Lions International Montegut

Nonprofit profile at a glance

EIN
720940862
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-N 2021
Location
Montegut, LA, USA
Phone
9858602249
Rating
36
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$60,397
Expenses
$60,068
Assets
$363,125
Liabilities
$0

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

Leadership & pay

17 people listed

Executive titles in this filing

  • TOMMY SMITH (PRESIDENT)

People named in this filing

  • TOMMY SMITH (PRESIDENT)
  • JANYS DUGAS (1ST VICE PRE)
  • DAWN SMITH (2ND VICE PRE)

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

Social welfare organization

What it reported doing in 2024

Christmas social for members of the community

Operating model

Revenue model
Other-operating. 92% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 90% of its reported program spending out as grants.

The verdict

REVIEW - The filed numbers largely add up and program spending has grown recently. 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: 10
  • Transparency & Controls: 83
  • Accountability: 6
  • Sustainability: 57
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 11.5%; rating input score 12
  • Program expense ratio: 9.6%; rating input score 10
  • 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.5%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 6.05; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 34.7% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: -1.8% per year; rating input score 0; 53rd percentile among comparable filings
  • Asset growth: 30% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 11.5% of revenue deployed · 9.6% of spending went to programs
  • Governance: 0 of 17 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $6K in reported program spending
  • Leadership: top reported pay $0 · 17 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • 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 — Financial Efficiency: Mission deployment rate scored 12/100.
  • High — Financial Efficiency: Program expense ratio scored 10/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.