Leading Edge International Ltd

Nonprofit profile at a glance

EIN
237376155
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Strasburg, OH, USA
Phone
2394647782
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$733,465
Expenses
$705,133
Assets
$292,604
Liabilities
$40,671

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Highest reported compensation

  • Neil Lessman (Director Board member): $26,953 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We increase the capacity of local Christian leaders to rebuild faith communities founded on relationships of love and trust. We look for servant leaders who competently serve the spiritually seeking the emotionally exhausted or physically hurting in the nations of Eurasia Eastern Europe and beyond. Our motto is from Isaiah 61: Oaks from ashes; Communities from ruins. Our strategy summed up is: Bring Christ to your neighbor up close in person over time.

What it reported doing in 2025

LEADERSHIP DEVELOPMENT AND COUNSELING: We develop the capacity vision and character of Christian leaders in Eurasia Europe & Africa. They in turn mobilize others to serve. We supplement resources they gather locally with the training & financial support to accomplish their vision. In the terms of our motto these leaders are the strong oaks that grow from the ashes and shelter others. Results 2023: 2 Leading Edge leaders helped 4 pastors & 28 local mission leaders this year

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 93% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 55
  • Accountability: 65
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.5%; rating input score 90
  • Program expense ratio: 94.1%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 97.7%; rating input score 98; 49th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 19th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.9%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 0.41; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 3.8%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 7.8% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 6.3% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 23.5% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 90.5% of revenue deployed · 94.1% of spending went to programs
  • Governance: 3 of 4 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $664K in reported program spending
  • Leadership: top reported pay $27K · 5 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 41 of 43 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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: Pay-setting controls scored 0/100.
  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.