INTERNATIONAL ASSOC OF LIONS CLUBS

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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

1929

Legal Domicile

Principal Officer

Judy Darby

Phone

8067634789

Tax Period

2022-07-01 to 2023-06-30

INTERNATIONAL ASSOC OF LIONS CLUBS, founded in 1929, is a small nonprofit that reported $291K in total revenue in fiscal year 2022. Expenses of $275K left a modest 6% surplus.

Mission

To create and foster a spirit of understanding among people. To promote the principles of good government and good citizenship. To unite the members in the bonds of friendship, good fellowship and mutual understanding. To provide a forum for the open discussion of all matters of public interest. To encourage service-minded people to serve their community.

Program Service Accomplishments

Program 1

Expenses: $246,246 Revenue: $291,455

The Lubbock Lions Club is proud of their many donations to charitable organizations which are primarily in the city of Lubbock, Texas. Joining with other Lions Clubs in Texas, the USA and the world, we also support the charitable purposes of Lions Clubs helping people with the health of the eyes and vision, as well as those who need help with physical needs, such as walking, eating, clothing and other basic living needs.

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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 $144,718

Program Service Revenue $6,544

Investment Income $1,785

Other Revenue $138,408

TOTAL REVENUE $291,455

Expense Breakdown

Grants Paid $126,793

Salaries & Benefits $32,104

Fundraising Expenses $0

Program Expenses $246,246

Other Expenses $116,492

TOTAL EXPENSES $275,389

Year-over-Year Comparison

	2022	2021	Change
Revenue	$291,455	$283,770	+0.0%
Expenses	$275,389	$247,403	+0.1%
Net Income	$16,066	$36,367	-0.6%

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Mike Moss	President	005.00	Officer Director	$0	$0	$0
Mike Smith	President Elect	001.00	Officer Director	$0	$0	$0
Malory Lindsey	1st VP	001.00	Officer Director	$0	$0	$0
Courtney Riggan	2nd VP	001.00	Officer Director	$0	$0	$0
Mike Chapman	3rd VP	001.00	Officer Director	$0	$0	$0
Judy Darby	Treasurer	020.00	Officer Director	$0	$0	$0
Mary Jane Sampson	Secretary	020.00	Officer Director	$0	$0	$0
Lynn Elms	Chaplain	001.00	Director	$0	$0	$0
Chris Brown	Tail Twister	001.00	Director	$0	$0	$0
Jerry Dennis	Tail Twister	001.00	Director	$0	$0	$0
Thomas Cherry	Director	001.00	Director	$0	$0	$0
Stan Cribbs	Director	001.00	Director	$0	$0	$0
Mark Hocker	Director	001.00	Director	$0	$0	$0
Melissa Workman	Director	001.00	Director	$0	$0	$0
Matthew Corkery	Director	001.00	Director	$0	$0	$0
Russell Donaway	Director	001.00	Director	$0	$0	$0
Brianna Jordan	Director	001.00	Director	$0	$0	$0
Roger Karr	Director	001.00	Director	$0	$0	$0
Michael Hutton	Past President	001.00	Director	$0	$0	$0
Erich Gruber	Lion Tamer	001.00	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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$291,455	$275,389	$180,007	$16,066
2022	$283,770	$247,403	$151,579	$36,367
2021	$93,094	$184,377	$121,047	$-91,283
2020	$290,696	$238,939	$221,881	$51,757
2019	$288,336	$276,288	$161,855	$12,048
2018	$291,971	$312,086	$188,313	$-20,115