Little Falls Lions Club Inc
Nonprofit profile at a glance
- EIN
- 416033180
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Little Falls, MN, USA
- Phone
- 3206328403
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $122,151
- Expenses
- $157,372
- Assets
- $43,902
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- JERRY LOCHNER (PRESIDENT)
- DAVE VERKUILEN (VICE PRESIDENT)
- JEFF JOHNSON (2ND VICE PRESIDENT)
- BRAD JOHNSON (3RD VICE PRESIDENT)
Highest reported compensation
- MARK VERKUILEN (DIRECTOR): $9,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To create and foster a spirit of generous consideration among the people of the world through a study of the problems of international relationships from the standpoint of business and professional ethics. To promote the theory and practice of the principles of good government and good citizenship. To take an active interest in the civic, commercial, social and moral welfare of the community. To unite the members in the bonds of friendship, good fellowship, and mutual understanding. To provide a forum for the full and free discussion of all matters of public interest, partisan politics and sectarian religion.
What it reported doing in 2024
The organization participated in the following activities: vision screenings 10/6/25 for mary of lourdes elementary school 125 studentsvision screenings 10/6/25 for mary of lourdes middle school 99 studentsvision screenings 9/18/25 lincoln elementary school 384 studentsvision screenings 9/23/25 lindbergh elementary school 444 studentsmeals on wheels program meal deliveries provided every other week on fridayused eyeglass and hearing aide pickup for recycling monthlyassistance for hearing device payment to an individualhighway 115 ditch clean up twice a yearlittle falls school day of caring...cooking hamburgers/hot dogs for participants.cooking for our neighbors...members cooked approximately 130 to be distributed to persons in need
Operating model
- Revenue model
- Other-operating. 81% of the money available for current operations came from other operating revenue.
- Distribution model
- Grant intermediary. The nonprofit sent 69% 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 fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 84
- Transparency & Controls: 77
- Accountability: 64
- Sustainability: 22
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 82.5%; rating input score 83
- Fundraising efficiency: $0.38 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 9th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 67.8%; rating input score 68; 45th 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: 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: -28.8%; rating input score 10; 10th percentile among comparable filings
- Total-asset coverage ratio: 0.28; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 5.7%; rating input score 32; 32nd percentile among comparable filings
Growth
- Program expense growth: 9.9% per year; rating input score 100; 69th percentile among comparable filings
- Revenue growth: 6.3% per year; rating input score 100; 59th percentile among comparable filings
- Asset growth: 4.3% per year; rating input score 100; 44th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 82.5% of spending went to programs
- Governance: 13 of 13 board members independent · 1 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $130K in reported program spending
- Leadership: top reported pay $9K · 13 people listed
- Consistency: 13 of 14 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes grants
- Filing history: 13 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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 6 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 4/100.
- High — Sustainability: Operating margin scored 10/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Total-asset coverage ratio scored 15/100.
- Moderate — Sustainability: Officer compensation ratio scored 32/100.