Civic Intelligence

Highland Lions Club

EIN 51-0152916 • 501(c)4 • Highland, IL

Profile

Civic and social services

P O Box 182Highland, IL 62249
Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • <$500k nonprofits • Source year 2025

Net Margin

22nd percentile

-21%

Higher net margin than 22% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

17th percentile

-46%

Faster asset growth than 17% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

25th percentile

-28%

Faster revenue growth than 25% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$6,663

Down $5,618 (-46%) from 2024

Liabilities

Down

$0

Down $854 (-100%) from 2024

Net Assets

Down

$6,663

Down $4,764 (-42%) from 2024

Revenue

Down

$30,300

Down $11,890 (-28%) from 2024

Expenses

Down

$36,772

Down $6,039 (-14%) from 2024

Net Income

Down

-$6,472

Down $5,851 (-942%) from 2024

Trend Graphs

Balance Sheet Trend

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

$30K$20K$10K$0Assets 2011: $17,492Liabilities 2011: $02011Assets 2012: $16,220Liabilities 2012: $02012Assets 2013: $21,509Liabilities 2013: $2,0712013Assets 2014: $18,368Liabilities 2014: $02014Assets 2015: $8,814Liabilities 2015: $02015Assets 2016: $10,626Liabilities 2016: $02016Assets 2017: $11,256Liabilities 2017: $02017Assets 2018: $18,913Liabilities 2018: $02018Assets 2019: $14,698Liabilities 2019: $02019Assets 2020: $12,736Net Assets 2020: $12,7362020Assets 2021: $8,113Liabilities 2021: $227Net Assets 2021: $7,8862021Assets 2022: $14,454Liabilities 2022: $755Net Assets 2022: $13,6992022Assets 2023: $13,193Liabilities 2023: $1,145Net Assets 2023: $12,0482023Assets 2024: $12,281Liabilities 2024: $854Net Assets 2024: $11,4272024Assets 2025: $6,663Liabilities 2025: $0Net Assets 2025: $6,6632025

Highlighted filing

2025

Assets$6,663
Liabilities$0
Net Assets$6,663

Operations Trend

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

$60K$40K$20K$0-$20KRevenue 2011: $31,855Expenses 2011: $28,619Net Income 2011: $3,2362011Revenue 2012: $34,887Expenses 2012: $36,159Net Income 2012: -$1,2722012Revenue 2013: $34,374Expenses 2013: $31,156Net Income 2013: $3,2182013Revenue 2014: $24,204Expenses 2014: $25,274Net Income 2014: -$1,0702014Revenue 2015: $31,339Expenses 2015: $40,893Net Income 2015: -$9,5542015Revenue 2016: $21,153Expenses 2016: $19,341Net Income 2016: $1,8122016Revenue 2017: $29,465Expenses 2017: $28,835Net Income 2017: $6302017Revenue 2018: $33,110Expenses 2018: $25,453Net Income 2018: $7,6572018Revenue 2019: $25,373Expenses 2019: $29,588Net Income 2019: -$4,2152019Revenue 2020: $21,119Expenses 2020: $23,081Net Income 2020: -$1,9622020Revenue 2021: $18,294Expenses 2021: $23,144Net Income 2021: -$4,8502021Revenue 2022: $36,010Expenses 2022: $30,197Net Income 2022: $5,8132022Revenue 2023: $33,005Expenses 2023: $34,656Net Income 2023: -$1,6512023Revenue 2024: $42,190Expenses 2024: $42,811Net Income 2024: -$6212024Revenue 2025: $30,300Expenses 2025: $36,772Net Income 2025: -$6,4722025

Highlighted filing

2025

Revenue$30,300
Expenses$36,772
Net Income-$6,472

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.66$0.00$6.66$30.3$36.8$6.47
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.3$0.85$11.4$42.2$42.8$0.62
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.2$1.15$12.0$33.0$34.7$1.65
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.5$0.76$13.7$36.0$30.2$5.81
2021Detailed filing. Detailed filing data is available for this year.$8.11$0.23$7.89$18.3$23.1$4.85
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.7$12.7$21.1$23.1$1.96
2019Summary only. Only limited summary data is available for this year.$14.7$0.00$25.4$29.6$4.22
2018Summary only. Only limited summary data is available for this year.$18.9$0.00$33.1$25.5$7.66
2017Summary only. Only limited summary data is available for this year.$11.3$0.00$29.5$28.8$0.63
2016Summary only. Only limited summary data is available for this year.$10.6$0.00$21.2$19.3$1.81
2015Summary only. Only limited summary data is available for this year.$8.81$0.00$31.3$40.9$9.55
2014Summary only. Only limited summary data is available for this year.$18.4$0.00$24.2$25.3$1.07
2013Summary only. Only limited summary data is available for this year.$21.5$2.07$34.4$31.2$3.22
2012Summary only. Only limited summary data is available for this year.$16.2$0.00$34.9$36.2$1.27
2011Summary only. Only limited summary data is available for this year.$17.5$0.00$31.9$28.6$3.24
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Dec 22, 2021
Return Version
2020v4.0
Gross Receipts
$25,584
Mission and Program Overview

Mission

Civic and social services

Program Services

DescriptionGrantsExpenses
PROVIDE FOR SIGHT AND HEARING DEVICES FOR LOCAL NEEDY PERSONS AS WELL AS PROMOTE PROGRAMS FOR YOUTH. OVER 300 PERSONS ASSISTED.$11,741$14,864
PARTICIPATE IN AND PROMOTE STATE AND NATIONAL PROGRAMS FOR VISION/HEARING IMPAIRED PERSONS WORLDWIDE. THOUSANDS OF PERSONS ASSISTED.$2,325$4,925
PROMOTE THE GENERAL PROGRAMS OF THE LIONS INTERNATIONAL AND STATE ORGANIZATIONS-$3,355
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
LARRY NIGGLI3rd Vice Pre-$0--
DENNIS FOEHNERTreasurer-$0--
JAMES CRASELion Tamer-$0--
ED CAMPBELLPresident-$0--
KATIE HENRICKS2nd Vice Pre-$0--
TOM MANNION1st Vice Pre-$0--
JAN KREUTZBERGDirector-$0--
IRVING GRAYSecretary-$0--
DENA HENRICKSTail Twister-$0--
FRANK PRUSADirector-$0--
DAVID STEINERDirector-$0--
STAN GIFFHORNDirector-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bratwurst Stand$10,014$10,014$3,826$6,188
Total Events$10,014$10,014$3,826$6,188
Filing and Contact Details

Filer

Filer Name
Highland Lions Club
EIN
51-0152916
Phone
6186549727
Address
P O BOX 182, HIGHLAND, IL 62249

Signing Officer

Name
Dennis Foehner
Title
Treasurer
Phone
6186549727
Signed
2021-12-22
Discuss with paid preparer
Yes

Preparer

Firm
Homer H Rusteberg CPA Pc
Address
722 BROADWAY, HIGHLAND, IL 62249
Preparer
Homer H Rusteberg
Phone
6186547537
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses insurance 635 chamber dues 123 total 758

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 0 227

Raw XML Appendix166 raw XML fields

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

Path#Value
CompensationExplanation/CompensationExplanationGrp/PersonNm0LARRY NIGGLI
CompensationExplanation/CompensationExplanationGrp/PersonNm1DENNIS FOEHNER
CompensationExplanation/CompensationExplanationGrp/PersonNm2JAMES CRASE
CompensationExplanation/CompensationExplanationGrp/PersonNm3ED CAMPBELL
CompensationExplanation/CompensationExplanationGrp/PersonNm4KATIE HENRICKS
CompensationExplanation/CompensationExplanationGrp/PersonNm5TOM MANNION
CompensationExplanation/CompensationExplanationGrp/PersonNm6JAN KREUTZBERG
CompensationExplanation/CompensationExplanationGrp/PersonNm7IRVING GRAY
CompensationExplanation/CompensationExplanationGrp/PersonNm8DENA HENRICKS
CompensationExplanation/CompensationExplanationGrp/PersonNm9FRANK PRUSA
CompensationExplanation/CompensationExplanationGrp/PersonNm10DAVID STEINER
CompensationExplanation/CompensationExplanationGrp/PersonNm11STAN GIFFHORN
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BenefitsPaidToOrForMembersAmt05320
IRS990EZ/BooksInCareOfDetail/PersonNm0DENNIS FOEHNER
IRS990EZ/BooksInCareOfDetail/PhoneNum06186549727
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0230 COVENTRY WAY
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HIGHLAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd062249
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt012736
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt08113
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt01087
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-4850
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt012736
IRS990EZ/Form990TotalAssetsGrp/EOYAmt08113
IRS990EZ/FundraisingGrossIncomeAmt018303
IRS990EZ/GrantsAndSimilarAmountsPaidAmt014066
IRS990EZ/GrossReceiptsAmt025584
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt06194
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt012736
IRS990EZ/NetAssetsOrFundBalancesEOYAmt07886
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt012736
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt07886
IRS990EZ/OccupancyRentUtltsAndMaintAmt03000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt7000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt8000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt9000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LARRY NIGGLI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DENNIS FOEHNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JAMES CRASE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ED CAMPBELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4KATIE HENRICKS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5TOM MANNION
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JAN KREUTZBERG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7IRVING GRAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8DENA HENRICKS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9FRANK PRUSA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10DAVID STEINER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11STAN GIFFHORN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt03RD VICE PRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2LION TAMER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt42ND VICE PRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt51ST VICE PRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8TAIL TWISTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0758
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0CIVIC AND SOCIAL SERVICES
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE FOR SIGHT AND HEARING DEVICES FOR LOCAL NEEDY PERSONS AS WELL AS PROMOTE PROGRAMS FOR YOUTH. OVER 300 PERSONS ASSISTED.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PARTICIPATE IN AND PROMOTE STATE AND NATIONAL PROGRAMS FOR VISION/HEARING IMPAIRED PERSONS WORLDWIDE. THOUSANDS OF PERSONS ASSISTED.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2PROMOTE THE GENERAL PROGRAMS OF THE LIONS INTERNATIONAL AND STATE ORGANIZATIONS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt011741
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt12325
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt014864
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt14925
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt23355
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt07290
IRS990EZ/SpecialEventsNetIncomeLossAmt011013
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IL
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0227
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt023144
IRS990EZ/TotalProgramServiceExpensesAmt023144
IRS990EZ/TotalRevenueAmt018294
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt03826
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BRATWURST STAND
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt010014
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt010014
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt010014
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt010014
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt06188
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03826
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03826
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES INSURANCE 635 CHAMBER DUES 123 TOTAL 758
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 227
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DENNIS FOEHNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06186549727
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-12-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HIGHLAND LIONS CLUB
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0510152916
ReturnHeader/Filer/PhoneNum06186549727
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 182
ReturnHeader/Filer/USAddress/CityNm0HIGHLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd062249
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371165051
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOMER H RUSTEBERG CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0722 BROADWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HIGHLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd062249
ReturnHeader/PreparerPersonGrp/PhoneNum06186547537
ReturnHeader/PreparerPersonGrp/PreparationDt02021-12-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HOMER H RUSTEBERG
ReturnHeader/ReturnTs02021-12-28T10:54:35-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DENNIS
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FOEHNER
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

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