Civic Intelligence

Lead the Way Learning Academy

990 • Fiscal year 2019 • EIN 46-5061452

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 28, 2020

Organization ProfileWWW.LEADTHEWAYLEARNINGACADEMY.ORG
6600 Busch Blvd Suite 200Columbus, OH 43229

(614) 842-4993

Siviq Scores

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

Liabilities / Assets

78th percentile

0.41x

Higher debt load relative to assets than 78% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

44th percentile

0.06x

Higher debt load relative to revenue than 44% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

42nd percentile

0.7%

Higher net margin than 42% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

67th percentile

$96,600

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

4th percentile

-31%

Faster asset growth than 4% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

22nd percentile

-11%

Faster revenue growth than 22% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets78th percentile

Assets

Down

$193,572

Down $88,605 (-31%) from 2018

Net Assets

Up

$114,730

Up $5,127 (+4.7%) from 2018

Liabilities

Down

$78,842

Down $93,732 (-54%) from 2018

Revenue And Expenses
Liabilities / Revenue44th percentileNet Margin42nd percentile

Revenue

Down

$1,249,764

Down $146,758 (-11%) from 2018

Expenses

Down

$1,240,669

Down $121,615 (-8.9%) from 2018

Net Income

Down

$9,095

Down $25,143 (-73%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

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

$1.5M$1.0M$500K$0-$500KAssets 2015: $20,344Liabilities 2015: $31,1212015Assets 2016: $23,495Liabilities 2016: $31,214Net Assets 2016: -$7,7192016Assets 2017: $123,525Liabilities 2017: $129,944Net Assets 2017: -$6,4192017Assets 2018: $282,177Liabilities 2018: $172,574Net Assets 2018: $109,6032018Assets 2019: $193,572Liabilities 2019: $78,842Net Assets 2019: $114,7302019Assets 2020: $301,289Liabilities 2020: $258,202Net Assets 2020: $43,0872020Assets 2021: $417,220Liabilities 2021: $163,886Net Assets 2021: $253,3342021Assets 2022: $531,367Liabilities 2022: $512,077Net Assets 2022: $19,2902022Assets 2023: $650,754Liabilities 2023: $185,983Net Assets 2023: $464,7712023Assets 2024: $1,003,345Liabilities 2024: $246,906Net Assets 2024: $756,4392024

Highlighted filing

2019

Assets$193,572
Liabilities$78,842
Net Assets$114,730
Open 2019 Filing

Operations Trend

Revenue Growth22nd percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $161,170Expenses 2015: $184,508Net Income 2015: -$23,3382015Revenue 2016: $397,983Expenses 2016: $394,925Net Income 2016: $3,0582016Revenue 2017: $1,107,239Expenses 2017: $1,105,939Net Income 2017: $1,3002017Revenue 2018: $1,396,522Expenses 2018: $1,362,284Net Income 2018: $34,2382018Revenue 2019: $1,249,764Expenses 2019: $1,240,669Net Income 2019: $9,0952019Revenue 2020: $1,272,740Expenses 2020: $1,274,282Net Income 2020: -$1,5422020Revenue 2021: $2,121,965Expenses 2021: $1,889,835Net Income 2021: $232,1302021Revenue 2022: $1,609,070Expenses 2022: $1,843,114Net Income 2022: -$234,0442022Revenue 2023: $2,949,538Expenses 2023: $2,504,057Net Income 2023: $445,4812023Revenue 2024: $3,433,427Expenses 2024: $3,033,892Net Income 2024: $399,5352024

Highlighted filing

2019

Revenue$1,249,764
Expenses$1,240,669
Net Income$9,095
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 28, 2020
Return Version
2019v5.0
Gross Receipts
$1,249,764
Mission and Program Overview

Mission

To inspire, enrich and empower individuals and families to discover and realize their full potential through quality childcare, educational enrichment, and youth and workforce development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$251,280$186,458▼ $64,822
Cash and Non-Interest-Bearing Accounts$30,897$7,114▼ $23,783
Total Assets$282,177$193,572▼ $88,605
Liabilities
Other Liabilities$28,749$46,212▲ $17,463
Accounts Payable and Accrued Expenses$143,825$32,630▼ $111,195
Total Liabilities$172,574$78,842▼ $93,732
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$109,603$114,730▲ $5,127
Total Net Assets Fund Balance$109,603$114,730▲ $5,127
Total Liabilities and Net Assets / Fund Balance$282,177$193,572▼ $88,605
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jackie KempFounder/edFT$96,600$96,600

Board Members and Trustees

NameTitle
Rebecca GrayPresident
Diahann RyannSecretary
Lisa RussellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$902,583
Program Service Revenue
$347,171
Investment Income
$10
Other Revenue
$0
All Other Contributions
$10
Change in Net Assets
$9,095
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$712,368
Other Expenses$528,301
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$556,329--$556,329
Fees for Services Other$260,275$5,762-$266,037
Current Officers, Directors, Trustees, and Key Employees$93,350$3,250-$96,600
Occupancy$83,967$3,657-$87,624
Office Expenses$58,296$2,226-$60,522
Travel$57,965--$57,965
Payroll Taxes$52,389$2,048-$54,437
Fees for Services Accounting-$25,686-$25,686
Conferences and Meetings$16,176$280-$16,456
Fees for Services Legal-$7,220-$7,220
Other Employee Benefits$5,002--$5,002
Insurance-$3,573-$3,573
Interest$1,021$2,197-$3,218
Total Functional Expenses$1,184,770$55,899$0$1,240,669
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jeckie KempFounder/edLoanNo$46,212
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loan From Founder$46,212
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
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
No
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 11B

“The executive director reviews and signs the form 990 for the organization.”

Form 990, Page 6, Part VI, Line 19

“Written requests are reviewed by the board. Based on a board decision the documents are made available.”

Filing and Contact Details

Filer

Filer Name
Lead the Way Learning Academy
EIN
46-5061452
Phone
6148424993
Address
6600 BUSCH BLVD SUITE 200, COLUMBUS, OH 43229

Signing Officer

Name
Jackie Kemp
Title
Founder/ed
Phone
6148424993
Signed
2020-07-28

Organization Details

Principal Officer
Jackie Kemp
Formed
2014
Legal Domicile
Oh
Voting Board Members
4
Independent Board Members
3
Employees
81

Preparer

Firm
Wells CPA LLC
Address
6500 BUSCH BLVD STE 120, COLUMBUS, OH 43229
Preparer
Donald Wells
Phone
6143968974
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Consulting 260,275 5,762 0”

Form 990, Part XI, Line 9

“Checks held at end of 2017 0 2018 ar change after 990 was prepared -3,968 total -3,968”

Financial Statement Notes

Schedule D, Page 3, Part X

“Lead the way is exempt from federal income taxes under section 501 (c)(3) of the internal revenue code. Lead the way follows fasb guidance on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, lead the way may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of lead the way, and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. At december 31, 2019, there were no material unrecognized tax benefits identified or recorded as liabilities. Lead the way files a form 990 in the u.s. Federal jurisdiction and the state of ohio. Lead the way's federal exempt organization tax returns are subject to examination by the internal revenue service, generally for three years after they are filed.”

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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/SupplementalInformationDetail/ExplanationTxt0LEAD THE WAY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. LEAD THE WAY FOLLOWS FASB GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, LEAD THE WAY MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF LEAD THE WAY, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. AT DECEMBER 31, 2019, THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. LEAD THE WAY FILES A FORM 990 IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF OHIO. LEAD THE WAY'S FEDERAL EXEMPT ORGANIZATION TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR REVIEWS AND SIGNS THE FORM 990 FOR THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WRITTEN REQUESTS ARE REVIEWED BY THE BOARD. BASED ON A BOARD DECISION THE DOCUMENTS ARE MADE AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONSULTING 260,275 5,762 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CHECKS HELD AT END OF 2017 0 2018 AR CHANGE AFTER 990 WAS PREPARED -3,968 TOTAL -3,968
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/TaxExemptBondsInd0false
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IRS990/TotalContributionsAmt0902583
IRS990/TotalEmployeeCnt081
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt055899
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01184770
IRS990/TotalFunctionalExpensesGrp/TotalAmt01240669
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0172574
IRS990/TotalLiabilitiesEOYAmt078842
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IRS990/TotalProgramServiceRevenueAmt0347171
IRS990/TotalReportableCompFromOrgAmt096600
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0347181
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01249764
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0193572
IRS990/TravelGrp/ProgramServicesAmt057965
IRS990/TravelGrp/TotalAmt057965
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IRS990/WebsiteAddressTxt0WWW.LEADTHEWAYLEARNINGACADEMY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JACKIE KEMP
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FOUNDER/ED
ReturnHeader/BusinessOfficerGrp/PhoneNum06148424993
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-28
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ReturnHeader/Filer/BusinessNameControlTxt0LEAD
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0104.189.208.237
ReturnHeader/FilingSecurityInformation/IPDt02020-08-20
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm009:26:50
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472461346
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WELLS CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06500 BUSCH BLVD STE 120
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043229
ReturnHeader/PreparerPersonGrp/PhoneNum06143968974
ReturnHeader/PreparerPersonGrp/PreparationDt02020-08-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DONALD WELLS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-08-20T09:26:50-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$193,572
Liabilities
$78,842
Net assets
$114,730
Revenue
$1,249,764
Expenses
$1,240,669
Net income
$9,095
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.00$0.25$0.76$3.43$3.03$0.40
2023Detailed filing. Detailed filing data is available for this year.$0.65$0.19$0.46$2.95$2.50$0.45
2022Detailed filing. Detailed filing data is available for this year.$0.53$0.51$0.02$1.61$1.84$0.23
2021Detailed filing. Detailed filing data is available for this year.$0.42$0.16$0.25$2.12$1.89$0.23
2020Detailed filing. Detailed filing data is available for this year.$0.30$0.26$0.04$1.27$1.27$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.19$0.08$0.11$1.25$1.24$0.01
2018Summary only. Only limited summary data is available for this year.$0.28$0.17$0.11$1.40$1.36$0.03
2017Summary only. Only limited summary data is available for this year.$0.12$0.13$0.01$1.11$1.11$0.00
2016Summary only. Only limited summary data is available for this year.$0.02$0.03$0.01$0.40$0.39$0.00
2015Summary only. Only limited summary data is available for this year.$0.02$0.03$0.16$0.18$0.02