Lions Visually Impaired Youth Camp

Nonprofit profile at a glance

EIN
382996775
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Lapeer, MI, USA
Phone
8102450726
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$790,773
Expenses
$937,620
Assets
$2,924,650
Liabilities
$367,601

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

Leadership & pay

30 people listed

Executive titles in this filing

  • JAMES LEACH JR (PRESIDENT)
  • DAVID WINEMAN (PRESIDENT)

People named in this filing

  • JACK BECHER (DIRECTOR)
  • BRIAN BETZOLD (DIRECTOR)
  • JAY CALDWELL (DIRECTOR)

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

The organization owns and operates a camp for physically challenged children so they can experience the same types of camps that are available to non-challenged children. A camp where these children can take hikes, swim, learn archery, team sports, etc.

What it reported doing in 2025

The organization conducted a series of camps for physical challenged children so they can experience the same type of camping that is available to non-challenged children.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 83
  • Accountability: 70
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 84.3%; rating input score 84
  • Fundraising efficiency: $15.78 raised per $1 spent on fundraising; rating input score 48; 48th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 18th 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; 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -18.6%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 3.12; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 5.3% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 3% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: 0% per year; rating input score 100; 15th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 84.3% of spending went to programs
  • Governance: 30 of 30 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $790K in reported program spending
  • Leadership: top reported pay $0 · 30 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 48/100.
  • High — Sustainability: Operating margin scored 7/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.