Nonprofit · EIN 38-3656648
LEADER EMPOWERMENT AND DEVELOPMENT INC
Tax-exempt · GRAND RAPIDS, MI 49501
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $967,106 | $1,081,908 | -$114,802 | $2,252,745 | $18,092 | $2,234,653 |
| June 30, 2024 | 990 | $772,278 | $702,549 | $69,729 | $2,199,686 | $28,883 | $2,170,803 |
| June 30, 2023 | 990 | $1,496,056 | $987,588 | $508,468 | $1,909,548 | $34,371 | $1,875,177 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $967,092
- Program service revenue
- $0
- Investment income
- $14
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $528,787
- Compensation of officers, directors and key employees
- $294,642
- Other salaries and wages
- $32,448
- Salaries, compensation and benefits (total)
- $329,206
- Professional fundraising fees
- $0
- Accounting fees
- $27,800
- Travel
- $132,043
- Depreciation
- $12,611
- Program services (functional)
- $944,665
- Management and general (functional)
- $90,490
- Fundraising (functional)
- $46,753
Balance sheet and other
- Total assets, start of year
- $2,199,686
- Total assets, end of year
- $2,252,745
- Total liabilities, end of year
- $18,092
- Net assets, end of year
- $2,234,653
- Land, buildings and equipment
- $11,561
- Net assets without donor restrictions
- $1,886,637
- Net assets with donor restrictions
- $348,016
- Gross receipts
- $967,106
- Employees
- 3
- Volunteers
- 5
- Year formed
- 2002
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Vice President | Vice President Officer | 40 | $103,991 | $30,000 |
| Dr Philip McDonald | President Officer | 40 | $85,143 | $36,000 |
| Paul Kreiger | Director Trustee or director | 1 | $0 | $0 |
| Dr George Coon | Chairman Trustee or director, Officer | 1 | $0 | $0 |
| Ken Floyd | Vice Chairman Trustee or director, Officer | 1 | $0 | $0 |
| Mike Shane | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| Jim Anders | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended June 30, 2024: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Vice President | Vice President Officer | 0 | $91,964 | $30,000 |
| Dr Philip McDonald | President Officer | 40 | $85,835 | $36,000 |
| Jim Anders | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Dr George Coon | Chairman Trustee or director, Officer | 1 | $0 | $0 |
| Ken Floyd | Vice Chairman Trustee or director, Officer | 1 | $0 | $0 |
| Mike Shane | Secretary Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Dr Philip McDonald | President Officer | 40 | $84,815 | $36,000 |
| Jim Anders | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Mike Shane | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| Dr George Coon | Chairman Trustee or director, Officer | 1 | $0 | $0 |
| Ken Floyd | Vice Chairman Trustee or director, Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2513, GRAND RAPIDS, MI 49501-2513
- In care of
- % DR PHILIP MCDONALD
- Principal officer (990 for 2024)
- Dr Philip McDonald, PO Box 725, Grandville, MI 49468
- Signed the 990
- DR PHILIP MCDONALD, President
- Phone
- (616) 365-9454
- Website
- www.leadnow.world
- Return prepared by
- James H Quist CPA PLC
Mission
Leader Empowerment and Development, Inc (L.E.A.D.) exists to empower leaders in developing countries. Through training, project planning and ongoing consulting, we engage in sustainable growth projects with overseas partners, creating opportunities that impact communities.
Program accomplishments
- Social Assistance - LEAD provides project support to field partners for refugee assistance and health care.Expenses $801,112 · grants $522,109
- Economic Assistance - LEAD provides grants to qualifying partners in the developing world for sustainable business development of social enterprises.Expenses $133,297 · grants $707
- Intellectual Assistance - LEAD sponsors students in Asia for undergraduate and graduate degree programs.Expenses $10,256 · grants $5,971
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 38-3656648
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2003
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X99)
- Assets (IRS master file)
- $2,252,745
- Income (IRS master file)
- $967,106
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $967,106 | $1,081,908 | $2,252,745 | IRS |
| 990 | June 2024 | $772,278 | $702,549 | $2,199,686 | IRS |
| 990 | June 2023 | $1,496,056 | $987,588 | $1,909,548 | XML |
| 990 | June 2022 | $1,071,103 | $1,294,526 | $1,535,958 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-3656648).
Questions about LEADER EMPOWERMENT AND DEVELOPMENT INC
- What is the EIN of LEADER EMPOWERMENT AND DEVELOPMENT INC?
- The employer identification number (EIN) of LEADER EMPOWERMENT AND DEVELOPMENT INC is 38-3656648.
- Is LEADER EMPOWERMENT AND DEVELOPMENT INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2003.
- Are donations to LEADER EMPOWERMENT AND DEVELOPMENT INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEADER EMPOWERMENT AND DEVELOPMENT INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LEADER EMPOWERMENT AND DEVELOPMENT INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LEADER EMPOWERMENT AND DEVELOPMENT INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of LEADER EMPOWERMENT AND DEVELOPMENT INC?
- The 990 for the year ended June 30, 2025 names Dr Philip McDonald.
- Who are the officers and directors of LEADER EMPOWERMENT AND DEVELOPMENT INC?
- The 990 for the year ended June 30, 2025 lists 7 people; 2 received compensation from the organization, the highest $103,991 (Vice President, Vice President).
- How much revenue does LEADER EMPOWERMENT AND DEVELOPMENT INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $967,106, expenses of $1,081,908 and total assets of $2,252,745 at year end.
Other nonprofits in GRAND RAPIDS
- RBC MINISTRIES EIN 38-1613981 · last filed 990 for 2025
- SOCIETY FOR PROTESTANT REFORMED SECONDARY EDUCATION EIN 38-1858512 · last filed 990 for 2025
- OUR DAILY BREAD MINISTRIES FOUNDATION EIN 38-3447967 · last filed 990 for 2025
- THE COLOSSIAN FORUM EIN 27-4553768 · last filed 990 for 2025
- THE BIOLOGOS FOUNDATION INC EIN 26-2112272 · last filed 990 for 2024
- HERITAGE NETHERLANDS REFORMED CONGREGATION EIN 38-3191065 · last filed 990 for 2025
- KEYS FOR KIDS EIN 38-1675000 · last filed 990 for 2025
- BRIDGE STREET HOUSE OF PRAYER EIN 26-2868231 · last filed 990 for 2025
All nonprofits in GRAND RAPIDS · Michigan · Religion-related