Leadership Macomb INC

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Educating emerging community leaders and training high school students to be future leaders

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
Run by 80 volunteers and 3 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average deficit $795 a year · under 1% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$102K
to officers and key staff · 40% of spending
Concern: pay to officers and key staff is 40% of spending; over 30%.
Pt VII · Sec A
3 mo
of spending, in cash
Looks good: 3.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $6K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$7K
11% of total assets
Looks good: liabilities are 11% of assets; 50% or less.
Pt X · Ln 26
Independent board members
16
of 16 voting members
Looks good: 16 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$232K
-12% vs prior year
Spent
$258K
To programs
79%
Net assets
$58K
By yearFY2020–FY2025
Revenue
$232K
FY2025▼ -12%
Tap a bar for its year
Revenue by fiscal year
FY2020$231K
FY2021$175K
FY2022$212K
FY2023$244K
FY2024$263K
FY2025$232K
Expenses
$258K
FY2025▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2020$212K
FY2021$166K
FY2022$240K
FY2023$232K
FY2024$253K
FY2025$258K
Net assets
$58K
FY2025▼ -31%
Tap a bar for its year
Net assets by fiscal year
FY2020$81K
FY2021$91K
FY2022$62K
FY2023$74K
FY2024$84K
FY2025$58K

From the FY2025 Form 990 (year ending June 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 2001.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $204K Management & general 21% · $53K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

17 people listed on the 990; $102K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$102,000Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Karen Smith’s $102K as Executive Director is at the 74th percentile of top reported officer pay among 1708 $100K–1M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024
Karen Smith$102,000$93,788

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Leadership Macomb INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Trains high school students to become future community leaders.

Questions for Leadership Macomb INC

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2 programs · $204K · in their own filed words · FY2024
01

Training & educating current and emerging community leaders in the county so they can understand the roles and relationships of people and systems that support and sustain our community; enable graduates and others to engage in civic leadership; and strengthen organizational and community relationships.

$176Kprogram expense
02

Building the next generation of community focused leaders by training to local high school juniors and seniors. The program includes exposure to many unique aspects of the public and private infra-structure of macomb county, dialogue with industry leaders, development of leadership skills, a fostering of community service and the…

$29Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$6K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$232K
Ln 12
Fees for servicesLn 2g$172K
Gifts and grantsLn 1h$57K
Investment incomeLn 3$2K
Money outPt IX
$258K
Ln 25
Programscol B$204K
Managementcol C$53K
Owns and owesPt X
$58K
net assets · Ln 32
Cash and savingsLn 1–2$65K
Total assetsLn 16$65K
LiabilitiesLn 26$7K
PeoplePt VI, VII
17
listed · VII A
PaidVII A1
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$57K
Fees for servicesLn 2g$172K
Investment incomeLn 3$2K
Total revenueLn 12$232K
Assets in detailPt X, end of year
CashLn 1$4K
SavingsLn 2$61K
Cash and savings togetherLn 1–2$65K
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$65K
LiabilitiesLn 26$7K
Net assetsLn 32$58K
OperationsPt I, VI
EmployeesI 53
VolunteersI 680
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$91K$65K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$91K$65K
LiabilitiesLn 26$7K$7K
Net assetsLn 32$84K$58K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2K$2K
Grants to domestic individualsLn 2$2K$2K
Pay of current officers, directors and key staffLn 5$106K$80K$27K
Other salaries and wagesLn 7$45K$34K$11K
Pension plan contributionsLn 8$12K$9K$3K
Payroll taxesLn 10$11K$9K$3K
Other fees for servicesLn 11g$0$0$0$0
Office expensesLn 13$9K$7K$2K
Information technologyLn 14$9K$6K$2K
OccupancyLn 16$12K$9K$3K
TravelLn 17$2K$1K$378
Conferences, conventions and meetingsLn 19$955$955
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$45K$44K$854
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$258K$204K$53K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Apr 2, 2026 $232K$258K−$26K$58K 990 PDF
FY2024Filed with the IRS Sep 11, 2025 $263K$253K$10K$84K 990 PDF
FY2023Filed with the IRS Feb 2, 2024 $244K$232K$12K$74K 990 PDF
FY2022Filed with the IRS Jan 25, 2023 $212K$240K−$28K$62K 990 PDF
FY2021Filed with the IRS Jan 24, 2022 $175K$166K$10K$91K 990 PDF
FY2020Filed with the IRS Jan 15, 2021 $231K$212K$18K$81K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $231,974 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $88,840$57,319
I-9 Program service revenuePrior year $172,728$172,300
I-10 Investment incomePrior year $1,084$2,355
I-11 Other revenue$0
I-12 Total revenuePrior year $262,652$231,974
I-13 Grants and similar amounts paidPrior year $682$3,000
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $162,874$174,958
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $89,475$79,924
I-18 Total expensesPrior year $253,031$257,882
I-19 Revenue less expensesPrior year $9,621−$25,908
Part VI · Governance 16 of 16 board members independent, 2 to look at
VI-1a Voting members of the governing body16
VI-1b Independent voting members16
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $231,974 across 5 lines filed
VIII-1f All other contributions, gifts and grants$57,319
VIII-1h Total contributions, gifts and grants$57,319
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $172,300$172,300
VIII-3 Investment incomeExcluded from tax $2,355$2,355
VIII-12 Total revenueRelated to mission $172,300 · Unrelated business $0 · Excluded from tax $2,355$231,974
Part IX · Statement of functional expenses $257,882 across 15 lines filed
IX-1 Grants to domestic organizationsPrograms $1,500$1,500
IX-2 Grants to domestic individualsPrograms $1,500$1,500
IX-5 Pay of current officers, directors and key staffPrograms $79,832 · Management $26,610$106,442
IX-7 Other salaries and wagesPrograms $33,793 · Management $11,264$45,057
IX-8 Pension plan contributionsPrograms $9,065 · Management $3,022$12,087
IX-10 Payroll taxesPrograms $8,529 · Management $2,843$11,372
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$0
IX-13 Office expensesPrograms $6,841 · Management $2,306$9,147
IX-14 Information technologyPrograms $6,427 · Management $2,142$8,569
IX-16 OccupancyPrograms $9,163 · Management $3,054$12,217
IX-17 TravelPrograms $1,133 · Management $378$1,511
IX-19 Conferences, conventions and meetingsManagement $955$955
IX-23 InsurancePrograms $2,417$2,417
IX-24 Other expenses (24a–d)Programs $44,254 · Management $854$45,108
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $204,454 · Management $53,428 · Fundraising $0$257,882
Part X · Balance sheet $65,323 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $32,445$4,144
X-2 Savings and temporary cash investmentsStart of year $58,824$61,179
X-10c Land, buildings and equipment, netStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $91,269$65,323
X-17 Accounts payable and accrued expensesStart of year $7,392$7,354
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $7,392$7,354
X-32 Total net assets or fund balancesStart of year $83,877$57,969
X-33 Total liabilities and net assetsStart of year $91,269$65,323
Part XI · Reconciliation of net assets $57,969 net assets at year end
XI-1 Total revenue$231,974
XI-2 Total expenses$257,882
XI-3 Revenue less expenses−$25,908
XI-4 Net assets at start of year$83,877
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$57,969

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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