Civic Intelligence

Leadsmart Training Solutions Inc

990 • Fiscal year 2024 • EIN 27-3030364

Jul 01, 2023 to Jun 30, 2024 • Filed on Aug 22, 2024

Organization ProfileLEADSMARTTRAINING.COM
10 Manomet St Unit 248New Bedford, MA 02746

(508) 735-6041

Siviq Scores

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

Liabilities / Assets

100th percentile

3.38x

Higher debt load relative to assets than 100% of similar nonprofits.

2024 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.48x

Higher debt load relative to revenue than 89% of similar nonprofits.

2024 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

53rd percentile

4.8%

Higher net margin than 53% of similar nonprofits.

2024 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$93,568

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 12.4% of source-year revenue.

2024 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

13th percentile

-14%

Faster asset growth than 13% of similar nonprofits.

2024 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

3.6%

Faster revenue growth than 44% of similar nonprofits.

2024 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets100th percentile

Assets

Down

$107,004

Down $17,240 (-14%) from 2023

Net Assets

Up

-$255,045

Up $36,396 (+12%) from 2023

Liabilities

Down

$362,049

Down $53,636 (-13%) from 2023

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin53rd percentile

Revenue

Up

$756,028

Up $26,403 (+3.6%) from 2023

Expenses

Down

$719,632

Down $82,039 (-10%) from 2023

Net Income

Up

$36,396

Up $108,442 (+151%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth13th 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

2024

Assets$107,004
Liabilities$362,049
Net Assets-$255,045
Open 2024 Filing

Operations Trend

Revenue Growth44th 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

2024

Revenue$756,028
Expenses$719,632
Net Income$36,396
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Aug 22, 2024
Return Version
2023v5.0
Gross Receipts
$793,303
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 occupational safety training in construction dealing with lead paint, asbestos and other toxic hazards, and to provide training in osha regulations relating to construction and worksite hazards

Balance Sheet Detail
LineBeginningEndChange
Assets
Receivables From Officers Etc$3,727$52,669▲ $48,942
Land, Buildings, and Equipment, Net$47,903$36,712▼ $11,191
Loans From Officers Directors-$24,110-
Accounts Receivable$49,595$7,642▼ $41,953
Inventories for Sale or Use$11,295$4,625▼ $6,670
Savings and Temporary Cash Investments$4,643$3,701▼ $942
Cap Stk Tr Prin Current Funds$3,472$3,472→ $0
Cash and Non-Interest-Bearing Accounts$6,364$938▼ $5,426
Rtn Earn Endowment Incm Other Fnds$-294,913$-258,517▲ $36,396
Total Assets$124,244$107,004▼ $17,240
Other Assets Total$717$717→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$344,310$335,140▼ $9,170
Other Liabilities$19,377--
Accounts Payable and Accrued Expenses$51,998$2,799▼ $49,199
Total Liabilities$415,685$362,049▼ $53,636
Net Assets / Fund Balance
Total Net Assets Fund Balance$-291,441$-255,045▲ $36,396
Total Liabilities and Net Assets / Fund Balance$124,244$107,004▼ $17,240

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$36,712$30,531$67,243
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Scott SpyropoulosVice PresideFT$93,568$93,568
Peter LawtonPresidentFT$69,239$69,239

Board Members and Trustees

NameTitle
Jonathan LawtonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$740,180
Investment Income
$-81
Other Revenue
$15,929
Change in Net Assets
$36,396
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$370,539
Salaries, Compensation, and Employee Benefits$349,093
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$180,212
Other Salaries and Wages---$133,211
Occupancy---$65,947
Advertising---$46,551
Travel---$41,930
Payroll Taxes---$27,159
Interest---$24,483
Other Expenses---$16,784
Information Technology---$13,049
Fees for Services Accounting---$12,176
Depreciation Depletion---$11,627
Office Expenses---$9,927
Insurance---$9,046
Other Employee Benefits---$8,511
Fees for Services Other---$3,531
All Other Expenses---$2,566
Fees for Services Legal---$796
Total Functional Expenses$0$0$0$719,632
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
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-PresidentTraining CoursesNo$13,650
-PresidentShared ExpensesNo$13,640

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$3,727$52,669▲ $48,942
Loans from Officers, Directors, Trustees, and Key Employees-$24,110-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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, Page 6, Part VI, Line 2

“Peter lawton jonathan lawton president director father - son”

Form 990, Page 6, Part VI, Line 11B

“A draft of the form is provided to the president who reviews and approves before the form is filed”

Form 990, Page 6, Part VI, Line 15B

“Compensation is reviewed annually by the board of directors and is compared with training organizations of similar size and curriculum”

Form 990, Page 6, Part VI, Line 19

“All governing 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
10 MANOMET ST UNIT 248, NEW BEDFORD, MA 02746

Signing Officer

Name
Peter Lawton
Title
President
Phone
5087356041
Signed
2024-08-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter Lawton
Formed
2010
Legal Domicile
Ma
Voting Board Members
3
Independent Board Members
1
Employees
9

Preparer

Firm
Worthington Hughes & Hoar Pc
Address
400 W CUMMINGS PARK STE 3000, WOBURN, MA 01801-6592
Preparer
Anthony Caruso
Phone
7813053534
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PETER LAWTON JONATHAN LAWTON PRESIDENT DIRECTOR FATHER - SON
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT OF THE FORM IS PROVIDED TO THE PRESIDENT WHO REVIEWS AND APPROVES BEFORE THE FORM IS FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS AND IS COMPARED WITH TRAINING ORGANIZATIONS OF SIMILAR SIZE AND CURRICULUM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST BY THE GENERAL PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0107004
IRS990/TotalAssetsGrp/BOYAmt0124244
IRS990/TotalAssetsGrp/EOYAmt0107004
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IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0719632
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0415685
IRS990/TotalLiabilitiesEOYAmt0362049
IRS990/TotalLiabilitiesGrp/BOYAmt0415685
IRS990/TotalLiabilitiesGrp/EOYAmt0362049
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-291441
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-255045
IRS990/TotalProgramServiceRevenueAmt0740180
IRS990/TotalReportableCompFromOrgAmt0162807
IRS990/TotalRevenueGrp/ExclusionAmt02
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0756026
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0756028
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0124244
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0107004
IRS990/TravelGrp/TotalAmt041930
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt010 MANOMET ST STE 248
IRS990/USAddress/CityNm0NEW BEDFORD
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002746
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0HTTPS://LEADSMARTTRAINING.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PETER LAWTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05087356041
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEADSMART TRAINING SOLUTIONS INC
ReturnHeader/Filer/BusinessNameControlTxt0LEAD
ReturnHeader/Filer/EIN0273030364
ReturnHeader/Filer/PhoneNum05087356041
ReturnHeader/Filer/USAddress/AddressLine1Txt010 MANOMET ST UNIT 248
ReturnHeader/Filer/USAddress/CityNm0NEW BEDFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002746
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472399509
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WORTHINGTON HUGHES & HOAR PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0400 W CUMMINGS PARK STE 3000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WOBURN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0018016592
ReturnHeader/PreparerPersonGrp/PhoneNum07813053534
ReturnHeader/PreparerPersonGrp/PreparationDt02024-08-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANTHONY CARUSO
ReturnHeader/ReturnTs02024-08-27T09:34:24-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$107,004
Liabilities
$362,049
Net assets
-$255,045
Revenue
$756,028
Expenses
$719,632
Net income
$36,396
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
2024Detailed filing. Detailed filing data is available for this year.$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