Hazard Lions Club

Nonprofit profile at a glance

EIN
616039226
IRS 990-EZ coverage
2010–2011
Forms available
Form 990-EZ 2011
Location
Hazard, KY, USA
Phone
6064362161
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Service Clubs

Reported finances

Revenue
$63,112
Expenses
$65,170
Assets
$97,444

Source: IRS Form 990-EZ. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

6 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide support to the community with a focus on sight preservation.

What it reported doing in 2011

Support of community charities with a focus on sight preservation, student loans, and educational and community involvement

Operating model

Revenue model
Other-operating. 61% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 67% for direct work, and 33% for member benefits.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 99
  • Transparency & Controls: 82
  • Sustainability: 36
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 96.9%; rating input score 97

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -3.3%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 1.5; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -3.5% per year; rating input score 0; 47th percentile among comparable filings
  • Revenue growth: 0.7% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: -2.1% per year; rating input score 0; 44th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 96.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $63K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 2 filing years from 2010 to 2011
  • 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.

Key Signals

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

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.