Smoky Mountain Lions Charities Inc

Nonprofit profile at a glance

EIN
800122774
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2016, Form 990-N 2010
Location
Knoxville, TN, USA
Phone
8655569091
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$256,519
Expenses
$239,376
Assets
$319,073
Liabilities
$0

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

Leadership & pay

26 people listed

Executive titles in this filing

  • TIMOTHY JOHNSON (PRESIDENT)

People named in this filing

  • TIMOTHY JOHNSON (PRESIDENT)
  • RICHARD LONG (VICE PRESIDE)
  • DAVID CRAWFORD III (SECRETARY)

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

The mission of the smoky mountian lions charities, inc is to meet the needs of disadvantaged individuals and to make contributions to organizations recognized as disadvantaged individuals and to make contributions to organizations recognized as an exempt organization as described by section 501 (c)(3) of the internal revenue code of 1986 or the corresponding provisions of any future tax code or laws.

What it reported doing in 2024

Charities support- the smoky mountain lions charities, inc. Provides donations to various organizations to assist in their charitable programs.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 87
  • Accountability: 64
  • Sustainability: 57
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.9%; rating input score 64
  • Program expense ratio: 68.4%; rating input score 68
  • Fundraising efficiency: $4.55 raised per $1 spent on fundraising; rating input score 20; 20th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th 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: 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.7%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 1.33; rating input score 48; 48th 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: -0.9% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: 2.3% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 9.3% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 63.9% of revenue deployed · 68.4% of spending went to programs
  • Governance: 26 of 26 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $164K in reported program spending
  • Leadership: top reported pay $0 · 26 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 8 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: 5 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 20/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 54/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.