The Leaguers Incorporated

Nonprofit profile at a glance

EIN
226054365
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Newark, NJ, USA
Phone
9736430300
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Official website

Reported finances

Revenue
$36,091,253
Expenses
$36,427,140
Assets
$20,042,373
Liabilities
$10,286,640

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

Leadership & pay

17 people listed

Executive titles in this filing

  • WALTER K FRYE (EXECUTIVE DIRECTOR/CEO)

Highest reported compensation

  • WALTER K FRYE (EXECUTIVE DIRECTOR/CEO): $228,880 total reported compensation
  • JUDITH MAXWELL (CHIEF FINANCIAL OFFICER): $203,258 total reported compensation
  • QUIERA EVANS (CHIEF PROGRAM OFFICER): $191,017 total reported compensation

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

Overview

Mission

The leaguers incorporateds mission is to enhance the quality of life for children and families through diverse programming that fosters self-growth, pride in ones community, personal empowerment and the attainment of self-sufficiency.

What it reported doing in 2025

Early childhood development - to provide family development education and related services to 1,210 preschool children and their parents

Operating model

Revenue model
Grant-funded. 95% of the money available for current operations came from government grants.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 77
  • Accountability: 95
  • Sustainability: 24
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.5%; rating input score 93
  • Program expense ratio: 92.6%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.9%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0.55; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0.51; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 2.6%; rating input score 76; 76th percentile among comparable filings

Growth

  • Program expense growth: 4% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: 1.4% per year; rating input score 100; 11th percentile among comparable filings

Details

  • Where the money goes: 93.5% of revenue deployed · 92.6% of spending went to programs
  • Governance: 12 of 12 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $33.7M in reported program spending
  • Leadership: top reported pay $229K · 17 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $3.5M reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 5 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 18/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.