Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
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OMB No. 1545-0047
2021
Open to Public Inspection
A For the 2021 calendar year, or tax year beginning 07-01-2022 , and ending 06-30-2023
BCheck if applicable:
CName of organization
The International Association of Lions Clubs
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
300 W 22ND ST
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
OAK BROOK, IL605238842
D Employer identification number

36-1263962
E Telephone number

G Gross receipts $ 136,450,050
F Name and address of principal officer:
Catherine M Rizzo
300 W 22ND ST
OAK BROOK,IL605238842
I
Tax-exempt status: ( 4 ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.LIONSCLUBS.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number MediumBullet  
K Form of organization:  
L Year of formation: 1919
M State of legal domicile: IL
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: To empower Lions clubs, volunteers, and partners to improve health and well-being, strengthen communities, and support those in need through humanitarian services that impact lives globally, and encourage peace and international understanding.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 40
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 40
5 Total number of individuals employed in calendar year 2021 (Part V, line 2a) ...... 5 285
6 Total number of volunteers (estimate if necessary) ............. 6 1,341,710
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 0
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 175,000 8
9 Program service revenue (Part VIII, line 2g) ......... 58,610,700 63,414,775
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 5,925,722 5,376,228
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) -1,228,977 -1,504,127
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 63,482,445 67,286,884
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 628,939 699,947
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 24,772,517 25,424,598
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 41,678,937 52,382,155
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 67,080,393 78,506,700
19 Revenue less expenses. Subtract line 18 from line 12....... -3,597,948 -11,219,816
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 181,174,162 178,312,521
21 Total liabilities (Part X, line 26)............. 26,355,775 23,865,005
22 Net assets or fund balances. Subtract line 21 from line 20..... 154,818,387 154,447,516
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
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Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2021)
Form 990 (2021)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: To empower Lions clubs, volunteers, and partners to improve health and well-being, strengthen communities, and support those in need through humanitarian services that impact lives globally, and encourage peace and international understanding.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 14,327,761 including grants of $ 0 ) (Revenue $ 0 )
DISTRICT AND CLUB OFFICERS AND ADMINISTRATION - THE DISTRICT GOVERNOR TEAM, CLUB OFFICERS AND LIONS CLUBS INTERNATIONAL STAFF ARE RESPONSIBLE FOR ENSURING THAT CLUBS AND MEMBERS FURTHER THE PURPOSES OF LIONS CLUBS INTERNATIONAL AND ARE RESPONSIBLE FOR PROMOTING EFFECTIVE MEMBERSHIP GROWTH AND NEW CLUB ORGANIZATION. ALSO INCLUDED IN THIS PROGRAM IS THE DISTRICT GOVERNORS-ELECT (DGE) SEMINAR, WHICH IS AN INTENSIVE TRAINING SEMINAR DESIGNED TO EQUIP DISTRICT GOVERNOR-ELECT WITH THE KNOWLEDGE, VISION, AND SKILLS NECESSARY TO STRENGTHEN AND BUILD LIONS CLUBS INTERNATIONAL.
4b (Code:   ) (Expenses $ 7,987,532 including grants of $ 0 ) (Revenue $ 1,858,192 )
INTERNATIONAL CONVENTION - EACH YEAR 15,000-20,000 LIONS ATTEND AN IN-PERSON INTERNATIONAL CONVENTION HELD ANNUALLY IN A DIFFERENT COUNTRY. THE CONVENTION GIVES LIONS MEMBERS A GREATER APPRECIATION OF LIONS CLUBS INTERNATIONAL'S GLOBAL IMPACT AND STRENGHTENS THEIR COMMITMENT TO SERVE. IT ALLOWS LIONS TO MEET FELLOW LIONS, ATTEND WORKSHOPS, PARTICIPATE IN THE ELECTION OF INTERNATIONAL LEADERSHIP, AND VOTE ON CONSTITUTION AND BY-LAW CHANGES.
4c (Code:   ) (Expenses $ 2,700,415 including grants of $ 0 ) (Revenue $ 318 )
LION MAGAZINE - LION MAGAZINE IS THE OFFICIAL PUBLICATION OF LIONS CLUBS INTERNATIONAL AND IS PUBLISHED IN 18 LANGUAGES AND IS CIRCULATED TO THE ENTIRE MEMBERSHIP BASE. THE PURPOSE OF THE MAGAZINE IS TO INFORM LIONS MEMBERS WITH REGARD TO PROGRAMS, CLUB ACTIVITIES, AND POLICIES OF LIONS CLUBS INTERNATIONAL.
(Code:   ) (Expenses $ 35,845,524 including grants of $ 699,947 ) (Revenue $ 59,663,012 )
COMMITTEES - ASSIST THE ASSOCIATION IN FULFILLING ITS MISSION AND PURPOSE. COMMUNICATIONS - COMMUNICATE INFORMATION REGARDING LIONS CLUBS INTERNATIONAL TO THE COMMUNITY AND MEDIA. MEMBERSHIP & LEADERSHIP SERVICES - DEVELOP PROGRAMS AND CURRICULUM TO PROVIDE SUPPORT FOR TRAINING AT THE CLUB, DISTRICT AND MULTIPLE DISTRICT LEVEL. PUBLIC RELATIONS - DEVELOP AND PROVIDE MATERIALS TO ASSIST CLUBS IN THEIR PUBLIC RELATIONS ACTIVITIES. CLUB SUPPLIES - PROVIDE CLUB SUPPLIES TO ITS MEMBERS. SERVICE ACTIVITIES - PROMOTE AND DEVELOP PROGRAMS TO SUPPORT LIONS' EXEMPT PURPOSE. PROGRAM ADMINISTRATIVE SUPPORT IS PROVIDED BY MAIL SERVICES AND INFORMATION TECHNOLOGY DEPARTMENTS. INTERNATIONAL OFFICES - SERVICE CLUB MEMBERS WORLDWIDE WITH LOCATIONS IN: INDIA, THE REPUBLIC OF KOREA AND JAPAN.
4d Other program services (Describe in Schedule O.)
(Expenses $ 35,845,524 including grants of $ 699,947 ) (Revenue $ 59,663,012 )
4e Total program service expensesMediumBullet60,861,232
Form 990 (2021)
Form 990 (2021)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A.....................
1
 
No
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. ...
2
 
No
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........
4
 
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part IIIClick to see attachment
List of Attached Documents:
// Content
..
5
Yes
 
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part III..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XIIClick to see attachment
List of Attached Documents:
// Content
......................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
Yes
 
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........Click to see attachment
List of Attached Documents:
// Content
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....Click to see attachment
List of Attached Documents:
// Content
15
Yes
 
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
List of Attached Documents:
// Content
21
Yes
 
Form 990 (2021)
Form 990 (2021)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................
34
 
No
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
 
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
115
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2021)
Form 990 (2021)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
285
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file. See instructions.
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
Yes
 
b
If "Yes," enter the name of the foreign country: MediumBulletIC , IN , IS , IT , JA , KS , AS , MX , MO , NP , NZ , NU , NO , PK , PM , PE , PO , BG , SF , CE , TW , TS , TU , BE , UK , VE , BR , AG , CA , CI , CO , EC , FJ , FR , GR , GT
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
 
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
 
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
 
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, any disqualified person, or mine operator engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2021)
Form 990 (2021)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
40
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
40
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
Yes
 
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
Yes
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
 
No
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filedMediumBullet
CA , IL
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
MediumBulletCatherine M Rizzo300 W 22ND STREET   OAK BROOK,IL605238842 (630) 468-6881
Form 990 (2021)
Form 990 (2021)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) AP Singh
 
Third Vice President
 35.0
.................
  		X   X       0 0 0
(2) Brian Sheehan
 
International President
 35.0
.................
  		X   X       0 0 0
(3) Douglas Alexander
 
Immediate Past International President
 20.0
.................
  		X   X       0 0 0
(4) Fabricio Oliveira
 
Second Vice President
 35.0
.................
  		X   X       0 0 0
(5) Patricia Hill
 
First Vice President
 35.0
.................
  		X   X       0 0 0
(6) Ahmed Salem Mostafa
 
Director
 10.0
.................
  		X           0 0 0
(7) Allen Snider
 
Director
 10.0
.................
  		X           0 0 0
(8) Barbara Grewe
 
Director
 10.0
.................
  		X           0 0 0
(9) Ben Apeland
 
Director
 10.0
.................
  		X           0 0 0
(10) Chizuko Nagasawa
 
Director
 10.0
.................
  		X           0 0 0
(11) Daisuke Kura
 
Director
 10.0
.................
  		X           0 0 0
(12) Deb Weaverling
 
Director
 10.0
.................
  		X           0 0 0
(13) Dianne J Pitts
 
Director
 10.0
.................
  		X           0 0 0
(14) Efren Ginard
 
Director
 10.0
.................
  		X           0 0 0
(15) Elena Appiani
 
Director
 10.0
.................
  		X           0 0 0
(16) Ernest TJ Tijerina
 
Director
 10.0
.................
  		X           0 0 0
(17) Ge-Gil Goo
 
Director
 10.0
.................
  		X           0 0 0
Form 990 (2021)
Form 990 (2021)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) Gye-Oh Lee
 
Director
 10.0
.......................   		X           0 0 0
(19) James Jay Coleman Moughon
 
Director
 10.0
.......................   		X           0 0 0
(20) Jeff Changwei Huang
 
Director
 10.0
.......................   		X           0 0 0
(21) Jeffrey R Gans
 
Director
 10.0
.......................   		X           0 0 0
(22) Jitendra Kumar Singh Chauhan
 
Director
 10.0
.......................   		X           0 0 0
(23) John W Youney
 
Director
 10.0
.......................   		X           0 0 0
(24) Jurg Vogt
 
Director
 10.0
.......................   		X           0 0 0
(25) K Vamsidhar Babu
 
Director
 10.0
.......................   		X           0 0 0
(26) Ken Ibarra
 
Director
 10.0
.......................   		X           0 0 0
(27) Kenji Nagata
 
Director
 10.0
.......................   		X           0 0 0
(28) Lee Vrieze
 
Director
 10.0
.......................   		X           0 0 0
(29) Mahesh Pasqual
 
Director
 10.0
.......................   		X           0 0 0
(30) Manoel Messias Mello
 
Director
 10.0
.......................   		X           0 0 0
(31) Mats Granath
 
Director
 10.0
.......................   		X           0 0 0
(32) Pai Hsiang Fang
 
Director
 10.0
.......................   		X           0 0 0
(33) Pirkko Vihavainen
 
Director
 10.0
.......................   		X           0 0 0
(34) Ramakrishnan Mathanagopal
 
Director
 10.0
.......................   		X           0 0 0
(35) Robert KY Lee
 
Director
 10.0
.......................   		X           0 0 0
(36) Ronald Eugene Keller
 
Director
 10.0
.......................   		X           0 0 0
(37) Samir Sabou Samra
 
Director
 10.0
.......................   		X           0 0 0
(38) Teresa Dineen
 
Director
 10.0
.......................   		X           0 0 0
(39) Timothy Irvine
 
Director
 10.0
.......................   		X           0 0 0
(40) Vinod Kumar Ladia
 
Director
 10.0
.......................   		X           0 0 0
(41) Catherine M Rizzo
 
Chief of Finance, Treasurer's Office
 40.0
.......................   		    X       233,267 0 32,536
(42) David Kingsbury
 
General Counsel & Secretary
 40.0
.......................   		    X       176,494 0 41,404
(43) Sanjeev Ahuja
 
Executive Administrator
 40.0
.......................   		    X       278,250 0 44,544
(44) Susan Ben
 
Chief of Technology, Information Technology
 40.0
.......................   		    X       223,505 0 32,074
(45) Daniel Hervey
 
Div Mgr - Marketing
 40.0
.......................   		        X   170,246 0 38,067
(46) Matthew Wallace
 
Manager of Digital Products
 40.0
.......................   		        X   168,458 0 16,460
(47) Noel Mason
 
Div Mgr - Member Ops & Support
 40.0
.......................   		        X   170,352 0 34,841
(48) Sony Edakkunnathu
 
Application Development Manager
 40.0
.......................   		        X   161,443 0 12,324
(49) Surya Chintalapudi
 
Dept Mgr - Product Engineering & Operations
 40.0
.......................   		        X   174,764 0 33,806
1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)...........MediumBullet 1,756,779 0 286,056
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization MediumBullet42
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
CLOUD FOR GOOD LLC

PO Box 200254
Dallas,TX753200254 		IT Consulting Services 2,342,419
BUZZGEN

5441 AMEND ROAD
El Sobrante,CA94803 		Advertising Agency 480,000
EVERSOURCE LLC

2400 YORKMONT ROAD
Charlotte,NC28217 		Business Support Services 447,190
ERP LOGIC

932 WARREN CROSSING
Coppell,TX75019 		IT Consulting Services 332,877
STIVERS STAFFING SERVICES LLC

6161 Oak Tree Blvd
Independence,OH44131 		Staffing Services 208,191
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet9
Form 990 (2021)
Form 990 (2021)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a 0
b Membership dues..1b 0
c Fundraising events..1c 0
d Related organizations1d 0
e Government grants (contributions)1e 0
f All other contributions, gifts, grants, and similar amounts not included above1f 8
g Noncash contributions included in lines 1a - 1f:$ 1g 0
h Total. Add lines 1a-1f.......MediumBullet 8
Program Service RevenueAmt Business Code
2a Membership Dues 900099 61,471,462 61,471,462 0 0
b International Convention 900099 1,858,192 1,858,192 0 0
c Lions Day U.N. - Registration Fees 900004 84,803 84,803 0 0
d Lions Magazine 900004 318 318 0 0
e     0 0 0 0
f All other program service revenue. 0 0 0 0
g Total. Add lines 2a–2f .....MediumBullet 63,414,775
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ......MediumBullet 3,140,370 0 0 3,140,370
4 Income from investment of tax-exempt bond proceedsMediumBullet 0 0 0 0
5 Royalties...........MediumBullet 389,126 0 0 389,126
(ii) Personal (i) Real
6a Gross rents 0 0 6a
b Less: rental expenses 0 0 6b
c Rental income or (loss) 0 0 6c
d Net rental income or (loss).......MediumBullet 0 0 0 0
(ii) Other (i) Securities
7a Gross amount from sales of assets other than inventory 0 69,886,457 7a
b Less: cost or other basis and sales expenses 0 67,650,599 7b
c Gain or (loss) 0 2,235,858 7c
d Net gain or (loss).........MediumBullet 2,235,858 0 0 2,235,858
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a 0
b Less: direct expenses ... 8b 0
c Net income or (loss) from fundraising events..MediumBullet 0 0 0
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a 0
b Less: direct expenses ... 9b 0
c Net income or (loss) from gaming activities..MediumBullet 0 0 0 0
10a Gross sales of inventory, less
returns and allowances ..
10a 2,886,630
b Less: cost of goods sold .. 10b 1,512,567
c Net income or (loss) from sales of inventory..MediumBullet 1,374,063 1,374,063 0 0
Business Code Miscellaneous Revenue
11a Loss on Currency Exchange 900099 -3,323,698 -3,323,698 0 0
b Other Gains/(Losses) 900099 56,382 56,382 0 0
c     0 0 0 0
d All other revenue .... 0 0 0 0
e Total. Add lines 11a–11d ...... MediumBullet -3,267,316
12 Total revenue. See instructions.....MediumBullet 67,286,884 61,521,522 0 5,765,354
Form 990 (2021)
Form 990 (2021)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 171,424 171,424
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ........... 0 0
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. ............. 528,523 528,523
4 Benefits paid to or for members ....... 0 0
5 Compensation of current officers, directors, trustees, and key employees ........... 1,095,535 0 1,095,535 0
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ......... 0 0 0 0
7 Other salaries and wages........ 18,932,318 15,020,393 3,911,925 0
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 1,274,966 1,007,223 267,743 0
9 Other employee benefits ....... 1,954,389 1,543,967 410,422 0
10 Payroll taxes ........... 2,167,390 1,749,913 417,477 0
11 Fees for services (non-employees):        
a Management ...... 0 0 0 0
b Legal ......... 326,486 275 326,211 0
c Accounting ........... 80,773 0 80,773 0
d Lobbying ........... 0 0 0 0
e Professional fundraising services. See Part IV, line 17 0 0
f Investment management fees ...... 454,777 122,084 332,693 0
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 2,798,148 2,580,745 217,403 0
12 Advertising and promotion .... 2,738,056 2,735,847 2,209 0
13 Office expenses ....... 8,542,514 6,437,449 2,105,065 0
14 Information technology ...... 1,905,654 1,822,062 83,592 0
15 Royalties .. 0 0 0 0
16 Occupancy ........... 1,084,660 301,504 783,156 0
17 Travel ............ 19,218,194 15,279,356 3,938,838 0
18 Payments of travel or entertainment expenses for any federal, state, or local public officials . 0 0 0 0
19 Conferences, conventions, and meetings .... 8,885,247 8,508,145 377,102 0
20 Interest ........... 0 0 0 0
21 Payments to affiliates ....... 0 0 0 0
22 Depreciation, depletion, and amortization .. 1,714,983 1,095,157 619,826 0
23 Insurance ... 4,044,271 296 4,043,975 0
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a Bad Debt Expense 893,054 893,054 0 0
b Awards 1,037,139 1,030,584 6,555 0
c New Member Kits 1,006,135 1,006,135 0 0
d Outside Translation Expense 900,884 900,884 0 0
e All other expenses -3,248,820 -1,873,788 -1,375,032 0
25 Total functional expenses. Add lines 1 through 24e 78,506,700 60,861,232 17,645,468 0
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2021)
Form 990 (2021)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 0 1  
2 Savings and temporary cash investments ......... 32,346,557 2 30,423,396
3 Pledges and grants receivable, net ...... 0 3  
4 Accounts receivable, net ............. 230,818 4 1,139,885
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
0 5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
0 6 0
7 Notes and loans receivable, net ........... 0 7  
8 Inventories for sale or use ............ 746,410 8 1,290,171
9 Prepaid expenses and deferred charges ...... 1,832,280 9 1,984,673
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 62,886,126
b Less: accumulated depreciation 10b 51,465,052 9,014,905 10c 11,421,074
11 Investments—publicly traded securities . 118,048,797 11 118,733,849
12 Investments—other securities. See Part IV, line 11 ..... 18,762,729 12 13,010,786
13 Investments—program-related. See Part IV, line 11 .. 0 13  
14 Intangible assets ............... 0 14  
15 Other assets. See Part IV, line 11 ........... 191,666 15 308,687
16 Total assets. Add lines 1 through 15 (must equal line 33)... 181,174,162 16 178,312,521
Liabilities 17 Accounts payable and accrued expenses ..... 12,051,242 17 14,978,834
18 Grants payable ... 0 18  
19 Deferred revenue ......... 0 19  
20 Tax-exempt bond liabilities ......... 0 20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D 0 21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
0 22 0
23 Secured mortgages and notes payable to unrelated third parties .. 0 23  
24 Unsecured notes and loans payable to unrelated third parties .. 0 24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 14,304,533 25 8,886,171
26 Total liabilities. Add lines 17 through 25.. 26,355,775 26 23,865,005
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here MediumBullet and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 154,818,387 27 154,447,516
28 Net assets with donor restrictions ........... 0 28  
Organizations that do not follow FASB ASC 958, check here MediumBullet and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 154,818,387 32 154,447,516
33 Total liabilities and net assets/fund balances ........ 181,174,162 33 178,312,521
Form 990 (2021)
Form 990 (2021)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
67,286,884
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
78,506,700
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
-11,219,816
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
154,818,387
5
Net unrealized gains (losses) on investments ...............
5
8,824,451
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
2,024,494
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
154,447,516
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2021)
Form 990 (2021)
Additional Data


Software ID: 22016089
Software Version: 2022v5.0
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

SchCMd Bullet Complete if the organization is described below. SchCMd Bullet Attach to Form 990 or Form 990-EZ.
SchCMd BulletGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2021
Open to Public
Inspection
If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
The International Association of Lions Clubs
 
Employer identification number

36-1263962
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

2
Political campaign activity expenditures. See instructions ....................................................................SchCMd Bullet
$  
3
Volunteer hours for political campaign activities. See instructions ..................................................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 ................................SchCMd Bullet
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 .......................SchCMd Bullet
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................
4a
Was a correction made? ......................................................................................................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... SchCMd Bullet
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................SchCMd Bullet

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b...........SchCMd Bullet

$  
4
Did the filing organization file Form 1120-POL for this year? ...................................................................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6
For Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990) 2021

Schedule C (Form 990) 2021
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check SchCMd Bulletexpenses, and share of excess lobbying expenditures).
B Check SchCMd Bullet
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.) 		(a) Filing
organization's
totals 		(b) Affiliated group totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................    
b Total lobbying expenditures to influence a legislative body (direct lobbying) ........................    
c Total lobbying expenditures (add lines 1a and 1b) ............................................................    
d Other exempt purpose expenditures ...............................................................................    
e Total exempt purpose expenditures (add lines 1c and 1d) ..................................................    
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.		    
If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
Not over $500,00020% of the amount on line 1e.
Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
Over $17,000,000$1,000,000.
g Grassroots nontaxable amount (enter 25% of line 1f) .................................................    
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................    
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................    
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ...................................................................................................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in) 		(a) 2018 (b) 2019 (c) 2020 (d) 2021 (e) Total
2a Lobbying nontaxable amount          
b Lobbying ceiling amount
(150% of line 2a, column(e)) 		 
c Total lobbying expenditures          
d Grassroots nontaxable amount          
e Grassroots ceiling amount
(150% of line 2d, column (e))		  
f Grassroots lobbying expenditures          
Schedule C (Form 990) 2021


Schedule C (Form 990) 2021
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
Yes|No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? ...........................................................................................................
 
 
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........
 
 
c
Media advertisements? ...................................................................................................
 
 
 
d
Mailings to members, legislators, or the public? .............................................................................
 
 
 
e
Publications, or published or broadcast statements? ...........................................................
 
 
 
f
Grants to other organizations for lobbying purposes? ..........................................................
 
 
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? .......................
 
 
 
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................
 
 
 
i
Other activities? ...................................................................................................................
 
 
 
j
Total. Add lines 1c through 1i ....................................................................................................
 
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
 
b
If "Yes," enter the amount of any tax incurred under section 4912 ...........................................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ...............................................
1
Yes
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................
2
Yes
 
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................
3
 
 
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members ......................................................................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).
a
Current year .............................................................................................................................
2a
 
b
Carryover from last year ............................................................................................................
2b
 
c
Total ...........................................................................................................................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................
4
 
5
Taxable amount of lobbying and political expenditures. See Instructions .........................................
5
 
Part IV
Supplemental Information
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
Schedule C (Form 990) 2021


Additional Data


Software ID: 22016089
Software Version: 2022v5.0

SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet Attach to Form 990.
SchDMd Bullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2021
Open to Public Inspection
Name of the organization
The International Association of Lions Clubs
 
Employer identification number

36-1263962
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2021

Schedule D (Form 990) 2021
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance ....          
b Contributions ...          
c Net investment earnings, gains, and losses          
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ... 		         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet  
b
Permanent endowment SchDMd Bullet  
c
Term endowment SchDMd Bullet  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
 
(ii) Related organizations .................
3a(ii)
 
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land ..... 0 1,016,300 1,016,300
b Buildings .... 0 19,791,462 15,068,975 4,722,487
c Leasehold improvements        
d Equipment .... 0 38,147,529 36,396,077 1,751,452
e Other ..... 0 3,930,835   3,930,835
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..SchDMdBullet 11,421,074
Schedule D (Form 990) 2021

Schedule D (Form 990) 2021
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3) Other
(A) Commingled Trust Fund & Hedge Fund		 13,010,786 F
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet 13,010,786
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 8,886,171
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) 2021

Schedule D (Form 990) 2021
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 75,091,507
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a 8,824,451
b Donated services and use of facilities ......... 2b 0
c Recoveries of prior year grants ........... 2c 0
d Other (Describe in Part XIII.) ............ 2d 0
e Add lines 2a through 2d ..................... 2e 8,824,451
3 Subtract line 2e from line 1.................. 3 66,267,056
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a 0
b Other (Describe in Part XIII.) ........... 4b 1,019,828
c Add lines 4a and 4b.................... 4c 1,019,828
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 67,286,884
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 77,486,872
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a 0
b Prior year adjustments ............ 2b 0
c Other losses ................ 2c 0
d Other (Describe in Part XIII.) ............ 2d 0
e Add lines 2a through 2d.................... 2e 0
3 Subtract line 2e from line 1................... 3 77,486,872
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a 0
b Other (Describe in Part XIII.) ............ 4b 1,019,828
c Add lines 4a and 4b..................... 4c 1,019,828
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 78,506,700
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Association has received a favorable determination letter from the Internal Revenue Service, stating that it is exempt from federal income taxes under the provisions of Section 501(c)(4) of the Internal Revenue Code (IRC) of 1986, as amended, except for income taxes pertaining to unrelated business income. The Financial Accounting Standards Board (FASB) issued guidance that requires tax effects from uncertain tax positions to be recognized in the financial statements only if the position is more likely than not to be sustained if the position were to be challenged by a taxing authority. Management has determined there are no material uncertain positions that require recognition in the financial statements. Additionally, no provision for income taxes is reflected, and there is no interest or penalties recognized in the statements of activities or statements of financial position.
Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Provision for Doubtful Accounts - 893054 Investment Management Fees - 126774
Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements PROVISION FOR DOUBTFUL ACCOUNTS - 893054 INVESTMENT MANAGEMENT FEES - 126774
Schedule D (Form 990) 2021


Additional Data


Software ID: 22016089
Software Version: 2022v5.0




SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right pointing arrow large image Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16.Right pointing arrow large image Attach to Form 990.Right pointing arrow large image Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2022
Open to Public Inspection
Name of the organization
The International Association of Lions Clubs
 
Employer identification number

36-1263962
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in the region (d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in the region		 (f) Total expenditures
for and investments
in the region
Central America and the Caribbean 0 0 Grantmaking   647
East Asia and the Pacific 0 0 Grantmaking   54,677
Europe (Including Iceland and Greenland) 0 0 Grantmaking   111,670
Middle East and North Africa 0 0 Grantmaking   5,000
North America (Canada & Mexico only) 0 0 Grantmaking   20,239
South America 0 0 Grantmaking   53,181
South Asia 0 0 Grantmaking   252,629
Sub-Saharan Africa 0 0 Grantmaking   30,480
East Asia and the Pacific 2 10 Program Services MEMBERSHIP SUPPORT 523,118
South Asia 1 32 Program Services MEMBERSHIP SUPPORT 626,095
East Asia and the Pacific 0 0 Investments   1,195,344
Europe (Including Iceland and Greenland) 0 0 Investments   805,374
Middle East and North Africa 0 0 Investments   36,467
South America 0 0 Investments   451,307
Sub-Saharan Africa 0 0 Investments   104,314
           
           
3a Sub-total .... 3 42 4,270,542
b Total from continuation sheets to Part I ... 0 0 0
c Totals (add lines 3a and 3b) 3 42 4,270,542
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2022
Schedule F (Form 990) 2022
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
of noncash
assistance 		(h) Description
of noncash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
South Asia Marketing/Public Relations 40,065 Wire Transfer      
Europe (Including Iceland and Greenland) Marketing/Public Relations 21,341 Wire Transfer      
South Asia Marketing/Public Relations 19,487 Wire Transfer      
South Asia Marketing/Public Relations 16,367 Wire Transfer      
Europe (Including Iceland and Greenland) Marketing/Public Relations 16,350 Wire Transfer      
South Asia Marketing/Public Relations 15,388 Wire Transfer      
Europe (Including Iceland and Greenland) Marketing/Public Relations 15,124 Wire Transfer      
Europe (Including Iceland and Greenland) Marketing/Public Relations 15,000 Wire Transfer      
South Asia Marketing/Public Relations 15,000 Check      
South Asia Marketing/Public Relations 15,000 Wire Transfer      
North America (Canada & Mexico only) Marketing/Public Relations 15,000 Wire Transfer      
East Asia and the Pacific Marketing/Public Relations 15,000 Check      
South America Marketing/Public Relations 15,000 Check      
South Asia Marketing/Public Relations 15,000 Wire Transfer      
South Asia Marketing/Public Relations 15,000 Wire Transfer      
South Asia Marketing/Public Relations 15,000 Check      
Europe (Including Iceland and Greenland) Marketing/Public Relations 15,000 Wire Transfer      
East Asia and the Pacific Marketing/Public Relations 14,940 Check      
South America Marketing/Public Relations 10,000 Check      
South Asia Marketing/Public Relations 10,000 Wire Transfer      
South Asia Marketing/Public Relations 10,000 Check      
Europe (Including Iceland and Greenland) Marketing/Public Relations 8,015 Wire Transfer      
Europe (Including Iceland and Greenland) Marketing/Public Relations 6,008 Wire Transfer      
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......MediumBullet
0
3 Enter total number of other organizations or entities .......................MediumBullet
23
Schedule F (Form 990) 2022
Schedule F (Form 990) 2022Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
noncash
assistance 		(g) Description
of noncash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2022
Schedule F (Form 990) 2022
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) 2022
Schedule F (Form 990) 2022
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.
ReturnReference Explanation
Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds LIONS CLUBS MULTIPLE DISTRICTS, SUB-DISTRICTS OR SINGLE DISTRICTS, WHICH SHARE THE SAME PURPOSE AS LIONS CLUBS INTERNATIONAL, SUBMIT APPLICATIONS FOR: 1. MEMBERSHIP DEVELOPMENT 2. LIONS SERVICES FOR CHILDREN SYMPOSIUM 3. PUBLIC RELATIONS CENTENNIAL GRANT PROGRAM 4. LEO LEADERSHIP GRANT PROGRAM. 1. MEMBERSHIP DEVELOPMENT APPROVED EXPENSES WILL BE REIMBURSED UPON THE SUBMISSION OF THE MEMBERSHIP DEVELOPMENT GRANT EXPENSE CLAIM AND ORIGINAL ITEMIZED RECEIPTS, PROVIDED THE REQUIRED MATCH OF 25% IS DOCUMENTED. ALL EXPENSES LISTED MUST CONFORM TO THE ASSOCIATION'S MEMBERSHIP DEVELOPMENT GRANT RULES OF EXPENSE REIMBURSEMENT. GRANT RECIPIENTS ARE REQUIRED TO SUBMIT A PROGRESS REPORT FORM AT THE TIME EXPENSES ARE SUBMITTED TO KEEP LIONS CLUBS INTERNATIONAL INFORMED OF THE WORK THAT IS BEING DONE TO SUPPORT MEMBERSHIP GROWTH. 2. LIONS SERVICES FOR CHILDREN SYMPOSIUM- THE LIONS SERVICES FOR CHILDREN SYMPOSIUM PROVIDES A REIMBURSEMENT OPPORTUNITY FOR LIONS DISTRICTS AND MULTIPLE DISTRICTS THAT ORGANIZE SYMPOSIUM WITH EXPERTS AND OTHER COMMUNITY ORGANIZATIONS WITH THE PURPOSE OF IDENTIFYING THE MOST PRESSING NEEDS OF LOCAL CHILDREN AND DEVELOPING A COLLABORATIVE PLAN OF ACTION. UPON COMPLETION OF THE SYMPOSIUM, SEND THE EXPENSE CLAIM FORM,SUPPORTING DOCUMENTATION AND FINAL REPORT FORM TO THE PROGRAMS & SERVICE INITIATIVES DEPARTMENT AT LIONS CLUBS INTERNATIONAL HEADQUARTERS WITHIN 60 DAYS AND PRIOR TO JUNE 30 OF THE FISCAL YEAR IN WHICH THE SYMPOSIUM IS HELD. ALL SYMPOSIUMS MUST MEET THE CRITERIA OUTLINED IN THE SYMPOSIUM PLANNING GUIDE FOR REIMBURSEMENT TO BE CONSIDERED. 3. PUBLIC RELATIONS CENTENNIAL GRANT PROGRAM- THE CENTENNIAL GRANTS ARE DESIGNED TO ASSIST MULTIPLE OR SINGLE DISTRICTS IN RAISING PUBLIC AWARENESS OF LIONS AND LIONS PROGRAMS DURING OUR CENTENNIAL PERIOD AND/OR TO FUND LOCAL CENTENNIAL SERVICE ACTIVITIES AND CELEBRATIONS.WITHIN 30 DAYS OF THE COMPLETION OF THE PROJECT, THE PR AND PROGRAM COMMITTEE MUST SUBMIT A DETAILED POST PROJECT REPORT TO LIONS CLUBS INTERNATIONAL PUBLIC RELATIONS DIVISION MANAGER. INCLUDED IN THE PROJECT REPORT SHALL BE: RESULTS OF THE PROGRAM, INCLUDING THE IMPACT ON THE IMAGE OF LIONS IN THE MULTIPLE DISTRICT OR SINGLE DISTRICT; NUMBER OF PEOPLE SERVED AND NUMBER OF CLUBS PARTICIPATING; DETAILED ACCOUNTING OF HOW MONEY WAS SPENT INCLUDING RECEIPTS FOR EXPENDITURES; AND DETAILED EVALUATION OF THE PROGRAM 4. LEO LEADERSHIP GRANT PROGRAM- THE LEO LEADERSHIP GRANT PROGRAM PROVIDES FINANCIAL ASSISTANCE TO A LIONS MULTIPLE DISTRICT, SUB-DISTRICT OR SINGLE DISTRICT (NOT PART OF A MULTIPLE DISTRICT) TO HELP FINANCE A LEO LEADERSHIP CONFERENCE. ALL PROGRAMS MUST MEET THE CRITERIA OUTLINED IN THE APPLICATION FOR REIMBURSEMENT TO BE CONSIDERED.
Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual
Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) 2022
Additional Data


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Software Version: 2022v5.0




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Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2022
Open to Public
Inspection
Name of the organization
The International Association of Lions Clubs
 
Employer identification number
36-1263962
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC section
(if applicable)		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
noncash assistance		 (h) Purpose of grant
or assistance
(1) LCICON2023BOSTON (Host Committee)
10 Old Farm Road
Methuen,MA018444625 		86-2062359   25,000       Marketing/Public Relations
(2) MD36
PO BOX 51345
Beaverton,OR97405 		93-0631472 501(c)4 15,000       Marketing/Public Relations
(3) MD23
11 SAINT JOHN ST UNIT A1
North Haven,CT06473 		23-7047266 501(c)4 15,000       Marketing/Public Relations
(4) MD22
2640 Meadowbrook Ave
Federalsburg,MD21632 		84-2492204 501(c)4 15,000       Marketing/Public Relations
(5) MD5M
1915 WATERFORD CIRCLE
Chanhassen,MN55318 		41-1278740 501(c)4 15,000       Marketing/Public Relations
(6) MD24
501 Elm Avenue SW
Farmville,VA24016 		54-0284449 501(c)4 15,000       Marketing/Public Relations
(7) MD14
Po Box 746
Stroudsburg,PA16853 		23-6296767 501(c)4 15,000       Marketing/Public Relations
(8) MD16
991 US 22 SUITE200
Mt Laurel,NJ08807 		22-6108297 501(c)4 15,000       Marketing/Public Relations
(9) MD13
4074 HOOVER ROAD
Ashland,OH43123 		31-6064520 501(c)4 15,000       Marketing/Public Relations
(10) MD20
200 GATEWAY PARK DRIVE
N Syracuse,NY13212 		16-6099328 501(c)4 11,489       Marketing/Public Relations
(11) 16J
15 Woods Edge Ct
Parlin,NJ08859 		46-4909837 501(c)4 10,000       Refugee Resettlement Assistance
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
0
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
12
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2022

Schedule I (Form 990) 2022
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients		 (c) Amount of
cash grant		 (d) Amount of
noncash assistance		 (e) Method of valuation (book,
FMV, appraisal, other)		 (f) Description of noncash assistance
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. LIONS CLUBS MULTIPLE DISTRICTS, SUB-DISTRICTS OR SINGLE DISTRICTS, WHICH SHARE THE SAME PURPOSE AS LIONS CLUBS INTERNATIONAL, SUBMIT APPLICATIONS FOR: 1. MEMBERSHIP DEVELOPMENT 2. LIONS SERVICES FOR CHILDREN SYMPOSIUM 3. PUBLIC RELATIONS CENTENNIAL GRANT PROGRAM 4. LEO LEADERSHIP GRANT PROGRAM. 1. MEMBERSHIP DEVELOPMENT APPROVED EXPENSES WILL BE REIMBURSED UPON THE SUBMISSION OF THE MEMBERSHIP DEVELOPMENT GRANT EXPENSE CLAIM AND ORIGINAL ITEMIZED RECEIPTS, PROVIDED THE REQUIRED MATCH OF 25% IS DOCUMENTED. ALL EXPENSES LISTED MUST CONFORM TO THE ASSOCIATION'S MEMBERSHIP DEVELOPMENT GRANT RULES OF EXPENSE REIMBURSEMENT. GRANT RECIPIENTS ARE REQUIRED TO SUBMIT A PROGRESS REPORT FORM AT THE TIME EXPENSES ARE SUBMITTED TO KEEP LIONS CLUBS INTERNATIONAL INFORMED OF THE WORK THAT IS BEING DONE TO SUPPORT MEMBERSHIP GROWTH. 2. LIONS SERVICES FOR CHILDREN SYMPOSIUM- THE LIONS SERVICES FOR CHILDREN SYMPOSIUM PROVIDES A REIMBURSEMENT OPPORTUNITY FOR LIONS DISTRICTS AND MULTIPLE DISTRICTS THAT ORGANIZE SYMPOSIUM WITH EXPERTS AND OTHER COMMUNITY ORGANIZATIONS WITH THE PURPOSE OF IDENTIFYING THE MOST PRESSING NEEDS OF LOCAL CHILDREN AND DEVELOPING A COLLABORATIVE PLAN OF ACTION. UPON COMPLETION OF THE SYMPOSIUM, SEND THE EXPENSE CLAIM FORM,SUPPORTING DOCUMENTATION AND FINAL REPORT FORM TO THE PROGRAMS & SERVICE INITIATIVES DEPARTMENT AT LIONS CLUBS INTERNATIONAL HEADQUARTERS WITHIN 60 DAYS AND PRIOR TO JUNE 30 OF THE FISCAL YEARIN WHICH THE SYMPOSIUM IS HELD. ALL SYMPOSIUMS MUST MEET THE CRITERIA OUTLINED IN THE SYMPOSIUM PLANNING GUIDE FOR REIMBURSEMENT TO BE CONSIDERED. 3. PUBLIC RELATIONS CENTENNIAL GRANT PROGRAM- THE CENTENNIAL GRANTS ARE DESIGNED TO ASSIST MULTIPLE OR SINGLE DISTRICTS IN RAISING PUBLIC AWARENESS OF LIONS AND LIONS PROGRAMS DURING OUR CENTENNIAL PERIOD AND/OR TO FUND LOCAL CENTENNIAL SERVICE ACTIVITIES AND CELEBRATIONS.WITHIN 30 DAYS OF THE COMPLETION OF THE PROJECT, THE PR AND PROGRAM COMMITTEE MUST SUBMIT A DETAILED POST PROJECT REPORT TO LIONS CLUBS INTERNATIONAL PUBLIC RELATIONS DIVISION MANAGER. INCLUDED IN THE PROJECT REPORT SHALL BE: RESULTS OF THE PROGRAM, INCLUDING THE IMPACT ON THE IMAGE OF LIONS IN THE MULTIPLE DISTRICT OR SINGLE DISTRICT; NUMBER OF PEOPLE SERVED AND NUMBER OF CLUBS PARTICIPATING; DETAILED ACCOUNTING OF HOW MONEY WAS SPENT INCLUDING RECEIPTS FOR EXPENDITURES; AND DETAILED EVALUATION OF THE PROGRAM 4. LEO LEADERSHIP GRANT PROGRAM- THE LEO LEADERSHIP GRANT PROGRAM PROVIDES FINANCIAL ASSISTANCE TO A LIONS MULTIPLE DISTRICT, SUB-DISTRICT OR SINGLE DISTRICT (NOT PART OF A MULTIPLE DISTRICT) TO HELP FINANCE A LEO LEADERSHIP CONFERENCE. ALL PROGRAMS MUST MEET THE CRITERIA OUTLINED IN THE APPLICATION FOR REIMBURSEMENT TO BE CONSIDERED.
Schedule I (Form 990) 2022



Additional Data


Software ID: 22016089
Software Version: 2022v5.0


Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
SchJMediumBullet Attach to Form 990.
SchJMediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2022
Open to Public Inspection
Name of the organization
The International Association of Lions Clubs
 
Employer identification number

36-1263962
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
Yes
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
Yes
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2022

Schedule J (Form 990) 2022
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1Sanjeev Ahuja
 
Executive Administrator 		(i)

(ii)		 278,112
-------------
0 		0
-------------
0 		138
-------------
0 		17,162
-------------
0 		27,382
-------------
0 		322,794
-------------
0 		0
-------------
0
2Catherine M Rizzo
 
Chief of Finance, Treasurer's Office 		(i)

(ii)		 232,871
-------------
0 		0
-------------
0 		396
-------------
0 		14,198
-------------
0 		18,338
-------------
0 		265,803
-------------
0 		0
-------------
0
3Susan Ben
 
Chief of Technology, Information Technology 		(i)

(ii)		 223,109
-------------
0 		0
-------------
0 		396
-------------
0 		13,736
-------------
0 		18,338
-------------
0 		255,579
-------------
0 		0
-------------
0
4David Kingsbury
 
General Counsel & Secretary 		(i)

(ii)		 176,434
-------------
0 		0
-------------
0 		60
-------------
0 		11,172
-------------
0 		30,232
-------------
0 		217,898
-------------
0 		0
-------------
0
5Surya Chintalapudi
 
Dept Mgr - Product Engineering & Operations 		(i)

(ii)		 174,626
-------------
0 		0
-------------
0 		138
-------------
0 		10,906
-------------
0 		22,900
-------------
0 		208,570
-------------
0 		0
-------------
0
6Daniel Hervey
 
Div Mgr - Marketing 		(i)

(ii)		 170,156
-------------
0 		0
-------------
0 		90
-------------
0 		10,685
-------------
0 		27,382
-------------
0 		208,313
-------------
0 		0
-------------
0
7Noel Mason
 
Div Mgr - Member Ops & Support 		(i)

(ii)		 170,214
-------------
0 		0
-------------
0 		138
-------------
0 		10,571
-------------
0 		24,270
-------------
0 		205,193
-------------
0 		0
-------------
0
8Matthew Wallace
 
Manager of Digital Products 		(i)

(ii)		 168,398
-------------
0 		0
-------------
0 		60
-------------
0 		8,558
-------------
0 		7,902
-------------
0 		184,918
-------------
0 		0
-------------
0
9Sony Edakkunnathu
 
Application Development Manager 		(i)

(ii)		 161,305
-------------
0 		0
-------------
0 		138
-------------
0 		9,828
-------------
0 		2,496
-------------
0 		173,767
-------------
0 		0
-------------
0
Schedule J (Form 990) 2022

Schedule J (Form 990) 2022
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
Schedule J, Part I, Line 1a First-class or charter travel 1. First class airfare is authorized for Executive Officers, due to their extensive travel requirements, and is not taxable to them. 2. Past international presidents and an accompanying adult companion shall Be authorized to fly business class. An upgrade allowance is available for round trip travel exceeding ten hours, not including time on the ground for connecting flights. The allowance will be the Difference from the actual ticket cost less the lowest available business class fare and subject to applicable tax reporting and treatment.
Schedule J, Part I, Line 1a Travel for companions Travel expenses for a companion accompanying an Executive Officer, International Director, Past International President, Past International Director, Board appointee or official speaker to speaking assignment(s), board meeting(s) or international convention will be reimbursed according to Lions Clubs International's general reimbursement rules if the companion is present at scheduled Lions Clubs International functions and events and will not be taxable to them. Reimbursement will not be provided if the companion does not attend scheduled functions and events.
Schedule J (Form 990) 2022

Additional Data


Software ID: 22016089
Software Version: 2022v5.0
SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2021
Open to Public
Inspection
Name of the organization
The International Association of Lions Clubs
 
Employer identification number

36-1263962
Return Reference Explanation
Form 990, Part III, Line 4d Description of other program services (Expenses $ 35,845,524 including grants of $ 699,947)(Revenue $ 59,663,012) COMMITTEES - ASSIST THE ASSOCIATION IN FULFILLING ITS MISSION AND PURPOSE. COMMUNICATIONS - COMMUNICATE INFORMATION REGARDING LIONS CLUBS INTERNATIONAL TO THE COMMUNITY AND MEDIA. MEMBERSHIP & LEADERSHIP SERVICES - DEVELOP PROGRAMS AND CURRICULUM TO PROVIDE SUPPORT FOR TRAINING AT THE CLUB, DISTRICT AND MULTIPLE DISTRICT LEVEL. PUBLIC RELATIONS - DEVELOP AND PROVIDE MATERIALS TO ASSIST CLUBS IN THEIR PUBLIC RELATIONS ACTIVITIES. CLUB SUPPLIES - PROVIDE CLUB SUPPLIES TO ITS MEMBERS. SERVICE ACTIVITIES - PROMOTE AND DEVELOP PROGRAMS TO SUPPORT LIONS' EXEMPT PURPOSE. PROGRAM ADMINISTRATIVE SUPPORT IS PROVIDED BY MAIL SERVICES AND INFORMATION TECHNOLOGY DEPARTMENTS. INTERNATIONAL OFFICES - SERVICE CLUB MEMBERS WORLDWIDE WITH LOCATIONS IN: INDIA, THE REPUBLIC OF KOREA AND JAPAN.
Form 990, Part V, Line 2a Number of employees - Form W3 THE INTERNATIONAL ASSOCIATION OF LIONS CLUBS IS THE COMMON PAYMASTER FOR LIONS CLUBS INTERNATIONAL FOUNDATION; THEREFORE, ALL APPLICABLE IRS TAX COMPLIANCE FILINGS RELATING TO BOTH OF THE ORGANIZATIONS' EMPLOYEES ARE REPORTED BY THE ASSOCIATION. THE FOUNDATION HAS APPROXIMATELY 96 EMPLOYEES. THE INTERNATIONAL ASSOCIATION OF LIONS CLUBS, THE COMMON PAYING AGENT, REPORTED 381 EMPLOYEES ON FORM W-3 FOR 2022.
Form 990, Part VI, Line 6 Members or Stockholders Per the instructions to the Form 990, a member, as referred to in Part VI, Line 6, is defined as any person who has the right to: 1. Elect the members of the governing body (but not if the members of the governing body are the organization's only members) or their delegates; 2. Approve or deny significant decisions of the governing body; or 3. Receive a share of the organization's profits or excess dues or a share of the organization's net assets upon the organization's dissolution. LCI's members do not possess the kinds of rights outlined above. As such, the organization has checked "no" to the respective questions in the Form 990, Part VI, Lines 6 through 7b.
Form 990, Part VI, Line 1a Delegate broad authority to a committee The International Association of Lions Clubs' governing documents delegate broad authority to an executive committee. Per Article V, Section 5 of the organization's By-Laws, the international president, immediate past international president, the international vice-presidents and one (1) other member of the International Board of Directors, who shall be appointed by the president, by and with the approval of said board, shall be the Executive Committee of said board, which committee may act for and on behalf of said board only when the members of the board are not together in one location or assembled in session. No board action shall be altered, amended or rescinded by the Executive Committee.
Form 990, Part VI, Line 11b Review of form 990 by governing body The Chief of Finance and Department Manager of Financial Reporting and Analysis are responsible for the timely preparation of Form 990. The completed Form 990 is provided to the Finance and Headquarters Operation Committee of the Board of Directors in conjunction with Crowe LLP. All questions and concerns are addressed by staff with the assistance of Crowe LLP prior to filing form 990.
Form 990, Part VI, Line 12c Conflict of interest policy By Board Policy, each member of the Board of Directors, including appointees, key management personnel, and employees in sensitive positions are required to submit an annual statement acknowledging the Conflict of Interest policy and their individual compliance. The annual statement is submitted to the Finance and Headquarters Operation Committee for review. Procedures 1. In connection with any actual or possible conflicts of interest, the Interested person (an individual that has a direct or indirect financial interest) must disclose the existence of his/her financial interest and must be given the opportunity to disclose all material facts to the directors and members of committees with board-delegated powers considering the proposed Transaction or Arrangement. 2. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. 3. If a more advantageous transaction or arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the board or committee shall Determine by a majority vote of the disinterested directors Whether the transaction or arrangement is in the Association's best interest and for its own benefit and whether the transaction is fair and reasonable to the association and shall make its decision as to whether to enter into the transaction or arrangement in Conformity with such determination.
Form 990, Part VI, Line 15a Process to establish compensation of top management official Salary surveys are conducted annually to assure the salary ranges and salary increase figures used by the Association are comparable to salaries paid by the existing labor market. - A performance review of the administrative officers is conducted annually by the Executive Committee. - Salary increases and/or bonuses for administrative officers are determined individually by the Executive Committee. - The Salary Review Process Is Contemporaneously Documented.
Form 990, Part VI, Line 15b Process to establish compensation of other employees See response to 15a
Form 990, Part VI, Line 19 Required documents available to the public The most recent version of the International Association of Lions Clubs Constitution and By-Laws, Board Policy Manual (including Conflict of Interest Policy, Ethical Conduct Code and Fraud). The Audited Financial Statements are available for the same period of disclosure as set forth in Section 6104(d) of the Internal Revenue Code. All documents may be found by using the search engine on the website at www.lionsclubs.org.
Form 990, Part XI, Line 9 Other changes in net assets or fund balances PENSION BENEFIT CHANGES OTHER THAN NET PERIODIC BENEFIT COSTS - 2024494;
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2021


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