Lions Club International Lexington Lions Club Inc

Nonprofit profile at a glance

EIN
616025371
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Lexington, KY, USA
Phone
8592101545
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$408,334
Expenses
$388,733
Assets
$1,370,469
Liabilities
$83,546

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

Leadership & pay

14 people listed

Executive titles in this filing

  • MAC FERGUSON (PRESIDENT)

Highest reported compensation

  • BEA CHAPIN (TREASURER &): $3,500 total reported compensation
  • COO EE SHELBY (SECRETARY &): $3,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promote the theory and practice of the principles of good government and good citizenship and to take an active interest in the civic, social and moral welfare of the community.

What it reported doing in 2024

Provide hearing screening exams at our fair and other locations in our county. Provide hearing AIDS and collect used hearing AIDS to be rebuilt and reused. Hearing and speech action provides hearing screening events, operates a hearing aid bank, and funds special programs for the interpreter training for sign language at eastern Kentucky university. This program also provides an annual camp for those who are both blind and deaf.

Operating model

Revenue model
Other-operating. 70% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 74% 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: 74
  • Transparency & Controls: 83
  • Accountability: 69
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.7%; rating input score 82
  • Program expense ratio: 85.8%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 81.5%; rating input score 81; 49th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.8%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 3.53; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 1.8%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 8.3% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: 5.7% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 81.7% of revenue deployed · 85.8% of spending went to programs
  • Governance: 14 of 14 board members independent · 2 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $334K in reported program spending
  • Leadership: top reported pay $4K · 14 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Sustainability: Operating margin scored 50/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.