International Association of Lions Clubs

Nonprofit profile at a glance

EIN
541147435
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Culpeper, VA, USA
Phone
5402198124
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$143,731
Expenses
$98,450
Assets
$398,342
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • E Lee Simpson II (Vice President)
  • Susan Stiles (Past President)
  • Deborah Craags (President)
  • Oliver Price (Vice President)

People named in this filing

  • Robert McCall (Director)
  • Frank Reaves (Director)
  • Walter Stiles (Tail Twister)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To improve our community and nation through sight, hearing and other projects.

What it reported doing in 2025

Donations to youth and youth organizations. The Mid-Day Lions support our area youth in several ways. At Christmas we take children from families in need Christmas shopping. This year we provided 75 children with Christmas gifts. In addition we provide scholarships to college bound students. We also support the Soap Box Derby and Leo Clubs.

Operating model

Revenue model
Other-operating. 86% of the money available for current operations came from other operating revenue.
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. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 63
  • Accountability: 70
  • Sustainability: 77
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.9%; rating input score 70
  • Program expense ratio: 96.2%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 17.1%; rating input score 17; 41st 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: 31.5%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 4.05; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 0.9% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 4% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 69.9% of revenue deployed · 96.2% of spending went to programs
  • Governance: 11 of 11 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $95K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 8 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • 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 — Transparency & Controls: Grant itemization coverage scored 17/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.