Civic Intelligence

Lions Club International

EIN 61-6025371 • 501(c)4 • Lexington, KY

Profile

Promote the theory and practice of the principles of good government and good citizenship and to take an active interest in the civic, social and moral welfare of the community.

PO Box 11546Lexington, KY 40576-1546

n/A

Siviq Scores

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

Liabilities / Assets

66th percentile

0.15x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.49x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

57th percentile

13%

Higher net margin than 57% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

67th percentile

$3,000

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

55th percentile

5.5%

Faster asset growth than 55% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-11%

Faster revenue growth than 18% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,482,672

Up $76,897 (+5.5%) from 2023

Liabilities

Up

$215,350

Up $20,243 (+10%) from 2023

Net Assets

Up

$1,267,322

Up $56,654 (+4.7%) from 2023

Revenue

Down

$435,307

Down $54,271 (-11%) from 2023

Expenses

Up

$378,653

Up $60,956 (+19%) from 2023

Net Income

Down

$56,654

Down $115,227 (-67%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $672,884Liabilities 2010: $5,000Net Assets 2010: $667,8842010Assets 2011: $787,578Liabilities 2011: $5,000Net Assets 2011: $782,5782011Assets 2012: $700,718Liabilities 2012: $0Net Assets 2012: $700,7182012Assets 2013: $720,365Liabilities 2013: $10,000Net Assets 2013: $710,3652013Assets 2014: $737,084Liabilities 2014: $20,410Net Assets 2014: $716,6742014Assets 2015: $710,800Liabilities 2015: $23,949Net Assets 2015: $686,8512015Assets 2016: $664,754Liabilities 2016: $37,209Net Assets 2016: $627,5452016Assets 2017: $620,763Liabilities 2017: $25,658Net Assets 2017: $595,1052017Assets 2018: $636,114Liabilities 2018: $35,867Net Assets 2018: $600,2472018Assets 2019: $951,448Liabilities 2019: $82,860Net Assets 2019: $868,5882019Assets 2020: $630,033Liabilities 2020: $16,150Net Assets 2020: $613,8832020Assets 2021: $1,142,690Liabilities 2021: $178,737Net Assets 2021: $963,9532021Assets 2022: $1,188,981Liabilities 2022: $150,194Net Assets 2022: $1,038,7872022Assets 2023: $1,405,775Liabilities 2023: $195,107Net Assets 2023: $1,210,6682023Assets 2024: $1,482,672Liabilities 2024: $215,350Net Assets 2024: $1,267,3222024

Highlighted filing

2024

Assets$1,482,672
Liabilities$215,350
Net Assets$1,267,322

Operations Trend

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

$600K$400K$200K$0-$200K-$400KExpenses 2010: $291,2632010Expenses 2011: $301,0812011Expenses 2012: $313,7002012Expenses 2013: $159,0372013Revenue 2014: $173,834Expenses 2014: $167,525Net Income 2014: $6,3092014Revenue 2015: $201,824Expenses 2015: $231,647Net Income 2015: -$29,8232015Revenue 2016: $148,289Expenses 2016: $207,595Net Income 2016: -$59,3062016Revenue 2017: $209,158Expenses 2017: $241,598Net Income 2017: -$32,4402017Revenue 2018: $246,628Expenses 2018: $241,486Net Income 2018: $5,1422018Revenue 2019: $496,034Expenses 2019: $227,693Net Income 2019: $268,3412019Revenue 2020: $58,177Expenses 2020: $312,882Net Income 2020: -$254,7052020Revenue 2021: $438,698Expenses 2021: $88,628Net Income 2021: $350,0702021Revenue 2022: $346,510Expenses 2022: $271,676Net Income 2022: $74,8342022Revenue 2023: $489,578Expenses 2023: $317,697Net Income 2023: $171,8812023Revenue 2024: $435,307Expenses 2024: $378,653Net Income 2024: $56,6542024

Highlighted filing

2024

Revenue$435,307
Expenses$378,653
Net Income$56,654

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.48$0.22$1.27$0.44$0.38$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.41$0.20$1.21$0.49$0.32$0.17
2022Detailed filing. Detailed filing data is available for this year.$1.19$0.15$1.04$0.35$0.27$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.14$0.18$0.96$0.44$0.09$0.35
2020Detailed filing. Detailed filing data is available for this year.$0.63$0.02$0.61$0.06$0.31$0.25
2019Detailed filing. Detailed filing data is available for this year.$0.95$0.08$0.87$0.50$0.23$0.27
2018Detailed filing. Detailed filing data is available for this year.$0.64$0.04$0.60$0.25$0.24$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.62$0.03$0.60$0.21$0.24$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.66$0.04$0.63$0.15$0.21$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.71$0.02$0.69$0.20$0.23$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.74$0.02$0.72$0.17$0.17$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.01$0.71$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.00$0.70$0.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.01$0.78$0.30
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.01$0.67$0.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2024
Return Version
2023v6.0
Gross Receipts
$1,052,554
Mission and Program Overview

Mission

To promote the theory and practice of the principles of good government and good citizenship. To take an active interest in the civic, social and moral welfare of the community.

Promote the theory and practice of the principles of good government and good citizenship and to take an active interest in the civic, social and moral welfare of the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,001,024$1,108,451▲ $107,427
Land, Buildings, and Equipment, Net$392,582$364,248▼ $28,334
Accounts Receivable$12,169$9,973▼ $2,196
Total Assets$1,405,775$1,482,672▲ $76,897
Liabilities
Accounts Payable and Accrued Expenses$174,437$175,780▲ $1,343
Other Liabilities$20,670$39,570▲ $18,900
Total Liabilities$195,107$215,350▲ $20,243
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,210,668$1,267,322▲ $56,654
Total Net Assets Fund Balance$1,210,668$1,267,322▲ $56,654
Total Liabilities and Net Assets / Fund Balance$1,405,775$1,482,672▲ $76,897

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$340,274$905,675$1,245,949
Equipment$23,974$47,378$71,352
Compensation and Service Providers

Employees

NameTitleBaseTotal
COO Ee ShelbySecretary &$3,000$3,000

Board Members and Trustees

NameTitle
Zadie RyanPresident
Mac Ferguson1st VP & Director
Ann Boyd2nd VP & Director
Barry BoggsDirector
Brenda IsonDirector
Eugene MccordDirector
Jane ConroyDirector
Kelly EastonDirector
Ron MossottiDirector
Tanya TorpDirector
Walt ColemanDirector
Jewellan MorrisonImmediate Pa
Bea ChapinTreasurer &
Revenue and Support

Revenue Composition

Contributions and Grants
$31,915
Program Service Revenue
$6,490
Investment Income
$0
Other Revenue
$396,902
All Other Contributions
$22,694
Change in Net Assets
$56,654
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$246,841
Other Expenses$128,812
Salaries, Compensation, and Employee Benefits$3,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$246,841--$246,841
Depreciation Depletion$28,333--$28,333
Insurance-$13,552-$13,552
Conferences and Meetings-$11,335-$11,335
Other Expenses$6,654$6,398-$6,398
Office Expenses-$5,703-$5,703
Current Officers, Directors, Trustees, and Key Employees-$3,000-$3,000
Fees for Services Accounting-$2,169-$2,169
Occupancy-$1,350-$1,350
Total Functional Expenses$335,146$43,507$0$378,653
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lexington Lions Club Endowment IncLexington, KY501c3General Support$117,500
Leader Dogs for the BlindRochester Hills, MI501c3General Support$17,000
Kentucky Lions Eye FoundationLouisville, KY501c3General Support$15,000
Step by StepLexington, KY501c3General Support$10,500
Itn BluegrassLexington, KY501c3General Support$10,000
Unshackled by Love MinistriesLexington, KY501c3General Support$10,000
A Caring PlaceLexington, KY501c3General Support$8,000
Envision Blind SportsCranberry Township, PA501c3General Support$7,500
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$957,332
Fundraising Direct Expenses$617,247
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bluegrass Fair$957,332$957,332$617,247$340,085
Total Events$957,332$957,332$617,247$340,085
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Food Booth Rental Income$29,570
Capital Improvement$10,000
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, Page 6, Part VI, Line 11B

Board reviews draft form 990 prior to electronic filing.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Lions Club International
EIN
61-6025371
Phone
8592101545
Address
PO BOX 11546, LEXINGTON, KY 40576-1546

Signing Officer

Name
Zadie Ryan
Title
President
Phone
8592101545
Signed
2024-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Zadie Ryan
Formed
1941
Legal Domicile
Ky
Voting Board Members
14
Independent Board Members
14
Employees
0

Preparer

Firm
Switzer Mcgaughey & King Psc
Address
811 CORPORATE DR STE 303, LEXINGTON, KY 40503
Preparer
Daniel a King
Phone
8592235353
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Other activities related to exempt purpose.

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IRS990/MissionDesc0PROMOTE THE THEORY AND PRACTICE OF THE PRINCIPLES OF GOOD GOVERNMENT AND GOOD CITIZENSHIP AND TO TAKE AN ACTIVE INTEREST IN THE CIVIC, SOCIAL AND MORAL WELFARE OF THE COMMUNITY.
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc1EYEGLASS PROGRAM EXPENSE
IRS990/OtherExpensesGrp/Desc2HEARING & SPEECH COMMITTE
IRS990/OtherExpensesGrp/Desc3STATE & INT'L DUES
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IRS990/OtherRevenueMiscGrp/Desc0RENTAL INCOME
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS GOVT GRANTS
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ZADIE RYAN
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IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE HEARING SCREENING EXAMS AT OUR FAIR AND OTHER LOCATIONS IN OUR COUNTY. PROVIDE HEARING AIDS AND COLLECT USED HEARING AIDS TO BE REBUILT AND REUSED. HEARING AND SPEECH ACTION PROVIDES HEARING SCREENING EVENTS, OPERATES A HEARING AID BANK, AND FUNDS SPECIAL PROGRAMS FOR THE INTERPRETER TRAINING FOR SIGN LANGUAGE AT EASTERN KENTUCKY UNIVERSITY. THIS PROGRAM ALSO PROVIDES AN ANNUAL CAMP FOR THOSE WHO ARE BOTH BLIND AND DEAF.
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IRS990/ProgSrvcAccomActy3Grp/Desc0DIABETES AWARENESS DISTRIBUTES INFORMATION AND OFFERS TESTING FOR DIABETES, WHICH IS THE LEADING CAUSE OF BLINDNESS. WE SPONSOR BOTH DAY AND WEEK LONG CAMPS FOR DIABETIC CHILDREN EACH YEAR.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt040603
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER ACTIVITIES RELATED TO EXEMPT PURPOSE.
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0905675
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IRS990ScheduleD/EquipmentGrp/BookValueAmt023974
IRS990ScheduleD/EquipmentGrp/DepreciationAmt047378
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt071352
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED FOOD BOOTH RENTAL INCOME
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CAPITAL IMPROVEMENT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0364248
IRS990ScheduleD/TotalLiabilityAmt039570
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0617247
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BLUEGRASS FAIR
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0957332
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0957332
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0340085
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt7GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0LEXINGTON LIONS CLUB ENDOWMENT INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1UNSHACKLED BY LOVE MINISTRIES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2A CARING PLACE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3KENTUCKY LIONS EYE FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4ENVISION BLIND SPORTS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5ITN BLUEGRASS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6LEADER DOGS FOR THE BLIND
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt7STEP BY STEP
IRS990ScheduleI/RecipientTable/RecipientEIN0611126663
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 11546
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1PO BOX 13543
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt21870 ARMSTRONG MILL ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt36400 DUTCHMANS PKWY
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt48000 CRANBERRY SPRINGS DR
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt5219 E SHORT ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt61039 S ROCHESTER RD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt73320 TATES CREEK RD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine2Txt0SUITE 310
IRS990ScheduleI/RecipientTable/USAddress/AddressLine2Txt1SUITE 200
IRS990ScheduleI/RecipientTable/USAddress/CityNm0LEXINGTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm1LEXINGTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm2LEXINGTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm3LOUISVILLE
IRS990ScheduleI/RecipientTable/USAddress/CityNm4CRANBERRY TOWNSHIP
IRS990ScheduleI/RecipientTable/USAddress/CityNm5LEXINGTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm6ROCHESTER HILLS
IRS990ScheduleI/RecipientTable/USAddress/CityNm7LEXINGTON
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0KY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1KY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2KY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3KY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd4PA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd5KY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd6MI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd7KY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd040576
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd140583
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IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER ACTIVITIES RELATED TO EXEMPT PURPOSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD REVIEWS DRAFT FORM 990 PRIOR TO ELECTRONIC FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LEXINGTON LIONS CLUB ENDOWMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1LIONS CLUB INTERNATIONAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0611126663
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0KY

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