The Leadership Investment

Nonprofit profile at a glance

EIN
841155755
IRS 990 coverage
2010–2015
Forms available
Form 990 2015
Location
Denver, CO, USA
Phone
3032425864
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Official website

Reported finances

Revenue
$745,315
Expenses
$723,090
Assets
$327,500
Liabilities
$112,775

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

20 people listed

Executive titles in this filing

  • TONYA KAYE (VICE PRESIDENT)
  • KAREN ASHWORTH MACFARLANE (PRESIDENT)

Highest reported compensation

  • KATHY LAWLESS (DIRECTOR): $72,542 total reported compensation
  • KAREN ASHWORTH MACFARLANE (PRESIDENT): $25,000 total reported compensation
  • ROBIN HELLER (BOARD CO-CHAIR): $21,630 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

At the leadership investment, we believe that shared leadership of businesses between women and men is the key to sustaining economic prosperity. Every day, we connect, mentor and inspire career-minded women because developing and retaining women leaders at all stages of their careers translates into satisfied and successful workers, sustainable workplace cultures and profitable business results.

What it reported doing in 2015

The success forum: a full day of inspiration and connections with over 1,200 denver area executives. Exciting keynote and breakout session speakers to help motivate attendees and their company toward success.

Operating model

Revenue model
Donor-supported. 64% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 87
  • Accountability: 77
  • Sustainability: 36
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.2%; rating input score 66
  • Program expense ratio: 66.7%; rating input score 67
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 22nd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • 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%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.45; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.34; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 16.5%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 28.7% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: -7.2% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: -10% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 66.2% of revenue deployed · 66.7% of spending went to programs
  • Governance: 20 of 20 board members independent · 4 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $483K in reported program spending
  • Leadership: top reported pay $73K · 20 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 5 filing years from 2010 to 2015
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.