The Lion Foundation

What it reported doing in 2024

Costs associated with the annual operation and maintenance of the grace milliman pollock performing arts center for the camp hill school district. In 2006, longtime camp hill resident, mrs. Grace milliman pollock, donated $15 million to the camp hill school district through the lion foundation for the creation of and an endowment to sustain the the grace milliman pollock performing arts center attached to the eisenhower elementary school campus. The pollock endowment is managed by the lion foundation, has grown to over $10 million and funds the annual cost involved in maintenance and operation of the pollock center. Since being built, the grace milliman pollock performing arts center has exceeded all expectations as a valued resource to the school district and camp hill community. The center is a unique teaching, learning and production facility that includes a 500-seat theatre, a dance studio, green room, music library, outdoor performance area, and instructional rooms for vocal and instrumental music as well as visual and graphic arts. During the school day, students in grades 3-5 use the facility. When school is not in session, students in grades 6-12 and the community use it to enhance their theatre, dance, music and art experiences and skills, as they view, practice, perform, present and exhibit within the center. Programming for the pollock center, includes offerings which reach beyond the school district to include the music lessons, art and drama programs and summer camps, choral and jazz concerts, and other student choral and jazz festival events held at the center. It also offers rentals for educational, civic, recreational and cultural events for the community

Financial Efficiency

• Mission deployment rate: 100%; rating input score 100
• Program expense ratio: 86.9%; rating input score 87
• Fundraising efficiency: $11.09 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings

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: 100%; rating input score 100; 72nd percentile among comparable filings
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: Limited

Accountability

• Independent voting board: 96%; rating input score 96; 26th percentile among comparable filings
• Governance controls: 5 of 8 controls in place; rating input score 62
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: Fail
  • 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: 49.3%; rating input score 92; 92nd percentile among comparable filings
• Total-asset coverage ratio: 12.61; rating input score 93; 93rd percentile among comparable filings
• Liabilities to assets ratio: 0; rating input score 97; 97th percentile among comparable filings
• Officer compensation ratio: 4.4%; rating input score 58; 58th percentile among comparable filings

Growth

• Program expense growth: 7.9% per year; rating input score 100; 55th percentile among comparable filings
• Revenue growth: 10% per year; rating input score 100; 68th percentile among comparable filings
• Asset growth: 3.8% per year; rating input score 100; 28th percentile among comparable filings