Up Lions Serve

Nonprofit profile at a glance

EIN
861489951
IRS 990-EZ coverage
2022–2025
Forms available
Form 990-EZ 2025, Form 990-N 2021
Location
Engadine, MI, USA
Phone
5866309801
Rating
52
Verdict
MIXED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$112,611
Expenses
$140,986
Assets
$342,246
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Gary Perala (President)

People named in this filing

  • Gary Perala (President)
  • Christine A Smith (Secretary)
  • Keith S Smith (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide help and information to people in the Upper Peninsula of Michigan regarding Childhood cancer, Diabetes, Children's vision and Hunger issues and solutions for the Lion's clubs of the UP. Currently there are 41 families last year that have received help.

What it reported doing in 2025

District 10 Upper Peninsula Lions Clubs Hunger initiative is developing a program to enlighten and educate families and communities about hunger and how to help themselves through gardens, proper shopping and making proper choises. Grant was given to Gwinn area seed library.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 13
  • Transparency & Controls: 100
  • Sustainability: 43
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 13.9%; rating input score 14
  • Program expense ratio: 11.1%; rating input score 11

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -25.2%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 2.43; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -4.7% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: 9.9% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 33.8% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 13.9% of revenue deployed · 11.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $16K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • 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 — Financial Efficiency: Mission deployment rate scored 14/100.
  • High — Financial Efficiency: Program expense ratio scored 11/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Program expense growth scored 0/100.