Civic Intelligence

Lead Inc

990 • Fiscal year 2022 • EIN 47-2471572

Jan 01, 2022 to Dec 31, 2022 • Filed on Sep 12, 2023

5 South Main StreetAllentown, NJ 08501

(609) 259-2500

Siviq Scores

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

Liabilities / Assets

45th percentile

0.17x

Higher debt load relative to assets than 45% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Liabilities / Revenue

9th percentile

0.02x

Higher debt load relative to revenue than 9% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Net Margin

53rd percentile

7.7%

Higher net margin than 53% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Top Officer Pay

47th percentile

$238,959

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Asset Growth

98th percentile

184%

Faster asset growth than 98% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Revenue Growth

94th percentile

114%

Faster revenue growth than 94% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Assets

Up

$4,214,501

Up $2,730,642 (+184%) from 2021

Net Assets

Up

$3,478,911

Up $2,450,014 (+238%) from 2021

Liabilities

Up

$735,590

Up $280,628 (+62%) from 2021

Revenue

Up

$31,658,383

Up $16,875,013 (+114%) from 2021

Expenses

Up

$29,208,369

Up $15,439,428 (+112%) from 2021

Net Income

Up

$2,450,014

Up $1,435,585 (+142%) from 2021

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2015: $417,934Liabilities 2015: $177,951Net Assets 2015: $239,9832015Assets 2016: $383,072Liabilities 2016: $181,035Net Assets 2016: $202,0372016Assets 2017: $310,521Liabilities 2017: $263,594Net Assets 2017: $46,9272017Assets 2018: $213,415Liabilities 2018: $293,913Net Assets 2018: -$80,4982018Assets 2019: $202,620Liabilities 2019: $271,129Net Assets 2019: -$68,5092019Assets 2020: $452,683Liabilities 2020: $547,394Net Assets 2020: -$94,7112020Assets 2021: $1,483,859Liabilities 2021: $454,962Net Assets 2021: $1,028,8972021Assets 2022: $4,214,501Liabilities 2022: $735,590Net Assets 2022: $3,478,9112022Assets 2023: $5,535,936Liabilities 2023: $1,357,273Net Assets 2023: $4,178,6632023Assets 2024: $2,890,294Liabilities 2024: $1,215,380Net Assets 2024: $1,674,9142024

Highlighted filing

2022

Assets$4,214,501
Liabilities$735,590
Net Assets$3,478,911

Operations Trend

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

$40M$30M$20M$10M$0-$10MRevenue 2015: $16,297,065Expenses 2015: $16,057,082Net Income 2015: $239,9832015Revenue 2016: $18,009,311Expenses 2016: $18,047,257Net Income 2016: -$37,9462016Revenue 2017: $1,163,183Expenses 2017: $1,086,622Net Income 2017: $76,5612017Revenue 2018: $1,757,740Expenses 2018: $1,922,595Net Income 2018: -$164,8552018Revenue 2019: $4,297,015Expenses 2019: $4,260,776Net Income 2019: $36,2392019Revenue 2020: $5,693,369Expenses 2020: $5,699,702Net Income 2020: -$6,3332020Revenue 2021: $14,783,370Expenses 2021: $13,768,941Net Income 2021: $1,014,4292021Revenue 2022: $31,658,383Expenses 2022: $29,208,369Net Income 2022: $2,450,0142022Revenue 2023: $33,153,005Expenses 2023: $32,453,253Net Income 2023: $699,7522023Revenue 2024: $21,034,682Expenses 2024: $23,538,431Net Income 2024: -$2,503,7492024

Highlighted filing

2022

Revenue$31,658,383
Expenses$29,208,369
Net Income$2,450,014
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 12, 2023
Return Version
2022v5.0
Gross Receipts
$32,976,438
Mission and Program Overview

Mission

Lead is a collaborative program in which local law enforcement, local schools and communities join together to educate students about the personal and social consequences of substance abuse, violence and bullying. The lead based program is provided with curricula and initiatives designed to be delivered in grades k-12, including camps and special projects. Lead's programs increase knowledge and awareness of effective substance abuse prevention among school-aged youth and communities. Lead provides leadership, resources and management to ensure law enforcement agencies have the means to partner with our educators, community leaders and families by providing proven and effective programs to deter your and adults from drug use, drug related crimes, bullying and violence. Lead is committed to reinforcing mutual respect, goodwill and relations between law enforcement and their communities. The programs are taught by approximately 1,000 trained law enforcement personnel, who volunteer their

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities-$1,504,588-
Savings and Temporary Cash Investments$1,000,067$1,400,248▲ $400,181
Pledges and Grants Receivable-$439,000-
Cash and Non-Interest-Bearing Accounts$262,059$390,641▲ $128,582
Accounts Receivable$125,328$337,863▲ $212,535
Prepaid Expenses and Deferred Charges$35,942$74,726▲ $38,784
Land, Buildings, and Equipment, Net$60,463$67,435▲ $6,972
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,483,859$4,214,501▲ $2,730,642
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$208,677$585,590▲ $376,913
Mortgage Notes Payable Secured by Investment Property$246,285$150,000▼ $96,285
Total Liabilities$454,962$735,590▲ $280,628
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,028,897$3,189,404▲ $2,160,507
Net Assets With Donor Restrictions-$289,507-
Total Net Assets Fund Balance$1,028,897$3,478,911▲ $2,450,014
Total Liabilities and Net Assets / Fund Balance$1,483,859$4,214,501▲ $2,730,642

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$37,296$59,039$96,335
Other Land Buildings$30,139$42,247$72,386
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
NICHOLAS DeMAUROExec Dir/CEOFT$200,000$38,959$238,959
John LindsayDevelopmentFT$111,256-$111,256
Christopher WagnerVP of ProgramsFT$100,625-$100,625

Board Members and Trustees

NameTitle
Thomas MarinaroChairman
Kevin Haney1st Vice Chair
Collette Balaam2nd Vice Chair
William SchievellaVice Chair
Dottie HermanDirector
Dr Richard BozzaDirector
Lloyd Levenson EsqDirector
Paul CellDirector
Steve CasstevensDirector
TIMOTHY McDONOUGHDirector
Joseph J GranoNon-exec Pres
Kevin RamboskSecretary
Craig DuganTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Tri Universal INCProgram Dev/marketing1047 SERPENTINE LANE, Pleasanton, CA 94566$7,268,988
Mendez FoundationProgram Supplies/kits200 OTTLEY DRIVE, Atlanta, GA 30324$272,399
Jcm Associates LLCProgram Supplies167 TWIN BROOKS AVE, Middletown, NJ 07748$137,345
Zito PartnersPublic Relations95 MT BETHEL RD, Warren, NJ 07059$127,475
Revenue and Support

Revenue Composition

Contributions and Grants
$30,790,934
Program Service Revenue
$398,216
Investment Income
$5,208
Other Revenue
$464,025
All Other Contributions
$29,953,991
Change in Net Assets
$2,450,014

Audited Revenue Reconciliation

Revenue per Audited Statements
$31,658,383
Revenue Not Reported on Form 990
$29,919,313
Total Revenue per Audited Statements
$61,577,696
Total Revenue per Form 990
$31,658,383
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$27,320,998
Total Fundraising Expense$7,873,730
Salaries, Compensation, and Employee Benefits$1,628,550
Professional Fundraising Fees$258,821
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,149,966$22,952$81,678$1,254,596
Conferences and Meetings$656,941$13,407-$670,348
Fees for Services Other$236,464$59,116-$295,580
Fees for Services Professional Fundraising--$258,821$258,821
Advertising$226,829$25,203-$252,032
Current Officers, Directors, Trustees, and Key Employees$179,219$35,844$23,896$238,959
All Other Expenses$202,350$25,926$1,783$230,059
Travel$185,395$20,600-$205,995
Other Expenses$161,502$28,158$109,827$161,502
Payroll Taxes$96,846$4,284$7,692$108,822
Occupancy$70,805$3,934$3,933$78,672
Office Expenses$38,804$1,325$1,325$41,454
Insurance$26,061$4,599-$30,660
Other Employee Benefits$23,293$1,030$1,850$26,173
Depreciation Depletion$22,024$1,159-$23,183
Interest$4,562--$4,562
Total Functional Expenses$21,087,102$247,537$7,873,730$29,208,369

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$59,127,682
Expenses Not Reported on Form 990$29,919,313
Expenses per Audited Statements$29,208,369
Total Expenses per Form 990$29,208,369
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,782,080
Fundraising Direct Expenses$1,318,055
Professional Fundraising Fees$258,821

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Carnivals and Fairs$1,696,881$1,696,881$318,539$1,378,342
Gala$92,777$85,199$23,275$61,924
Total Events$1,789,658$1,782,080$1,318,055$464,025
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
-Key EmployeeOffice LeaseNo$52,425

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

The executive director/ceo is related to a staff member of the organization.

Form 990, Part VI, Section B, Line 11B

The 990 is reviewed and approved by full board prior to filing.

Form 990, Part VI, Section B, Line 12C

The written conflict of interest policy requires all directors to complete disclosure forms on an annual basis. The treasurer ensures that all forms are submitted and reviewed with the executive committee for any that disclose actual or potential threats of conflict of interest.

Form 990, Part VI, Section B, Line 15A

Board of directors/compensation committee review and approve all management and key employee salaries, as well as review and approve any increases.

Form 990, Part VI, Section B, Line 15B

Board of directors/compensation committee review and approve all management and key employee salaries, as well as review and approve any increases.

Form 990, Part VI, Section C, Line 18

Governing and organization documents are available upon request, as well as on the organization's website and public domains, such as guidestar.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Lead Inc
EIN
47-2471572
Phone
6092592500
Address
5 SOUTH MAIN STREET, ALLENTOWN, NJ 08501

Signing Officer

Name
Nicholas Demauro
Title
CEO/exec Director
Signed
2023-09-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
NICHOLAS DeMAURO
Formed
2015
Legal Domicile
Nj
Voting Board Members
14
Independent Board Members
13
Employees
40
Volunteers
1,500

Preparer

Firm
Kudisch Oster & Company LLC
Address
129 Grove Street, Montclair, NJ 07042
Preparer
William R Oster CPA
Phone
9733387032
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Organization recognizes the effect of income tax positions only if those positions are more likely than not to be sustained. Management has determined that the Organization had no uncertain tax positions that would require financial statement recognition and/or disclosure. The Organization is no longer subject to examinations by the applicable taxing jurisdictions for periods prior to 2019.

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