International Association of Lions Bethel Lions Club Inc

Nonprofit profile at a glance

EIN
926003133
IRS 990 coverage
2009–2013
Forms available
Form 990 2013
Location
Bethel, AK, USA
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Service Clubs

Reported finances

Revenue
$24,866
Expenses
$46,153
Assets
$333,970
Liabilities
$4,613

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • CAROLANN WILLARD (PRESIDENT)

People named in this filing

  • VANESSA WILLARD (SECRETARY)
  • MARTY LANGLOIS (DIRECTOR)
  • CAROLANN WILLARD (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 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide education & community service assistance to bethel, Alaska and the surrounding area.

What it reported doing in 2013

To provide volunteer and monetary assistance in the areas of education, civic expenses, sight expenses, drug awareness, community park upkeep, community building support and upkeep, medical needs, and food needs of community members.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 82
  • Accountability: 76
  • Sustainability: 37
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.6%; rating input score 60
  • Program expense ratio: 32.1%; rating input score 32
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • 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: -85.6%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 7.24; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -30.2% per year; rating input score 0; 23rd percentile among comparable filings
  • Asset growth: -0.9% per year; rating input score 0; 47th percentile among comparable filings

Details

  • Where the money goes: 59.6% of revenue deployed · 32.1% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $15K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2009 to 2013
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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: Program expense ratio scored 32/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.