INTERNATIONAL ASSOCIATION OF LIONS

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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

1936

Legal Domicile

Principal Officer

TODD ALEXANDER

Phone

7173720932

Tax Period

2024-07-01 to 2025-06-30

INTERNATIONAL ASSOCIATION OF LIONS, founded in 1936, is a small nonprofit that reported $246K in total revenue in fiscal year 2024. Revenue surged 425% from the prior year, signaling strong growth momentum. The organization ran a surplus of $210K, a strong 85% operating margin.

Mission

MEMBER ORGANIZATION OF THE INTERNATIONAL ASSOCIATION OF LIONS CLUBS WITH A MISSION TO IMPROVE HEALTH AND WELLBEING, STRENGTHEN COMMUNITIES, AND SUPPORT THOSE IN NEED THROUGH HUMANITARIAN SERVICE AND GRANTS THAT IMPACT LIVES GLOBALLY, AND ENCOURAGE PEACE AND INTERNATIONAL UNDERSTANDING.

Program Service Accomplishments

Program 1

Expenses: $30,110 Revenue: $26,049

TO PROVIDE SUPPORT FOR LOCAL LITTLE LEAGUE PROGRAM THROUGH THE ACQUISITION OF EQUIPMENT AND SUPPLIES AND THE USE OF THE LIONS CLUB COMMUNITY PARK. REVENUES INCLUDE LITTLE LEAGUE REGISTRATION FEES...

TO PROVIDE SUPPORT FOR LOCAL LITTLE LEAGUE PROGRAM THROUGH THE ACQUISITION OF EQUIPMENT AND SUPPLIES AND THE USE OF THE LIONS CLUB COMMUNITY PARK. REVENUES INCLUDE LITTLE LEAGUE REGISTRATION FEES, HATS, TOURNAMENT FEES, PARK RENT, FOOD STAND RENT, AND MEMBERSHIP DUES AND ASSESSMENTS.

Program 2

Expenses: $510

CONTRIBUTIONS TO INDIVIDUALS TO PURCHASE EYEGLASSES (50) AND LIONS CLUB DISTRICT PROJECTS (460).

Program 3

Expenses: $6,096

EXPENSES PAID TO SUPPPORT LIONS CLUB MEMBER ACTIVITIES - STATE AND INTERNATIONAL LIONS DUES (2,944); MEMBER MEETINGS (1,236); AND OTHER MEMBER EXPENSES (1,916)

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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 (2024)

Revenue Breakdown

Contributions & Grants $214,280

Program Service Revenue $13,707

Investment Income $34

Other Revenue $18,277

TOTAL REVENUE $246,298

Expense Breakdown

Grants Paid $510

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $36,716

Other Expenses $30,110

TOTAL EXPENSES $36,716

Year-over-Year Comparison

	2024	2023	Change
Revenue	$246,298	$46,949	+4.2%
Expenses	$36,716	$34,010	+0.1%
Net Income	$209,582	$12,939	+15.2%

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
TODD ALEXANDER	PRESIDENT	0.25	Officer Director	$0	$0	$0
STEVE STEELE	VICE PRESIDE	0.50	Officer Director	$0	$0	$0
JACK STEELE	SECRETARY	0.50	Officer Director	$0	$0	$0
RICHARD A STRAIT	TREASURER	0.50	Officer Director	$0	$0	$0
GREG STRAIT	DIRECTOR	0.25	Director	$0	$0	$0
KERRY RANDLER	DIRECTOR	0.25	Director	$0	$0	$0
DREW WASHABAUGH	DIRECTOR	0.25	Director	$0	$0	$0
JIM SMITH	DIRECTOR	0.25	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
2025	$246,298	$36,716	$277,358	$209,582