ALABAMA LIONS SIGHT ASSOCIATION INC

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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

1944

Legal Domicile

Phone

2053258519

Tax Period

2022-07-01 to 2023-06-30

ALABAMA LIONS SIGHT ASSOCIATION INC, founded in 1944, is a community nonprofit in the Diseases & Disorders sector that reported $1.2M in total revenue in fiscal year 2022. Revenue surged 73% from the prior year, signaling strong growth momentum. The organization ran a surplus of $480K, a strong 40% operating margin.

Mission

The Association's Mission is to fund quality eye treatment for the medically indigent of Alabama. Services provided include providing glasses, surgeries, anesthesia, medically necessary contact lenses, prosthesis, tests and eye medication.

Program Service Accomplishments

Program 1

Expenses: $616,904

Mission is to fund quality eye treatment for the medically indigent of Alabama. The services we provide include glasses, surgeries, anesthesia, medically necessary contact lenses, prosthesis, tests and eye medication. The Association's purpose is to promote education and treatment in the prevention of blindness through providing screenings for vision, glaucom, diabetes, hypertension and hearing through our Mobile Screening Units.

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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 $1,014,969

Program Service Revenue $191,526

Investment Income $22

Other Revenue $8,342

TOTAL REVENUE $1,214,859

Expense Breakdown

Grants Paid $0

Salaries & Benefits $377,473

Fundraising Expenses $0

Program Expenses $616,904

Other Expenses $356,928

TOTAL EXPENSES $734,401

Year-over-Year Comparison

	2022	2021	Change
Revenue	$1,214,859	$703,375	+0.7%
Expenses	$734,401	$531,109	+0.4%
Net Income	$480,458	$172,266	+1.8%

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

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

$56,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Barry Elliot	Executive Dir.	40.00	Director	$56,000	$0	$56,000
Catherine Haggard	President	10.00	Officer Director	$0	$0	$0
Amanda Thompson	1st Vice Pres	10.00	Officer Director	$0	$0	$0
Bill Hyde	2nd Vice Pres.	10.00	Officer Director	$0	$0	$0
Susan Harrell	Secretary	10.00	Officer Director	$0	$0	$0
Phillip Lee	Treasurer	10.00	Officer Director	$0	$0	$0
Jeff Pinegar	Immed Past Pres	10.00	Officer Director	$0	$0	$0
Glenda Moxley	Board Member	0.10	Director	$0	$0	$0
Donny Moore	Board Member	0.10	Director	$0	$0	$0
Matthew Sims	Board Member	0.10	Director	$0	$0	$0
Don Smith	Board Member	0.10	Director	$0	$0	$0
Terry Reynolds	Board Member	0.10	Director	$0	$0	$0
John Ramage	Board Member	0.10	Director	$0	$0	$0
Shirley Wilson	Board Member	0.10	Director	$0	$0	$0
James Askew	Board Member	0.10	Director	$0	$0	$0
Bubba Bingham	Board Member	0.10	Director	$0	$0	$0
James Morgan	Board Member	0.10	Director	$0	$0	$0
Dr Ishwarial Bhuta	Board Member	0.10	Director	$0	$0	$0
Sharon McLean	Board Member	0.10	Director	$0	$0	$0
Kenneth Edwards	Board Member	0.10	Director	$0	$0	$0
Rindy Vaughan	Board Member	0.10	Director	$0	$0	$0
Mechele Mosley	Bd Mem ExOffico	0.10	Director	$0	$0	$0
Brenda Elliott	Bd Mem ExOffico	0.10	Director	$0	$0	$0
Charlie Wigglesworth	Bd Mem ExOffico	0.10	Director	$0	$0	$0
Mike McElhaney	Bd Mem ExOffico	0.10	Director	$0	$0	$0
Ray Lindey	Bd Mem ExOffico	0.10	Director	$0	$0	$0
Bub Gideons	Bd Mem ExOffico	0.10	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	No data	No data	No data	No data
2023	$1,214,859	$734,401	$1,754,401	$480,458
2022	$553,263	$572,612	$1,514,412	$-19,349
2021	$703,375	$531,109	$1,238,358	$172,266
2020	$537,895	$525,721	$1,099,628	$12,174
2019	$629,320	$518,730	$1,094,229	$110,590
2018	$397,097	$487,630	$932,646	$-90,533