Leading Change Network INC FY2022 filing

Tax-deductible

Cambridge, MA501(c)(3)Civil Rights & AdvocacyEIN 45-3168596Revenue $485K in FY2022

On file with the IRSleadingchangenetwork.org30 Bow St, 02138-5001 · Cambridge, MATax-exempt since Apr 2012Publicly supported charity — 170(b)(1)(A)(vi)

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Develop and educate the public about techniques for educating and organizing citizens to become involved in the democratic process.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$120K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2022 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $113K a year · 15% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$120K
to officers and key staff · 20% of spending
Fine: pay to officers and key staff is 20% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
15 mo
of spending, in cash
Looks good: 15.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $250
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$65K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 4 voting members
Looks good: 3 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$485K
-66% vs prior year
Spent
$597K
To programs
85%
Net assets
$742K
By yearFY2020–FY2024
Revenue
$485K
FY2022▼ -66%
Tap a bar for its year
Revenue by fiscal year
FY2020$386K
FY2021$1.4M
FY2022$485K
FY2023$778K
FY2024$742K
Expenses
$597K
FY2022▼ -17%
Tap a bar for its year
Expenses by fiscal year
FY2020$382K
FY2021$720K
FY2022$597K
FY2023$643K
FY2024$927K
Net assets
$742K
FY2022▼ -13%
Tap a bar for its year
Net assets by fiscal year
FY2020$88K
FY2021$854K
FY2022$742K
FY2023$877K
FY2024$691K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 2012.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $509K Management & general 11% · $64K Fundraising 4% · $25K

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

4 people listed on the 990; $120K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$120,000Pt VII · Sec A
President/Board Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Mais Irqsusi’s $145K as Executive Director is at the 90th percentile of top reported officer pay among 1031 $100K–1M civil rights & advocacy 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Mais Irqsusi$144,540$134,400$120,000$99,200$16,000
Ana Babovic————$60,000

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.

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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 15aYes

Programs and updates

Empowers citizens with skills to participate effectively in democracy.

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Provided by the organization

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1 program · $509K · in their own filed words · FY2022
01

Develop and educate the public about techniques for educating and organizing citizens to become involved in the democratic process.

$509Kprogram 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 · FY2025
Total grants receivedfrom 1 funder$250

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$485K
Ln 12
Gifts and grantsLn 1h$317K
Fees for servicesLn 2g$168K
Investment incomeLn 3$81
Money outPt IX
$597K
Ln 25
Programscol B$509K
Managementcol C$64K
Fundraisingcol D$25K
Owns and owesPt X
$742K
net assets · Ln 32
Cash and savingsLn 1–2$767K
Total assetsLn 16$807K
LiabilitiesLn 26$65K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$317K
Fees for servicesLn 2g$168K
Investment incomeLn 3$81
Total revenueLn 12$485K
Assets in detailPt X, end of year
SavingsLn 2$767K
Cash and savings togetherLn 1–2$767K
Other assetsLn 15$31K
Total assetsLn 16$807K
LiabilitiesLn 26$65K
Net assetsLn 32$742K
OperationsPt I, VI
EmployeesI 50
VolunteersI 610
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$949K$767K
Total assetsLn 16$983K$807K
LiabilitiesLn 26$129K$65K
Net assetsLn 32$854K$742K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$120K$72K$24K$24K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$28K$28K
Other fees for servicesLn 11g$351K$350K$671
Advertising and promotionLn 12$8K$8K
Office expensesLn 13$3K$3K$50
Information technologyLn 14$47K$47K
TravelLn 17$14K$14K
Conferences, conventions and meetingsLn 19$3K$3K
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$5K$66$5K
Other expenses (24a–d)Ln 24$14K$14K
Total functional expensesLn 25$597K$509K$64K$25K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $742K$927K−$186K$691K 990 PDF
FY2023 $778K$643K$135K$877K 990 PDF
FY2022 Viewing $485K$597K−$112K$742K 990 PDF
FY2021 $1.4M$720K$723K$854K 990 PDF
FY2020 $386K$382K$5K$88K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $484,802 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,038,222$316,718
I-9 Program service revenuePrior year $404,715$168,003
I-10 Investment incomePrior year $103$81
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,443,040$484,802
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $99,200$120,000
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $621,018$477,085
I-18 Total expensesPrior year $720,218$597,085
I-19 Revenue less expensesPrior year $722,822−$112,283
Part VI · Governance 3 of 4 board members independent, no flags
VI-1a Voting members of the governing body4
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $484,802 across 6 lines filed
VIII-1b Membership dues$24,146
VIII-1f All other contributions, gifts and grants$292,572
VIII-1h Total contributions, gifts and grants$316,718
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $168,003$168,003
VIII-3 Investment incomeExcluded from tax $81$81
VIII-12 Total revenueRelated to mission $168,003 · Unrelated business $0 · Excluded from tax $81$484,802
Part IX · Statement of functional expenses $597,085 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $72,000 · Management $24,000 · Fundraising $24,000$120,000
IX-11b Legal feesManagement $1,875$1,875
IX-11c Accounting feesManagement $28,014$28,014
IX-11g Other fees for servicesPrograms $350,156 · Fundraising $671$350,827
IX-12 Advertising and promotionPrograms $8,448$8,448
IX-13 Office expensesManagement $3,311 · Fundraising $50$3,361
IX-14 Information technologyPrograms $47,203$47,203
IX-17 TravelPrograms $14,433$14,433
IX-19 Conferences, conventions and meetingsPrograms $2,674$2,674
IX-22 Depreciation, depletion and amortizationManagement $1,329$1,329
IX-23 InsurancePrograms $66 · Management $5,066$5,132
IX-24 Other expenses (24a–d)Programs $13,789$13,789
IX-25 Total functional expensesPrograms $508,769 · Management $63,595 · Fundraising $24,721$597,085
Part X · Balance sheet $806,603 assets, 13 lines filed
X-2 Savings and temporary cash investmentsStart of year $949,428$767,067
X-4 Accounts receivableStart of year $26,400$3,225
X-9 Prepaid expenses and deferred chargesStart of year $2,875$3,053
X-14 Intangible assetsStart of year $3,986$2,658
X-15 Other assetsStart of year $0$30,600
X-16 Total assetsStart of year $982,689$806,603
X-17 Accounts payable and accrued expensesStart of year $117,852$31,306
X-19 Deferred revenueStart of year $10,937$33,680
X-26 Total liabilitiesStart of year $128,789$64,986
X-27 Net assets without donor restrictionsStart of year $601,182$741,617
X-28 Net assets with donor restrictionsStart of year $252,718$0
X-32 Total net assets or fund balancesStart of year $853,900$741,617
X-33 Total liabilities and net assetsStart of year $982,689$806,603
Part XI · Reconciliation of net assets $741,617 net assets at year end
XI-1 Total revenue$484,802
XI-2 Total expenses$597,085
XI-3 Revenue less expenses−$112,283
XI-4 Net assets at start of year$853,900
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$741,617

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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