Lions Club of Los Gatos

Nonprofit profile at a glance

EIN
237147162
IRS 990-EZ coverage
2013–2024
Forms available
Form 990-EZ 2024
Location
Los Gatos, CA, USA
Phone
4083561266
Rating
85
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$46,563
Expenses
$45,792
Assets
$32,500
Liabilities
$216

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

Leadership & pay

19 people listed

Executive titles in this filing

  • Steve Highbarger (President)

People named in this filing

  • Eric Childs (Secretary/Treas)
  • Mary Ellen Graham (Director)
  • Morgan Lopez (2nd VP)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Service club interaction via dues, lunch funds, assessments, social events, etc. Received from members only. Disbursements are for district and international dues, supplies, bulletins, district conventions, etc.

What it reported doing in 2024

Dues, lunch funds, assessments, social events, etc. All monies received from members only. Disbursements are for dues, supplies, bulletins, district conventions, etc.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Hybrid. The nonprofit split its reported program spending across 55% for direct work, and 45% for member benefits.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 99
  • Transparency & Controls: 82
  • Sustainability: 39
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.3%; rating input score 98
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 1.7%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.71; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 3.9%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: -6.6% per year; rating input score 0; 32nd percentile among comparable filings
  • Revenue growth: -6.4% per year; rating input score 0; 31st percentile among comparable filings
  • Asset growth: 13.5% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 98.3% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $46K in reported program spending
  • Leadership: top reported pay $0 · 19 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.