Lyons Community Foundation

Nonprofit profile at a glance

EIN
363693096
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Lyons, NE, USA
Phone
4026872640
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Foundations

Reported finances

Revenue
$71,659
Expenses
$46,494
Assets
$787,142
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • GENE NELSEN (PRESIDENT)
  • DANIEL A SMITH (VICE PRESIDENT)

People named in this filing

  • KEVIN ANDERSON (SECRETARY)
  • REX HASKELL (DIRECTOR)
  • BRENNA JOHNSON (TREASURER)

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 lyons community foundation works to enrich the quality of life in lyons and the surrounding area.

What it reported doing in 2025

Lyons community foundation holds accounts that are awarded in the form of grants to benefit lyons and burt county for community economic development. These accounts include the property development committee, library endowment, junior golf, cougar cubs, cemetery fund, pool fund, cemetery fence fund, normil foundation community improvement, cemetery memorial board fund, main st. Historical preservation, park funds, and tiny country inn. Grants awarded for community improvement were in the amount of $32,378 in 2025.

Operating model

Revenue model
Donor-supported. 65% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 99% 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. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 70
  • Accountability: 70
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.1%; rating input score 77
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 14th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 29.4%; rating input score 29; 46th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 35.1%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 16.93; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 47.3% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 26.4% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 4.4% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 77.1% of revenue deployed · 100% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $46K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2020 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 — Transparency & Controls: Grant itemization coverage scored 29/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 58/100.