International Assoc of Lions Clubs of Baton Rouge

Nonprofit profile at a glance

EIN
720870425
IRS 990 coverage
2013–2021
Forms available
Form 990 2021, Form 990-N 2007
Location
Baton Rouge, LA, USA
Phone
2259255189
Rating confidence
Limited
Sector
Community Service Clubs

Reported finances

Revenue
$0
Expenses
$73,984
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • RHONDA BAKER (PRESIDENT)

Highest reported compensation

  • RHONDA BAKER (PRESIDENT): $14,908 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To empower volunteers to serve their communities, meet humanitarian needs, encourage peace and promote international understanding through lions clubs.

What it reported doing in 2021

The organization was able to assist several other organizations to assistingfamilies in need, support children's camps, provide funds for scholarships and provide resouces for schools and sports.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Grant intermediary. The nonprofit sent 65% of its reported program spending out as grants.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 83
  • Accountability: 69
  • Sustainability: 2
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 65.1%; rating input score 65
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 86.1%; rating input score 86; 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 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: Limited
  • Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 20.2%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 11.5% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 3% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 13.7% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 65.1% of spending went to programs
  • Governance: 13 of 13 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $48K in reported program spending
  • Leadership: top reported pay $15K · 10 people listed
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 9 filing years from 2013 to 2021
  • Contacts: How to reach this organization
  • Money network: 3 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: 5 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 13/100.