International Ass of Lions Clubs

Nonprofit profile at a glance

EIN
376046374
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-N 2022
Location
Spotsylvania, VA, USA
Phone
7039095477
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$17,215
Expenses
$219,415
Assets
$944,220
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Charles H Martin (President)
  • Larry A Pangle (First Vice President)

People named in this filing

  • Charles H Martin (President)
  • Patricia D Martin (Treasurersecretary)
  • Larry A Pangle (First Vice President)

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

Social club to support charities in the region through donations and service.

What it reported doing in 2024

Provided grants totaling $117,257 to a mix of 501(c)(3) public charities and other community organizations supporting humanitarian aid, veterans, first responders, homelessness, vision care, and local outreach. Recipients included Arcola Methodist Church, Virginia Lions Eye Institute Foundation, Wounded Warrior Project, Tunnel to Towers Foundation, K9s For Warriors, Rescue Mission of Roanoke, Thurman Brisben Center, Foundation Fighting Blindness, Fraternal Order of Police, and others.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% 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: 89
  • Transparency & Controls: 85
  • Accountability: 70
  • Sustainability: 31
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.2%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 96.4%; rating input score 96; 57th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: -1,174.6%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 4.3; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -1.5% per year; rating input score 0; 46th percentile among comparable filings
  • Revenue growth: -143.3% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -20.4% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.2% of spending went to programs
  • Governance: 3 of 3 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $218K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules · includes grants
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 12 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.

Key Signals

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

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.