White Bear Lake Lions Club

Nonprofit profile at a glance

EIN
410650949
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
White Bear Lake, MN, USA
Phone
6514265199
Rating
78
Verdict
SUPPORTED
Rating confidence
Standard

Reported finances

Revenue
$119,211
Expenses
$164,127
Assets
$417,167
Liabilities
$2,234

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

Leadership & pay

13 people listed

Executive titles in this filing

  • Rheannna O'Brien (President)
  • Ivy Hunt (1st Vice-President)
  • Ann Jacobson (2nd Vice-President)
  • Scott Wilson (3rd Vice-President)
  • Rick Goplen (Past President)

Highest reported compensation

  • Jim Francis (Director): $57,500 total reported compensation

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

Overview

Mission

Serve the local communities by conducting fundraising events to provide funds for the support of food shelves, senior citizen programs, school districts, hearing and sight progams, youth activities, and other

What it reported doing in 2024

The Organization is the local chapter of Lions Club International, an international network of men and women with the motto we serve. The Organization worked with the local city, school district, and other charitable organizations in the local communities. The Organization served the local communities in a variety of efforts including but not limited to senior citizens programs, Lionmobile, food shelves, education programs, education scholarships, youth activities and programs, Toys for Tots, and charitable contributions. This service network was accomplished through a number of fundraising activities including the annual Bear Water Run, concessions at the local Marketfest and youth sporting events, the Organizations annual show/play, and Minnesota lawful gambling. The above grant figure includes $96,818 from Minnesota charitable lawful gambling activities.

Operating model

Revenue model
Other-operating. 91% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

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

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 83
  • Accountability: 60
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 88.3%; rating input score 88
  • Fundraising efficiency: $2.34 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 63.7%; rating input score 64; 45th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 91.7%; rating input score 92; 25th 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: -37.7%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 2.54; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 35%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 17% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 88.3% of spending went to programs
  • Governance: 11 of 12 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $145K in reported program spending
  • Leadership: top reported pay $58K · 13 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes grants
  • Filing history: 12 filing years from 2013 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: Governance controls: 5 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 11/100.
  • High — Sustainability: Operating margin scored 7/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.