Civic Intelligence

International Association of Lions Clubs

990 • Fiscal year 2017 • EIN 23-7270906

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

PO Box 1352Maple Grove, MN 55369

(763) 416-0908

Siviq Scores

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

Liabilities / Assets

46th percentile

0.13x

Higher debt load relative to assets than 46% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

41st percentile

0.13x

Higher debt load relative to revenue than 41% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Net Margin

20th percentile

-4.8%

Higher net margin than 20% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

48th percentile

$27,066

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 11.7% of source-year revenue.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Asset Growth

22nd percentile

-2.8%

Faster asset growth than 22% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

16th percentile

-9.0%

Faster revenue growth than 16% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$240,290

Down $6,856 (-2.8%) from 2016

Net Assets

Down

$209,672

Down $10,994 (-5.0%) from 2016

Liabilities

Up

$30,618

Up $4,138 (+16%) from 2016

Revenue

Down

$231,156

Down $22,797 (-9.0%) from 2016

Expenses

Up

$242,150

Up $11,620 (+5.0%) from 2016

Net Income

Down

-$10,994

Down $34,417 (-147%) from 2016

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $56,690Liabilities 2010: $16,600Net Assets 2010: $40,0902010Assets 2013: $198,650Liabilities 2013: $24,928Net Assets 2013: $173,7222013Assets 2014: $210,441Liabilities 2014: $19,787Net Assets 2014: $190,6542014Assets 2015: $222,081Liabilities 2015: $24,838Net Assets 2015: $197,2432015Assets 2016: $247,146Liabilities 2016: $26,480Net Assets 2016: $220,6662016Assets 2017: $240,290Liabilities 2017: $30,618Net Assets 2017: $209,6722017Assets 2018: $230,371Liabilities 2018: $36,264Net Assets 2018: $194,1072018Assets 2019: $266,005Liabilities 2019: $33,677Net Assets 2019: $232,3282019Assets 2020: $224,827Liabilities 2020: $8Net Assets 2020: $224,8192020Assets 2021: $272,233Liabilities 2021: $63,478Net Assets 2021: $208,7552021Assets 2022: $305,953Liabilities 2022: $49,035Net Assets 2022: $256,9182022Assets 2023: $314,729Liabilities 2023: $83,478Net Assets 2023: $231,2512023Assets 2024: $380,013Liabilities 2024: $93,797Net Assets 2024: $286,2162024

Highlighted filing

2017

Assets$240,290
Liabilities$30,618
Net Assets$209,672

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $29,9672010Revenue 2013: $278,541Expenses 2013: $309,413Net Income 2013: -$30,8722013Revenue 2014: $259,118Expenses 2014: $242,186Net Income 2014: $16,9322014Revenue 2015: $265,995Expenses 2015: $259,406Net Income 2015: $6,5892015Revenue 2016: $253,953Expenses 2016: $230,530Net Income 2016: $23,4232016Revenue 2017: $231,156Expenses 2017: $242,150Net Income 2017: -$10,9942017Revenue 2018: $278,160Expenses 2018: $293,725Net Income 2018: -$15,5652018Revenue 2019: $318,810Expenses 2019: $280,589Net Income 2019: $38,2212019Revenue 2020: $66,436Expenses 2020: $73,945Net Income 2020: -$7,5092020Revenue 2021: $57,777Expenses 2021: $73,841Net Income 2021: -$16,0642021Revenue 2022: $96,827Expenses 2022: $48,664Net Income 2022: $48,1632022Revenue 2023: $16,710Expenses 2023: $42,376Net Income 2023: -$25,6662023Revenue 2024: $133,715Expenses 2024: $78,751Net Income 2024: $54,9642024

Highlighted filing

2017

Revenue$231,156
Expenses$242,150
Net Income-$10,994
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$7,334,929
Mission and Program Overview

Mission

To support the community of maple grove and surrounding communities.

To support the community of maple grove and surrounding areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$243,130$237,623▼ $5,507
Inventories for Sale or Use$3,081$2,627▼ $454
Prepaid Expenses and Deferred Charges$790$0▼ $790
Land, Buildings, and Equipment, Net$145$40▼ $105
Total Assets$247,146$240,290▼ $6,856
Liabilities
Accounts Payable and Accrued Expenses$26,480$30,618▲ $4,138
Total Liabilities$26,480$30,618▲ $4,138
Net Assets / Fund Balance
Temporarily Rstr Net Assets$130,892$138,507▲ $7,615
Unrestricted Net Assets$89,774$71,165▼ $18,609
Total Net Assets Fund Balance$220,666$209,672▼ $10,994
Total Liabilities and Net Assets / Fund Balance$247,146$240,290▼ $6,856

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$40$19,940$19,980
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mark WillsGambling ManagerFT$27,066$27,066

Board Members and Trustees

NameTitle
Vickie ParksPresident
John Beacham1st Vice President
Bill Lorence2nd Vice President
Jack Benson3rd Vice President
Ginny KischDirector
Pat GreenwoodDirector
Teresa HolmlundDirector
Bill LorenceAssistant Tail Twister
Jonas MayerLion Tamer
Jan CariveauSecretary
Phil DetlefsenTail Twister
Rita WilsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$11,457
Program Service Revenue
$10,527
Investment Income
$416
Other Revenue
$208,756
All Other Contributions
$1,957
Change in Net Assets
$-10,994
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$220,721
Other Expenses$21,429
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$189,408--$189,408
Grants to Domestic Individuals$31,313--$31,313
Conferences and Meetings$10,047--$10,047
All Other Expenses$4,587--$4,587
Office Expenses$358--$358
Advertising$88--$88
Other Expenses$6,324$25-$25
Total Functional Expenses$242,125$25$0$242,150
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City of Maple GroveMaple Grove, MNGOV'T ENTITYContribution Fund and City Programs$31,364
CrossRogers, MN501c3Funding for Food and Clothing for the Disadvantaged$25,000
City of CorcoranCorcoran, MNGOV'T ENTITYContribution Fund and City Programs$22,023
Isd 279 FoundationMaple Grove, MNIsd 279To Assist With School Programs$10,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$7,247,490
Gaming Direct Expenses$7,056,522
Fundraising Gross Income$65,039
Fundraising Direct Expenses$47,251
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Half Marathon & 5k$38,413$28,913$21,633$7,280
Corn Feed$15,714$15,714$5,077$10,637
Total Events$63,068$53,568$45,924$7,644
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$0
Section 527 Activity Spending$0
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

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization is organized as a not-for-profit corporation with members. The members have the right to participate in the organization's governance.

Form 990, Part VI, Section A, Line 7A

The organization is composed of equal general members. The members have the right to approve decisions of the governing body and to elect the governing body.

Form 990, Part VI, Section B, Line 11B

The organization's independent public accounting firm prepares the tax filings based on information provided by the organization. Once the draft return is prepared and provided to the organization, the board of directors reviews the return before it is filed.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Maple Grove Lions Club
EIN
23-7270906
Phone
7634160908
Address
PO BOX 1352, MAPLE GROVE, MN 55369

Signing Officer

Name
John Beacham
Title
President
Phone
7634160908
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Beacham
Formed
1968
Legal Domicile
Mn
Voting Board Members
12
Independent Board Members
12
Employees
35
Volunteers
88

Preparer

Firm
Cliftonlarsonallen Llp
Address
104 MARTY DRIVE SUITE 1, BUFFALO, MN 55313
Preparer
Jason Neumann CPA
Phone
7632256150
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11ST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt22ND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt33RD VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
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IRS990/PYTotalExpensesAmt0230530
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0253953
IRS990/ReconcilationRevenueExpnssAmt0-10994
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt010527
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/Expended527ActivitiesAmt00
IRS990ScheduleC/InternalFundsContributedAmt00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/PoliticalExpendituresAmt00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/VolunteerHoursCnt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt040
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019940
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt019980
IRS990ScheduleD/TotalBookValueLandBuildingsAmt040
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt0203540
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt010950
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt010950
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt09500
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt09500
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt045924
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0HALF MARATHON & 5K
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0CORN FEED
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt0222
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt04547
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt04769
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt038413
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt015714
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt08941
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt063068
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt028913
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt015714
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt08941
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt053568
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt07644
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt03495
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt030205
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt021633
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt05077
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt049447
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt016464
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt06240444
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt06306355
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt07056523
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt062694
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt024810
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt07159986
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt07247490
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0190967
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0681083
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt05891
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0675192
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt0598
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt068487
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt069085
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerCompensationAmt027066
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0MARK WILLS
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGEMENT OF ALL GAMBLING ACTIVITIES.
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0MARK WILLS
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt012547 MARION COURT
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0ROGERS
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055374
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt026711
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt1250
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt20
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt32500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1EAGLE SCOUTS PROJECT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2OTHER ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3MEDICAL ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4HARDSHIP ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt10
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt21600
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt30
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt4251
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0N/A
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc1N/A
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc2FOOD BASKETS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc3N/A
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc4N/A
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt023
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt11
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt2325
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt31
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt42
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0N/A
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc1N/A
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc2COST VALUE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc3N/A
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc4N/A
IRS990ScheduleI/RecipientTable/CashGrantAmt031364
IRS990ScheduleI/RecipientTable/CashGrantAmt125000
IRS990ScheduleI/RecipientTable/CashGrantAmt210000
IRS990ScheduleI/RecipientTable/CashGrantAmt322023
IRS990ScheduleI/RecipientTable/IRCSectionDesc0GOV'T ENTITY
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501C3
IRS990ScheduleI/RecipientTable/IRCSectionDesc2ISD 279
IRS990ScheduleI/RecipientTable/IRCSectionDesc3GOV'T ENTITY
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0N/A
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc1N/A
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc2N/A
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc3N/A
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CONTRIBUTION FUND AND CITY PROGRAMS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1FUNDING FOR FOOD AND CLOTHING FOR THE DISADVANTAGED
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2TO ASSIST WITH SCHOOL PROGRAMS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3CONTRIBUTION FUND AND CITY PROGRAMS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CITY OF MAPLE GROVE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1CROSS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2ISD 279 FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3CITY OF CORCORAN
IRS990ScheduleI/RecipientTable/RecipientEIN0410873250
IRS990ScheduleI/RecipientTable/RecipientEIN1411314577

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