Civic Intelligence

Leadership Education Mission for Africa

EIN 47-4763283 • 501(c)3 • Otsego, MI

Profile

LEMA exists to equip Christian leaders in Africa as well as immigrant pastors for healthy, Biblical and financially independent ministry.

120 W Morell StreetOtsego, MI 49078-0420

www.lemainstitute.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

91st percentile

0.78x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

85th percentile

0.16x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

11th percentile

-77%

Higher net margin than 11% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

97th percentile

$80,000

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 58.8% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

14th percentile

-77%

Faster asset growth than 14% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

16th percentile

-57%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$118,199

Up $93,041 (+370%) from 2023

Liabilities

Up

$7,949

Up $793 (+11%) from 2023

Net Assets

Up

$110,250

Up $92,248 (+512%) from 2023

Operations
Liabilities / Revenue85th percentileNet Margin11th percentile

Revenue

Up

$315,656

Up $74,437 (+31%) from 2023

Expenses

Down

$223,408

Down $59,970 (-21%) from 2023

Net Income

Up

$92,248

Up $134,407 (+319%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2020: $24,498Liabilities 2020: $0Net Assets 2020: $24,4982020Assets 2021: $45,884Liabilities 2021: $0Net Assets 2021: $45,8842021Assets 2022: $148,782Liabilities 2022: $3,245Net Assets 2022: $145,5372022Assets 2023: $25,158Liabilities 2023: $7,156Net Assets 2023: $18,0022023Assets 2024: $118,199Liabilities 2024: $7,949Net Assets 2024: $110,2502024

Highlighted filing

2024

Assets$118,199
Liabilities$7,949
Net Assets$110,250
Open 2024 Filing

Operations Trend

Revenue Growth16th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2020: $90,683Expenses 2020: $72,529Net Income 2020: $18,1542020Revenue 2021: $196,726Expenses 2021: $175,340Net Income 2021: $21,3862021Revenue 2022: $385,289Expenses 2022: $285,636Net Income 2022: $99,6532022Revenue 2023: $241,219Expenses 2023: $283,378Net Income 2023: -$42,1592023Revenue 2024: $315,656Expenses 2024: $223,408Net Income 2024: $92,2482024

Highlighted filing

2024

Revenue$315,656
Expenses$223,408
Net Income$92,248
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$118,199
Liabilities
$7,949
Net assets
$110,250
Revenue
$315,656
Expenses
$223,408
Net income
$92,248
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.08$1.10$3.16$2.23$0.92
2023Detailed filing. Detailed filing data is available for this year.$0.25$0.07$0.18$2.41$2.83$0.42
2022Detailed filing. Detailed filing data is available for this year.$1.49$0.03$1.46$3.85$2.86$1.00
2021Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$1.97$1.75$0.21
2020Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.91$0.73$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$315,656
Mission and Program Overview

Mission

LEMA exists to equip (see Sch O)

LEMA exists to equip Christian leaders in Africa as well as immigrant pastors for healthy, Biblical and financially independent ministry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$5,704$104,169▲ $98,465
Cash and Non-Interest-Bearing Accounts$19,454$14,030▼ $5,424
Total Assets$25,158$118,199▲ $93,041
Liabilities
Accounts Payable and Accrued Expenses$7,156$7,949▲ $793
Total Liabilities$7,156$7,949▲ $793
Net Assets / Fund Balance
Net Assets With Donor Restrictions$37,972$68,742▲ $30,770
Net Assets Without Donor Restrictions$-19,970$41,508▲ $61,478
Total Net Assets Fund Balance$18,002$110,250▲ $92,248
Total Liabilities and Net Assets / Fund Balance$25,158$118,199▲ $93,041
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joshua AmaezechiPresidentPT$48,177$21,823$70,000
Emily SchumakerDirector-$1,280-$1,280

Board Members and Trustees

NameTitle
Dave GlasBoard Chair
Jeff ScheffersDirector
Raymond WrightDirector
Chanel WilsonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$313,620
Program Service Revenue
$0
Investment Income
$536
Other Revenue
$1,500
All Other Contributions
$313,620
Change in Net Assets
$92,248

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Residential1$153,000Sales price
Total Noncash Contributions1$153,000-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$84,112
Grants and Similar Amounts Paid$79,166
Other Expenses$60,130
Total Fundraising Expense$23,919
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$78,166--$78,166
Current Officers, Directors, Trustees, and Key Employees$42,000$17,500$10,500$70,000
Travel$14,758$1,544$1,543$17,845
Occupancy$14,198$3,146$165$17,509
Other Salaries and Wages$1,200$5,525$2,025$8,750
Information Technology$1,766$4,307$812$6,885
Office Expenses$1,287$4,012$1,105$6,404
Conferences and Meetings$140$280$4,541$4,961
Comp Disqual Persons-$1,500$1,500$3,000
Fees for Services Other$2,465$135$300$2,900
Insurance$1,224$695$397$2,316
Other Employee Benefits$773$439$251$1,463
Grants to Domestic Orgs$1,000--$1,000
Payroll Taxes$92$537$270$899
Fees for Services Accounting-$800-$800
Advertising--$510$510
Total Functional Expenses$159,069$40,420$23,919$223,408
International Activity

International Summary

Spending
$78,166

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-Saharan AfricaGrant making---$78,166
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Committee meeting documentation Part VI line 8B

“The organization does not utilize committees.”

Form 990 governing body review Part VI line 11

“The 990 is reviewed by the staff and a copy is provided to each board member before filing. No formal review has or will take place.”

Conflict of interest policy compliance Part VI line 12C

“Directors, officers and employees are required to disclose any possible conflict of interest related to transactions of the organization. Any individual with a possible conflict of interest shall be excluded from the discussion and approval on the transaction in question. The board shall determine if the contemplated transaction is just, fair and reasonable to the organization.”

Governing documents etc available to public Part VI line 19

“The governing documents and financial statements are available upon request of and approval by the board of directors.”

Filing and Contact Details

Filer

Filer Name
Leadership Education Mission Alliance LEMA Inst
EIN
47-4763283
In Care Of
% Dave Glas
Phone
2692251036
Address
120 W Morell Street, Otsego, MI 49078-0420

Signing Officer

Name
Dave Glas
Title
Board Chair
Phone
2692251036
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joshua Amaezechi
Formed
2015
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
5
Employees
6
Volunteers
15

Preparer

Firm
James H Quist CPA PLC
Address
2425 Avon Ave SW, Wyoming, MI 49519
Preparer
James H Quist CPA
Phone
6164435344
Supplemental Narrative

Additional Explanations

General explanation attachment

“The organization changed its name in 2024 to Leadership Education Mission Alliance (LEMA Institute)”

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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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IRS990ScheduleA/PublicSupportPY170Pct00.77630
IRS990ScheduleA/PublicSupportTotal170Amt0905168
IRS990ScheduleA/SubstantialContributorsTotAmt0376958
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0313620
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0241209
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0145294
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0385278
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0196725
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01282126
IRS990ScheduleA/TotalSupportAmt01284198
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt078166
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Sub-Saharan Africa
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Grant making
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt032000
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt146166
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0wire
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt1wire
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0School building
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt1Operations
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0Sub-Saharan Africa
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt1Sub-Saharan Africa
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalSpentAmt078166
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0LEMA monitors the use of grants by on-site visits and frequent conversations about the needs of the schools.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Use of grant monitoring procedures (Part I, line 2)
IRS990ScheduleF/TotalSpentAmt078166
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/RealEstateResidentialGrp/ContributionCnt01
IRS990ScheduleM/RealEstateResidentialGrp/MethodOfDeterminingRevenuesTxt0Sales price
IRS990ScheduleM/RealEstateResidentialGrp/NonCashCheckboxInd0X
IRS990ScheduleM/RealEstateResidentialGrp/NoncashContributionsRptF990Amt0153000
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization does not utilize committees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 is reviewed by the staff and a copy is provided to each board member before filing. No formal review has or will take place.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Directors, officers and employees are required to disclose any possible conflict of interest related to transactions of the organization. Any individual with a possible conflict of interest shall be excluded from the discussion and approval on the transaction in question. The board shall determine if the contemplated transaction is just, fair and reasonable to the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The governing documents and financial statements are available upon request of and approval by the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization changed its name in 2024 to Leadership Education Mission Alliance (LEMA Institute)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4General explanation attachment
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt0118199
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IRS990/TotalContributionsAmt0313620
IRS990/TotalEmployeeCnt06
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt040420
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0159069
IRS990/TotalFunctionalExpensesGrp/TotalAmt0223408
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07156
IRS990/TotalLiabilitiesEOYAmt07949
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IRS990/TotalLiabilitiesGrp/EOYAmt07949
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0110250
IRS990/TotalOtherCompensationAmt021823
IRS990/TotalProgramServiceExpensesAmt0159069
IRS990/TotalReportableCompFromOrgAmt049457
IRS990/TotalRevenueGrp/ExclusionAmt0536
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01500
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0315656
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0118199
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt01543
IRS990/TravelGrp/ManagementAndGeneralAmt01544
IRS990/TravelGrp/ProgramServicesAmt014758
IRS990/TravelGrp/TotalAmt017845
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0120 W Morell Street
IRS990/USAddress/CityNm0Otsego
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd0490780420
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.lemainstitute.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVE GLAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Board Chair
ReturnHeader/BusinessOfficerGrp/PhoneNum02692251036
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Leadership Education Mission Alliance LEMA Inst
ReturnHeader/Filer/BusinessNameControlTxt0LEAD
ReturnHeader/Filer/EIN0474763283
ReturnHeader/Filer/InCareOfNm0% Dave Glas
ReturnHeader/Filer/PhoneNum02692251036
ReturnHeader/Filer/USAddress/AddressLine1Txt0120 W Morell Street
ReturnHeader/Filer/USAddress/CityNm0Otsego
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0490780420
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273608906
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0James H Quist CPA PLC

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