Civic Intelligence

Ohio Lions Foundation

EIN 31-1162338 • 501(c)3 • Broadview Heights, OH

Pub. 78 Eligible

Profile

Mission statement is outlined in schedule o.

P O Box 470301Broadview Heights, OH 44147

www.ohiolionsfoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

44th percentile

0.01x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

59th percentile

0.04x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

91st percentile

54%

Higher net margin than 91% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

56th percentile

5.9%

Faster asset growth than 56% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2022

Revenue Growth

82nd percentile

43%

Faster revenue growth than 82% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2022

Assets

Up

$1,054,007

Up $50,098 (+5.0%) from 2024

Liabilities

Down

$0

Down $2,163 (-100%) from 2024

Net Assets

Up

$1,054,007

Up $52,261 (+5.2%) from 2024

Revenue

Up

$103,949

Up $170 (+0.2%) from 2024

Expenses

Down

$51,688

Down $44,250 (-46%) from 2024

Net Income

Up

$52,261

Up $44,420 (+567%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2017: $810,155Liabilities 2017: $5,203Net Assets 2017: $804,9522017Assets 2018: $834,088Liabilities 2018: $2,988Net Assets 2018: $831,1002018Assets 2019: $841,706Liabilities 2019: $0Net Assets 2019: $841,7062019Assets 2020: $833,716Liabilities 2020: $4,297Net Assets 2020: $829,4192020Assets 2021: $833,665Liabilities 2021: $1,123Net Assets 2021: $832,5422021Assets 2022: $934,356Liabilities 2022: $7,040Net Assets 2022: $927,3162022Assets 2023: $1,004,048Liabilities 2023: $10,143Net Assets 2023: $993,9052023Assets 2024: $1,003,909Liabilities 2024: $2,163Net Assets 2024: $1,001,7462024Assets 2025: $1,054,007Liabilities 2025: $0Net Assets 2025: $1,054,0072025

Highlighted filing

2025

Assets$1,054,007
Liabilities$0
Net Assets$1,054,007

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KRevenue 2017: $84,537Expenses 2017: $109,561Net Income 2017: -$25,0242017Revenue 2018: $93,762Expenses 2018: $67,614Net Income 2018: $26,1482018Revenue 2019: $102,927Expenses 2019: $81,731Net Income 2019: $21,1962019Revenue 2020: $85,801Expenses 2020: $100,381Net Income 2020: -$14,5802020Revenue 2021: $58,876Expenses 2021: $55,751Net Income 2021: $3,1252021Revenue 2022: $176,669Expenses 2022: $81,895Net Income 2022: $94,7742022Revenue 2023: $188,447Expenses 2023: $121,859Net Income 2023: $66,5882023Revenue 2024: $103,779Expenses 2024: $95,938Net Income 2024: $7,8412024Revenue 2025: $103,949Expenses 2025: $51,688Net Income 2025: $52,2612025

Highlighted filing

2025

Revenue$103,949
Expenses$51,688
Net Income$52,261

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 17, 2026
Return Version
2024v5.5
Gross Receipts
$103,949
Mission and Program Overview

Mission

Mission statement is outlined in schedule o.

Providing aid to the indigent and needy through charitable grants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$843,993$874,028▲ $30,035
Savings and Temporary Cash Investments$129,794$144,148▲ $14,354
Cash and Non-Interest-Bearing Accounts$30,122$35,831▲ $5,709
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$1,003,909$1,054,007▲ $50,098
Liabilities
Accounts Payable and Accrued Expenses$2,163$0▼ $2,163
Total Liabilities$2,163$0▼ $2,163
Net Assets / Fund Balance
Net Assets With Donor Restrictions$634,280$658,746▲ $24,466
Net Assets Without Donor Restrictions$367,466$395,261▲ $27,795
Total Net Assets Fund Balance$1,001,746$1,054,007▲ $52,261
Total Liabilities and Net Assets / Fund Balance$1,003,909$1,054,007▲ $50,098

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$9,872$9,872
Compensation and Service Providers

Board Members and Trustees

NameTitle
John B CosgrayTrustee Oh 5 & President
James FaustTrustee - Asst. Sec/treasurer
Dan LesterTrustee - Exec. Secretary
Sheryl BurnetteTrustee Oh 1
DAN O'CONNORTrustee Oh 2
Jacky GrimmTrustee Oh 3 & Treasurer
Angie TylerTrustee Oh 4
Fredrick BoringTrustee Oh 7
Ollie TippleTrustee Oh 7-appointed
Revenue and Support

Revenue Composition

Contributions and Grants
$57,283
Program Service Revenue
$0
Investment Income
$46,391
Other Revenue
$275
All Other Contributions
$55,233
Change in Net Assets
$52,261
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$40,697
Other Expenses$10,991
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$25,820--$25,820
Grants to Domestic Orgs$14,877--$14,877
Fees for Services Accounting-$4,111-$4,111
Office Expenses-$2,286-$2,286
Information Technology-$1,726-$1,726
Insurance-$909-$909
Other Expenses-$76-$76
Interest-$3-$3
Total Functional Expenses$40,697$10,991$0$51,688
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
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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 voting members of the organization are the members of the board of trustees (the governing body). Non-voting members are all members in good standing of all lions clubs associated with multiple district 13, ohio lions inc.

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

The board of trustees (the governing body) consists of: (a) seven (7) elected sub-district trustees who are elected by the membership of their respective sub-districts of ohio lions multiple district 13. (b) one (1) trustee-at-large appointed by the council of governors of multiple district 13 - ohio lions inc. (c) not more than five (5) nor less than two (2) appointed trustees who are appointed by the board of trustees. The board of trustees may also elect trustees emeritus and trust advisors to serve as non-voting members of the board of trustees.

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

No review will be conducted by the board of trustees. The executive sectretary will review and approve the 990 prior to filing.

Form 990, Part VI, Section C, Line 19

The organization makes available all documents required by law.

Filing and Contact Details

Filer

Filer Name
Ohio Lions Foundation
EIN
31-1162338
Phone
6145956216
Address
P O BOX 470301, BROADVIEW HEIGHTS, OH 44147

Signing Officer

Name
Dan Lester
Title
Executive Secretary
Phone
6145956216
Signed
2026-03-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Lester
Formed
1985
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
10

Preparer

Firm
Clark Schaefer Hackett & Co
Address
4449 EASTON WAY SUITE 400, COLUMBUS, OH 43219
Preparer
Natosha Carr
Phone
6148852208
Supplemental Narrative

Additional Explanations

PART III, LINE 1, THE ORGANIZATION'S MISSION:

The charitable, religious, scientific or educational uses and purposes for which the organization is formed shall be those which will assist, encourage, and promote the wellbeing of mankind as now or hereafter constituted, regardless of race, color or creed, and without in any way limiting the generality of the foregoing, but rather in illustration and explanation thereof, for the following uses and purposes, among others: (a) for assisting public, charitable, benevolent or educational institutions, whether supported wholly or in part by private endowment or donations or by public taxation; (b) for promoting scientific research for the advancement of human knowledge and the alleviation of human suffering and more specifically research, alleviation and treatment in the areas of vision problems, diabetes, hearing and speech defects, drug programs and other programs for the handicapped; (c) for providing scholarships or otherwise assisting worthy young men or women of slender means in obtaining an education; (d) for providing funds for the construction and operation of a research hospital, clinic or similar facility; (e) for providing support to other charitable organizations; (f) for providing individual eye care to the indigent and needy; (g) for providing assistance to state and local governments or subdivisions thereof which shall be for the benefit of parks and recreational areas, etc.; (h) for providing individuals speech and hearing care to the indigent and needy; and (i) for providing assistance to victims of floods, storms, tornados and other natural disasters and emergencies.

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IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0136145
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0225
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0975
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01708
IRS990ScheduleA/OtherIncome170Grp/TotalAmt02908
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.68050
IRS990ScheduleA/PublicSupportPY170Pct00.71630
IRS990ScheduleA/PublicSupportTotal170Amt0428958
IRS990ScheduleA/SubstantialContributorsTotAmt062327
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt057283
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt066002
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0162125
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0161157
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt044718
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0491285
IRS990ScheduleA/TotalSupportAmt0630388
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt050
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt050
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09872
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09872
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt09820
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt115000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt2500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt3500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0DISASTER RELIEF
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1HELEN KELLER SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2COFFEY SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3PLAIN CITY SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt04
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt16
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt21
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt31
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CHARITABLE, RELIGIOUS, SCIENTIFIC OR EDUCATIONAL USES AND PURPOSES FOR WHICH THE ORGANIZATION IS FORMED SHALL BE THOSE WHICH WILL ASSIST, ENCOURAGE, AND PROMOTE THE WELLBEING OF MANKIND AS NOW OR HEREAFTER CONSTITUTED, REGARDLESS OF RACE, COLOR OR CREED, AND WITHOUT IN ANY WAY LIMITING THE GENERALITY OF THE FOREGOING, BUT RATHER IN ILLUSTRATION AND EXPLANATION THEREOF, FOR THE FOLLOWING USES AND PURPOSES, AMONG OTHERS: (A) FOR ASSISTING PUBLIC, CHARITABLE, BENEVOLENT OR EDUCATIONAL INSTITUTIONS, WHETHER SUPPORTED WHOLLY OR IN PART BY PRIVATE ENDOWMENT OR DONATIONS OR BY PUBLIC TAXATION; (B) FOR PROMOTING SCIENTIFIC RESEARCH FOR THE ADVANCEMENT OF HUMAN KNOWLEDGE AND THE ALLEVIATION OF HUMAN SUFFERING AND MORE SPECIFICALLY RESEARCH, ALLEVIATION AND TREATMENT IN THE AREAS OF VISION PROBLEMS, DIABETES, HEARING AND SPEECH DEFECTS, DRUG PROGRAMS AND OTHER PROGRAMS FOR THE HANDICAPPED; (C) FOR PROVIDING SCHOLARSHIPS OR OTHERWISE ASSISTING WORTHY YOUNG MEN OR WOMEN OF SLENDER MEANS IN OBTAINING AN EDUCATION; (D) FOR PROVIDING FUNDS FOR THE CONSTRUCTION AND OPERATION OF A RESEARCH HOSPITAL, CLINIC OR SIMILAR FACILITY; (E) FOR PROVIDING SUPPORT TO OTHER CHARITABLE ORGANIZATIONS; (F) FOR PROVIDING INDIVIDUAL EYE CARE TO THE INDIGENT AND NEEDY; (G) FOR PROVIDING ASSISTANCE TO STATE AND LOCAL GOVERNMENTS OR SUBDIVISIONS THEREOF WHICH SHALL BE FOR THE BENEFIT OF PARKS AND RECREATIONAL AREAS, ETC.; (H) FOR PROVIDING INDIVIDUALS SPEECH AND HEARING CARE TO THE INDIGENT AND NEEDY; AND (I) FOR PROVIDING ASSISTANCE TO VICTIMS OF FLOODS, STORMS, TORNADOS AND OTHER NATURAL DISASTERS AND EMERGENCIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE VOTING MEMBERS OF THE ORGANIZATION ARE THE MEMBERS OF THE BOARD OF TRUSTEES (THE GOVERNING BODY). NON-VOTING MEMBERS ARE ALL MEMBERS IN GOOD STANDING OF ALL LIONS CLUBS ASSOCIATED WITH MULTIPLE DISTRICT 13, OHIO LIONS INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF TRUSTEES (THE GOVERNING BODY) CONSISTS OF: (A) SEVEN (7) ELECTED SUB-DISTRICT TRUSTEES WHO ARE ELECTED BY THE MEMBERSHIP OF THEIR RESPECTIVE SUB-DISTRICTS OF OHIO LIONS MULTIPLE DISTRICT 13. (B) ONE (1) TRUSTEE-AT-LARGE APPOINTED BY THE COUNCIL OF GOVERNORS OF MULTIPLE DISTRICT 13 - OHIO LIONS INC. (C) NOT MORE THAN FIVE (5) NOR LESS THAN TWO (2) APPOINTED TRUSTEES WHO ARE APPOINTED BY THE BOARD OF TRUSTEES. THE BOARD OF TRUSTEES MAY ALSO ELECT TRUSTEES EMERITUS AND TRUST ADVISORS TO SERVE AS NON-VOTING MEMBERS OF THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WILL BE CONDUCTED BY THE BOARD OF TRUSTEES. THE EXECUTIVE SECTRETARY WILL REVIEW AND APPROVE THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES AVAILABLE ALL DOCUMENTS REQUIRED BY LAW.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III, LINE 1, THE ORGANIZATION'S MISSION:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt01054007
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IRS990/TotalAssetsGrp/EOYAmt01054007
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt057283
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt040697
IRS990/TotalFunctionalExpensesGrp/TotalAmt051688
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01001746
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IRS990/TotalOtherCompensationAmt00
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IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt046666
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 470301
IRS990/USAddress/CityNm0BROADVIEW HEIGHTS
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044147
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0HTTPS://WWW.OHIOLIONSFOUNDATION.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DAN LESTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum06145956216
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OHIO LIONS FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0OHIO
ReturnHeader/Filer/EIN0311162338
ReturnHeader/Filer/PhoneNum06145956216
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 470301
ReturnHeader/Filer/USAddress/CityNm0BROADVIEW HEIGHTS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0310800053
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLARK SCHAEFER HACKETT & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04449 EASTON WAY SUITE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043219
ReturnHeader/PreparerPersonGrp/PhoneNum06148852208
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NATOSHA CARR
ReturnHeader/ReturnTs02026-03-17T13:57:56-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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