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Leader Foundation

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$74.3k (2025)

Expenses
$31.3k (2025)

Total Assets
$272k (2025)

Total Liabilities
$0 (2025)

Source: Form 990 tax filings from 2012 to 2025

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Jan.
2025

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$74,286
Expenses
$31,291
Net Income
$42,995
Net Assets
$271,647
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $10,000
13.5%
Interest Revenue $3,963
5.3%
Dividends $1,539
2.1%
Sales of Assets $58,717
79.0%
Other Income $67
0.1%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $15,341
49.0%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $271,647
Total Liabilities $0
Net Assets $271,647
Compensation
Key Employees and Officers Compensation Other
Steven M Rafsky (President) $0 $0
Lee Bearman (Treasurer) $0 $0
Robert Epstein (Secretary) $0 $0
Christine Bertelson (Director) $0 $0
Lee Frerker (Director) $0 $0

Document Links

Fiscal Year Ending Jan.
2024

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$24,675
Expenses
$33,587
Net Income
-$8,912
Net Assets
$228,652
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $10,000
40.5%
Interest Revenue $928
3.8%
Dividends $1,680
6.8%
Sales of Assets $12,067
48.9%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $24,174
72.0%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $228,652
Total Liabilities $0
Net Assets $228,652
Compensation
Key Employees and Officers Compensation Other
Steven M Rafsky (President) $0 $0
Lee Bearman (Treasurer) $0 $0
Robert Epstein (Secretary) $0 $0
Christine Bertelson (Director) $0 $0
Lee Frerker (Director) $0 $0

Document Links

Fiscal Year Ending Jan.
2023

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$51,115
Expenses
$37,279
Net Income
$13,836
Net Assets
$237,564
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $30,000
58.7%
Interest Revenue $1,229
2.4%
Dividends $1,678
3.3%
Sales of Assets $17,274
33.8%
Other Income $934
1.8%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $22,078
59.2%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $237,564
Total Liabilities $0
Net Assets $237,564
Compensation
Key Employees and Officers Compensation Other
Steven M Rafsky (President) $0 $0
Lee Bearman (Treasurer) $0 $0
Robert Epstein (Secretary) $0 $0
Christine Bertelson (Director) $0 $0
Lee Frerker (Director) $0 $0

Document Links

Fiscal Year Ending Jan.
2022

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$29,241
Expenses
$42,076
Net Income
-$12,835
Net Assets
$223,728
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $21,798
74.5%
Interest Revenue $1,747
6.0%
Dividends $1,361
4.7%
Sales of Assets $4,259
14.6%
Other Income $76
0.3%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $37,682
89.6%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $223,728
Total Liabilities $0
Net Assets $223,728
Compensation
Key Employees and Officers Compensation Other
Steven M Rafsky (President) $0 $0
Lee Bearman (Treasurer) $0 $0
Robert Epstein (Secretary) $0 $0
Christine Bertelson (Director) $0 $0
Lee Frerker (Director) $0 $0

Document Links

Fiscal Year Ending Jan.
2021

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$40,049
Expenses
$42,002
Net Income
-$1,953
Net Assets
$236,562
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $20,000
49.9%
Interest Revenue $2,923
7.3%
Dividends $1,369
3.4%
Sales of Assets $15,757
39.3%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $36,601
87.1%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $236,563
Total Liabilities $1
Net Assets $236,562
Compensation
Key Employees and Officers Compensation Other
Steven M Rafsky (President) $0 $0
Lee Bearman (Treasurer) $0 $0
Robert Epstein (Secretary) $0 $0
Christine Bertelson (Director) $0 $0
Lee Frerker (Director) $0 $0

Document Links

Fiscal Year Ending Jan.
2020

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$38,772
Expenses
$47,991
Net Income
-$9,219
Net Assets
$238,515
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $20,000
51.6%
Interest Revenue $3,081
7.9%
Dividends $1,944
5.0%
Sales of Assets $13,707
35.4%
Other Income $40
0.1%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $43,321
90.3%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $238,516
Total Liabilities $1
Net Assets $238,515
Compensation
Key Employees and Officers Compensation Other
Steven M Rafsky (President) $0 $0
Lee Bearman (Treasurer) $0 $0
Robert Epstein (Secretary) $0 $0
Christine Bertelson (Director) $0 $0
Lee Frerker (Director) $0 $0

Document Links

Fiscal Year Ending Jan.
2019

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$47,415
Expenses
$57,684
Net Income
-$10,269
Net Assets
$247,735
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $20,000
42.2%
Interest Revenue $3,010
6.3%
Dividends $2,305
4.9%
Sales of Assets $21,904
46.2%
Other Income $196
0.4%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $50,498
87.5%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $247,735
Total Liabilities $0
Net Assets $247,735
Compensation
Key Employees and Officers Compensation Other
Steven M Rafsky (President) $0 $0
Lee Bearman (Treasurer) $0 $0
Robert Epstein (Secretary) $0 $0
Christine Bertelson (Director) $0 $0
Lee Frerker (Director) $0 $0
Donald Ray (Director) $0 $0

Document Links

Fiscal Year Ending Jan.
2018

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$45,604
Expenses
$77,800
Net Income
-$32,196
Net Assets
$258,004
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $20,000
43.9%
Interest Revenue $2,300
5.0%
Dividends $2,622
5.7%
Sales of Assets $20,482
44.9%
Other Income $200
0.4%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $68,109
87.5%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $258,004
Total Liabilities $0
Net Assets $258,004
Compensation
Key Employees and Officers Compensation Other
Steven F Rafsky (President) $0 $0
Lee Bearman (Treasurer) $0 $0
Robert Epstein (Secretary) $0 $0
Christine Bertelson (Director) $0 $0
Lee Frerker (Director) $0 $0
Donald Ray (Director) $0 $0

Document Links

Fiscal Year Ending Jan.
2017

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$51,149
Expenses
$113,719
Net Income
-$62,570
Net Assets
$289,998
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $20,000
39.1%
Interest Revenue $2,876
5.6%
Dividends $4,117
8.0%
Sales of Assets $24,057
47.0%
Other Income $99
0.2%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $98,603
86.7%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $289,998
Total Liabilities $0
Net Assets $289,998
Compensation
Key Employees and Officers Compensation Other
Steven F Rafsky (President) $0 $0
Lee Bearman (Treasurer) $0 $0
Robert Epstein (Secretary) $0 $0
Christine Bertelson (Director) $0 $0
Lee Frerker (Director) $0 $0
Donald Ray (Director) $0 $0

Document Links

Fiscal Year Ending Jan.
2016

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$55,465
Expenses
$114,024
Net Income
-$58,559
Net Assets
$347,236
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $20,000
36.1%
Interest Revenue $4,556
8.2%
Dividends $4,013
7.2%
Sales of Assets $26,896
48.5%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $106,684
93.6%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $347,236
Total Liabilities $0
Net Assets $347,236
Compensation
Key Employees and Officers Compensation Other
Steven F Rafsky (President) $0 $0
Lee Bearman (Treasurer) $0 $0
Robert Epstein (Secretary) $0 $0
Christine Bertelson (Director) $0 $0
Lee Frerker (Director) $0 $0
Donald Ray (Director) $0 $0

Document Links

Fiscal Year Ending Jan.
2015

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$83,701
Expenses
$116,442
Net Income
-$32,741
Net Assets
$411,527
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $20,000
23.9%
Interest Revenue $0
Dividends $8,876
10.6%
Sales of Assets $51,096
61.0%
Other Income $3,729
4.5%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $110,931
95.3%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $411,527
Total Liabilities $0
Net Assets $411,527
Compensation
Key Employees and Officers Compensation Other
Steven M Rafsky (President) $0 $0
Lee Bearman (Treasurer) $0 $0
Robert Epstein (Secretary) $0 $0
Christine Bertelson (Director) $0 $0
Lee Frerker (Director) $0 $0
Donald Ray (Director) $0 $0

Document Links

Fiscal Year Ending Jan.
2014

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$94,073
Expenses
$121,256
Net Income
-$27,183
Net Assets
$444,268
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $25,000
26.6%
Interest Revenue $0
Dividends $8,608
9.2%
Sales of Assets $60,465
64.3%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $115,579
95.3%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $444,268
Total Liabilities $0
Net Assets $444,268
Compensation
Key Employees and Officers Compensation Other
Steven M Rafsky (President) $0 $0
Lee Bearman (Treasurer) $0 $0
Robert Epstein (Secretary) $0 $0
Christine Bertelson (Director) $0 $0
Lee Frerker (Director) $0 $0

Document Links

Fiscal Year Ending Jan.
2013

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$79,797
Expenses
$130,563
Net Income
-$50,766
Net Assets
$471,450
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $20,000
25.1%
Interest Revenue $0
Dividends $9,819
12.3%
Sales of Assets $49,978
62.6%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $125,688
96.3%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $471,451
Total Liabilities $1
Net Assets $471,450

Document Links

Fiscal Year Ending Jan.
2012

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$61,769
Expenses
$143,428
Net Income
-$81,659
Net Assets
$522,216
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $11,153
18.1%
Sales of Assets $50,616
81.9%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $137,444
95.8%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $522,217
Total Liabilities $1
Net Assets $522,216

Document Links

Fiscal Year Ending Jan.
2011

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Jan.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Jan.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Jan.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Jan.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Jan.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Jan.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Jan.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Jan.
2003

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Jan.
2002

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

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For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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