New Salem Lions Club Inc

Nonprofit profile at a glance

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

3 people listed

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.

Charitable org/doing for the needy

Charitable organization. Doing for the needy.

Revenue model: No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model: Grant intermediary. The nonprofit sent 84% of its reported program spending out as grants.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 88.9%; rating input score 89; 9th percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: 0%; rating input score 0; 23rd percentile among comparable filings
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 64th 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: Pass
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail

Operating margin: -1,336.9%; rating input score 4; 4th percentile among comparable filings
Total-asset coverage ratio: 2.84; rating input score 43; 43rd 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

Program expense growth: -4% per year; rating input score 0; 37th percentile among comparable filings
Revenue growth: -7.9% per year; rating input score 0; 34th percentile among comparable filings
Asset growth: -0.1% per year; rating input score 0; 36th percentile among comparable filings

Where the money goes: 100% of spending went to programs
Governance: 32 of 32 board members independent · 1 of 7 filing controls reported
Programs: 1 filed program accomplishment · $35K in reported program spending
Leadership: top reported pay $0 · 3 people listed
Consistency: 14 of 15 current checks pass · 1 finding to review
Schedules: 2 filed schedules · includes grants
Filing history: 16 filing years from 2010 to 2025
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.

Signals prioritize questions for review. They are not findings of misconduct.

High — Transparency & Controls: Grant itemization coverage scored 0/100.
High — Accountability: Governance controls: 5 of 6 not reported.
High — Sustainability: Operating margin scored 4/100.
High — Growth: Program expense growth scored 0/100.
High — Growth: Revenue growth scored 0/100.
Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
High — Growth: Asset growth scored 0/100.
Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
Review — Sustainability: Officer compensation ratio scored 58/100.