Tucson Breakfast Lions Foundation Inc

Nonprofit profile at a glance

EIN
742538679
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2016, Form 990-N 2021
Location
Tucson, AZ, USA
Phone
5209825239
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Eye Diseases, Blindness and Vision Impairments

Official website

Reported finances

Revenue
$62,209
Expenses
$80,051
Assets
$57,094
Liabilities
$923

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

Leadership & pay

13 people listed

Executive titles in this filing

  • Sandy Shiff (President)
  • Steve Thomas (Past President)
  • Murry Everson (1st Vice President)
  • Sandra Wilson (2nd Vice President)
  • Greg Hofacre (3rd Vice President)

People named in this filing

  • Enid Moore-Cranshaw (Director)
  • Dom Dominice (Director)
  • Bernard Engelhard (Director)

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

To empower volunteers to serve their communities, meet humanitarian needs, encourage peace and promote international understanding through Lions Clubs.

What it reported doing in 2024

Therapeutic Ranch for Animals and Kids

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 67% for direct work, and 33% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 78
  • Accountability: 24
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 82.6%; rating input score 83
  • Fundraising efficiency: $0.2 raised per $1 spent on fundraising; rating input score 10; 10th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 4th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 85.5%; rating input score 85; 53rd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: -28.7%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 0.71; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 44.4% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 14.3% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 82.6% of spending went to programs
  • Governance: 0 of 12 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $66K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 21 of 23 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 7 filed related-organization links
  • 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: Independent voting board scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.