Civic Intelligence

Leadsmart Training Solutions Inc

990 • Fiscal year 2015 • EIN 27-3030364

Jul 01, 2014 to Jun 30, 2015 • Filed on Oct 28, 2015

Organization ProfileN/A
21 Main StreetSo Berwick, ME 03908

(508) 735-6041

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

85th percentile

0.29x

Higher debt load relative to assets than 85% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

69th percentile

0.04x

Higher debt load relative to revenue than 69% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Net Margin

54th percentile

4.1%

Higher net margin than 54% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Top Officer Pay

86th percentile

$50,034

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 11.5% of source-year revenue.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Asset Growth

89th percentile

48%

Faster asset growth than 89% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

79th percentile

18%

Faster revenue growth than 79% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$60,738

Up $19,706 (+48%) from 2014

Net Assets

Up

$43,035

Up $11,857 (+38%) from 2014

Liabilities

Up

$17,703

Up $7,849 (+80%) from 2014

Revenue And Expenses
Liabilities / Revenue69th percentileNet Margin54th percentile

Revenue

Up

$433,700

Up $66,187 (+18%) from 2014

Expenses

Up

$415,990

Up $60,922 (+17%) from 2014

Net Income

Up

$17,710

Up $5,265 (+42%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth89th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$500K$0-$500KAssets 2014: $41,032Liabilities 2014: $9,854Net Assets 2014: $31,1782014Assets 2015: $60,738Liabilities 2015: $17,703Net Assets 2015: $43,0352015Assets 2016: $57,508Liabilities 2016: $65,570Net Assets 2016: -$8,0622016Assets 2017: $50,388Liabilities 2017: $47,073Net Assets 2017: $3,3152017Assets 2018: $36,885Liabilities 2018: $96,206Net Assets 2018: -$59,3212018Assets 2019: $28,796Liabilities 2019: $92,097Net Assets 2019: -$63,3012019Assets 2020: $184,669Liabilities 2020: $251,949Net Assets 2020: -$67,2802020Assets 2021: $122,214Liabilities 2021: $156,596Net Assets 2021: -$34,3822021Assets 2022: $128,787Liabilities 2022: $348,182Net Assets 2022: -$219,3952022Assets 2023: $124,244Liabilities 2023: $415,685Net Assets 2023: -$291,4412023Assets 2024: $107,004Liabilities 2024: $362,049Net Assets 2024: -$255,0452024Assets 2025: $129,445Liabilities 2025: $478,681Net Assets 2025: -$349,2362025

Highlighted filing

2015

Assets$60,738
Liabilities$17,703
Net Assets$43,035
Open 2015 Filing

Operations Trend

Revenue Growth79th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2014: $367,513Expenses 2014: $355,068Net Income 2014: $12,4452014Revenue 2015: $433,700Expenses 2015: $415,990Net Income 2015: $17,7102015Revenue 2016: $535,305Expenses 2016: $576,946Net Income 2016: -$41,6412016Revenue 2017: $465,030Expenses 2017: $445,317Net Income 2017: $19,7132017Revenue 2018: $495,557Expenses 2018: $495,672Net Income 2018: -$1152018Revenue 2019: $549,901Expenses 2019: $546,730Net Income 2019: $3,1712019Revenue 2020: $490,090Expenses 2020: $493,846Net Income 2020: -$3,7562020Revenue 2021: $626,622Expenses 2021: $593,724Net Income 2021: $32,8982021Revenue 2022: $594,663Expenses 2022: $779,676Net Income 2022: -$185,0132022Revenue 2023: $729,625Expenses 2023: $801,671Net Income 2023: -$72,0462023Revenue 2024: $756,028Expenses 2024: $719,632Net Income 2024: $36,3962024Revenue 2025: $797,871Expenses 2025: $892,062Net Income 2025: -$94,1912025

Highlighted filing

2015

Revenue$433,700
Expenses$415,990
Net Income$17,710
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Oct 28, 2015
Return Version
2014v5.0
Gross Receipts
$433,700
Mission and Program Overview

Mission

To provide training, educational services and activities related to the environmentally safe abatement of lead and other hazardous materials

To provide training. Educational services and activities related to the environmentally safe abatement of lead and other hazardous materials

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$31,178$39,583▲ $8,405
Land, Buildings, and Equipment, Net$34,068$32,383▼ $1,685
Savings and Temporary Cash Investments-$11,678-
Cash and Non-Interest-Bearing Accounts$6,644$9,594▲ $2,950
Accounts Receivable$295$6,583▲ $6,288
Cap Stk Tr Prin Current Funds-$3,452-
Other Notes and Loans Receivable, Net-$500-
Prepaid Expenses and Deferred Charges$25$0▼ $25
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$41,032$60,738▲ $19,706
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$749$9,450▲ $8,701
Other Liabilities$9,105$8,253▼ $852
Total Liabilities$9,854$17,703▲ $7,849
Net Assets / Fund Balance
Total Net Assets Fund Balance$31,178$43,035▲ $11,857
Total Liabilities and Net Assets / Fund Balance$41,032$60,738▲ $19,706

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$21,953$12,793$34,746
Equipment$8,652$16,088$24,740
Other Land Buildings$1,778$1,926$3,704
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Peter LawtonPresidentFT$50,034$50,034

Board Members and Trustees

NameTitle
Peter LawtonDirector
Peter LawtonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
None---
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$433,700
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$17,710
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$220,336
Salaries, Compensation, and Employee Benefits$193,654
Total Fundraising Expense$14,017
Grants and Similar Amounts Paid$2,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$121,500--$121,500
Current Officers, Directors, Trustees, and Key Employees$50,034--$50,034
Occupancy$20,520$14,628-$35,148
Travel$25,763--$25,763
All Other Expenses$2,473$14,083$490$17,046
Payroll Taxes$14,602--$14,602
Advertising--$13,527$13,527
Depreciation Depletion-$11,216-$11,216
Information Technology-$8,515-$8,515
Other Employee Benefits$7,518--$7,518
Office Expenses-$6,403-$6,403
Other Expenses$12,909$6,179-$6,179
Fees for Services Management-$5,206-$5,206
Fees for Services Legal-$5,135-$5,135
Fees for Services Accounting-$3,200-$3,200
Fees for Services Other-$2,783-$2,783
Grants to Domestic Orgs$2,000--$2,000
Interest-$1,560-$1,560
Insurance-$1,327-$1,327
Total Functional Expenses$321,738$80,235$14,017$415,990
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Liabilities$8,253
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“A hard copy of the complete form 990 including any applicable schedules was given to all officiers and directors with sufficient time to review before the return was e-filed.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Compensation is reviewed annually by the board of directors and is compared with educational institutions of similar size and circulium.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“All documents are available upon request by the general public.”

Filing and Contact Details

Filer

Filer Name
leadSMART Training Solutions Inc
EIN
27-3030364
Phone
5087356041
Address
21 MAIN STREET, SO BERWICK, ME 03908

Signing Officer

Name
Peter Lawton
Title
President
Signed
2015-10-28
Discuss with paid preparer
Yes

Organization Details

Formed
2010
Legal Domicile
Ma
Voting Board Members
3
Independent Board Members
0
Employees
6

Preparer

Firm
Joseph M Hughart CPA
Address
208 Main St Suite 105, Milford, MA 01757
Preparer
Joseph M Hughart
Phone
5084739190
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

“Non-deductible meals & entertainment = -$5853”

Raw XML Appendix375 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01778
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01926
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03704
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08253
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt032383
IRS990ScheduleD/TotalLiabilityAmt08253
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A HARD COPY OF THE COMPLETE FORM 990 INCLUDING ANY APPLICABLE SCHEDULES WAS GIVEN TO ALL OFFICIERS AND DIRECTORS WITH SUFFICIENT TIME TO REVIEW BEFORE THE RETURN WAS E-FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS AND IS COMPARED WITH EDUCATIONAL INSTITUTIONS OF SIMILAR SIZE AND CIRCULIUM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DOCUMENTS ARE AVAILABLE UPON REQUEST BY THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NON-DEDUCTIBLE MEALS & ENTERTAINMENT = -$5853
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt041032
IRS990/TotalAssetsEOYAmt060738
IRS990/TotalAssetsGrp/BOYAmt041032
IRS990/TotalAssetsGrp/EOYAmt060738
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014017
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt080235
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0321738
IRS990/TotalFunctionalExpensesGrp/TotalAmt0415990
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09854
IRS990/TotalLiabilitiesEOYAmt017703
IRS990/TotalLiabilitiesGrp/BOYAmt09854
IRS990/TotalLiabilitiesGrp/EOYAmt017703
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt031178
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt043035
IRS990/TotalProgramServiceRevenueAmt0433700
IRS990/TotalReportableCompFromOrgAmt050034
IRS990/TotalRevenueGrp/ExclusionAmt012
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0433688
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0433700
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt041032
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt060738
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt025763
IRS990/TravelGrp/TotalAmt025763
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PETER LAWTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0leadSMART Training Solutions Inc
ReturnHeader/Filer/BusinessNameControlTxt0LEAD
ReturnHeader/Filer/EIN0273030364
ReturnHeader/Filer/PhoneNum05087356041
ReturnHeader/Filer/USAddress/AddressLine1Txt021 MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0SO BERWICK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd003908
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Joseph M Hughart CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0208 Main St Suite 105
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Milford
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001757
ReturnHeader/PreparerPersonGrp/PhoneNum05084739190
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Joseph M Hughart
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-10-28T09:28:06-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$60,738
Liabilities
$17,703
Net assets
$43,035
Revenue
$433,700
Expenses
$415,990
Net income
$17,710
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.29$4.79$3.49$7.98$8.92$0.94
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$3.62$2.55$7.56$7.20$0.36
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$4.16$2.91$7.30$8.02$0.72
2022Detailed filing. Detailed filing data is available for this year.$1.29$3.48$2.19$5.95$7.80$1.85
2021Detailed filing. Detailed filing data is available for this year.$1.22$1.57$0.34$6.27$5.94$0.33
2020Detailed filing. Detailed filing data is available for this year.$1.85$2.52$0.67$4.90$4.94$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.29$0.92$0.63$5.50$5.47$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.96$0.59$4.96$4.96$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.47$0.03$4.65$4.45$0.20
2016Detailed filing. Detailed filing data is available for this year.$0.58$0.66$0.08$5.35$5.77$0.42
2015Detailed filing. Detailed filing data is available for this year.$0.61$0.18$0.43$4.34$4.16$0.18
2014Detailed filing. Detailed filing data is available for this year.$0.41$0.10$0.31$3.68$3.55$0.12