PORTER TOWER LIONS CLUB

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1955

Legal Domicile

Principal Officer

RICHARD BLICKSTEIN

Phone

7173298354

Tax Period

2022-07-01 to 2023-06-30

PORTER TOWER LIONS CLUB, founded in 1955, is a small nonprofit that reported $187K in total revenue in fiscal year 2022. Revenue surged 133% from the prior year, signaling strong growth momentum. Net assets of $613K represent 39 months of operating reserves.

Mission

Provide eye glasses and eye exams to needy people. Raise funds through various fundraising events to support community activities.

Program Service Accomplishments

Program 1

Expenses: $29,038 Revenue: $31,845

CHICKEN BBQ

Program 2

Expenses: $85,929 Revenue: $149,396

BINGO

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2022)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $184,311

Investment Income $-1,852

Other Revenue $4,849

TOTAL REVENUE $187,308

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $19,509

Program Expenses $114,967

Other Expenses $181,931

TOTAL EXPENSES $181,931

Year-over-Year Comparison

	2022	2021	Change
Revenue	$187,308	$80,368	+1.3%
Expenses	$181,931	$60,136	+2.0%
Net Income	$5,377	$20,232	-0.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LARRY REINER	BOARD MEMBER	003.00	Director	$0	$0	$0
RON BARR	BOARD MEMBER	003.00	Director	$0	$0	$0
RICHARD BLICKSTEIN	BOARD MEMBER	003.00	Officer Director	$0	$0	$0
DOUG KOCH	BOARD MEMBER	003.00	Officer Director	$0	$0	$0
STEVE KANDIBOWSKI	BOARD MEMBER	003.00	Officer Director	$0	$0	$0
GARY BENDER	BOARD MEMBER	003.00	Officer Director	$0	$0	$0
ELIZABETH SCHREINER	BOARD MEMBER	003.00	Officer Director	$0	$0	$0
BRENDA KOCH	BOARD MEMBER	003.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2023	$187,308	$181,931	$612,594	$5,377