Lions International Florida Multiple District 35 Inc

Nonprofit profile at a glance

EIN
591148519
IRS 990 coverage
2010–2023
Forms available
Form 990 2023, Form 990-EZ 2009
Location
Orlando, FL, USA
Phone
4078597174
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$170,118
Expenses
$161,526
Assets
$222,655
Liabilities
$29,042

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

6 people listed

Highest reported compensation

  • NEIL SPENCER (BUSINESS MANAGER): $35,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Organization objectives: a. To advance lionism throughout the multiple district and the world.b. To untie the clubs of the multiple district in bonds of friendship, good fellowship, and mutual understanding.c. To take an active interest in the civic, cultural, social, and moral welfare of the communities of the multiple district.

What it reported doing in 2023

Florida lions foundation for the blind handled 234 cases of eye surgeries and treatments consisting of cataract, cross-linking, retina exams, retinal detachment, vitrectomy infection. Southeastern guide dogs provided guide dogs for the visually impaired and for veterans through paws for patriots program and companion dogs for hospitals and nursing homes. The conklin/davis center for the visually impaired reopened to help those navigating their lives in blindness by providing home skills and job placement. Florida lions diabetic retinopathy foundation and lions diabetes awareness foundation provided screenings and awareness trainings and presentations to the community about the damaging effects of diabetes. Lions world vision institute provides donor eyes to eye banks worldwide, research eye diseases, and community-based services in restoring sight.

Operating model

Revenue model
Membership-supported. 61% of the money available for current operations came from membership dues.
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 - 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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 90
  • Accountability: 74
  • Sustainability: 44
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.4%; rating input score 89
  • Program expense ratio: 91.7%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • 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: 5.1%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 1.38; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 21.7%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 7.6% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: -0.6% per year; rating input score 0; 24th percentile among comparable filings
  • Asset growth: -6.7% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 89.4% of revenue deployed · 91.7% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $148K in reported program spending
  • Leadership: top reported pay $35K · 6 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2010 to 2023
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 52/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.