Orcas Island Lions Club Foundation

Nonprofit profile at a glance

EIN
311730975
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-N 2021
Location
Eastsound, WA, USA
Phone
3603762488
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Men's Service Clubs

Reported finances

Revenue
$114,176
Expenses
$107,179
Assets
$636,600
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Eric Heyn (President)
  • Steve Schaefer (Past President)

People named in this filing

  • Eric Heyn (President)
  • Toby Hiller (Secretary)
  • James Biddick (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide community support for sight and hearing, scholarships to local high school students and support of various youth and adult activities

What it reported doing in 2024

Senior Holiday Baskets $2,208.27 Mercy FLights $1,000.00 Mobility Equipment Program $1,387.80 Partners in Care Program $2,423.45 Annual Easter Egg Hunt $1,058.17 Giving Tree Open Arts Program $1,000.00 Like Reading Program $1,119.19 Lion International Melvin Jones Award $2,000.00 Orcas Public Library Science Program $2,500.00 Leader Dogs $1,000.00 White Canes $1,000.00 Summit Assist Dogs $500.00 Orcas Public Library Tax Program $870.00 Mullis Senior Center Tax Program $355.00 Sue Cline Memorial $1,000.00 Loney Fire Donation $500.00 Orcas Animal Protection Society $500.00 Vasquez Fire Donation $500.00 Orcas Community Foundation $100.00 Lions Santa Ship $ 530.00 Orcas Senior Center Program $250.00 Annual Halloween Event $287.14 CARE $50.00 Camp Orkila $716.00

Operating model

Revenue model
Donor-supported. 61% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 90% 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 the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 72
  • Accountability: 70
  • Sustainability: 67
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.5%; rating input score 78
  • Program expense ratio: 79.3%; rating input score 79
  • Fundraising efficiency: $3.13 raised per $1 spent on fundraising; rating input score 14; 14th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 32.7%; rating input score 33; 39th 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; 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.1%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 5.94; rating input score 82; 82nd 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: 22.2% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: -26.4% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 7.4% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 77.5% of revenue deployed · 79.3% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $85K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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: 4 of 6 not reported.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 33/100.
  • High — Financial Efficiency: Fundraising efficiency scored 14/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.