2026-05-08T15:03:42-05:00 2025-06-30 420714325 RSM US LLP 30 South Wacker Dr Suite 3300 Chicago IL 606063392 990 2024-07-01 361263962 The International Association of Lions Clubs INTE 6304686881 300 W 22nd St Oak Brook IL 60523 Lisa Kralina Chief of Finance 6304686881 2026-05-15 1 1 Rebekuh Eley P01247672 3126343400 2026-05-01 2024 2025-03-06 01:10:19Z Lisa Kralina 300 W 22nd St Oak Brook IL 60523 146386487 0 X www.lionsclubs.org X 1919 IL To empower Lions Clubs, volunteers, and partners to improve health and wellbeing, strengthen communities, and support those in need through humanitarian services that impact lives globally, and encourage peace and international understanding. 40 40 279 1333152 0 0 0 0 68053992 69394605 10149212 9949593 -249847 847749 77953357 80191947 666545 1174452 0 0 26318151 25630780 0 0 0 78700357 44412798 105685053 71218030 -27731696 8973917 172351277 159797313 42654851 19885358 129696426 139911955 X To empower Lions Clubs, volunteers, and partners to improve health and well-being, strengthen communities, and support those in need through humanitarian services and grants that impact lives globally and encourage peace and international understanding. 0 0 10899696 0 0 District and Club Officers and Administration - The district governor team, club officers, and Lions Clubs International staff are responsible for ensuring that clubs and members further the purposes of Lions Clubs International and are responsible for promoting effective membership growth and new club organization. Also included in this program is the District Governors-Elect (DGE) Seminar, which is an intensive training seminar designed to equip district governors-elect with the knowledge, vision, and skills necessary to strengthen and build Lions Clubs International. 2857053 0 0 Lion Magazine - Lion Magazine is the official publication of Lions Clubs International and is published in 18 languages and circulated to the entire membership base. The purpose of the magazine is to inform Lions members about programs, club activities, and policies of Lions Clubs International. 0 0 0 International Convention - Each year, 15,000-20,000 Lions attend an in-person international convention held annually in a different country. The convention gives Lions members a greater appreciation of Lions Clubs International's global impact and strengthens their commitment to serve. It allows Lions to meet fellow Lions, attend workshops, participate in the election of international leadership, and vote on constitution and by-law changes. 42098795 1174452 70774895 Committees - Assist the Association in fulfilling its mission and purpose.Communications - Communicate information regarding Lions Clubs International to the community and media.Membership & Leadership Services - Develop programs and curriculum to provide support for training at the club, district, and multiple district level.Public Relations - Develop and provide materials to assist clubs in their public relations activities.Club Supplies - Provide club supplies to its members.Service Activities - Promote and develop programs to support Lions' exempt purpose. Program administrative support is provided by Mail Services and Information Technology departments.International Offices - Service club members worldwide with locations in India, the Republic of Korea, and Japan. 42098795 1174452 70774895 55855544 0 0 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 85 0 1 279 1 0 1 AG AS BG BE BR CA CI CO EC FJ FR GR GT IC IN IS IT JA KS MX MO NP NZ NO PM PE SF CE TW TS TU UK 0 0 0 0 0 0 X 40 40 0 0 0 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 0 CA IL X Lisa Kralina 6304686881 300 W 22nd St Oak Brook IL 60523 Fabricio Oliveira International President 35.00 X X 0 0 0 AP Singh First Vice President 35.00 X X 0 0 0 Mark S Lyons Second Vice President 35.00 X X 0 0 0 Dr Manoj Shah Third Vice President 35.00 X X 0 0 0 Patricia Hill Immediate Past International Pres. 20.00 X X 0 0 0 Raj Kumar Agarwal Director 10.00 X 0 0 0 Guy-Bernard Brami Director 10.00 X 0 0 0 Dr Karl Brewi Director 10.00 X 0 0 0 Balkrishna Burlakoti Director 10.00 X 0 0 0 Debbie Cantrell Director 10.00 X 0 0 0 Chris Calone Director 10.00 X 0 0 0 Feng-Chi Chen Director 10.00 X 0 0 0 Marie T Cunning Director 10.00 X 0 0 0 Marcel Daniels Director 10.00 X 0 0 0 Luis Augusto David Caro Chong Director 10.00 X 0 0 0 Luis Jesus Castillo Gamboa Director 10.00 X 0 0 0 Babu Rao Ghattamaneni Director 10.00 X 0 0 0 Masashi Hamano Director 10.00 X 0 0 0 Edwin Guy Hollander Director 10.00 X 0 0 0 Lorena Hus Director 10.00 X 0 0 0 Dr Sung-Gil Jung Director 10.00 X 0 0 0 Ea-Up Kim Director 10.00 X 0 0 0 Halldor Kristjansson Director 10.00 X 0 0 0 Danyal Kubin Director 10.00 X 0 0 0 John Allen Lawrence Director 10.00 X 0 0 0 S Magesh Director 10.00 X 0 0 0 Robert Marcinkowski Director 10.00 X 0 0 0 Pankaj Mehta Director 10.00 X 0 0 0 Steven Middlemiss Director 10.00 X 0 0 0 Hans J Neidhardt Director 10.00 X 0 0 0 Bert Nelson Director 10.00 X 0 0 0 Joanne Ogden Director 10.00 X 0 0 0 Anthony Paradiso Director 10.00 X 0 0 0 Ramesh C Prajapati Director 10.00 X 0 0 0 Katsuki Shirosaka Director 10.00 X 0 0 0 Princess Bridget Adetope Tychus Director 10.00 X 0 0 0 Dato' Yeow Wah Chin Director 10.00 X 0 0 0 Graeme John Wilson Director 10.00 X 0 0 0 David Wineman Director 10.00 X 0 0 0 Dong Zhao Director 10.00 X 0 0 0 Sanjeev Ahuja Executive Administrator 40.00 X 306520 0 49145 Catherine M Rizzo Chief of Finance, Treasurer's Office 40.00 X 244724 0 35315 Susan Ben Chief of Technology, Info. Tech 40.00 X 245643 0 35475 David Kingsbury General Counsel & Secretary 40.00 X 192985 0 47405 Daniel Hervey Div. Manager - Marketing 40.00 X 179072 0 42485 Noel Mason Div. Manager - Member Ops & Support 40.00 X 179545 0 39413 Matthew Wallace Manager of Digital Products 40.00 X 180504 0 10837 Sony Edakkunnathu Application Development Manager 40.00 X 177030 0 12457 Malinda Marks Div Manager District & Clubs until 7/31/24 40.00 X 200304 0 18925 1906327 0 291457 43 0 1 0 Event Transportation Associates Inc 3209 NE Lincoln Road Poulsbo WA 98370 Event transportation 1546481 WJO Chicago 1937 W Fulton Street Chicago IL 60612 Mechanical contracting services 560184 JDK Technologies Inc 29 S Webster Street Ste 350A Naperville IL 60540 Tech. development and support 363538 Ware-Pak LLC 2427 Bond Street University Park IL 60484 Fulfillment and distribution services 313569 Marriott Chicago O'Hare 740 Centre View Boulevard Crestview Hills KY 41017 Hospitality services 281545 11 Membership Dues 900099 69303092 69303092 Lions Day U.N. - Registration Fee 900004 91513 91513 69394605 2900471 2900471 445329 445329 72013816 64964694 7049122 7049122 7049122 2492979 1229846 1263133 1263133 Miscellaneous Revenue 900099 117157 117157 Loss on Currency Exchange 900099 -977870 -977870 -860713 80191947 70774895 0 9417052 292897 292897 881555 881555 1094560 1094560 19357352 15467568 3889784 1406862 1153627 253235 1622041 1257781 364260 2149965 1762971 386994 259852 259852 85348 85348 346185 346185 3046782 2622655 424127 2916780 2916780 3036426 2292307 744119 3625579 3298524 327055 1464201 366764 1097437 17843593 15801490 2042103 1625424 1429050 196374 1887151 1308670 578481 2106468 2106468 Awards 1457872 1449139 8733 New Member Kits 1426125 1426125 Bad Debt Expense 1044621 1044621 DGE Training Center Fee 970297 970297 1270094 1157344 112750 71218030 55855544 15362486 0 26226934 34323278 3242503 1717488 1286116 1108484 2647905 7826294 67683308 54976908 13358488 12706400 111849180 90355436 12341130 10076825 1399021 1683108 172351277 159797313 33432998 11024590 32530 1670715 9189323 7190053 42654851 19885358 X 129696426 139911955 129696426 139911955 172351277 159797313 X 8973917 1941800 -700188 X 0 1 X 1 0 1 0 0 1016300 1016300 21451937 16084178 5367759 43907949 38892730 5015219 1307122 1307122 12706400 Commingled Trust Fund & Hedge Fund 10076825 F 10076825 Due to Lions Club Foundation 1470952 Other Liabilities 168098 Self Insurance Reserve 4538835 Right-of-Use Liability 1012168 7190053 X 81787562 1941800 1941800 79845762 346185 346185 80191947 70871845 0 70871845 346185 346185 71218030 Part X, Line 2: The Association has received a favorable determination letter from the Internal Revenue Service, stating that it is exempt from federal income taxes under the provisions of Section 501(c)(4) of the Internal Revenue Code (IRC) of 1986, as amended, except for income taxes pertaining to unrelated business income. The FASB issued guidance that requires tax effects from uncertain tax positions to be recognized in the financial statements only if the position is more likely than not to be sustained if the position were to be challenged by a taxing authority. Management has determined there are no material uncertain positions that require recognition in the financial statements. Additionally, no provision for U.S. income taxes is reflected, and there is no interest or penalties recognized in the statements of activities or statements of financial position. At June 30, 2024, there was approximately $30 million in back taxes and penalties expensed related to goods and services tax (GST) for services located in India. The remaining liability at June 30, 2024, was approximately $22.5 million and reflected within accrued expenses on the statements of financial position. These amounts were paid by August 2024. 1 East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, 2 13 Program Services Membership Support 623552 South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal, 1 27 Program Services Membership Support 1166501 East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, 0 0 Investments 522441 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 0 0 Investments 274656 Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt, 0 0 Investments 135021 Sub-Saharan Africa - Angola, Benin, Botswana, Burkina Faso, 0 0 Investments 152822 South America - Argentina, Bolivia, Brazil, Chile, Colombia, Ecuador, 0 0 Investments 715785 Sub-Saharan Africa - Angola, Benin, Botswana, Burkina Faso, 0 0 Grantmaking 81609 South America - Argentina, Bolivia, Brazil, Chile, Colombia, Ecuador, 0 0 Grantmaking 99337 Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt, 0 0 Grantmaking 24300 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 0 0 Grantmaking 231489 East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, 0 0 Grantmaking 172174 North America - Canada and Mexico, but not the United States 0 0 Grantmaking 17823 Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas, 0 0 Grantmaking 9750 South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal, 0 0 Grantmaking 245073 3 40 0 0 3 40 3672387 799946 4472333 Central America and the Caribbean Leadership Development 6750 Wire transfer 0 East Asia and the Pacific Marketing 15000 Check 0 East Asia and the Pacific Marketing 15000 Check 0 East Asia and the Pacific Marketing 10000 Check 0 East Asia and the Pacific Marketing 10000 Check 0 East Asia and the Pacific Marketing 10000 Check 0 Europe (Including Iceland & Greenland) Marketing 10000 Electronic funds transfer 0 Europe (Including Iceland & Greenland) Marketing 10000 Electronic funds transfer 0 Europe (Including Iceland & Greenland) Marketing 15000 Electronic funds transfer 0 Europe (Including Iceland & Greenland) Marketing 15000 Electronic funds transfer 0 Europe (Including Iceland & Greenland) Marketing 15000 Electronic funds transfer 0 Europe (Including Iceland & Greenland) Marketing 8333 Electronic funds transfer 0 South America Marketing 10000 Wire transfer 0 South Asia Marketing 18687 Electronic funds transfer 0 South Asia Leadership Development 6500 Check 0 South Asia Marketing 19745 Electronic funds transfer 0 South Asia Marketing 15010 Check 0 South Asia Leadership Development 7381 Electronic funds transfer 0 South Asia Marketing 18688 Electronic funds transfer 0 South Asia Marketing 13495 Electronic funds transfer 0 South Asia Leadership Development 7206 Electronic funds transfer 0 South Asia Marketing 14465 Check 0 South Asia Leadership Development 5720 Electronic funds transfer 0 South Asia Leadership Development 5220 Electronic funds transfer 0 South Asia Membership Development 7302 Electronic funds transfer 0 South Asia Leadership Development 5220 Electronic funds transfer 0 South Asia Leadership Development 6159 Electronic funds transfer 0 South Asia Leadership Development 5452 Electronic funds transfer 0 Sub-Saharan Africa Marketing 6667 Wire transfer 0 Sub-Saharan Africa Marketing 15000 Wire transfer 0 0 30 0 0 0 0 0 1 Part I, Line 2: Lions Clubs multiple districts, subdistricts or single districts, which share the same purpose as Lions Clubs International, submit applications for: 1. Membership Development 2. New Voices Symposium 3. Marketing Grant Program 4. Leo Leadership Grant Program 1. Membership Development - Approved expenses will be reimbursed upon the submission of the Membership Development Grant Expense Claim and original itemized receipts, provided the required match of 25% is documented. All expenses listed must conform to the Association's Membership Development Grant Rules of Expense Reimbursement. Grant recipients are required to submit a progress report form at the time expenses are submitted to keep Lions Clubs International informed of the work that is being done to support membership growth. 2. New Voices Symposium - The New Voices Symposium provides a reimbursement opportunity for Lions districts and multiple districts that organize symposiums with experts and other community organizations with the purpose of promoting gender parity and diversity, while seeking to increase the number of women, young adults, and other underrepresented populations in our organization. Upon completion of the symposium, send the expense claim form, supporting documentation, and final report form to the New Voices email box. 3. Marketing Grant Program - The marketing grants are designed to support multiple and single districtwide marketing activities, such as advertising, social media, branding, and public relations. Promoting Lions is crucial for growing membership and keeping members engaged and excited about their service. Within 30 days of the completion of the project, marketing grant recipients must submit a detailed post report. Grant recipients who do not submit a post report will not be eligible for future marketing grants. A single post report must be received no later than July 15 of the following fiscal year. Post reports consist of the following four sections: completed activities, impact, itemized financial info, and samples of produced items. 4. Leo Leadership Grant Program - The Leo Leadership Grant Program provides financial assistance to a Lions multiple district, subdistrict or single district (not part of a multiple district) to help finance a Leo leadership conference. All programs must meet the criteria outlined in the application for reimbursement to be considered. Schedule F, Part I, Line 3 Central America and the Caribbean - Accrual East Asia and the Pacific - Accrual Europe (including Iceland and Greenland) - Accrual Middle East and North Africa - Accrual North America (Canada & Mexico only) - Accrual South America - Accrual South Asia - Accrual Sub-Saharan Africa - Accrual Schedule F, Part II, Line 1 Central America and the Caribbean - Accrual East Asia and the Pacific - Accrual Europe (including Iceland and Greenland) - Accrual North America (Canada & Mexico only) - Accrual South America - Accrual South Asia - Accrual Sub-Saharan Africa - Accrual 1 MD 11 30752 Glenwood Circle Warren MI 48088 364567091 501(C)(3) 12288 0 Marketing MD 13 4074 Hoover Road Grove City OH 43123 316064520 501(C)(4) 8500 0 Marketing MD 18 977A Madison Road Eatonton GA 31024 586075266 501(C)(4) 15000 0 Marketing MD 2 PO Box 34764 San Antonio TX 78218 237118941 501(C)(4) 15000 0 Marketing MD 22 2640 Meadowbrook Road Federalsburg MD 21632 521183100 501(C)(4) 14850 0 Marketing MD 26 2415 B Hyde Park Road Jefferson City MO 65109 430836997 501(C)(4) 9727 0 Marketing MD 31 6911 Maynard Road Summerfield NC 27358 560652336 501(C)(4) 13500 0 Marketing MD 49 5631 Old Valdez Terrace Salcha AK 99714 920157243 501(C)(4) 15000 0 Marketing MD 5m 1915 Waterford Circle Chaska MN 55318 411278740 501(C)(4) 15000 0 Marketing MD 9 2831 Abraham Drive Cedar Falls IA 50613 421174055 501(C)(4) 7500 0 Marketing 1 9 Part I, Line 2: Lions Clubs multiple districts, subdistricts or single districts, which share the same purpose as Lions Clubs International, submit applications for: 1. Membership Development 2. New Voices Symposium 3. Marketing Grant Program 4. Leo Leadership Grant Program 1. Membership Development - Approved expenses will be reimbursed upon the submission of the Membership Development Grant Expense Claim and original itemized receipts, provided the required match of 25% is documented. All expenses listed must conform to the Association's Membership Development Grant Rules of Expense Reimbursement. Grant recipients are required to submit a progress report form at the time expenses are submitted to keep Lions Clubs International informed of the work that is being done to support membership growth. 2. New Voices Symposium - The New Voices Symposium provides a reimbursement opportunity for Lions districts and multiple districts that organize symposiums with experts and other community organizations with the purpose of promoting gender parity and diversity, while seeking to increase the number of women, young adults, and other underrepresented populations in our organization. Upon completion of the symposium, send the expense claim form, supporting documentation, and final report form to the New Voices email box. 3. Marketing Grant Program - The marketing grants are designed to support multiple and single districtwide marketing activities, such as advertising, social media, branding, and public relations. Promoting Lions is crucial for growing membership and keeping members engaged and excited about their service. Within 30 days of the completion of the project, marketing grant recipients must submit a detailed post report. Grant recipients who do not submit a post report will not be eligible for future marketing grants. A single post report must be received no later than July 15 of the following fiscal year. Post reports consist of the following four sections: completed activities, impact, itemized financial info, and samples of produced items. 4. Leo Leadership Grant Program - The Leo Leadership Grant Program provides financial assistance to a Lions multiple district, subdistrict or single district (not part of a multiple district) to help finance a Leo leadership conference. All programs must meet the criteria outlined in the application for reimbursement to be considered. X X 1 1 X X X 0 0 0 0 0 0 0 0 0 Sanjeev Ahuja Executive Administrator 306382 0 0 0 138 0 18892 0 30253 0 355665 0 0 0 Susan Ben Chief of Technology, Info. Tech 244881 0 0 0 762 0 14252 0 21223 0 281118 0 0 0 Catherine M Rizzo Chief of Finance, Treasurer's Office 244328 0 0 0 396 0 15026 0 20289 0 280039 0 0 0 David Kingsbury General Counsel & Secretary 192925 0 0 0 60 0 12174 0 35231 0 240390 0 0 0 Daniel Hervey Div. Manager - Marketing 178982 0 0 0 90 0 12174 0 30311 0 221557 0 0 0 Malinda Marks Div Manager District & Clubs until 7/31/24 200060 0 0 0 244 0 6618 0 12307 0 219229 0 0 0 Noel Mason Div. Manager - Member Ops & Support 179288 0 0 0 257 0 10992 0 28421 0 218958 0 0 0 Matthew Wallace Manager of Digital Products 180444 0 0 0 60 0 1825 0 9012 0 191341 0 0 0 Sony Edakkunnathu Application Development Manager 176772 0 0 0 258 0 10690 0 1767 0 189487 0 0 0 Part I, Line 1a 1. First class airfare is authorized for executive officers, due to their extensive travel requirements, and is not taxable to them. 2. Past international presidents and an accompanying adult companion are authorized to fly business class. An upgrade allowance is available for roundtrip travel exceeding ten hours, not including time on the ground for connecting flights. The allowance will be the difference between the actual ticket cost and the lowest available business class fare and is subject to applicable tax reporting and treatment. Travel expenses for a companion accompanying an executive officer, international director, past international president, past international director, board appointee, or official speaker to speaking assignment(s), board meeting(s), or international convention will be reimbursed according to Lions Clubs International's general reimbursement rules if the companion is present at scheduled Lions Clubs International functions and events, and will not be taxable to them. Reimbursement will not be provided if the companion does not attend scheduled functions and events. Form 990, Part V, Line 2a, Number of Employees - Form W3: The International Association of Lions Clubs is the common paymaster for Lions Clubs International Foundation; Therefore, all applicable IRS tax compliance filings relating to both of the organizations' employees are reported by the Association. The Foundation paid 86 employees. The International Association of Lions Clubs, the common paying agent, reported 279 employees on Form W-3 for calendar year 2024. Form 990, Part VI, Section A, line 1a The International Association of Lions Clubs' governing documents delegate broad authority to an Executive Committee. Per Article V, Section 5 of the Organization's by-laws, the International President, Immediate Past International President, the International Vice Presidents, and one (1) other member of the International Board of Directors, who shall be appointed by the President, by and with the approval of said board, shall be the Executive Committee of said board, which committee may act for and on behalf of said board only when the members of the board are not together in one location or assembled in session. No board action shall be altered, amended, or rescinded by the Executive Committee. Form 990, Part VI, Section A, Line 6 - Members or Stockholders: Per the instructions to the Form 990, a member, as referred to in Part VI, line 6, is defined as any person who has the right to: 1. Elect the members of the governing body (but not if the members of the governing body are the organization's only members) or their delegates; 2. Approve or deny significant decisions of the governing body; or 3. Receive a share of the organization's profits or excess dues or a share of the organization's net assets upon the organization's dissolution. LCI's members do not possess the kinds of rights outlined above. As such, the organization has checked "no" to the respective questions in the Form 990, Part VI, lines 6 through 7b. Form 990, Part VI, Section B, line 11b The Chief of Finance and Department Manager of Financial Reporting and Analysis are responsible for the timely preparation of Form 990. The completed Form 990 is provided to the Finance and Headquarters Operation Committee of the Board of Directors in conjunction with the tax consultants. All questions and concerns are addressed by staff with the assistance of the consultants prior to filing Form 990. Form 990, Part VI, Section B, line 12c By board policy, each member of the Board of Directors, including appointees, key management personnel, and employees in sensitive positions, is required to submit an annual statement acknowledging the conflict of interest policy and their individual compliance. The annual statement is submitted to the Finance and Headquarters Operation Committee for review. Procedures In connection with any actual or possible conflicts of interest, the interested person (an individual that has a direct or indirect financial interest) must disclose the existence of his/her financial interest and must be given the opportunity to disclose all material facts to the directors and members of committees with boarddelegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. If a more advantageous transaction or arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the board or committee shall determine, by a majority vote of the disinterested directors, whether the transaction or arrangement is in the Association's best interest and for its own benefit and whether the transaction is fair and reasonable to the Association, and shall make its decision as to whether to enter into the transaction or arrangement in conformity with such determination. Form 990, Part VI, Section B, line 15 Salary surveys are conducted annually to assure the salary ranges and salary increase figures used by the Association are comparable to salaries paid by the existing labor market. - A performance review is used by the Association to evaluate staff and ensure compensation decisions align with market practices. - Salary increases and/or bonuses for administrative officers are determined individually by the Executive Committee. - The salary review process is contemporaneously documented. Form 990, Part VI, Section C, line 19 The most recent version of The International Association of Lions Clubs constitution and by-laws, Board Policy Manual (including Conflict of Interest Policy, Ethical Conduct Code, and Fraud), and the audited financial statements are available for the same period of disclosure as set forth in Section 6104(d) of the Internal Revenue Code. All documents may be found by using the search engine on the website at www.lionsclubs.org. Form 990, Part XI, line 9: Pension Benefit Changes Other Than Net Periodic Benefit Costs -700,188.