Civic Intelligence

Wisconsin Lions Foundation Inc.

990 • Fiscal year 2017 • EIN 39-0988901

Jan 01, 2017 to Dec 31, 2017 • Filed on Feb 20, 2018

3834 County Road ARosholt, WI 54473

(715) 677-4969

Siviq Scores

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

Liabilities / Assets

34th percentile

0.03x

Higher debt load relative to assets than 34% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

39th percentile

0.06x

Higher debt load relative to revenue than 39% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

43rd percentile

0.8%

Higher net margin than 43% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

73rd percentile

$108,765

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

36th percentile

-0.6%

Faster asset growth than 36% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

45th percentile

2.4%

Faster revenue growth than 45% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$4,766,776

Down $27,191 (-0.6%) from 2016

Net Assets

Up

$4,643,937

Up $17,719 (+0.4%) from 2016

Liabilities

Down

$122,839

Down $44,910 (-27%) from 2016

Revenue

Up

$2,191,222

Up $50,885 (+2.4%) from 2016

Expenses

Up

$2,173,503

Up $173,465 (+8.7%) from 2016

Net Income

Down

$17,719

Down $122,580 (-87%) from 2016

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $11,285,136Liabilities 2010: $434,436Net Assets 2010: $10,850,7002010Assets 2011: $11,344,721Liabilities 2011: $301,708Net Assets 2011: $11,043,0132011Assets 2012: $4,438,852Liabilities 2012: $135,638Net Assets 2012: $4,303,2142012Assets 2013: $4,768,380Liabilities 2013: $116,048Net Assets 2013: $4,652,3322013Assets 2014: $4,680,090Liabilities 2014: $104,187Net Assets 2014: $4,575,9032014Assets 2015: $4,586,442Liabilities 2015: $100,523Net Assets 2015: $4,485,9192015Assets 2016: $4,793,967Liabilities 2016: $167,749Net Assets 2016: $4,626,2182016Assets 2017: $4,766,776Liabilities 2017: $122,839Net Assets 2017: $4,643,9372017Assets 2018: $4,739,589Liabilities 2018: $103,326Net Assets 2018: $4,636,2632018Assets 2019: $4,511,592Liabilities 2019: $118,247Net Assets 2019: $4,393,3452019Assets 2020: $5,040,500Liabilities 2020: $110,010Net Assets 2020: $4,930,4902020Assets 2021: $5,796,659Liabilities 2021: $115,189Net Assets 2021: $5,681,4702021Assets 2022: $6,331,445Liabilities 2022: $124,383Net Assets 2022: $6,207,0622022Assets 2023: $6,335,328Liabilities 2023: $146,501Net Assets 2023: $6,188,8272023Assets 2024: $6,467,325Liabilities 2024: $155,225Net Assets 2024: $6,312,1002024

Highlighted filing

2017

Assets$4,766,776
Liabilities$122,839
Net Assets$4,643,937

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,667,8802010Expenses 2011: $1,865,3562011Revenue 2012: $1,889,048Expenses 2012: $1,734,830Net Income 2012: $154,2182012Revenue 2013: $1,991,543Expenses 2013: $1,692,379Net Income 2013: $299,1642013Revenue 2014: $1,721,802Expenses 2014: $1,798,231Net Income 2014: -$76,4292014Revenue 2015: $2,049,975Expenses 2015: $2,139,959Net Income 2015: -$89,9842015Revenue 2016: $2,140,337Expenses 2016: $2,000,038Net Income 2016: $140,2992016Revenue 2017: $2,191,222Expenses 2017: $2,173,503Net Income 2017: $17,7192017Revenue 2018: $2,124,826Expenses 2018: $2,132,500Net Income 2018: -$7,6742018Revenue 2019: $1,986,253Expenses 2019: $2,229,171Net Income 2019: -$242,9182019Revenue 2020: $2,260,405Expenses 2020: $1,723,266Net Income 2020: $537,1392020Revenue 2021: $2,674,494Expenses 2021: $1,923,514Net Income 2021: $750,9802021Revenue 2022: $2,678,141Expenses 2022: $2,110,593Net Income 2022: $567,5482022Revenue 2023: $2,648,592Expenses 2023: $2,679,079Net Income 2023: -$30,4872023Revenue 2024: $3,118,072Expenses 2024: $3,010,930Net Income 2024: $107,1422024

Highlighted filing

2017

Revenue$2,191,222
Expenses$2,173,503
Net Income$17,719
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Feb 20, 2018
Return Version
2017v2.2
Gross Receipts
$2,241,414
Mission and Program Overview

Mission

To provide recreational activities to disabled people in wisconsin and to promote sight and hearing programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,638,450$3,667,895▲ $29,445
Savings and Temporary Cash Investments$1,011,864$934,093▼ $77,771
Pledges and Grants Receivable-$72,247-
Accounts Receivable$104,118$47,557▼ $56,561
Prepaid Expenses and Deferred Charges$25,705$25,371▼ $334
Inventories for Sale or Use$13,330$19,113▲ $5,783
Cash and Non-Interest-Bearing Accounts$500$500→ $0
Total Assets$4,793,967$4,766,776▼ $27,191
Liabilities
Accounts Payable and Accrued Expenses$161,922$116,634▼ $45,288
Deferred Revenue$5,827$6,205▲ $378
Total Liabilities$167,749$122,839▼ $44,910
Net Assets / Fund Balance
Unrestricted Net Assets$4,264,461$4,292,640▲ $28,179
Temporarily Rstr Net Assets$361,757$351,297▼ $10,460
Total Net Assets Fund Balance$4,626,218$4,643,937▲ $17,719
Total Liabilities and Net Assets / Fund Balance$4,793,967$4,766,776▼ $27,191

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,294,121$1,072,098$4,366,219
Equipment$235,260$881,111$1,116,371
Land$138,514-$138,514

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$10,934,296$140,000▲ $600,379$100,000$11,540,744
2016$10,396,320$328,075▲ $464,474$223,069$10,934,296
2015$10,079,391$666,211▼ $101,599-$10,396,320
2014$9,100,673$647,551▲ $549,886$188,742$10,079,391
2013$7,793,563$457,106▲ $1,216,147$338,104$9,100,673
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Evett HartvigExecutive DiFT$74,539$34,226$108,765

Board Members and Trustees

NameTitle
John DicksonPresident
Bill SchmittDirector
Bradely BarthDirector
Darrel BlankDirector
Deb FolwarskiDirector
Delores LafaiveDirector
Don NelsonDirector
Dwaine HabratDirector
Erv ZieseDirector
Harry HelwigDirector
Marcia KnappDirector
Mike MartinDirector
Pat FureyDirector
Peter AndreDirector
Phyllis WilderDirector
Shirley LemkeDirector
Stacey NessethDirector
Steve VerkuilenDirector
Tom BerendesDirector
Tracy DeangelisDirector
Wendy HartmannDirector
Tal JanowitzSecretary
Mary VriezeTreasurer
Jo MarsonVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Pam GeisGrant AdminW215 NORTHERY ROAD, Dousman, WI 53118$117,970
Revenue and Support

Revenue Composition

Contributions and Grants
$1,926,182
Program Service Revenue
$174,749
Investment Income
$2,172
Other Revenue
$88,119
All Other Contributions
$1,541,055
Change in Net Assets
$17,719

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,191,222
Revenue Not Reported on Form 990
$50,192
Total Revenue per Audited Statements
$2,241,414
Total Revenue per Form 990
$2,191,222
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,135,033
Other Expenses$1,038,470
Total Fundraising Expense$94,529
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$413,415$369,645-$783,060
Occupancy-$201,561-$201,561
Other Employee Benefits$54,099$86,654-$140,753
All Other Expenses$836,044$-757,217$57,959$136,786
Current Officers, Directors, Trustees, and Key Employees$57,428$51,337-$108,765
Insurance$18,489$81,418-$99,907
Depreciation Depletion$35,479$50,677-$86,156
Payroll Taxes$35,140$48,408-$83,548
Office Expenses-$51,570-$51,570
Other Expenses$89,442$2,197$36,570$38,767
Travel-$22,328-$22,328
Pension Plan Contributions$5,641$13,266-$18,907
Fees for Services Accounting-$18,531-$18,531
Fees for Services Other-$9,100-$9,100
Total Functional Expenses$1,829,499$249,475$94,529$2,173,503

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,223,695
Expenses per Audited Statements$2,173,503
Total Expenses per Form 990$2,173,503
Expenses Not Reported on Form 990$50,192
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$41,470
Fundraising Gross Income$18,074
Fundraising Direct Expenses$15,379
Gaming Direct Expenses$10,564
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$38,052$11,435$10,955$480
Hustle Smore$11,047$5,515$4,424$1,091
Total Events$49,099$16,950$15,379$1,571
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

The board members have the power to elect or appoint one or more members of the governing body.

Form 990, Page 6, Part VI, Line 7B

Governance decisions of the organization are subject to the approval of members.

Form 990, Page 6, Part VI, Line 11B

The 990 is reviewed by the executive director, accountant and governing board prior to filing.

Form 990, Page 6, Part VI, Line 12C

The foundation strictly prohibits its directors, officers, and other employees from engaging in conduct which involves a conflict with the interests of the foundation.

Form 990, Page 6, Part VI, Line 15A

The executive director's compensation is reviewed annually by the board of directors. Increases in salary are determined on the basis of performance, adherence to wisconsin lions foundation's policies and procedures, and the ability to meet or exceed duties per job description and achieve performance goals. Increases in salary must always be within budget allowances.

Form 990, Page 6, Part VI, Line 15B

Other officers- and key employees' salaries are reviewed once a year. The salary ranges and hourly wage schedules will be adjusted on an ongoing basis.

Form 990, Page 6, Part VI, Line 19

Governing documents, confict of interest policy, and the financial statements are made available to the public at the foundation's location upon request.

Filing and Contact Details

Filer

Filer Name
Wisconsin Lions Foundation Inc
EIN
39-0988901
Phone
7156774969
Address
3834 COUNTY ROAD A, ROSHOLT, WI 54473

Signing Officer

Name
John Dickson
Title
President
Phone
7156774969
Signed
2018-02-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Dickson
Formed
1956
Legal Domicile
Wi
Voting Board Members
24
Independent Board Members
24
Employees
117
Volunteers
130

Preparer

Firm
Kerberrose Sc
Address
115 E 5TH ST, SHAWANO, WI 54166
Preparer
Karen Kerber CPA
Phone
7155269400
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Special events - cost of goods sold 25,943 inventory - cost of goods sold 24,249 special events - cost of goods sold -25,943 inventory - cost of goods sold -24,249

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The intended use of the funds is to support the operations of wisconsin lions foundation, inc.

Schedule D, Page 3, Part X

The organization is a charitable organization under section 501(c)(3) of the internal revenue code, and thus is exempt from income taxes. Gifts, grants and bequests are deductible by donors within limitations of the internal revenue code. However, income from certain activities not directly related to the organization's tax-exempt purpose is subject to taxation as unrelated business income. The organization continually evaluates its tax positions, changes in tax law and new authoritative rulings for potential implications to its tax status. The organization's federal returns are subject to examination generally for three years after they are filed and its state returns generally for four years after they are filed.

Schedule D, Page 4, Part XI, Line 2D

Special events - cost of goods sold 25,943 inventory - cost of goods sold 24,249

Schedule D, Page 4, Part XII, Line 2D

Special events - cost of goods sold 25,943 inventory - cost of goods sold 24,249

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IRS990/Form990PartVIISectionAGrp/PersonNm15JO MARSON
IRS990/Form990PartVIISectionAGrp/PersonNm16DON NELSON
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IRS990/Form990PartVIISectionAGrp/PersonNm18MIKE MARTIN
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IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24EXECUTIVE DI
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IRS990/FundraisingDirectExpensesAmt015379
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IRS990/GamingDirectExpensesAmt010564
IRS990/GamingGrossIncomeAmt041470
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IRS990/InsuranceGrp/ProgramServicesAmt018489
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IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
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IRS990/ProgramServiceRevenueGrp/Desc0RCC INCOME
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IRS990/ProgSrvcAccomActy2Grp/Desc0WISCONSIN LIONS SIGHT AND USED EYEGLASS PROGRAMS-OVER ONE MILLION PAIRS OF GLASSES ARE PROCESSED ANNUALLY. EYEGLASSES RECEIVED AT THE EYEGLASS FACILITY ARE SORTED, CLEANED, CATEGORIZED, BAGGED, AND BOXED IN PREPARATION FOR SHIPMENT TO DEVELOPING COUNTRIES. THESE PROGRAMS ALSO PROVIDE MATERIALS (IE BROCHURES, DVD'S, ETC.) TO THE PUBLIC THROUGH LIONS CLUBS REGARDING THE HEALTH RISKS OF DIABETES AND HOW TO MANAGE OR PREVENT THE DISEASE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0321805
IRS990/ProgSrvcAccomActy3Grp/Desc0LIONS HEARING PROGRAM - PROMOTES PUBLIC AWARENESS OF THE SCOPE OF HEARING LOSS AND ITS EFFECT ON THE INDIVIDUAL AND SOCIETY. THE PROGRAM ALSO INCREASES PUBLIC KNOWLEDGE ABOUT PREVENTION, RECOGNITION, AND TREATMENT FOR THE HARD OF HEARING AND COLLECTS AND RECYCLES BOTH FUNCTIONING AND NON- FUNCTIONING USED HEARING AIDS FOR SALVAGE CREDIT, ALLOWING THE PURCHASE OF NEW HEARING AIDS FOR RECIPIENTS OF THE LIONS HEARING PROJECT.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0104771
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01835859
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt018670
IRS990/PYOtherExpensesAmt0927087
IRS990/PYOtherRevenueAmt083915

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.47$0.16$6.31$3.12$3.01$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.34$0.15$6.19$2.65$2.68$0.03
2022Detailed filing. Detailed filing data is available for this year.$6.33$0.12$6.21$2.68$2.11$0.57
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.80$0.12$5.68$2.67$1.92$0.75
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$5.04$0.11$4.93$2.26$1.72$0.54
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.51$0.12$4.39$1.99$2.23$0.24
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.74$0.10$4.64$2.12$2.13$0.01
2017Detailed filing. Detailed filing data is available for this year.$4.77$0.12$4.64$2.19$2.17$0.02
2016Detailed filing. Detailed filing data is available for this year.$4.79$0.17$4.63$2.14$2.00$0.14
2015Detailed filing. Detailed filing data is available for this year.$4.59$0.10$4.49$2.05$2.14$0.09
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.68$0.10$4.58$1.72$1.80$0.08
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.77$0.12$4.65$1.99$1.69$0.30
2012Summary only. Only limited summary data is available for this year.$4.44$0.14$4.30$1.89$1.73$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.3$0.30$11.0$1.87
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.3$0.43$10.9$1.67
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • $1M-$5M nonprofits