INTERNATIONAL ASSOCIATION OF LIONS… - Form 990 Financial Data

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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

1925

Legal Domicile

Principal Officer

DAWN SORENSEN

Phone

7406491764

Tax Period

2023-07-01 to 2024-06-30

INTERNATIONAL ASSOCIATION OF LIONS CLUBS, founded in 1925, is a micro nonprofit that reported $96K in total revenue in fiscal year 2023. Revenue decreased 16% compared to the prior year. Net assets of $519K represent 65 months of operating reserves.

Mission

TO PROVIDE SUPPORT FOR THE VISUALLY IMPAIRED IN ROSS COUNTY OHIO AND CHILLICOTHE OHIO THROUGH FINANCIAL SUPPORT EDUCATIONAL SERVICES EQUIPMENT TO INDIVIDUALS AND BY SUPPORTING INDIVIDUALS.

Program Service Accomplishments

Program 1

Expenses: $0 Revenue: $0

Program 2

Expenses: $100 Revenue: $0

STATE AND NATIONAL PROJECTS SUPPORTING EYE RESEARCH AND ASSOCIATED EFFORTS INCLUDING CENTRAL OHIO EYE BANK DIABETES RESEARCH CANINE COMPANIONS HANDICAPPED CHILDRENS CAMP AND PILOT DOG TRAINING.

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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 (2023)

Revenue Breakdown

Contributions & Grants $91,292

Program Service Revenue $0

Investment Income $4,715

Other Revenue $0

TOTAL REVENUE $96,007

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $100

Other Expenses $103,213

TOTAL EXPENSES $103,213

Year-over-Year Comparison

	2023	2022	Change
Revenue	$96,007	$114,379	-0.2%
Expenses	$103,213	$90,967	+0.1%
Net Income	$-7,206	$23,412	-1.3%

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

N/A

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
SHEILA BLEVINS	PRESIDENT	4.00	Officer Director	$0	$0	$0
LINN DAVEY	1ST VICE PRESIDENT	4.00	Officer Director	$0	$0	$0
JOY COX	SECRETARY	4.00	Officer Director	$0	$0	$0
DAWN SORENSEN	TREASURER	15.00	Officer Director	$0	$0	$0
CINDY POWELL	ASSISTANT TREASURER	4.00	Director	$0	$0	$0
SUSAN PONTIOUS	LION TAMER	4.00	Director	$0	$0	$0
DEBBIE KELLOUGH	TAIL TWISTER	4.00	Director	$0	$0	$0
DEREK ROUTTE	PAST PRESIDENT	4.00	Director	$0	$0	$0
NORMAN CUPPS	MEMBERSHIP CHAIR	4.00	Director	$0	$0	$0
VELVET O'DAY	CHAPLAIN	4.00	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
2024	$96,007	$103,213	$519,443	$-7,206
2023	No data	No data	No data	No data
2021	$45,017	$17,202	$503,237	$27,815
2020	$28,542	$30,264	$434,590	$-1,722
2019	$51,131	$69,159	$436,312	$-18,028

INTERNATIONAL ASSOCIATION OF LIONS CLUBS