- Christianity
Reported finances
- Revenue
- $136,000
- Expenses
- $240,111
- Assets
- $27,613
- Liabilities
- $21,474
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Joshua Amaezechi (President)
People named in this filing
- Jeff Scheffers (Director)
- Mary Mwema (Director)
- Joshua Amaezechi (President)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
LEMA exists to equip (see Sch O)
What it reported doing in 2025
LEMA continues to raise support to keep the cost low for their online and on-site certificate and degree-level classes to equip Christian leaders.
Operating model
- Revenue model
- Donor-supported. 99% of the money available for current operations came from contributions and gifts.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 41% for direct work, and 59% for grants.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 82
- Transparency & Controls: 100
- Sustainability: 7
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 98.2%; rating input score 98
- Program expense ratio: 55.6%; rating input score 56
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -76.6%; rating input score 1; 1st percentile among comparable filings
- Total-asset coverage ratio: 0.12; rating input score 13; 13th percentile among comparable filings
- Liabilities to assets ratio: 0.78; rating input score 6; 6th percentile among comparable filings
- Officer compensation ratio: 24.2%; rating input score 15; 15th percentile among comparable filings
Growth
- Program expense growth: 7.6% per year; rating input score 100; 53rd percentile among comparable filings
- Revenue growth: 3.8% per year; rating input score 100; 38th percentile among comparable filings
- Asset growth: 1.7% per year; rating input score 100; 31st percentile among comparable filings
Details
- Where the money goes: 98.2% of revenue deployed · 55.6% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $133K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 3 filed schedules
- Filing history: 4 filing years from 2019 to 2025
- Contacts: How to reach this organization
- Money network: 3 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.
- Review — Financial Efficiency: Program expense ratio scored 56/100.
- High — Sustainability: Operating margin scored 1/100.
- High — Sustainability: Total-asset coverage ratio scored 13/100.
- High — Sustainability: Liabilities to assets ratio scored 6/100.
- High — Sustainability: Officer compensation ratio scored 15/100.