LIONS CLUB OF BATESVILLE MS

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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

1957

Legal Domicile

Principal Officer

GARY MARTIN

Phone

6624571738

Tax Period

2024-07-01 to 2025-06-30

LIONS CLUB OF BATESVILLE MS, founded in 1957, is a micro nonprofit that reported $50K in total revenue in fiscal year 2024. Revenue fell 34% from the prior year — a significant decline worth monitoring. Net assets of $417K represent 100 months of operating reserves.

Mission

TO ENCOURAGE SERVICE-MINDED PEOPLE TO SERVE THEIR COMMUNITY WITHOUT PERSONAL FINANCIAL REWARD. WE PROVIDE SIGHT AND HEARING SERVICES MAINLY TO SCHOOL CHILDREN AND THE ELDERLY. ALSO OTHER SERVICES AS NEEDED LOCALLY

Program Service Accomplishments

Program 1

Expenses: $38,678 Revenue: $28,864

WE PROUDLY PROVIDE ESSENTIAL EYE CARE AND GLASSES TO INDIVIDUALS IN OUR COMMUNITY WHO CANNOT AFFORD THESE SERVICES.

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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 $4,680

Program Service Revenue $28,864

Investment Income $388

Other Revenue $16,046

TOTAL REVENUE $49,978

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $38,678

Other Expenses $49,799

TOTAL EXPENSES $49,799

Year-over-Year Comparison

	2024	2023	Change
Revenue	$49,978	$75,226	-0.3%
Expenses	$49,799	$57,180	-0.1%
Net Income	$179	$18,046	-1.0%

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
POLLY COE	CLUB LCIF CO	6.00	Director	$0	$0	$0
ALTON HOLLAND	CLUB DIRECTO	6.00	Director	$0	$0	$0
CALVIN LAND	CLUB SERVICE	6.00	Director	$0	$0	$0
JERRY LIGHTSEY	VP	6.00	Officer Director	$0	$0	$0
CAROL MARTIN	SECRETARY	6.00	Officer Director	$0	$0	$0
GARY MARTIN	PRESIDENT	6.00	Officer Director	$0	$0	$0
MYRA SIMMONS	CLUB DIRECTO	6.00	Director	$0	$0	$0
TOM SIMMONS	CLUB MARKETI	6.00	Director	$0	$0	$0
DIANE SMITH	CLUB DIRECTO	6.00	Director	$0	$0	$0
JACKIE WOLFE	TREASURER	6.00	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
2025	$49,978	$49,799	$416,749	$179
2024	$75,226	$57,180	$416,570	$18,046
2023	$84,594	$53,563	$398,524	$31,031
2019	$104,632	$105,794	$376,641	$-1,162
2018	$95,345	$103,141	$377,802	$-7,796