2026-03-24T10:26:08-05:00 2025-06-30 132709344 SHEEHAN & COMPANY CPA PC 165 ORINOCO DRIVE BRIGHTWATERS NY 11718 990 2024-07-01 208757694 LEAD THE WAY FUND INC LEAD 5164395268 300 GARDEN CITY PLAZA 149 GARDEN CITY NY 11530 JAMES P REGAN CHAIRMAN & CEO 5164395268 2026-03-17 1 1 STEPHANIE I HANDEL P01630631 6316657040 2024 2025-03-06 01:10:19Z ARMY RANGER LEAD THE WAY FUND JAMES P REGAN 300 GARDEN CITY PLAZA 149 GARDEN CITY NY 11530 1810813 0 X WWW.LEADTHEWAYFUND.ORG X 2007 DE ARMY RANGER LEAD THE WAY FUND IS AN ACTIVE DUTY, CASUALTY ASSISTANCE, RECOVERY, TRANSITION AND VETERANS ORGANIZATION THAT PROVIDES FINANCIAL SUPPORT TO U.S. ARMY RANGERS AND THE FAMILIES OF THOSE WHO HAVE DIED, HAVE BEEN DISABLED OR WHO ARE CURRENTLY SERVING IN HARM'S WAY AROUND THE WORLD. 9 7 8 70 0 0 1020410 995561 0 0 495407 687266 -120899 -85098 1394918 1597729 544821 575224 0 0 435937 446928 0 0 88582 392125 358284 1372883 1380436 22035 217293 15869650 16906591 314641 266627 15555009 16639964 X ARMY RANGER LEAD THE WAY FUND IS AN ACTIVE DUTY, CASUALTY ASSISTANCE, RECOVERY, TRANSITION AND VETERANS ORGANIZATION THAT PROVIDES FINANCIAL SUPPORT TO U.S. ARMY RANGERS AND THE FAMILIES OF THOSE WHO HAVE DIED, HAVE BEEN DISABLED OR WHO ARE CURRENTLY SERVING IN HARM'S WAY AROUND THE WORLD. 0 0 311664 163180 RECOVERY, RESILIENCY, EDUCATION, AND TRANSITION PROGRAM: WHEN OUR WOUNDED, ILL OR INJURED RANGERS RETURN FROM COMBAT, THE SEVERITY OF THEIR INJURIES IS OFTEN TO THE DEGREE THAT THEIR DISABILITIES PREVENT THEM AND THEIR FAMILIES FROM BEING ABLE TO FULLY SUPPORT THEMSELVES. THE CARE PROVIDED BY THE GOVERNMENT IS OFTEN LIMITED AND INSUFFICIENT TO SUPPORT THEIR NEEDS. LTWF PROVIDES ONGOING SUPPORT, FROM THE MOMENT OF INJURY, THROUGH THE SHORT AND LONG-TERM RECOVERY, REHABILITATION, AND TRANSITION PROCESS. STARTING WITH AN IMMEDIATE FINANCIAL GRANT OF $5,000 FOR RANGERS THAT ARE WOUNDED IN ACTION OR DURING TRAINING, AND TO THE FAMILIES OF RANGERS WHO HAVE BEEN KILLED IN ACTION. IF A SPOUSE OR ADDITIONAL FAMILY MEMBERS NEED TO BE AT THE BEDSIDE OF THEIR LOVED ONE, WE ENSURE THAT THE TRAVEL COSTS, ACCOMMODATIONS (INCLUDING EXTENDED STAY), CHILD CARE, AND EXPENSES ARE COVERED SO THERE IS NO ADDED FINANCIAL OR EMOTIONAL STRESS. IF THE RANGER SUFFERS A SETBACK DURING HIS RECOVERY PROCESS THAT REQUIRES ADDITIONAL HOSPITALIZATION AND THERAPIES, LTWF WILL PROVIDE ADDITIONAL GRANTS TO THE FAMILY SO THERE IS NO FINANCIAL SHORTFALL. WITH THE ONGOING CHALLENGE OF SERVICE MEMBERS DEVELOPING POST-TRAUMATIC STRESS, LTWF THROUGH OUR RANGER RESILIENCY PROGRAM, IS COMMITTED TO ENSURING RANGERS RECEIVE ACCESS TO THE BEST MENTAL HEALTH PROVIDERS AVAILABLE. BY SUPPORTING THE FAMILY UNIT DURING THIS EMOTIONAL JOURNEY, WE HOPE TO ALLEVIATE THE FINANCIAL STRAIN SO OUR RANGERS CAN FOCUS ON GETTING THE INTENSIVE, AND PROPER, TREATMENT THEY NEED.RANGER RESILIENCY SPECIAL PROGRAMS: THE DEDICATED RANGER CHAPLAINS HAVE THE RESPONSIBILITY OF CARING FOR THE SPIRITUAL AND EMOTIONAL WELL-BEING AND THE RESILIENCY OF THE RANGERS AND THEIR FAMILIES. ARMY RANGER LEAD THE WAY FUND SEES IT AS OUR OBLIGATION TO ASSIST OUR RANGER CHAPLAINS WITH THE ENDURING TASK OF ENHANCING RANGER MORALE AND SUSTAINING FAMILY RELATIONSHIPS. ARMY RANGER LEAD THE WAY FUND PROVIDES ENRICHMENT GRANTS FOR THESE PROGRAMS THAT ARE ESTABLISHED BY CHAPLAIN COMMAND. MARRIAGE RETREATS AND DATE NIGHTS FEATURE RELATIONSHIP TRAINING LED BY RANGER CHAPLAINS AND ALSO OFFER FREE TIME FOR RANGER COUPLES TO CONNECT AND RECHARGE THEIR RELATIONSHIP. SINGLE RANGER RETREATS FEATURE CHAPLAIN-LED TRAINING ON LIFE AND RELATIONSHIP SUCCESS AS WELL AS HIGH-ENERGY ACTIVITIES LIKE MOUNTAIN CLIMBING, SNOW SKIING, WHITE-WATER RAFTING, AND MOUNTAIN BIKING. BIBLE STUDIES: RANGER CHAPLAINS AND THEIR WIVES LEAD BIBLE STUDIES AND OTHER SPIRITUAL-GROWTH EVENTS FOR RANGER COUPLES OR WIVES OF DEPLOYED RANGERS AND OUR LTWF RESOURCES PROVIDE MUCH-NEEDED CHILDCARE FOR THESE EVENTS.FOR OUR RANGERS WHO HAVE SUFFERED SEVERE INJURIES SUCH AS PARALYSIS OR AMPUTATIONS, LTWF PROVIDES THE SUPPORT FOR MODIFIED VEHICLES AND BUILDING AND MODIFYING MORTGAGE-FREE, ACCESSIBLE, AND SMART HOMES. THESE "HOMES THAT HEAL" ARE CUSTOM BUILT TO INCLUDE THE SPECIFIC ADAPTIVE EQUIPMENT NECESSARY TO SUPPORT THE SPECIFIC NEEDS OF EACH RANGER.OUR RANGERS ARE AMONG THE MOST DISCIPLINED AND SKILLED WARRIORS IN THE WORLD AND WE ARE DEDICATED TO HELPING THEM UTILIZE THEIR INGRAINED SKILLS BY EMPOWERING THEM TO THRIVE IN CAREERS AT TOP UNIVERSITIES AROUND THE COUNTRY. WHEN RANGERS MAKE THE DECISION NOT TO RE-ENLIST IN THE REGIMENT AFTER A LONG AND SUCCESSFUL MILITARY CAREER, THE TRANSITION BACK TO CIVILIAN LIFE CAN BE CHALLENGING. THROUGH OUR WARRIOR EDUCATION TRANSITION PROGRAMS SUCH AS OUR COLLEGIATE ACCESS PROGRAM (CAP); GRADUATE ACCESS PROGRAM (GAP); RANGER ACTIVATION AND MENTOR PROGRAM (RAMP); WE ARE COMMITTED TO HELPING OUR RANGERS THROUGH THE REINTEGRATION PROCESS, ENSURING THAT THEY ACHIEVE THEIR GOALS OF A REWARDING AND PROSPEROUS CIVILIAN LIFE. THROUGH LTWF'S CAP/GAP/RAMP PROGRAMS, RANGERS INTERESTED IN SECONDARY EDUCATION HAVE ACCESS TO THE MOST PRESTIGIOUS UNIVERSITIES IN THE COUNTRY AS WELL AS ASSISTANCE WITH TEST PREP, APPLICATION AND ESSAY EDITING, SCHOLARSHIP AND FELLOWSHIPS AS WELL AS INTERNSHIP AND JOB PROGRAMS.STAYING ACTIVE AND COMPETITIVE IS PARAMOUNT TO THE EMOTIONAL AND PHYSICAL PRESERVATION OF OUR WOUNDED RANGERS. LTWF PROVIDES SUPPORT FOR OUR RANGERS WHO PARTICIPATE IN THE WARRIOR GAMES (ADAPTIVE SPORTS COMPETITION FOR WOUNDED, ILL, AND INJURED SERVICE MEMBERS). WE WILL ALSO ACCOMMODATE IMMEDIATE FAMILY MEMBERS SO THEY CAN SEE THEIR LOVED ONES COMPETE. 434587 357934 RANGER AND FAMILY HEALTH AND WELLNESS PROGRAMS: WITH CONSECUTIVE DEPLOYMENTS SINCE THE START OF THE GLOBAL WAR ON TERRORISM, THE PRESERVATION OF THIS EXTREMELY PRESSURED FORCE IS A NECESSITY. WHEN A RANGER IS DEPLOYED, SO IS HIS FAMILY. THE LONG SEPARATIONS CAN BE CHALLENGING AND STRENUOUS ON THE FAMILY UNIT. FAMILY READINESS GROUPS (FRGS), CONSISTING OF FAMILY MEMBERS AND OTHER VOLUNTEERS ASSOCIATED WITH A PARTICULAR UNIT, ACT AS FIRST RESPONDERS THAT SERVE TO ENHANCE THE WELL-BEING, MORALE, AND ESPRIT DE CORP OF THE UNIT. THROUGH OUR RANGER AND FAMILY HEALTH AND WELLNESS PROGRAM, WE PROVIDE THE FRGS IN THE REGIMENT WITH GRANTS TO PAY FOR THESE ALL-IMPORTANT FAMILY MORALE-BOOSTING ACTIVITIES. LTWF UNDERSTANDS THE STRAIN AND STRESS THE FAMILIES OF THIS ELITE FORCE ENDURE; CONSERVATION OF THE FAMILY UNIT IS PARAMOUNT FOR THE MORALE AND FOCUS OF OUR RANGERS. WHEN THE ULTIMATE SACRIFICE HAPPENS, LTWF WILL PROVIDE FUNDS TO GET FRG "FIRST RESPONDERS" TO THE SIDE OF THE RANGER WIFE AND FAMILY DURING THE ARDUOUS BURIAL PROCESS. ARMY RANGER LEAD THE WAY FUND SUPPORTS MORAL FUNCTION GRANTS FOR ALL-IMPORTANT PRE- AND POST-DEPLOYMENT MORALE-BOOSTING ACTIVITIES. DURING THE HOLIDAY SEASON, LTWF PROVIDES GIFT CARDS TO OUR MORE JUNIOR NCO RANGER FAMILIES, DETERMINED BY COMMAND, WHO ARE MOST IN NEED AND UNDER FINANCIAL STRAIN DURING THE HOLIDAY SEASON. 94714 54110 GOLD STAR PROGRAM: WHEN A RANGER HAS PAID THE ULTIMATE SACRIFICE, WHETHER, IN COMBAT OR TRAINING, ARMY RANGER LEAD THE WAY FUND BELIEVES THERE IS A MORAL OBLIGATION TO SUPPORT THE DEPENDENTS OF THESE HEROES. THROUGH THIS PROGRAM WE CAN HONOR AND MEMORIALIZE DECEASED RANGERS AND THEIR GOLD STAR FAMILIES. TO EDUCATE AND BRING PUBLIC AWARENESS OF THE NEEDS OF GOLD STAR FAMILIES AND THE PROGRAMS AVAILABLE TO ALL ARMY RANGERS THROUGH THE LEAD THE WAY FUND ORGANIZATION. 22477 OTHER PROGRAM SERVICES 22477 863442 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 2 0 1 8 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 X 9 7 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 1 0 NY FL GA X X LEAD THE WAY FUND INC 5164395268 300 GARDEN CITY PLAZA SUITE 149 GARDEN CITY NY 11530 JAMES P REGAN CHAIRMAN & CEO 20.00 X X 0 0 0 LORI CURRIER TREASURER 5.00 X X 0 0 0 HON BARBARA DONNO SECRETARY 5.00 X X 0 0 0 DR MARY MCHUGH DIRECTOR 5.00 X 0 0 0 MARY REGAN PROGRAM DIRECTOR 40.00 X X 90000 0 1577 BRENDAN MCCORMICK DIRECTOR 5.00 X 0 0 0 TIMOTHY DURNAN DIRECTOR 5.00 X 0 0 0 WALKER GORHAM DIRECTOR 5.00 X 0 0 0 JAMIE BRODSKY DIRECTOR 5.00 X 0 0 0 90000 0 1577 0 0 0 0 0 452232 543329 9525 995561 448713 448713 238553 0 238553 238553 238553 73527 452232 185329 -111802 -111802 27922 27755 167 167 INSURANCE REIMBURSEMEN 900099 26537 26537 26537 1597729 0 0 602168 441469 441469 133755 133755 91577 91577 309264 127315 135146 46803 12005 5640 4473 1892 34082 18072 11285 4725 272 272 38465 38465 87459 87459 35691 35691 6025 5961 64 78961 12300 64850 1811 36430 36430 26494 26370 124 4117 4117 5878 983 4634 261 CREDIT CARD FEES 19317 19317 FUNDRAISING APPAREL 13773 13773 LICENSES & FEES 5037 5037 BANK CHARGES 365 365 1380436 863442 428412 88582 29516 40970 111589 237669 57500 28000 85573 85977 60715 56034 7903 4681 13991836 14972332 2374 21479 1583359 1515483 15869650 16906591 86488 56309 152858 168796 75295 41522 314641 266627 X 15355009 16439964 200000 200000 15555009 16639964 15869650 16906591 217293 867662 0 X X 0 1 X 1 0 X 1313084 1486360 1019067 1020410 995561 5834482 1313084 1486360 1019067 1020410 995561 5834482 73394 5761088 254060 272262 359059 430452 448173 1764006 26537 26537 7625025 167566 0.75560 0.77960 X PART II SECTION B LINE 10 $26,537 RELATES TO INSURANCE REIMBURSEMENT RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15494517 1554852 521000 87459 16440910 13894774 1680406 80663 15494517 12781890 1188134 75250 13894774 14563366 -1700612 80774 12781890 11790077 2848791 75502 14563366 1.00000 0 0 33307 28626 4681 27408 27408 0 4681 SECURITY DEPOSIT 5383 CASH DESIGNATED FOR ENDOWMENT FUND 1468578 OPERATING LEASE RIGHT-OF-USE ASSET 41522 1515483 RIGHT-OF-USE OPERATING LEASE LIABILITY 41522 41522 X 2596016 867662 5000 872662 1723354 87459 -213084 -125625 1597729 1511061 5000 213084 218084 1292977 87459 87459 1380436 PART V, LINE 4: BOARD DESIGNATED ENDOWMENT FUND IS A GENERAL ENDOWMENT FUND TO SUPPORT THE MISSION OF THE ORGANIZATION. IT IS THE BOARD'S INTENTION TO INVEST AND GROW THE FUND TO SUPPORT THE MISSION OF THE ORGANIZATION. PART X, LINE 2: THE ORGANIZATION ADOPTED REQUIREMENTS FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ACCOUNTING STANDARDS. AS OF JUNE 30, 2025, THE ORGANIZATION DOES NOT BELIEVE IT HAS ANY UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE EITHER RECOGNITION OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING DIRECT EXPENSES -185,329. COST OF LOGO MERCHANDISE SOLD -27,755. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING DIRECT EXPENSES 185,329. COST OF LOGO MERCHANDISE SOLD 27,755. NYC MARATHON 187767 187767 3229 46984 HEROES GOLF CLASSIC 225358 151831 73527 49790 7583 39925 7 112634 112634 37818 525759 452232 73527 53019 7583 124727 185329 -111802 1 DEPARTMENT OF THE ARMY HEADQUARTERS 75TH RANGER REGIMENT FORT BENNING GA 31905 308259 0 COST WE ASSIST OVER 5,000 RANGERS AND FAMILY MEMBERS OF THE 75TH RANGER REGIMENT WITH HEALTH WELLNESS AND MORALE PROGRAMS THAT ARE VITALE TO SUSTAIN THESE FORCES, WHO HAVE CONTINUOUSLY BEEN DEPLOYED FIGHTING THE GLOBAL WAR ON TERRORISM. RANGER SPECIAL ACTIVITIES FUND 1031 INGERSOLL ST BOX 133 FORT BENNING GA 31905 0 49675 COST MORALE FUNCTIONS FOR SOLDIERS AND FAMILIES FOR ABOVE PURPOSE AND FOR MORALE FUNCTION FOR SOLDIERS AND FAMILIES FORT BENNING CTOF-BI-ANNUAL CHAPLAIN DONATION 6400 DAWSON LP BLDG 2931 FORT BENNING GA 31905 83535 0 COST CHAPLAIN PROGRAM FOR RANGER AND FAMILY RESILIENCY GOLD STAR AWARENESS AND ASSISTANCE 60 54110 COST TO HONOR AND MEMORALIZE DECEASED RANGERS AND THEIR GOLD STAR FAMILIES. TO EDUCATE AND BRING PUBLIC AWARENESS OF THE NEEDS OF GOLD STAR FAMILIES AND THE PROGRAMS AVAILABLE TO ALL ARMY RANGERS THROUGH THE LEAD THE WAY FUND ORGANIZATION. RECOVERY, RESILIENCY, EDUCATION AND TRANSITION 158 16156 63489 COST ASSISTANCE PROVIDED FOR ACTIVE/WOUNDED RANGERS AND THEIR FAMILIES FOR TRAVEL, MEDICAL, LIVING EXPENSES AND RANGER RESILIENCY. ASSITANCE PROVIDED FOR TRANSITIONING RANGERS WITH TOOLS AND RESOURCES NECESSARY FOR APPLICATION TO ADVANCED EDUCATION AT COLLEGES AND UNIVERSITIES. PART I, LINE 2: THE LEAD THE WAY FUND, INC. (LTWF) IS AN ACTIVE DUTY, CASUALTY ASSISTANCE, RECOVERY, TRANSITION AND VETERANS ORGANIZATION THAT WORKS IN DIRECT COLLABORATION WITH THE UNITED STATES SPECIAL OPERATIONS COMMAND CARE COALITION (USSOCOM) AND THE ACTIVE DUTY US ARMY RANGER COMMUNITY. USSOCOM IS A GOVERNMENT RUN ORGANIZATION WHOSE MAIN PURPOSE IS TO IDENTIFY THE NEEDS OF SPECIAL OPERATIONS SOLDIERS (75TH RANGER REGIMENT) AND THEIR DEPENDENTS. THE LEAD THE WAY FUND IS THE ONLY CHARITY OF ITS KIND WORKING DIRECTLY WITH USSOCOM TO GIVE ASSISTANCE SPECIFICALLY TO THESE US ARMY RANGERS AND THEIR DEPENDENTS. USSOCOM IDENTIFIES THE RANGER AND THEIR NEEDS. LEAD THE WAY FUND WILL PROVIDE NEEDED RESOURCES TO THOSE SOLDIERS AND FAMILIES WHOSE NEED FOR ASSISTANCE HAS BEEN DETERMINED BY USSOCOM AND NOT COVERED BY THE US GOVERNMENT. LEAD THE WAY FUND ALSO ADDRESSES THE NEEDS OF ACTIVE DUTY RANGERS AND THEIR FAMILIES THROUGH SUPPORT OF THE 75TH RANGER REGIMENT FAMILY READINESS GROUPS (FRG'S) AND THE RANGER CHAPLAIN PROGRAM. THIS AID HELPS ADDRESS THE FAMILIES HEALTH AND WELLNESS STATUS. LEAD THE WAY FUND WILL ALSO PROVIDE SPECIAL SITUATIONAL FINANCIAL AID, WITH LTWF BOARD APPROVAL, TO FAMILIES IDENTIFIED BY THE 75TH RANGER REGIMENT COMMAND FOR SPECIAL SITUATIONS. ALL REQUESTS ARE DONE BY LETTER OR EMAIL FROM USSOCOM OR 75TH RANGER REGIMENT. LEAD THE WAY FUND MONITORS, WITH THE ASSISTANCE OF USSOCOM AND REGIMENTAL COMMAND, THAT THE DISBURSED FUNDS WERE USED FOR THEIR INTENDED PURPOSE BY OBTAINING RECEIPTS TO DOCUMENT THE EXPENDITURES. MARY REGAN FAMILY MEMBER OF CURRENT BOARD MEMBER 91577 EMPLOYEE OF THE ORGANIZATION. SHE IS A DIRECTOR AND DIRECTOR OF PROGRAM DEVELOPMENT. 0 FORM 990, PART VI, SECTION A, LINE 2 LINE 2 EXPLANATION - MARY REGAN (DIRECTOR) IS THE WIFE OF JAMES P. REGAN (CHAIRMAN & CEO). FORM 990, PART VI, SECTION B, LINE 11B LINE 11A EXPLANATION - THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE TAX RETURN BEFORE THE RETURN IS SIGNED AND FILED WITH THE INTERNAL REVENUE SERVICE. AS PART OF THIS REVIEW, THE BOARD COMPARES ALL FINANCIAL AMOUNTS WITH THE AUDITED FINANCIAL STATEMENTS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS THEIR CONFLICT OF INTEREST POLICY AT THEIR BOARD MEETINGS. THE POLICY IS ENFORCED ON AN ONGOING BASIS. FORM 990, PART VI, SECTION B, LINE 15B THE ORGANIZATION HAS ESTABLISHED A FINANCE COMMITTEE COMPRISED OF 4 INDEPENDENT BOARD DIRECTORS. THE COMMITTEE MEETS TO DISCUSS OFFICER AND EMPLOYEE COMPENSATION AND BRINGS ITS RECOMMENDATIONS BEFORE THE ENTIRE BOARD FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 ALL PUBLIC DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S ADDRESS OF OPERATIONS. FORM 990, PART XII, LINE 2C: THE PROCESS THE ORGANIZATION FOLLOWS FOR THE SELECTION OF AN INDEPENDENT ACCOUNTANT, AS WELL AS THE PROCEDURES FOLLOWED TO PROVIDE NECESSARY OVERSIGHT FOR THE FINANCIAL STATEMENT AUDIT HAS NOT CHANGED FROM THE PREVIOUS YEAR.