Randallcushing Lions Club

Nonprofit profile at a glance

EIN
411565696
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-N 2015
Location
Randall, MN, USA
Phone
3203606023
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$20,183
Expenses
$11,474
Assets
$93,582
Liabilities
$175

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

Leadership & pay

8 people listed

Executive titles in this filing

  • GARY GANNON (PRESIDENT)

Highest reported compensation

  • SCOTT HUGHSON (GAMBLING MAN): $18,162 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Lions serve - members join together to serve the community, meet humanitarian needs, encourage peace and promote international understanding.

What it reported doing in 2024

Assist with local community needs and uphold the lions club mission statement

Operating model

Revenue model
Other-operating. 81% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 87% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 62
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.6%; rating input score 59
  • Program expense ratio: 98.1%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 43.2%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 8.16; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 158.3%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 8.7% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: -10% per year; rating input score 0; 32nd percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 58.6% of revenue deployed · 98.1% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $11K in reported program spending
  • Leadership: top reported pay $18K · 8 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 9 filing years from 2016 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.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.