Nonprofit · EIN 46-3320189
LEADING CITIES INC
Tax-exempt · BOSTON, MA 02109
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $754,150 | $516,726 | $237,424 | $858,645 | $275,000 | $583,645 |
| December 31, 2024 | 990-PF (amended) | $790,119 | $650,420 | $139,699 | $583,909 | $239,531 | $344,378 |
| December 31, 2023 | 990-PF | $595,077 | $531,109 | $63,968 | $455,353 | $158,500 | $296,853 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $728,795
- Interest
- $25,355
Expenses
- Grants and similar amounts paid
- $75,000
- Salaries, compensation and benefits (total)
- $219,443
- Excise tax on investment income
- $352
Balance sheet and other
- Total assets, start of year
- $583,909
- Total assets, end of year
- $858,645
- Total liabilities, end of year
- $275,000
- Net assets, end of year
- $583,645
- Fair market value of assets
- $858,645
- Net investment income
- $25,355
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-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL LAKE 50 Milk Street, Boston, MA 02109 | PresidentCEO | 40 | $123,846 |
| ABHI NEMANI 50 Milk Street, Boston, MA 02109 | Director | 0.5 | $0 |
| DANIELLE LUPIN 50 Milk Street, Boston, MA 02109 | Clerk | 0.5 | $0 |
| JENNIFER JAMES 50 Milk Street, Boston, MA 02109 | Director | 0.5 | $0 |
| JOSEPH ALBANESE 50 Milk Street, Boston, MA 02109 | Director | 0.5 | $0 |
| KATHRYN ELMES 50 Milk Street, Boston, MA 02109 | Chair | 0.5 | $0 |
| KEVIN MARTIN 50 Milk Street, Boston, MA 02109 | Director | 0.5 | $0 |
| LEE FELDMAN 50 Milk Street, Boston, MA 02109 | Treasurer | 0.5 | $0 |
| ROBERT BUCKLEY 50 Milk Street, Boston, MA 02109 | Director | 0.5 | $0 |
| STEPHEN BAKER 50 Milk Street, Boston, MA 02109 | Director | 0.5 | $0 |
990-PF for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHAEL LAKE 50 Milk Street, Boston, MA 02109 | PresidentCEO | 40 | $70,048 | $30,299 |
| ABHI NEMANI 50 Milk Street, Boston, MA 02109 | Director | 0.5 | $0 | $0 |
| DANIELLE DUPLIN 50 Milk Street, Boston, MA 02109 | Clerk | 0.5 | $0 | $0 |
| JENNIFER JAMES 50 Milk Street, Boston, MA 02109 | Director | 0.5 | $0 | $0 |
| JOSEPH ALBANESE 50 Milk Street, Boston, MA 02109 | Director | 0 | $0 | $0 |
| KATHRYN ELMES 50 Milk Street, Boston, MA 02109 | Chair | 0.5 | $0 | $0 |
| KEVIN MARTIN 50 Milk Street, Boston, MA 02109 | Director | 0 | $0 | $0 |
| LEE FELDMAN 50 Milk Street, Boston, MA 02109 | Treasurer | 0.5 | $0 | $0 |
| ROBERT BUCKLEY 50 Milk Street, Boston, MA 02109 | Director | 0.5 | $0 | $0 |
| STEPHEN BAKER 50 Milk Street, Boston, MA 02109 | Director | 0.5 | $0 | $0 |
990-PF for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHAEL LAKE 182 PERKINS STREET, MELROSE, MA 02176 | PRESIDENT/CEO | 40 | $70,048 | $30,299 |
| ABHI NEMANI 182 PERKINS STREET, MELROSE, MA 02176 | DIRECTOR | 0.5 | $0 | $0 |
| DANIELLE DUPLIN 182 PERKINS STREET, MELROSE, MA 02176 | CLERK | 0.5 | $0 | $0 |
| JENNIFER JAMES 182 PERKINS STREET, MELROSE, MA 02176 | DIRECTOR | 0.5 | $0 | $0 |
| JOSEPH ALBANESE 182 PERKINS STREET, MELROSE, MA 02176 | CHAIRMAN | 0.5 | $0 | $0 |
| KATHRYN ELMES 182 PERKINS STREET, MELROSE, MA 02176 | DIRECTOR | 0.5 | $0 | $0 |
| KEVIN MARTIN 182 PERKINS STREET, MELROSE, MA 02176 | DIRECTOR | 0.5 | $0 | $0 |
| LEE FELDMAN 182 PERKINS STREET, MELROSE, MA 02176 | DIRECTOR | 0.5 | $0 | $0 |
| ROBERT BUCKLEY 182 PERKINS STREET, MELROSE, MA 02176 | TREASURER | 0.5 | $0 | $0 |
| STEPHEN BAKER 182 PERKINS STREET, MELROSE, MA 02176 | DIRECTOR | 0.5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 50 MILK STREET 15TH FLOOR, BOSTON, MA 02109-5002
- In care of
- % MICHAEL LAKE
- Signed the 990-PF
- MICHAEL LAKE, President
- Phone
- (617) 506-3499
- Website
- www.leadingcities.org
- Return prepared by
- Castaldi CPA Inc
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 46-3320189
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Community improvement and capacity building (S05)
- Assets (IRS master file)
- $858,645
- Income (IRS master file)
- $754,150
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $754,150 | $516,726 | $858,645 | XML |
| 990-PF | December 2024 | $790,119 | $650,420 | $583,909 | XML |
| 990-PF | December 2023 | $595,077 | $531,109 | $455,353 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 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 46-3320189).
Questions about LEADING CITIES INC
- What is the EIN of LEADING CITIES INC?
- The employer identification number (EIN) of LEADING CITIES INC is 46-3320189.
- Is LEADING CITIES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to LEADING CITIES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does LEADING CITIES INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LEADING CITIES INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LEADING CITIES INC last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of LEADING CITIES INC?
- The 990-PF for the year ended December 31, 2025 lists 10 people; 1 received compensation from the organization, the highest $123,846 (MICHAEL LAKE, PresidentCEO).
- How much revenue does LEADING CITIES INC have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $754,150, expenses of $516,726 and total assets of $858,645 at year end.
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All nonprofits in BOSTON · Massachusetts · Community improvement and capacity building