CULLMAN LIONS CLUB (EIN 237314481) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1940

Legal Domicile

Principal Officer

DONALD SMITH

Phone

2564267722

Tax Period

2024-07-01 to 2025-06-30

CULLMAN LIONS CLUB, founded in 1940, is a small nonprofit in the Health Care sector that reported $228K in total revenue in fiscal year 2022. Revenue fell 75% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $70K, a strong 30% operating margin.

Mission

TO SERVE THOSE IN THE COMMUNITY WHO ARE LESS FORTUNATE.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $37,652

Program Service Revenue $0

Investment Income $49,896

Other Revenue $192,345

TOTAL REVENUE $279,893

Expense Breakdown

Grants Paid $160,746

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $164,082

Other Expenses $58,275

TOTAL EXPENSES $219,021

Year-over-Year Comparison

	2024	2023	Change
Revenue	$279,893	$275,575	+0.0%
Expenses	$219,021	$264,226	-0.2%
Net Income	$60,872	$11,349	+4.4%

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

130

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
JAMES BROOKS	PRESIDENT	4.00	Officer Director	$0	$0	$0
CLAUDE CLAY	DIRECTOR	1.00	Director	$0	$0	$0
JAVON DANIEL	DIRECTOR	1.00	Director	$0	$0	$0
CRAIG GADOW	DIRECTOR	4.00	Director	$0	$0	$0
RICHARD GURLEY	TAIL TWISTER	1.00	Officer Director	$0	$0	$0
GEORGE KRIGBAUM	MEMBERSHIP C	1.00	Director	$0	$0	$0
JEFF LAWSON	2ND VICE PRE	2.00	Officer Director	$0	$0	$0
STEPHANIE LAWSON	BR CLUB PRES	4.00	Officer Director	$0	$0	$0
MILFORD PARISH	IMMEDIATE PA	1.00	Officer Director	$0	$0	$0
CHARLIE POWELL	LION TAMER	4.00	Officer Director	$0	$0	$0
DELANE RAY	1ST VICE PRE	2.00	Officer Director	$0	$0	$0
STEVE RODGERS	DIRECTOR	1.00	Director	$0	$0	$0
DONALD SMITH	TREASURER	8.00	Officer Director	$0	$0	$0
SCOTT STAROSTA	SECRETARY	8.00	Officer Director	$0	$0	$0
DAVID WIGGINS	3RD VICE PRE	2.00	Officer Director	$0	$0	$0
CHARLES WILT	DIRECTOR	1.00	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	$279,893	$219,021	$1,106,261	$60,872
2024	$275,575	$264,226	$1,045,389	$11,349
2023	$228,365	$158,853	$1,034,040	$69,512

CULLMAN LIONS CLUB