2023-07-27T16:03:45-05:00 2022-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2022-01-01 460781654 LOCAL INDEPENDENT ONLINE NEWS PUBLISHERS INC LOCA 2676700357 4023 KENNETT PIKE SUITE 50019 WILMINGTON DE 19807 CHRIS KREWSON EXECUTIVE DIRECTOR 2676700357 2023-07-17 1 CHRIS KREWSON XXX-XX-XXXX 0 THOMAS F MULDOON CPA P01561688 5083669100 2023-07-17 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHRIS KREWSON 4023 KENNETT PIKE SUITE 50019 WILMINGTON DE 19807 3946331 0 X WWW.LIONPUBLISHERS.COM/ X 2012 DE LION PROVIDES TEACHING, RESOURCES AND COMMUNITY TO INDEPENDENT NEWS ENTREPRENEURS AS THEY BUILD AND DEVELOP SUSTAINABLE BUSINESSES. 14 14 13 14 0 0 1124500 1600680 1149279 2328948 656 16703 0 0 2274435 3946331 600427 1813873 0 0 940771 1254104 0 30600 466308 584468 1104467 2125666 4203044 148769 -256713 3061494 3009532 209812 414563 2851682 2594969 X LION PROVIDES TEACHING, RESOURCES AND COMMUNITY TO INDEPENDENT NEWS ENTREPRENEURS AS THEY BUILD AND DEVELOP SUSTAINABLE BUSINESSES. 0 0 2464182 1689623 2064960 MEMBER EDUCATION PROGRAMS (FORMERLY NEWS BUSINESS PROGRAMMING):LION-GNI SUSTAINABILITY AUDITS & FUNDING-THE SUSTAINABILITY AUDIT PROGRAM SELECTED 100 LION MEMBERS TO SHAREOPERATIONAL, FINANCIAL AND JOURNALISTIC DATA ABOUT BUSINESS, WHICH WE ASSESSED WITH INDUSTRY EXPERTS TO DELIVER CUSTOM REPORTS DETAILING OPPORTUNITIES AND RECOMMENDATIONS TO HELP THE NEWS BUSINESSES ON THEIR PATHS TO SUSTAINABILITY.GNI STARTUPS LABS-THE 2022 GNI STARTUPS LABS PROVIDED 48 LION MEMBERS WITH COACHING, TRAININGAND FUNDING TO SUPPORT THEIR GROWTH IN ONE OF THREE AREAS: MANAGING MONEY AND RISK, BUILDING AND MANAGING A TEAM AND PLANNING FOR REVENUE GROWTH.LION-META REVENUE GROWTH FELLOWSHIP-THE REVENUE GROWTH FELLOWSHIP SUBSIDIZED THE COST OF HIRING A REVENUE-FOCUSED STAFF MEMBER IN 12 NEWSROOMS. THIS TWO- YEAR PROGRAM WILL WRAP UP IN 2023, AND WE'LL BE USING WHAT WE LEARNED TO GENERATE INSIGHTS FOR OTHER MEMBERS. 544540 56250 195565 FIELD BUILDING (FORMERLY INDUSTRY STRENGTHENING): LION PARTNERED WITH NEWS REVENUE HUB AND REVLAB AT THE TEXAS TRIBUNE TO GATHER 500 PUBLISHERS AND OTHER INDUSTRY LEADERS IN AUSTIN, TEXAS, FOR THE INAUGURAL INDEPENDENT NEWS SUSTAINABILITY SUMMIT. LION ACTED AS THE FISCAL SPONSOR FOR THE EVENT, AND PROVIDED $55,000 IN TRAVEL SCHOLARSHIPS TO MORE THAN 100 PEOPLE TO HELP THEM ATTEND. WE PRODUCED A SECOND SEASON OF THE NEWS GUEST PODCAST AND GREW OUR WEEKLY NEWSLETTER TO NEARLY 4,800 MEMBERS. 317165 68000 68423 MEMBERSHIP EXPERIENCE PROGRAMS (FORMERLY MEMBERSHIP):LION'S MEMBERSHIP GREW ANOTHER 13 PERCENT IN 2022 AND WE ENDED THE YEAR WITH 454 MEMBERS IN THE U.S. AND CANADA. IN DECEMBER 2022, WE CREATED A NEW "MICRO" MEMBERSHIP TIER THAT OFFERS A MORE AFFORDABLE MEMBERSHIP OPTION FOR CURRENT NEWS PUBLISHERS AND ASPIRING NEWS ENTREPRENEURS EARNING LESS THAN $50,000/YEAR. THE 2022 LION LOCAL JOURNALISM AWARDS WAS OUR FIRST IN-PERSON AWARDS SINCE PANDEMIC. LION AWARDED $68,000 IN CASH PRIZES ACROSS 20 WINNERS. 3325887 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 0 0 1 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 108 0 1 13 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA CA FL DC AR GA IL MI NY NC OH OK WI X LISA HUNTER 4152053176 1552 GUERRERO ST APT 1 SAN FRANCISCO CA 94110 CHRIS KREWSON EXECUTIVE DIRECTOR 40.00 X 170646 0 27048 ANIKA ANAND DEPUTY DIRECTOR 40.00 X 123728 0 23574 LISA HUNTER DIRECTOR OF FINANCE & OPERATIONS 40.00 X 128109 0 15747 TRACIE POWELL CHAIR (UNTIL 10/22)/DIRECTOR 8.00 X X 0 0 0 REBEKAH MONSON V.CHAIR(TIL 10/22)/CHAIR(AS OF 10/22) 5.00 X X 0 0 0 GUNITA SINGH DIRECTOR/VICE CHAIR (AS OF 10/22) 4.00 X X 0 0 0 ALVARO GURDIAN TREASURER (UNTIL 10/22)/DIRECTOR 8.00 X X 0 0 0 JAMAAL GLENN DIRECTOR/TREASURER (AS OF 10/22) 4.00 X X 0 0 0 ROSEMARY HOBAN SECRETARY 8.00 X X 0 0 0 JAY ALLRED DIRECTOR 10.00 X 0 0 0 CIERRA HINTON DIRECTOR 6.00 X 0 0 0 JIQUANDA JOHNSON DIRECTOR 4.00 X 0 0 0 SHANNON SHAW DUTY DIRECTOR 2.00 X 0 0 0 DAN HU DIRECTOR 3.00 X 0 0 0 MAZIN SIDAHMED DIRECTOR 3.00 X 0 0 0 ANITA LI DIRECTOR 3.00 X 0 0 0 NEIL CHASE DIRECTOR 3.00 X 0 0 0 422483 0 66369 3 0 1 0 0 1600680 1600680 CONTRACTS 513110 2064960 2064960 CONFERENCE 513110 195565 195565 MEMBERSHIP DUES 513110 68423 68423 2328948 16703 16703 3946331 2328948 0 16703 1571662 1571662 86698 86698 155513 155513 203181 91431 50795 60955 863212 690146 130287 42779 27706 22383 3724 1599 77645 62501 10509 4635 82360 61076 12833 8451 60500 60500 30600 30600 129555 63320 21566 44669 3974 247 3656 71 22574 3598 18976 34402 16532 15115 2755 45584 36898 4684 4002 7960 7960 CONTRACTED PROGRAM SERV 452767 452767 EVENT EXPENSES 266146 73 766 265307 RECRUITMENT AND DEVELOP 60211 2861 56865 485 MISCELLANEOUS 19579 8181 11398 1215 1215 4203044 3325887 410849 466308 2101325 547084 250483 2100127 450000 58000 254511 298240 5175 6081 3061494 3009532 209812 391608 22955 209812 414563 X 1179514 1814009 1672168 780960 2851682 2594969 3061494 3009532 -256713 0 X X 0 1 X 1 0 X 500000 2582060 1124500 1600680 5807240 500000 2582060 1124500 1600680 5807240 5101812 705428 1303 1458 656 16703 20120 5827360 4216292 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 3972988 26657 26657 3946331 0 3946331 4229701 26657 26657 4203044 0 4203044 PART X, LINE 2: LION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. LION HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT DECEMBER 31, 2022. LION'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. 1 NORTH AMERICA 0 3 GRANTMAKING 155513 NORTH AMERICA 0 4 INDEPENDENT CONTRACTING 69000 0 7 0 0 0 7 224513 0 224513 NORTH AMERICA GNI STARTUPS LAB 10000 ELECTRONIC FUND/WIRE TRANSFER 0 NORTH AMERICA GNI SUSTAINABILITY AUDIT, TRAVEL SCHOLARSHIP 6500 ELECTRONIC FUND/WIRE TRANSFER 0 NORTH AMERICA GNI STARTUPS BOOT CAMP 5057 ELECTRONIC FUND/WIRE TRANSFER 0 NORTH AMERICA GNI STARTUPS LAB / SUSTAINABILITY AUDIT, TRAVEL SCHOLARSHIP 17000 ELECTRONIC FUND/WIRE TRANSFER 0 NORTH AMERICA GNI STARTUPS LAB 10000 ELECTRONIC FUND/WIRE TRANSFER 0 NORTH AMERICA GNI STARTUPS LAB 10000 ELECTRONIC FUND/WIRE TRANSFER 0 NORTH AMERICA GNI SUSTAINABILITY AUDIT 6000 ELECTRONIC FUND/WIRE TRANSFER 0 NORTH AMERICA GNI STARTUPS LAB 10000 ELECTRONIC FUND/WIRE TRANSFER 0 NORTH AMERICA GNI SUSTAINABILITY AUDIT 6000 ELECTRONIC FUND/WIRE TRANSFER 0 NORTH AMERICA GNI SUSTAINABILITY AUDIT 6000 ELECTRONIC FUND/WIRE TRANSFER 0 NORTH AMERICA INDEPENDENT CONTRACTOR - PROGRAM DELIVERY 8700 ELECTRONIC FUND/WIRE TRANSFER 0 NORTH AMERICA INDEPENDENT CONTRACTOR - SOFTWARE IMPLEMENTATION 41100 ELECTRONIC FUND/WIRE TRANSFER 0 NORTH AMERICA INDEPENDENT CONTRACTOR - PROGRAM DELIVERY 8400 ELECTRONIC FUND/WIRE TRANSFER 0 14 GNI STARTUPS LAB, GNI STARTUPS BOOT CAMP, SUSTAINABILITY AUDIT, TRAVEL SCHOLARSHIP NORTH AMERICA 8 58956 ELECTRONIC FUND/WIRE TRANSFER 0 0 0 0 0 0 PART I, LINE 2: IN ORDER TO QUALIFY FOR A GRANT FROM LION PUBLISHERS, AN ORGANIZATION MUST COMPLETE AN EDUCATIONAL PROGRAM AND MEET PROGRAMMATIC DELIVERABLES. LION PUBLISHERS USES SURVEYS TO GET FEEDBACK ON THE EFFECTIVENESS OF THEIR PROGRAMS AND THE ASSOCIATED FUNDING. THERE IS ONGOING COACHING WITH REVENUE GROWTH FELLOWSHIP PARTICIPANTS. PART III ACCOUNTING METHOD: 1 RUTH RICHERSON CONSULTING LLC 720 EVELYN AVENUE ALBANY CA 94706 PROFESSIONAL FUNDRAISER 0 0 30600 -30600 30600 -30600 1 9 MILLONES LLC 1503 ASHFORD AVE APT 1C SAN JUAN PR 00911 660954406 6000 0 GNI SUSTAINABILITY AUDIT ADVOCATE FOUNDATION INC DBA DALLAS FREE PRESS 6301 GASTON AVE SUITE 850 DALLAS TX 75214 205245262 55000 0 REVENUE GROWTH FELLOWSHIP ADVOCATE MEDIA - DALLAS INC 6301 GASTON AVENUE DALLAS TX 75214 853121709 6000 0 GNI SUSTAINABILITY AUDIT BAY CITY NEWS FOUNDATION 900 HILLDALE AVENUE BERKELEY CA 94708 830654488 7000 0 GNI SUSTAINABILITY AUDIT, TRAVEL SCHOLARSHIP BEACON MEDIA INC 300 E 39TH STREET KANSAS CITY MO 64111 834587205 7500 0 GNI SUSTAINABILITY AUDIT, TRAVEL SCHOLARSHIP BENITOLINK INC 440 SAN BENITO ST HOLLISTER CA 95023 473324907 6000 0 GNI SUSTAINABILITY AUDIT BLACK MOUNTAIN MEDIA INC DBA TUCSON SENTINEL 1960 N PAINTED HILLS TUCSON AZ 85745 270503888 6500 0 GNI SUSTAINABILITY AUDIT, TRAVEL SCHOLARSHIP BLF MEDIA (DBA THE KANSAS CITY 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TRAVEL SCHOLARSHIP KALITA MUKUL CREATIVE INC 34-16 86TH STREET JACKSON HEIGHTS NY 11372 851398135 11500 0 GNI STARTUPS LAB, TRAVEL SCHOLARSHIP LEXOBSERVER 15 DEPOT SQUARE LEXINGTON MA 00242 874640985 6000 0 GNI SUSTAINABILITY AUDIT LINKING COMMUNITY NOW INC (DBA LKLDNOW) 122 EAST MAIN STREET LAKELAND FL 33801 474796952 6500 0 GNI SUSTAINABILITY AUDIT, TRAVEL SCHOLARSHIP LOCAL REPORTING LAB INITIATIVE INC 2420 BLUFF STREET BOULDER CO 80304 871232586 6000 0 GNI SUSTAINABILITY AUDIT LOL DUDEZ LLC 15106 10TH AVENUE SOUTHWEST BURIEN WA 98166 261302867 6000 0 GNI SUSTAINABILITY AUDIT MENDOCINO NEWS MEDIA LLC (DBA THE MENDOCINO VOICE) PO BOX 37 UKIAH CA 95482 813797192 6000 0 GNI SUSTAINABILITY AUDIT MIDWEST CENTER FOR INVESTIGATIVE REPORTING 701 DEVONSHIRE DR C-33 CHAMPAIGN IL 61820 271652830 6000 0 GNI SUSTAINABILITY AUDIT MISSION LOCAL SF 2489 MISSION STREET SAN FRANCISCO CA 94110 883177547 6000 0 GNI SUSTAINABILITY AUDIT MISSISSIPPI JOURNALISM AND EDUCATION GROUP (DBA MISSISSIPPI FREE 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LION PUBLISHERS USES SURVEYS TO GET FEEDBACK ON THE EFFECTIVENESS OF THEIR PROGRAMS AND THE ASSOCIATED FUNDING. THERE IS ONGOING COACHING WITH REVENUE GROWTH FELLOWSHIP PARTICIPANTS. X X 0 0 0 0 0 0 0 0 0 CHRIS KREWSON EXECUTIVE DIRECTOR 170646 0 0 0 0 0 7200 0 19848 0 197694 0 0 0 DYLAN SMITH FORMER BOARD MEMBER 6000 GRANT SUPPORT OPERATIONS FOR BLACK MOUNTAIN MEDIA'S TUCSCON SENTINEL PUBLICATION DYLAN SMITH FORMER BOARD MEMBER 500 TRAVEL SCHOLARSHIP ATTEND CONFERENCE HILDA GURDIAN MOTHER OF BOARD TREASURER 500 TRAVEL SCHOLARSHIP ATTEND CONFERENCE SHANNON SHAW DUTY CURRENT BOARD MEMBER 6000 GRANT SUPPORT OPERATIONS FOR THE OSAGE NATION'S OSAGE NEWS PUBLICATION JIQUANDA JOHNSON CURRENT BOARD MEMBER 6000 GRANT SUPPORT OPERATIONS FOR BROWN IMPACT MEDIA GROUP'S FLINTBEAT PUBLICATION KRYSTAL KNAPP FORMER BOARD MEMBER 6000 GRANT SUPPORT OPERATIONS FOR PRINCETON COMMUNITY MEDIA LLC KRYSTAL KNAPP FORMER BOARD MEMBER 500 TRAVEL SCHOLARSHIP ATTEND CONFERENCE FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED THROUGHOUT UPON A VOTE OF THE BOARD OF DIRECTORS, INCLUDING TO UPDATE THE FOLLOWING: LION'S PRINCIPAL ADDRESS FOLLOWING RE-INCORPORATION; NEW MISSION STATEMENT; CURRENT CLASSES OF MEMBERS; CURRENT DIVISION OF LABOR BETWEEN BOARD AND STAFF; MEMBER REMOVAL PROTOCOL; ADDITION OF MEMBERSHIP COMMITTEE CHARTER. FORM 990, PART VI, SECTION B, LINE 11B PHAYVANH LUEKHAMHAN, DIRECTOR OF OPERATIONS AND CHRIS KREWSON, EXECUTIVE DIRECTOR WILL REVIEW THE 990 BEFORE FILING, AS WELL AS DISTRIBUTE DRAFTS TO THE BOARD OF DIRECTORS TO BE REVIEWED. FORM 990, PART VI, SECTION B, LINE 12C IN 2021 LION ADOPTED A MORE DETAILED BOARD CONFLICT OF INTEREST POLICY, AND REQUIRED DISCLOSURE STATEMENTS FROM ALL BOARD MEMBERS. QUESTIONS THAT ARISE ABOUT POTENTIAL CONFLICTS OF INTEREST ARE REFERRED TO THE BOARD GOVERNANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15 IN 2021 AN INDEPENDENT CONSULTANT ON NONPROFIT OPERATIONS RE-BENCHMARKED LION'S SALARY RANGES FOR THE EXECUTIVE DIRECTOR, NEWLY-CREATED DEPUTY DIRECTOR ROLE, AND DIRECTOR OF FINANCE & OPERATIONS. THE BOARD OF DIRECTORS APPROVED THESE SALARY RANGES. NO CHANGES WERE MADE TO THE PROCESSES FOR SETTING THE EXECUTIVE DIRECTOR'S SALARY AND BONUS (AT THE DISCRETION OF THE BOARD) OR DETERMINING THE COMPENSATION OF KEY EMPLOYEES (AT THE DISCRETION OF THE EXECUTIVE DIRECTOR). FORM 990, PART VI, SECTION C, LINE 19 THE MAJORITY OF GOVERNING DOCUMENTS ARE AVAILABLE ON THE WEBSITE. ANYTHING NOT ON THE WEBSITE IS AVAILABLE BY REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.