2025-02-13T17:07:04-05:00 2024-09-30 352151701 ARANOWSKI & COMPANY 212 E LASALLE AVE STE 220 SOUTH BEND IN 466173562 990 2023-10-01 352076939 STRATEGIC GLOBAL ASSISTANCE INC STRA 8445323371 513 S MAIN ST SUITE 2 ELKHART IN 46516 MALCOLM WEBBER PRESIDENT 8445323371 2025-01-30 true true DAVID P ARANOWSKI CPA P00240735 5742894821 2025-02-13 2023 2025-03-06 01:10:19Z MALCOLM WEBBER 513 S MAIN ST SUITE 2 ELKHART IN 46516 4454253 false X HTTPS://WWW.LEADERSOURCE.ORG/ X IN TO SUPPORT LEADER DEVELOPMENT IN VARIOUS COUNTRIES. 9 7 19 0 3034951 4303585 67148 37401 81881 103079 0 3183980 4444065 1003588 1348548 0 1059261 1195561 0 94875 1462339 1974585 3525188 4518694 -341208 -74629 2898812 2794682 133114 103613 2765698 2691069 X TO SUPPORT LEADER DEVELOPMENT IN VARIOUS COUNTRIES. false false 4011824 1348548 SGA SERVES EXISTING AND EMERGING LEADERS IN DEVELOPING NATIONS. IN SEVERAL NATIONS OUR CURRENT PROJECTS INCLUDE THE DEVELOPMENT, TRANSLATION, PRINTING, AND DISTRIBUTION OF LEADERSHIP TRAINING MATERIALS, LEADERSHIP TRAINING EVENTS DESIGNED TO BETTER EQUIP NATIONAL LEADERS, AND HELPING NATIONAL LEADERS TO ESTABLISH THEIR OWN LEADER DEVELOPMENT PROCESSES. 113960 SGA SERVES EXISTING AND EMERGING LEADERS IN DEVELOPING NATIONS. IN SEVERAL NATIONS OUR CURRENT PROJECTS INCLUDE THE DEVELOPMENT, TRANSLATION, PRINTING, AND DISTRIBUTION OF LEADERSHIP TRAINING MATERIALS, LEADERSHIP TRAINING EVENTS DESIGNED TO BETTER EQUIP NATIONAL LEADERS, AND HELPING NATIONAL LEADERS TO ESTABLISH THEIR OWN LEADER DEVELOPMENT PROCESSES. 113960 4125784 true true false false false false false false false false true false false true false false true false false false true true false false false false false false false true false false false false false false true false true false false false false false false false false true 10 0 true 19 true false false false false false false false false X 9 7 false false false false false false false true true false false true true true true true true true true false IN X MALCOLM WEBBER 8445323371 513 S MAIN ST SUITE 2 ELKHART IN 46516 MALCOLM WEBBER PRESIDENT 40.00 X X 113960 0 122653 LISA NAGLE DIRECTOR 16.00 X 47380 0 0 CAROL BERRY DIRECTOR X 0 0 0 STEPHEN CIESIELSKI DIRECTOR X 0 0 0 PATTY KATZER SECRETARY X X 0 0 0 ROSS MUNN TREASURER X X 0 0 0 DOUGLAS RASSI CHAIRMAN X X 0 0 0 KEN STARKEY DIRECTOR X 0 0 0 DAVID YEGHNAZAR DIRECTOR X 0 0 0 161340 122653 1 false true false 4303585 1355257 4303585 LEADER DEVELOPMENT 37401 37401 37401 104457 104457 8810 10188 -1378 -1378 -1378 4444065 140480 1348548 1348548 161340 113960 47380 973062 794498 159038 19526 61159 54592 4671 1896 14473 14473 40990 28990 12000 25747 18451 6989 307 56208 7488 48720 198985 193020 248 5717 10917 10917 68405 54854 13494 57 IN KIND DONATIONS 1355257 1355257 UTILITIES 79832 65174 12146 2512 TAXES AND LICENSES 45040 24130 15792 5118 LEADER DEVELOPMENT 32355 32355 46376 34467 11547 362 4518694 4125784 298035 94875 1135770 602217 88581 55423 27085 23280 140829 52068 72375 88761 125000 125000 1450001 1900001 2898812 2794682 133114 103613 133114 103613 X 966075 1314031 1799623 1377038 2765698 2691069 2898812 2794682 -74629 X false true X true false X 2983511 3374547 3685309 3034951 4303586 17381904 2983511 3374547 3685309 3034951 4303586 17381904 17381904 54297 35859 70091 81881 104457 346585 17728489 833879 0.98050 0.98340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 62086 6942 55144 78743 45126 33617 88761 NOTE RECEIVABLE 1900001 1900001 4444065 4444065 4444065 4518694 4518694 4518694 true EAST ASIA PROGRAM LEADER DEVELOPMENT 440769 EAST ASIA GRANTS 352273 SOUTH ASIA PROGRAM LEADER DEVELOPMENT 28699 SOUTH ASIA GRANTS 313856 MIDDLE EAST & NORTH AFRIC PROGRAM LEADER DEVELOPMENT 104010 SUB-SAHARAN AFRICA PROGRAM LEADER DEVELOPMENT 118275 SUB-SAHARAN AFRICA GRANTS 299745 MIDDLE EAST & NORTH AFRIC GRANTS 363753 CENTRAL AMERICA PROGRAM LEADER DEVELOPMENT 2764 2024144 2024144 LDR DEV 1348548 WIRE false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 3 EAST ASIA 440,769 0 EAST ASIA 352,273 0 SOUTH ASIA 28,699 0 SOUTH ASIA 313,856 0 MIDDLE EAST & NORTH AFRIC 104,010 0 SUB-SAHARAN AFRICA 118,275 0 SUB-SAHARAN AFRICA 299,745 0 MIDDLE EAST & NORTH AFRIC 363,753 0 CENTRAL AMERICA 2,764 0 SCHEDULE F, PAGE 5, PART V ALL GRANT RECIPIENTS PROVIDE NARRATIVE DETAILING THE PROGRESS INCLUDING THE RESULTS AND IMPACT OF THEIR RESPECTIVE PROJECTS. X true true X X X false false false false false false false false false MALCOLM WEBBER PRESIDENT 113960 122653 236613 BUSINESS EMPLOYEE 84286 WAGES false BUSINESS EMPLOYEE 67969 WAGES false BUSINESS EMPLOYEE 18000 WAGES false BUSINESS EMPLOYEE 32234 WAGES false X IN-KIND GOODS 1 1355257 false false false FORM 990, PAGE 2, PART III, LINE 4D SGA SERVES EXISTING AND EMERGING LEADERS IN DEVELOPING NATIONS. IN SEVERAL NATIONS OUR CURRENT PROJECTS INCLUDE THE DEVELOPMENT, TRANSLATION, PRINTING, AND DISTRIBUTION OF LEADERSHIP TRAINING MATERIALS, LEADERSHIP TRAINING EVENTS DESIGNED TO BETTER EQUIP NATIONAL LEADERS, AND HELPING NATIONAL LEADERS TO ESTABLISH THEIR OWN LEADER DEVELOPMENT PROCESSES. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS REVIEWED BY THE ACCOUNTANT, THE EXECUTIVE DIRECTOR, AND THE AUDIT COMMITTEE PRIOR TO FILING. ADDITIONALLY, THE 990 IS DISTRIBUTED TO THE BOARD MEMBERS AT THE ANNUAL BOARD MEETING EACH SUMMER. FORM 990, PAGE 6, PART VI, LINE 12C AT THE BEGINNING OF EVERY BOARD MEETING, A STANDARD MENTION OF THE CONFLIC T OF INTEREST POLICY IS MADE AND A REMINDER THAT THE BOARD MEMBERS THEMSEL VES HAVE THE OBLIGATION TO DISCLOSE POTENTIAL CONFLICTS. FURTHER, WHEN A CONTRACT OR TRANSACTION IS PRESENTED TO THE BOARD, THE SECRETARY ASKS FOR A DISCLOSURE OF POTENTIAL CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A SGA, BY BOARD RESOLUTION HAS ESTABLISHED A COMPENSATION COMMITTEE OF INDEPENDENT BOARD MEMBERS TO EVALUATE YEARLY THE COMPENSATION OF THE CHIEF EXECUTIVE OF THE ORGANIZATION, OTHER OFFICERS, AND KEY EMPLOYEES, AS APPLICABLE. SEVERAL COMPETENT SALARY SURVEYS OF COMPARABILITY DATA ARE USED TO BENCHMARK COMPENSATION FOR THE POSITION UTILIZING THE GUIDESTAR NONPROFIT COMPENSATION REPORT, THE NONPROFIT TIMES ANNUAL SURVEY, AND THE LEADERSHIP NETWORK SALARY REPORT, AND OTHER STUDIES ARE ALSO USED. THE COMMITTEE MEETS INDEPENDENT OF THE CHIEF EXECUTIVE TO DISCUSS PERFORMANCE RELATIVE TO THE POSITION DESCRIPTION. DURING THESE DELIBERATIONS, THE COMMITTEE ALSO CONSIDERS INPUT OBTAINED FROM OTHER BOARD MEMBERS, STAFF, PROFESSIONAL ADVISORS, GRANT RECIPIENTS, AND OTHER INFORMED NON-PROFIT LEADERS. THE DELIBERATIONS AND DECISIONS OF THE COMMITTEE ARE SUBSTANTIATED IN CONTEMPORANEOUS DOCUMENTATION KEPT BY THE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 15B SGA, BY BOARD RESOLUTION HAS ESTABLISHED A COMPENSATION COMMITTEE OF INDEPENDENT BOARD MEMBERS TO EVALUATE YEARLY THE COMPENSATION OF THE CHIEF EXECUTIVE OF THE ORGANIZATION, OTHER OFFICERS, AND KEY EMPLOYEES, AS APPLICABLE. SEVERAL COMPETENT SALARY SURVEYS OF COMPARABILITY DATA ARE USED TO BENCHMARK COMPENSATION FOR THE POSITION UTILIZING THE GUIDESTAR NONPROFIT COMPENSATION REPORT, THE NONPROFIT TIMES ANNUAL SURVEY, AND THE LEADERSHIP NETWORK SALARY REPORT, AND OTHER STUDIES ARE ALSO USED. THE COMMITTEE MEETS INDEPENDENT OF THE CHIEF EXECUTIVE TO DISCUSS PERFORMANCE RELATIVE TO THE POSITION DESCRIPTION. DURING THESE DELIBERATIONS, THE COMMITTEE ALSO CONSIDERS INPUT OBTAINED FROM OTHER BOARD MEMBERS, STAFF, PROFESSIONAL ADVISORS, GRANT RECIPIENTS, AND OTHER INFORMED NON-PROFIT LEADERS. THE DELIBERATIONS AND DECISIONS OF THE COMMITTEE ARE SUBSTANTIATED IN CONTEMPORANEOUS DOCUMENTATION KEPT BY THE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FI NANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC.