Northern California Lions Sight Association Inc

Nonprofit profile at a glance

EIN
237076122
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Galt, CA, USA
Phone
9168018802
Rating
48
Verdict
MIXED
Rating confidence
Moderate
Sector
Eye Diseases, Blindness and Vision Impairments

Reported finances

Revenue
$143,270
Expenses
$36,722
Assets
$1,267,937
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • PDG JAMES FONG (PRESIDENT)
  • CT SHERI RETZLAFF (1ST VICE PRESIDENT)
  • PDG GENE KYPKE (2ND VICE PRESIDENT)

People named in this filing

  • OTHER BOARD MEMBERS SEE WEBSITE (WWW.NCLSA.COM)
  • PDG JAMES FONG (PRESIDENT)
  • CT SHERI RETZLAFF (1ST VICE PRESIDENT)

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

Nclsa is dedicated to furthering the principles of lionism and enlarging upon the international concept of bringing greater stability and independence to those individuals with visual deficiencies.

What it reported doing in 2024

Provide medical payments to medical providers for the visually impaired, provide related payments to exempt organizations, and provide vision screening services.

Operating model

Revenue model
Investment-supported. 93% of the money available for current operations came from recurring investment income.
Distribution model
Hybrid. The nonprofit split its reported program spending across 59% for direct work, and 41% for grants.

The verdict

MIXED - Most voting board members are independent and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 28
  • Transparency & Controls: 58
  • Accountability: 70
  • Sustainability: 92
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 15.9%; rating input score 16
  • Program expense ratio: 57.9%; rating input score 58
  • Fundraising efficiency: Limited

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: 0%; rating input score 0; 19th 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: 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 74.4%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 34.53; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -9.7% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -6.9% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 15.9% of revenue deployed · 57.9% of spending went to programs
  • Governance: 14 of 14 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $21K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 10 filing years from 2015 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 16/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • 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.