Horace Lions Club

Nonprofit profile at a glance

EIN
510230043
IRS 990 coverage
2023–2024
Forms available
Form 990 2024
Location
Horace, ND, USA
Phone
7013713820
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Community Service Clubs

Reported finances

Revenue
$976,623
Expenses
$785,977
Assets
$524,865
Liabilities
$4,606

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

Leadership & pay

15 people listed

Executive titles in this filing

  • LONNIE WANGEN (PRESIDENT)

People named in this filing

  • LONNIE WANGEN (PRESIDENT)
  • JODI PLECITY (1ST VICE PRE)
  • ARLIN FISHER (CO-2ND VP)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To empower volunteers and partners to improve health and well-being, strengthen communities, and support those in need through humanitarian services and grants that impact lives globally, and encourage peace and international understanding.

What it reported doing in 2024

In the year ended 2025, the horace lions club empowered volunteers and support those in need through humanitarian services and grants that impact lives globally, and encourage peace and international understanding. Horace lions club supported the following organizations during the year: bonanzaville, furniture mission of the rrv, haiti eye mission, ywca, horace high school, davenport fire & rescue, great plains food bank, horace hawks booster club, walcott park board, lend a hand up, crosses for cameron, North Dakota association of the blind, southern valley fire & rescue, leader dogs for the blind.

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 92% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 34
  • Transparency & Controls: 79
  • Accountability: 70
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 35.3%; rating input score 35
  • Program expense ratio: 43.8%; rating input score 44
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 69.9%; rating input score 70; 32nd 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19.5%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 0.67; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 4.9% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 19.9% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 45.6% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 35.3% of revenue deployed · 43.8% of spending went to programs
  • Governance: 14 of 14 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $345K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 13 filed money-flow records
  • Related organizations: 11 filed related-organization links
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 35/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 44/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.