International Association of Lions Club No 2991 Carver

Nonprofit profile at a glance

EIN
237391508
IRS 990 coverage
2018–2024
Forms available
Form 990 2024, Form 990-N 2008
Location
Carver, MN, USA
Phone
9524427220
Rating
55
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$9,374
Expenses
$17,550
Assets
$132,983
Liabilities
$440

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

Leadership & pay

5 people listed

Executive titles in this filing

  • DEAN NELSON (President)
  • Bob Duitsman (Vice President)

People named in this filing

  • DEAN NELSON (President)
  • Kim Whaley (Secretary)
  • Kim Duitsman (Treasurer)

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 create and foster a spirit of understanding among all people for humanitarian needs by providing voluntary services through community involvement and international cooperation

What it reported doing in 2024

Donations to various organizations, including schools, community projects, city and other non-profit organizations.Organization's charitable gambling conduct generated $162,953 in grants paid out to other organizations.

Operating model

Revenue model
Other-operating. 80% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up. 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: 41
  • Transparency & Controls: 80
  • Accountability: 58
  • Sustainability: 38
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.3%; rating input score 56
  • Program expense ratio: 30.1%; rating input score 30
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 74.5%; rating input score 74; 49th 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: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -87.2%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 7.58; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -34.3% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -3.7% per year; rating input score 0; 47th percentile among comparable filings
  • Asset growth: 15.9% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 56.3% of revenue deployed · 30.1% of spending went to programs
  • Governance: 33 of 33 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $5K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 2 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.

  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 30/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 22/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.