Alameda Contra Costa Lions Central Commi

Nonprofit profile at a glance

EIN
941386913
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Oakland, CA, USA
Phone
5104501580
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$123,546
Expenses
$216,828
Assets
$1,282,298
Liabilities
$21,833

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • GERALD NEWELL (PRESIDENT)
  • KIRK NORBERG (VICE PRESIDENT)
  • JAY ROTHSTEIN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JAY ROTHSTEIN (EXECUTIVE DIRECTOR): $44,688 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To enhance the quality of life of individuals 21 or older who are blind or low vision in alameda and contra costa counties in the san francisco bay area by providing equipment and services through financial grants. Grants are also available to organizations providing services to blind and low vision individuals in these counties. Providing referrals for visually impaired persons and their families to welcoming retail and service businesses and entertainment opportunities. Promoting white cane day.

What it reported doing in 2024

To enhance the quality of life of individuals 21 or older who are blind or low vision in alameda and contra costa counties in the san francisco bay area by providing equipment and services through financial grants. Grants are also available to organizations providing services to blind and low vision individuals in these counties.

Operating model

Revenue model
Investment-supported. 92% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 71% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 85
  • Accountability: 63
  • Sustainability: 33
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 88.3%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 89%; rating input score 89; 51st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -75.5%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 5.91; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 20.6%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: -20% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -23.8% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 88.3% of spending went to programs
  • Governance: 13 of 13 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $191K in reported program spending
  • Leadership: top reported pay $45K · 14 people listed
  • Consistency: 25 of 27 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.