Civic Intelligence

International Association of Lions Clubs

990 • Fiscal year 2014 • EIN 23-7007876

Jul 01, 2013 to Jun 30, 2014 • Filed on Aug 21, 2014

313 Oak Street46072

(765) 675-7634

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

85th percentile

0.27x

Higher debt load relative to assets than 85% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

90th percentile

0.50x

Higher debt load relative to revenue than 90% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Source year 2014

Net Margin

74th percentile

15%

Higher net margin than 74% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Source year 2014

Top Officer Pay

93rd percentile

$15,738

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 9.6% of source-year revenue.

2014 filings • 501(c)4 • <$500k nonprofits • Source year 2014

Asset Growth

70th percentile

11%

Faster asset growth than 70% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$307,645

Up $31,403 (+11%) from 2013

Net Assets

Up

$225,101

Up $25,452 (+13%) from 2013

Liabilities

Up

$82,544

Up $5,951 (+7.8%) from 2013

Revenue

$164,483

No earlier filing loaded for comparison.

Expenses

Down

$139,031

Down $11,655 (-7.7%) from 2013

Net Income

$25,452

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $181,246Liabilities 2011: $0Net Assets 2011: $181,2462011Assets 2012: $264,098Liabilities 2012: $80,870Net Assets 2012: $183,2282012Assets 2013: $276,242Liabilities 2013: $76,593Net Assets 2013: $199,6492013Assets 2014: $307,645Liabilities 2014: $82,544Net Assets 2014: $225,1012014Assets 2015: $332,413Liabilities 2015: $80,959Net Assets 2015: $251,4542015Assets 2016: $374,016Liabilities 2016: $93,230Net Assets 2016: $280,7862016Assets 2017: $392,980Liabilities 2017: $96,527Net Assets 2017: $296,4532017Assets 2018: $405,403Liabilities 2018: $94,352Net Assets 2018: $311,0512018Assets 2021: $500,952Liabilities 2021: $78,787Net Assets 2021: $422,1652021Assets 2022: $520,155Liabilities 2022: $95,062Net Assets 2022: $425,0932022Assets 2023: $505,838Liabilities 2023: $85,773Net Assets 2023: $420,0652023Assets 2024: $511,267Liabilities 2024: $94,738Net Assets 2024: $416,5292024Assets 2025: $528,325Liabilities 2025: $91,032Net Assets 2025: $437,2932025

Highlighted filing

2014

Assets$307,645
Liabilities$82,544
Net Assets$225,101

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$150K$100K$50K$0-$50KExpenses 2011: $141,4072011Expenses 2012: $137,8592012Expenses 2013: $150,6862013Revenue 2014: $164,483Expenses 2014: $139,031Net Income 2014: $25,4522014Revenue 2015: $155,313Expenses 2015: $128,960Net Income 2015: $26,3532015Revenue 2016: $152,978Expenses 2016: $123,646Net Income 2016: $29,3322016Revenue 2017: $167,416Expenses 2017: $151,749Net Income 2017: $15,6672017Revenue 2018: $145,705Expenses 2018: $131,107Net Income 2018: $14,5982018Revenue 2021: $131,067Expenses 2021: $107,124Net Income 2021: $23,9432021Revenue 2022: $124,674Expenses 2022: $121,746Net Income 2022: $2,9282022Revenue 2023: $128,443Expenses 2023: $133,471Net Income 2023: -$5,0282023Revenue 2024: $139,137Expenses 2024: $142,673Net Income 2024: -$3,5362024Revenue 2025: $134,795Expenses 2025: $114,278Net Income 2025: $20,5172025

Highlighted filing

2014

Revenue$164,483
Expenses$139,031
Net Income$25,452
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Aug 21, 2014
Return Version
2013v3.1
Gross Receipts
$170,796
Mission and Program Overview

Mission

HUMANITARIAN PROJECTS

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$199,649$225,101▲ $25,452
Cash and Non-Interest-Bearing Accounts$153,984$185,387▲ $31,403
Savings and Temporary Cash Investments$120,000$120,000→ $0
Land, Buildings, and Equipment, Net$2,258$2,258→ $0
Total Assets$276,242$307,645▲ $31,403
Liabilities
Accounts Payable and Accrued Expenses$76,593$82,544▲ $5,951
Total Liabilities$76,593$82,544▲ $5,951
Net Assets / Fund Balance
Total Net Assets Fund Balance$199,649$225,101▲ $25,452
Total Liabilities and Net Assets / Fund Balance$276,242$307,645▲ $31,403

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,258--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Billy J CastainState Admin AssistantPT$15,738$15,738

Board Members and Trustees

NameTitle
Sue TopfCouncil Chair
Kathy MortonCouncil-Vice
Connie RoeDistrict Governor
Jane FordDistrict Governor
Mollie BrownDistrict Governor
Pcc David EisenDistrict Governor
Reed FishDistrict Governor
Larry GardenDistricto Governor
Ron HinshawState Comptroller
Revenue and Support

Revenue Composition

Contributions and Grants
$155,249
Program Service Revenue
$0
Investment Income
$4,953
Other Revenue
$4,281
Change in Net Assets
$25,452
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$109,425
Salaries, Compensation, and Employee Benefits$29,606
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$0$49,564$0$49,564
Current Officers, Directors, Trustees, and Key Employees$0$15,738$0$15,738
Other Salaries and Wages$0$10,805$0$10,805
All Other Expenses$0$4,249$0$4,249
Office Expenses$0$3,944$0$3,944
Other Expenses$0$3,167$0$3,167
Payroll Taxes$0$3,063$0$3,063
Fees for Services Accounting$0$2,268$0$2,268
Total Functional Expenses$0$139,031$0$139,031
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

EIN
23-7007876
Phone
7656757634

Signing Officer

Name
Ron Hinshaw
Title
State Comptroller
Phone
7656757634
Signed
2014-08-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ron Hinshaw
Formed
1921
Legal Domicile
In
Voting Board Members
8
Independent Board Members
8
Employees
2
Volunteers
9

Preparer

Preparer
Nancy a Nicholson
Phone
7656758030
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The tax return is available upon request

Form 990, Part IX, Line 24F

Awards miscellaneous leadership training 4250. 0. 4250. 0. Rounding -1. 0. -1. 0.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AWARDS MISCELLANEOUS LEADERSHIP TRAINING 4250. 0. 4250. 0. ROUNDING -1. 0. -1. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IX, Line 24f
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IRS990/WebsiteAddressTxt0www.indianalions.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RON HINSHAW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0STATE COMPTROLLER
ReturnHeader/BusinessOfficerGrp/PhoneNum07656757634
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-21
ReturnHeader/Filer/BusinessName/BusinessNameLine10Intl Association of Lions 18 co Ron Hinshaw
ReturnHeader/Filer/BusinessNameControlTxt0INTL
ReturnHeader/Filer/EIN0237007876
ReturnHeader/Filer/PhoneNum07656757634
ReturnHeader/Filer/USAddress/AddressLine10313 Oak Street
ReturnHeader/Filer/USAddress/City0Tipton
ReturnHeader/Filer/USAddress/State0IN
ReturnHeader/Filer/USAddress/ZIPCode046072
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10MCNEAL & COMPANY CPAs PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10116 SO MAIN ST SUITE C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0TIPTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0460721646
ReturnHeader/PreparerPersonGrp/PhoneNum07656758030
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NANCY A NICHOLSON
ReturnHeader/ReturnTs02014-08-21T05:46:51-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.28$0.91$4.37$1.35$1.14$0.21
2024Detailed filing. Detailed filing data is available for this year.$5.11$0.95$4.17$1.39$1.43$0.04
2023Detailed filing. Detailed filing data is available for this year.$5.06$0.86$4.20$1.28$1.33$0.05
2022Detailed filing. Detailed filing data is available for this year.$5.20$0.95$4.25$1.25$1.22$0.03
2021Detailed filing. Detailed filing data is available for this year.$5.01$0.79$4.22$1.31$1.07$0.24
2018Detailed filing. Detailed filing data is available for this year.$4.05$0.94$3.11$1.46$1.31$0.15
2017Detailed filing. Detailed filing data is available for this year.$3.93$0.97$2.96$1.67$1.52$0.16
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.74$0.93$2.81$1.53$1.24$0.29
2015Detailed filing. Detailed filing data is available for this year.$3.32$0.81$2.51$1.55$1.29$0.26
2014Detailed filing. Detailed filing data is available for this year.$3.08$0.83$2.25$1.64$1.39$0.25
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.76$0.77$2.00$1.51
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.64$0.81$1.83$1.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.00$1.81$1.41