Spokane Central Lions Activities Foundation

Tax-deductible

Spokane, WA501(c)(3)Since 1968EIN 91-6074613Revenue $63K in FY2024

On file with the IRSe-clubhouse.org/sites/spokanecentrallions1212 N Howard St, 99201-2410 · Spokane, WATax-exempt since Jan 1968Supporting organization — 509(a)(3)

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A community service organization to promote healthcare of vulnerable people, emphasizing sight and hearing conservation, diabetes awareness and education; and the development and education of youth.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Run by 88 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $78K a year · 50% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
7 mo
of spending, in cash
Looks good: 6.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $8K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$43K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
17
of 17 voting members
Looks good: 17 of 17 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$63K
+21% vs prior year
Spent
$62K
To programs
100%
Net assets
$1.2M
By yearFY2021–FY2024
Revenue
$63K
FY2024▲ +21%
Tap a bar for its year
Revenue by fiscal year
FY2021$372K
FY2022$69K
FY2023$135K
FY2024$52K
FY2024$63K
Expenses
$62K
FY2024▲ +53%
Tap a bar for its year
Expenses by fiscal year
FY2021$80K
FY2022$70K
FY2023$124K
FY2024$41K
FY2024$62K
Net assets
$1.2M
FY2024▲ +8%
Tap a bar for its year
Net assets by fiscal year
FY2021$1.2M
FY2022$925K
FY2023$978K
FY2024$1.1M
FY2024$1.2M

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 1968.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $62K Management & general 0% · $65

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

17 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
First Vice President
$0Pt VII · Sec A
Second Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Immediate Past President
$0Pt VII · Sec A
Trustee (sight & Hearing)
$0Pt VII · Sec A
Trustee (sight & Hearing)
$0Pt VII · Sec A
See Spokane Central Lions Activities Foundation executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Empowers youth, conserves sight and hearing, and supports vulnerable families through community programs.

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Provided by the organization

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3 programs · $53K · in their own filed words · FY2024
01

This organization provides direct support to individuals and organizations to promote the health and development of youth in the local community. Such support includes providing direct support to families in need, support of various extracurricular educational and development activities, and providing financial assistance to…

$20Kprogram expense
02

This organization provides secondary education scholarships with an emphasis on scholarships for students working towards entering the nursing profession.

$17Kprogram expense
03

This organization provides healthcare to vulnerable people, with an emphasis on sight and hearing conservation. Sight and hearing conservation includes sponsoring eye exams, eyeglasses, hearing exams and hearing aids for low-income individuals.

$17Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2020
SightlifeFY2020$8K
Total grants receivedfrom 1 funder$8K
Grants paid · 31 grants · $269K · 2020–2024
Unitemized GrantFY2024$17,000
Unitemized GrantFY2024$7,632
Unitemized GrantFY2024$6,416
Unitemized GrantFY2024$6,000
Unitemized GrantFY2024$2,569
Unitemized GrantFY2024$227
Unitemized GrantFY2023$6,048
Unitemized GrantFY2023$5,426
Unitemized GrantFY2023$5,000
Unitemized GrantFY2023$3,290
Unitemized GrantFY2023$220
Unitemized GrantFY2022$20,000
Unitemized GrantFY2022$14,321
Unitemized GrantFY2022$5,202
Unitemized GrantFY2022$5,036
Unitemized GrantFY2022$5,000
Unitemized GrantFY2022$1,473
See all 31 grants →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$63K
Ln 12
Investment incomeLn 3$43K
Gifts and grantsLn 1h$19K
Other incomeLn 4–11$1K
Money outPt IX
$62K
Ln 25
Programscol B$62K
Managementcol C$65
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$35K
Total assetsLn 16$1.2M
LiabilitiesLn 26$43K
PeoplePt VI, VII
17
listed · VII A
PaidVII A0
Voting boardVI 1a17
IndependentVI 1b17
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$19K
Investment incomeLn 3$43K
Other incomeLn 4–11$1K
Total revenueLn 12$63K
Assets in detailPt X, end of year
CashLn 1$27K
SavingsLn 2$8K
Cash and savings togetherLn 1–2$35K
InvestmentsLn 11–13$1.2M
Total assetsLn 16$1.2M
LiabilitiesLn 26$43K
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 50
VolunteersI 688
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$60K$35K
InvestmentsLn 11–13$1.0M$1.2M
Total assetsLn 16$1.1M$1.2M
LiabilitiesLn 26$26K$43K
Net assetsLn 32$1.1M$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$11K$11K
Grants to domestic individualsLn 2$40K$40K
Office expensesLn 13$2K$2K$25
OccupancyLn 16$4K$4K
Other expenses (24a–d)Ln 24$6K$6K$40
Total functional expensesLn 25$62K$62K$65$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $52K$41K$11K$1.1M 990 PDF
FY2023 $135K$124K$12K$978K 990 PDF
FY2022 $69K$70K−$1K$925K 990 PDF
FY2021 $372K$80K$292K$1.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $62,714 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $18,160$18,938
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $27,419$42,600
I-11 Other revenuePrior year $6,201$1,176
I-12 Total revenuePrior year $51,780$62,714
I-13 Grants and similar amounts paidPrior year $31,753$50,574
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $8,781$11,367
I-18 Total expensesPrior year $40,534$61,941
I-19 Revenue less expensesPrior year $11,246$773
Part VI · Governance 17 of 17 board members independent, 4 to look at
VI-1a Voting members of the governing body17
VI-1b Independent voting members17
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $62,714 across 5 lines filed
VIII-1f All other contributions, gifts and grants$18,938
VIII-1h Total contributions, gifts and grants$18,938
VIII-3 Investment incomeExcluded from tax $42,600$42,600
VIII-8 Net income from fundraising eventsExcluded from tax $1,176$1,176
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $43,776$62,714
Part IX · Statement of functional expenses $61,941 across 5 lines filed
IX-1 Grants to domestic organizationsPrograms $10,730$10,730
IX-2 Grants to domestic individualsPrograms $39,844$39,844
IX-13 Office expensesPrograms $1,743 · Management $25$1,768
IX-16 OccupancyPrograms $3,900$3,900
IX-24 Other expenses (24a–d)Programs $5,659 · Management $40$5,699
IX-25 Total functional expensesPrograms $61,876 · Management $65 · Fundraising $0$61,941
Part X · Balance sheet $1,203,342 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $51,904$27,403
X-2 Savings and temporary cash investmentsStart of year $7,988$7,996
X-11 Publicly traded securitiesStart of year $1,043,743$1,167,943
X-16 Total assetsStart of year $1,103,635$1,203,342
X-25 Other liabilitiesStart of year $25,755$43,080
X-26 Total liabilitiesStart of year $25,755$43,080
X-27 Net assets without donor restrictionsStart of year $991,283$1,055,556
X-28 Net assets with donor restrictionsStart of year $86,597$104,706
X-32 Total net assets or fund balancesStart of year $1,077,880$1,160,262
X-33 Total liabilities and net assetsStart of year $1,103,635$1,203,342
Part XI · Reconciliation of net assets $1,160,262 net assets at year end
XI-1 Total revenue$62,714
XI-2 Total expenses$61,941
XI-3 Revenue less expenses$773
XI-4 Net assets at start of year$1,077,880
XI-5 Net unrealized gains (losses) on investments$81,609
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,160,262

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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