TY 2024 Form 990

- TIN:

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)

Do not enter social security numbers on this form as it may be made public.

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public Inspection

A For the 2024 calendar year, or tax year beginning 07-01-2024 , and ending 06-30-2025

BCheck if applicable: Address change Name change Initial return Final return/terminated Amended return Application pending

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, IL60523

D Employer identification number

36-1263962

E Telephone number

G Gross receipts $ 146,386,487

F Name and address of principal officer:
Lisa Kralina
300 W 22nd St
Oak Brook,IL60523

Tax-exempt status: 501(c)(3) 501(c) ( 4 ) (insert no.) 4947(a)(1) or 527

Website:

www.lionsclubs.org

H(a)

Is this a group return for
subordinates? Yes No

H(b)

Are all subordinates
included?

Yes No

If "No," attach a list. See instructions.

H(c)

Group exemption number

K Form of organization: Corporation Trust Association Other

L Year of formation: 1919

M State of legal domicile: IL

Part I

Summary

1	Briefly describe the organization’s mission or most significant activities: To empower Lions Clubs, volunteers, and partners to improve health and wellbeing, strengthen communities, and support those in need through humanitarian services that impact lives globally, and encourage peace and international understanding.
2	Check this box
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 2024 (Part V, line 2a) ......	5	279
6	Total number of volunteers (estimate if necessary) .............	6	1,333,152
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

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	68,053,992	69,394,605
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	10,149,212	9,949,593
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	-249,847	847,749
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	77,953,357	80,191,947
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	666,545	1,174,452
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)	26,318,151	25,630,780
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	78,700,357	44,412,798
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	105,685,053	71,218,030
19	Revenue less expenses. Subtract line 18 from line 12.......	-27,731,696	8,973,917
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	172,351,277	159,797,313
21	Total liabilities (Part X, line 26).............	42,654,851	19,885,358
22	Net assets or fund balances. Subtract line 21 from line 20.....	129,696,426	139,911,955

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

	Signature of officer	Date

	Type or print name and title

Paid Preparer Use Only

Print/Type preparer's name

Preparer's signature

Date

Check if
self-employed

PTIN

Firm's name

Firm's EIN

Firm's address

Phone no.

May the IRS discuss this return with the preparer shown above? See Instructions. ..........YesNo

For Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 11282Y Form 990 (2024)

Form 990 (2024)

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..............

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 and grants that impact lives globally and encourage peace and international understanding.

Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ..................... Yes No

If "Yes," describe these new services on Schedule O.

Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ........................... Yes No

If "Yes," describe these changes on Schedule O.

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 $ 10,899,696 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 governors-elect with the knowledge, vision, and skills necessary to strengthen and build Lions Clubs International.

4b	(Code: ) (Expenses $ 2,857,053 including grants of $ 0 ) (Revenue $ 0 )
	Lion Magazine - Lion Magazine is the official publication of Lions Clubs International and is published in 18 languages and circulated to the entire membership base. The purpose of the magazine is to inform Lions members about programs, club activities, and policies of Lions Clubs International.

4c	(Code: ) (Expenses $ 0 including grants of $ 0 ) (Revenue $ 0 )
	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 strengthens 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.

	(Code: ) (Expenses $ 42,098,795 including grants of $ 1,174,452 ) (Revenue $ 70,774,895 )
	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 $ 42,098,795 including grants of $ 1,174,452 ) (Revenue $ 70,774,895 )
4e	Total program service expenses55,855,544

Form 990 (2024)

Page 3

Part IV

Checklist of Required Schedules

Yes

Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A.....................

Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. ...

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 Click to see attachment

List of Attached Documents:

// Content

.............

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.........

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 III Click to see attachment

List of Attached Documents:

// Content

Yes

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 Click to see attachment

List of Attached Documents:

// Content

.........................

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 Click to see attachment

List of Attached Documents:

// Content

....

Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part III Click to see attachment

List of Attached Documents:

// Content

..............

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 Click to see attachment

List of Attached Documents:

// Content

..............

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......

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.

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

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 VII Click to see attachment

List of Attached Documents:

// Content

.......

11b

Yes

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 Click to see attachment

List of Attached Documents:

// Content

.......

11c

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 Click to see attachment

List of Attached Documents:

// Content

............

11d

Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X Click to see attachment

List of Attached Documents:

// Content

11e

Yes

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 X Click 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 XII Click to see attachment

List of Attached Documents:

// Content

......................

12a

Yes

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 Click to see attachment

List of Attached Documents:

// Content

12b

Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E

14a

Did the organization maintain an office, employees, or agents outside of the United States? .....

14a

Yes

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

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

Yes

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... Click to see attachment

List of Attached Documents:

// Content

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. ....

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............

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...................

20a

Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....

20a

If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?

20b

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

Yes

Form 990 (2024)

Page 4

Part IV

Checklist of Required Schedules (continued)

Yes

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........ Click to see attachment

List of Attached Documents:

// Content

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

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

Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...

24b

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

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

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

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...........

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.........................

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 current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................

28a

A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....

28b

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

Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..

Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................

Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I

Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................

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............

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.........................

35a

Did the organization have a controlled entity within the meaning of section 512(b)(13)?

35a

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

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.............

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

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. ............

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

Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..

Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .

Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................

Yes

Form 990 (2024)

Page 5

Part V

Statements Regarding Other IRS Filings and Tax Compliance (continued)

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 ..................

279

If at least one is reported on line 2a, did the organization file all required federal employment tax returns?

Yes

Did the organization have unrelated business gross income of $1,000 or more during the year?...

If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...

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)? ..

Yes

If "Yes," enter the name of the foreign country: AG , AS , BG , BE , BR , CA , CI , CO , EC , FJ , FR , GR , GT , IC , IN , IS , IT , JA , KS , MX , MO , NP , NZ , NO , PM , PE , SF , CE , TW , TS , TU , UK
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).

Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..

Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?

If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............

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? ...

If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................

Organizations that may receive deductible contributions under section 170(c).

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? ....................

If "Yes," did the organization notify the donor of the value of the goods or services provided? .....

Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................

If "Yes," indicate the number of Forms 8282 filed during the year ....

Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?

Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..

If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................

If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................

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? ........

Sponsoring organizations maintaining donor advised funds.

Did the sponsoring organization make any taxable distributions under section 4966?........

Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...

Section 501(c)(7) organizations. Enter:

Initiation fees and capital contributions included on Part VIII, line 12 ...

10a

Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities

10b

Section 501(c)(12) organizations. Enter:

Gross income from members or shareholders .........

11a

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

If "Yes," enter the amount of tax-exempt interest received or accrued during the year.

12b

Section 501(c)(29) qualified nonprofit health insurance issuers.

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

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

Enter the amount of reserves on hand ............

13c

14a

Did the organization receive any payments for indoor tanning services during the tax year?.....

14a

If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..

14b

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.

Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.

Section 501(c)(21) organizations. Did the trust, or any disqualified or other person 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.

Form 990 (2024)

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

Enter the number of voting members of the governing body at the end of the tax year

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.

Enter the number of voting members included in line 1a, above, who are independent

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? .................

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? .

Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .

Did the organization become aware during the year of a significant diversion of the organization’s assets? .

Did the organization have members or stockholders? ................

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? ....................

Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................

Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:

The governing body? .......................

Yes

Each committee with authority to act on behalf of the governing body? ............

Yes

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.......

Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)

Yes

10a

Did the organization have local chapters, branches, or affiliates? ............

10a

Yes

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

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

Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................

12b

Yes

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

Did the organization have a written whistleblower policy? ...............

Yes

Did the organization have a written document retention and destruction policy? .........

Yes

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?

The organization’s CEO, Executive Director, or top management official ...........

15a

Yes

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

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

List the states with which a copy of this Form 990 is required to be filed

CA , IL

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.

Own website Another's website Upon request Other (explain in Schedule O)

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.

State the name, address, and telephone number of the person who possesses the organization's books and records:
Lisa Kralina300 W 22nd St Oak Brook,IL60523 (630) 468-6881

Form 990 (2024)

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.

List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."

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, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

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.

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
(A) Name and title
(1) Fabricio Oliveira...................................................................... International President	35.00 .................	X	X	0	0	0
(2) AP Singh...................................................................... First Vice President	35.00 .................	X	X	0	0	0
(3) Mark S Lyons...................................................................... Second Vice President	35.00 .................	X	X	0	0	0
(4) Dr Manoj Shah...................................................................... Third Vice President	35.00 .................	X	X	0	0	0
(5) Patricia Hill...................................................................... Immediate Past International Pres.	20.00 .................	X	X	0	0	0
(6) Raj Kumar Agarwal...................................................................... Director	10.00 .................	X		0	0	0
(7) Guy-Bernard Brami...................................................................... Director	10.00 .................	X		0	0	0
(8) Dr Karl Brewi...................................................................... Director	10.00 .................	X		0	0	0
(9) Balkrishna Burlakoti...................................................................... Director	10.00 .................	X		0	0	0
(10) Debbie Cantrell...................................................................... Director	10.00 .................	X		0	0	0
(11) Chris Calone...................................................................... Director	10.00 .................	X		0	0	0
(12) Feng-Chi Chen...................................................................... Director	10.00 .................	X		0	0	0
(13) Marie T Cunning...................................................................... Director	10.00 .................	X		0	0	0
(14) Marcel Daniels...................................................................... Director	10.00 .................	X		0	0	0
(15) Luis Augusto David Caro Chong...................................................................... Director	10.00 .................	X		0	0	0
(16) Luis Jesus Castillo Gamboa...................................................................... Director	10.00 .................	X		0	0	0
(17) Babu Rao Ghattamaneni...................................................................... Director	10.00 .................	X		0	0	0

Form 990 (2024)

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
(A) Name and title
(18) Masashi Hamano........................................................................ Director	10.00 .......................	X			0	0	0
(19) Edwin Guy Hollander........................................................................ Director	10.00 .......................	X			0	0	0
(20) Lorena Hus........................................................................ Director	10.00 .......................	X			0	0	0
(21) Dr Sung-Gil Jung........................................................................ Director	10.00 .......................	X			0	0	0
(22) Ea-Up Kim........................................................................ Director	10.00 .......................	X			0	0	0
(23) Halldor Kristjansson........................................................................ Director	10.00 .......................	X			0	0	0
(24) Danyal Kubin........................................................................ Director	10.00 .......................	X			0	0	0
(25) John Allen Lawrence........................................................................ Director	10.00 .......................	X			0	0	0
(26) S Magesh........................................................................ Director	10.00 .......................	X			0	0	0
(27) Robert Marcinkowski........................................................................ Director	10.00 .......................	X			0	0	0
(28) Pankaj Mehta........................................................................ Director	10.00 .......................	X			0	0	0
(29) Steven Middlemiss........................................................................ Director	10.00 .......................	X			0	0	0
(30) Hans J Neidhardt........................................................................ Director	10.00 .......................	X			0	0	0
(31) Bert Nelson........................................................................ Director	10.00 .......................	X			0	0	0
(32) Joanne Ogden........................................................................ Director	10.00 .......................	X			0	0	0
(33) Anthony Paradiso........................................................................ Director	10.00 .......................	X			0	0	0
(34) Ramesh C Prajapati........................................................................ Director	10.00 .......................	X			0	0	0
(35) Katsuki Shirosaka........................................................................ Director	10.00 .......................	X			0	0	0
(36) Princess Bridget Adetope Tychus........................................................................ Director	10.00 .......................	X			0	0	0
(37) Dato' Yeow Wah Chin........................................................................ Director	10.00 .......................	X			0	0	0
(38) Graeme John Wilson........................................................................ Director	10.00 .......................	X			0	0	0
(39) David Wineman........................................................................ Director	10.00 .......................	X			0	0	0
(40) Dong Zhao........................................................................ Director	10.00 .......................	X			0	0	0
(41) Sanjeev Ahuja........................................................................ Executive Administrator	40.00 .......................		X		306,520	0	49,145
(42) Catherine M Rizzo........................................................................ Chief of Finance, Treasurer's Office	40.00 .......................		X		244,724	0	35,315
(43) Susan Ben........................................................................ Chief of Technology, Info. Tech	40.00 .......................		X		245,643	0	35,475
(44) David Kingsbury........................................................................ General Counsel & Secretary	40.00 .......................		X		192,985	0	47,405
(45) Daniel Hervey........................................................................ Div. Manager - Marketing	40.00 .......................			X	179,072	0	42,485
(46) Noel Mason........................................................................ Div. Manager - Member Ops & Support	40.00 .......................			X	179,545	0	39,413
(47) Matthew Wallace........................................................................ Manager of Digital Products	40.00 .......................			X	180,504	0	10,837
(48) Sony Edakkunnathu........................................................................ Application Development Manager	40.00 .......................			X	177,030	0	12,457
(49) Malinda Marks Div Manager........................................................................ District & Clubs until 7/31/24	40.00 .......................			X	200,304	0	18,925

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	1,906,327	0	291,457

Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 43

Yes

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 ..............

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...........................

Yes

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 ........

Section B. Independent Contractors

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
Event Transportation Associates Inc 3209 NE Lincoln Road Poulsbo,WA98370	Event transportation	1,546,481
WJO Chicago 1937 W Fulton Street Chicago,IL60612	Mechanical contracting services	560,184
JDK Technologies Inc 29 S Webster Street Ste 350A Naperville,IL60540	Tech. development and support	363,538
Ware-Pak LLC 2427 Bond Street University Park,IL60484	Fulfillment and distribution services	313,569
Marriott Chicago O'Hare 740 Centre View Boulevard Crestview Hills,KY41017	Hospitality services	281,545
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 11

Form 990 (2024)

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

(D)
Revenue
excluded from
tax under sections
512 - 514

1a	Federated campaigns..	1a
b	Membership dues..	1b
c	Fundraising events..	1c
d	Related organizations	1d
e	Government grants (contributions)	1e

f	All other contributions, gifts, grants, and similar amounts not included above	1f

g	Noncash contributions included in lines 1a - 1f:$	1g

h Total. Add lines 1a-1f.......

		Business Code
2a	Membership Dues	900099	69,303,092	69,303,092
b	Lions Day U.N. - Registration Fee	900004	91,513	91,513
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		69,394,605

3 Investment income (including dividends, interest, and othersimilar amounts) ......			2,900,471			2,900,471
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........			445,329			445,329
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a	72,013,816
b	Less: cost or other basis and sales expenses	7b	64,964,694
c	Gain or (loss)	7c	7,049,122
d	Net gain or (loss).........			7,049,122			7,049,122
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a	2,492,979
b	Less: cost of goods sold ..		10b	1,229,846
c	Net income or (loss) from sales of inventory..			1,263,133	1,263,133

Business Code
11a	Miscellaneous Revenue		900099	117,157	117,157
b	Loss on Currency Exchange		900099	-977,870			-977,870
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			-860,713
12	Total revenue. See instructions.....			80,191,947	70,774,895	0	9,417,052

Form 990 (2024)

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 ....	292,897	292,897
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............	881,555	881,555
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	1,094,560		1,094,560
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	19,357,352	15,467,568	3,889,784
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	1,406,862	1,153,627	253,235
9	Other employee benefits .......	1,622,041	1,257,781	364,260
10	Payroll taxes ...........	2,149,965	1,762,971	386,994
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	259,852		259,852
c	Accounting ...........	85,348		85,348
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	346,185		346,185
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	3,046,782	2,622,655	424,127
12	Advertising and promotion ....	2,916,780	2,916,780
13	Office expenses .......	3,036,426	2,292,307	744,119
14	Information technology ......	3,625,579	3,298,524	327,055
15	Royalties ..
16	Occupancy ...........	1,464,201	366,764	1,097,437
17	Travel ............	17,843,593	15,801,490	2,042,103
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	1,625,424	1,429,050	196,374
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	1,887,151	1,308,670	578,481
23	Insurance ...	2,106,468		2,106,468
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	Awards	1,457,872	1,449,139	8,733
b	New Member Kits	1,426,125	1,426,125
c	Bad Debt Expense	1,044,621		1,044,621
d	DGE Training Center Fee	970,297	970,297
e	All other expenses	1,270,094	1,157,344	112,750
25	Total functional expenses. Add lines 1 through 24e	71,218,030	55,855,544	15,362,486	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 if following SOP 98-2 (ASC 958-720).

Form 990 (2024)

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

1	Cash–non-interest-bearing ........				1
2	Savings and temporary cash investments .........			26,226,934	2	34,323,278
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			3,242,503	4	1,717,488
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 .......
					5
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) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............			1,286,116	8	1,108,484
9	Prepaid expenses and deferred charges ......			2,647,905	9	7,826,294
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	67,683,308
b	Less: accumulated depreciation	10b	54,976,908	13,358,488	10c	12,706,400
11	Investments—publicly traded securities .			111,849,180	11	90,355,436
12	Investments—other securities. See Part IV, line 11 .....			12,341,130	12	10,076,825
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			1,399,021	15	1,683,108
16	Total assets. Add lines 1 through 15 (must equal line 33)...			172,351,277	16	159,797,313

17	Accounts payable and accrued expenses .....	33,432,998	17	11,024,590
18	Grants payable ...		18
19	Deferred revenue .........	32,530	19	1,670,715
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		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 .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		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	9,189,323	25	7,190,053
26	Total liabilities. Add lines 17 through 25..	42,654,851	26	19,885,358

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	129,696,426	27	139,911,955
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here 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 ...........	129,696,426	32	139,911,955
33	Total liabilities and net assets/fund balances ........	172,351,277	33	159,797,313

Form 990 (2024)

Page 12

Part XI

Reconcilliation of Net Assets

Check if Schedule O contains a response or note to any line in this Part XI..............

Total revenue (must equal Part VIII, column (A), line 12) ............

80,191,947

Total expenses (must equal Part IX, column (A), line 25) ............

71,218,030

Revenue less expenses. Subtract line 2 from line 1 ..............

8,973,917

Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..

129,696,426

Net unrealized gains (losses) on investments ...............

1,941,800

Donated services and use of facilities .................

Investment expenses .....................

Prior period adjustments .....................

Other changes in net assets or fund balances (explain in Schedule O) ........

-700,188

Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))

139,911,955

Part XII

Financial Statements and Reporting

Check if Schedule O contains a response or note to any line in this Part XII.............

Yes

Accounting method used to prepare the Form 990: Cash Accrual Other
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.

Were the organization’s financial statements compiled or reviewed by an independent accountant?

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:

Separate basis Consolidated basis Both consolidated and separate basis

Were the organization’s financial statements audited by an independent accountant?

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:

Separate basis Consolidated basis Both consolidated and separate basis

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?

Yes

If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.

As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?

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.

Form 990 (2024)

Additional Data

Software ID:
Software Version:

Form 990, Special Condition Description:

Special Condition Description

- TIN:

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

right arrow

Complete if the organization is described below. right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2024

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.

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

Political campaign activity expenditures. See instructions .................................................................... right arrow

Volunteer hours for political campaign activities. See instructions ..................................................................

Part I-B

Complete if the organization is exempt under section 501(c)(3).

Enter the amount of any excise tax incurred by the organization under section 4955 ................................ right arrow

Enter the amount of any excise tax incurred by organization managers under section 4955 ....................... right arrow

If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................

Yes No

Was a correction made? ......................................................................................................................

Yes No

If "Yes," describe in Part IV.

Part I-C

Complete if the organization is exempt under section 501(c), except section 501(c)(3).

Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow

Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................ right arrow

Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b........... right arrow

Did the filing organization file Form 1120-POL for this year? ...................................................................

Yes No

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) 2024

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 right arrow

if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures).
B Check right arrow

if the filing organization checked box A and "limited control" provisions apply.

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(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? ...................................................................................................................	Yes No

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) 2021	(b) 2022	(c) 2023	(d) 2024	(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) 2024

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

(b)

Amount

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:

Volunteers? ...........................................................................................................

Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........

Media advertisements? ...................................................................................................

Mailings to members, legislators, or the public? .............................................................................

Publications, or published or broadcast statements? ...........................................................

Grants to other organizations for lobbying purposes? ..........................................................

Direct contact with legislators, their staffs, government officials, or a legislative body? .......................

Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................

Other activities? ...................................................................................................................

Total. Add lines 1c through 1i ....................................................................................................

Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....

If "Yes," enter the amount of any tax incurred under section 4912 ...........................................

If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................

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

Were substantially all (90% or more) dues received nondeductible by members? ...............................................

Yes

Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................

Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................

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."

Dues, assessments and similar amounts from members ......................................................................

Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).

Current year .............................................................................................................................

Carryover from last year ............................................................................................................

Total ...........................................................................................................................................

Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .

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? ......................................................................................................................

Taxable amount of lobbying and political expenditures. See Instructions .........................................

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) 2024

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

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.
right arrow

Attach to Form 990.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

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 ........

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? ............

Yes No

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? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

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.


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 July 25, 2006, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow

Number of states where property subject to conservation easement is located right arrow

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

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)? .............................

Yes No

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.

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.

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 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

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:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) (Rev. 1-2025)

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

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):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

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?...

Yes No

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.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


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

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

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 ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment right arrow

Permanent endowment right arrow

Term endowment right arrow

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

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 .....	1,016,300		1,016,300
b	Buildings ....	21,451,937	16,084,178	5,367,759
c	Leasehold improvements
d	Equipment ....	43,907,949	38,892,730	5,015,219
e	Other .....	1,307,122		1,307,122
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				12,706,400

Schedule D (Form 990) (Rev. 1-2025)

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	10,076,825	F
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)	10,076,825

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.)

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.)...........

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
Due to Lions Club Foundation	1,470,952
Other Liabilities	168,098
Self Insurance Reserve	4,538,835
Right-of-Use Liability	1,012,168





Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	7,190,053
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) (Rev. 1-2025)

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	81,787,562
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	1,941,800
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................			2e	1,941,800
3	Subtract line 2e from line 1..................			3	79,845,762
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	346,185
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................			4c	346,185
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	80,191,947

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	70,871,845
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................			2e	0
3	Subtract line 2e from line 1...................			3	70,871,845
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	346,185
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................			4c	346,185
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	71,218,030

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
Part X, Line 2:	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 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 U.S. income taxes is reflected, and there is no interest or penalties recognized in the statements of activities or statements of financial position. At June 30, 2024, there was approximately $30 million in back taxes and penalties expensed related to goods and services tax (GST) for services located in India. The remaining liability at June 30, 2024, was approximately $22.5 million and reflected within accrued expenses on the statements of financial position. These amounts were paid by August 2024.

Return Reference

Explanation

Part X, Line 2:

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 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 U.S. income taxes is reflected, and there is no interest or penalties recognized in the statements of activities or statements of financial position. At June 30, 2024, there was approximately $30 million in back taxes and penalties expensed related to goods and services tax (GST) for services located in India. The remaining liability at June 30, 2024, was approximately $22.5 million and reflected within accrued expenses on the statements of financial position. These amounts were paid by August 2024.

Schedule D (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE F(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Statement of Activities Outside the United States

Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16. Right arrow

Attach to Form 990. Right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

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.

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? . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.

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
	East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,	2	13	Program Services	Membership Support	623,552
	South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal,	1	27	Program Services	Membership Support	1,166,501
	East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,	0	0	Investments		522,441
	Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium	0	0	Investments		274,656
	Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt,	0	0	Investments		135,021
	Sub-Saharan Africa - Angola, Benin, Botswana, Burkina Faso,	0	0	Investments		152,822
	South America - Argentina, Bolivia, Brazil, Chile, Colombia, Ecuador,	0	0	Investments		715,785
	Sub-Saharan Africa - Angola, Benin, Botswana, Burkina Faso,	0	0	Grantmaking		81,609
	South America - Argentina, Bolivia, Brazil, Chile, Colombia, Ecuador,	0	0	Grantmaking		99,337
	Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt,	0	0	Grantmaking		24,300
	Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium	0	0	Grantmaking		231,489
	East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,	0	0	Grantmaking		172,174
	North America - Canada and Mexico, but not the United States	0	0	Grantmaking		17,823
	Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas,	0	0	Grantmaking		9,750
	South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal,	0	0	Grantmaking		245,073


3a	Sub-total ....	3	40			3,672,387
b	Total from continuation sheets to Part I ...	0	0			799,946
c	Totals (add lines 3a and 3b)	3	40			4,472,333

For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) (Rev. 1-2025)

Schedule F (Form 990) (Rev. 1-2025)

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.

(c) Region	(d) Purpose of grant	(e) Amount of cash grant	(f) Manner of cash disbursement
Central America and the Caribbean	Leadership Development	6,750	Wire transfer
East Asia and the Pacific	Marketing	15,000	Check
East Asia and the Pacific	Marketing	15,000	Check
East Asia and the Pacific	Marketing	10,000	Check
East Asia and the Pacific	Marketing	10,000	Check
East Asia and the Pacific	Marketing	10,000	Check
Europe (Including Iceland & Greenland)	Marketing	10,000	Electronic funds transfer
Europe (Including Iceland & Greenland)	Marketing	10,000	Electronic funds transfer
Europe (Including Iceland & Greenland)	Marketing	15,000	Electronic funds transfer
Europe (Including Iceland & Greenland)	Marketing	15,000	Electronic funds transfer
Europe (Including Iceland & Greenland)	Marketing	15,000	Electronic funds transfer
Europe (Including Iceland & Greenland)	Marketing	8,333	Electronic funds transfer
South America	Marketing	10,000	Wire transfer
South Asia	Marketing	18,687	Electronic funds transfer
South Asia	Leadership Development	6,500	Check
South Asia	Marketing	19,745	Electronic funds transfer
South Asia	Marketing	15,010	Check
South Asia	Leadership Development	7,381	Electronic funds transfer
South Asia	Marketing	18,688	Electronic funds transfer
South Asia	Marketing	13,495	Electronic funds transfer
South Asia	Leadership Development	7,206	Electronic funds transfer
South Asia	Marketing	14,465	Check
South Asia	Leadership Development	5,720	Electronic funds transfer
South Asia	Leadership Development	5,220	Electronic funds transfer
South Asia	Membership Development	7,302	Electronic funds transfer
South Asia	Leadership Development	5,220	Electronic funds transfer
South Asia	Leadership Development	6,159	Electronic funds transfer
South Asia	Leadership Development	5,452	Electronic funds transfer
Sub-Saharan Africa	Marketing	6,667	Wire transfer
Sub-Saharan Africa	Marketing	15,000	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 .......	0
3	Enter total number of other organizations or entities .......................	30

Schedule F (Form 990) (Rev. 1-2025)

Schedule F (Form 990) (Rev. 1-2025)Page 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) (Rev. 1-2025)

Page 4

Part IV

Foreign Forms

Schedule F (Form 990) (Rev. 1-2025)

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
Part I, Line 2:	Lions Clubs multiple districts, subdistricts or single districts, which share the same purpose as Lions Clubs International, submit applications for: 1. Membership Development 2. New Voices Symposium 3. Marketing 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. New Voices Symposium - The New Voices Symposium provides a reimbursement opportunity for Lions districts and multiple districts that organize symposiums with experts and other community organizations with the purpose of promoting gender parity and diversity, while seeking to increase the number of women, young adults, and other underrepresented populations in our organization. Upon completion of the symposium, send the expense claim form, supporting documentation, and final report form to the New Voices email box. 3. Marketing Grant Program - The marketing grants are designed to support multiple and single districtwide marketing activities, such as advertising, social media, branding, and public relations. Promoting Lions is crucial for growing membership and keeping members engaged and excited about their service. Within 30 days of the completion of the project, marketing grant recipients must submit a detailed post report. Grant recipients who do not submit a post report will not be eligible for future marketing grants. A single post report must be received no later than July 15 of the following fiscal year. Post reports consist of the following four sections: completed activities, impact, itemized financial info, and samples of produced items. 4. Leo Leadership Grant Program - The Leo Leadership Grant Program provides financial assistance to a Lions multiple district, subdistrict 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	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	Central America and the Caribbean - Accrual East Asia and the Pacific - Accrual Europe (including Iceland and Greenland) - Accrual North America (Canada & Mexico only) - Accrual South America - Accrual South Asia - Accrual Sub-Saharan Africa - Accrual

Schedule F (Form 990) (Rev. 1-2025)

Additional Data

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Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

Schedule I
(Form 990)
(Rev. January 2025)

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 instructions and the latest information.

OMB No. 1545-0047

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

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? ........................

Yes No

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	(h) Purpose of grant or assistance
(1) MD 11 30752 Glenwood Circle Warren,MI48088	36-4567091	501(C)(3)	12,288	Marketing
(2) MD 13 4074 Hoover Road Grove City,OH43123	31-6064520	501(C)(4)	8,500	Marketing
(3) MD 18 977A Madison Road Eatonton,GA31024	58-6075266	501(C)(4)	15,000	Marketing
(4) MD 2 PO Box 34764 San Antonio,TX78218	23-7118941	501(C)(4)	15,000	Marketing
(5) MD 22 2640 Meadowbrook Road Federalsburg,MD21632	52-1183100	501(C)(4)	14,850	Marketing
(6) MD 26 2415 B Hyde Park Road Jefferson City,MO65109	43-0836997	501(C)(4)	9,727	Marketing
(7) MD 31 6911 Maynard Road Summerfield,NC27358	56-0652336	501(C)(4)	13,500	Marketing
(8) MD 49 5631 Old Valdez Terrace Salcha,AK99714	92-0157243	501(C)(4)	15,000	Marketing
(9) MD 5m 1915 Waterford Circle Chaska,MN55318	41-1278740	501(C)(4)	15,000	Marketing
(10) MD 9 2831 Abraham Drive Cedar Falls,IA50613	42-1174055	501(C)(4)	7,500	Marketing

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) Rev. 1-2025

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

Part I, Line 2:

Lions Clubs multiple districts, subdistricts or single districts, which share the same purpose as Lions Clubs International, submit applications for: 1. Membership Development 2. New Voices Symposium 3. Marketing 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. New Voices Symposium - The New Voices Symposium provides a reimbursement opportunity for Lions districts and multiple districts that organize symposiums with experts and other community organizations with the purpose of promoting gender parity and diversity, while seeking to increase the number of women, young adults, and other underrepresented populations in our organization. Upon completion of the symposium, send the expense claim form, supporting documentation, and final report form to the New Voices email box. 3. Marketing Grant Program - The marketing grants are designed to support multiple and single districtwide marketing activities, such as advertising, social media, branding, and public relations. Promoting Lions is crucial for growing membership and keeping members engaged and excited about their service. Within 30 days of the completion of the project, marketing grant recipients must submit a detailed post report. Grant recipients who do not submit a post report will not be eligible for future marketing grants. A single post report must be received no later than July 15 of the following fiscal year. Post reports consist of the following four sections: completed activities, impact, itemized financial info, and samples of produced items. 4. Leo Leadership Grant Program - The Leo Leadership Grant Program provides financial assistance to a Lions multiple district, subdistrict 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) Rev. 1-2025

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

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

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.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

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 .....

Yes

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? ....

Yes

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.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

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:

Receive a severance payment or change-of-control payment? .............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

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.

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:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

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:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

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 ............

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 ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) (Rev. 1-2025)

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
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1Sanjeev Ahuja Executive Administrator	(i) (ii)	306,382 ------------- 0	0 ------------- 0	138 ------------- 0	18,892 ------------- 0	30,253 ------------- 0	355,665 ------------- 0	0 ------------- 0
2Susan Ben Chief of Technology, Info. Tech	(i) (ii)	244,881 ------------- 0	0 ------------- 0	762 ------------- 0	14,252 ------------- 0	21,223 ------------- 0	281,118 ------------- 0	0 ------------- 0
3Catherine M Rizzo Chief of Finance, Treasurer's Office	(i) (ii)	244,328 ------------- 0	0 ------------- 0	396 ------------- 0	15,026 ------------- 0	20,289 ------------- 0	280,039 ------------- 0	0 ------------- 0
4David Kingsbury General Counsel & Secretary	(i) (ii)	192,925 ------------- 0	0 ------------- 0	60 ------------- 0	12,174 ------------- 0	35,231 ------------- 0	240,390 ------------- 0	0 ------------- 0
5Daniel Hervey Div. Manager - Marketing	(i) (ii)	178,982 ------------- 0	0 ------------- 0	90 ------------- 0	12,174 ------------- 0	30,311 ------------- 0	221,557 ------------- 0	0 ------------- 0
6Malinda Marks Div Manager District & Clubs until 7/31/24	(i) (ii)	200,060 ------------- 0	0 ------------- 0	244 ------------- 0	6,618 ------------- 0	12,307 ------------- 0	219,229 ------------- 0	0 ------------- 0
7Noel Mason Div. Manager - Member Ops & Support	(i) (ii)	179,288 ------------- 0	0 ------------- 0	257 ------------- 0	10,992 ------------- 0	28,421 ------------- 0	218,958 ------------- 0	0 ------------- 0
8Matthew Wallace Manager of Digital Products	(i) (ii)	180,444 ------------- 0	0 ------------- 0	60 ------------- 0	1,825 ------------- 0	9,012 ------------- 0	191,341 ------------- 0	0 ------------- 0
9Sony Edakkunnathu Application Development Manager	(i) (ii)	176,772 ------------- 0	0 ------------- 0	258 ------------- 0	10,690 ------------- 0	1,767 ------------- 0	189,487 ------------- 0	0 ------------- 0

Schedule J (Form 990) (Rev. 1-2025)

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

Part I, Line 1a

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 are authorized to fly business class. An upgrade allowance is available for roundtrip travel exceeding ten hours, not including time on the ground for connecting flights. The allowance will be the difference between the actual ticket cost and the lowest available business class fare and is subject to applicable tax reporting and treatment. 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) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
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.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

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 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 paid 86 employees. The International Association of Lions Clubs, the common paying agent, reported 279 employees on Form W-3 for calendar year 2024.
Form 990, Part VI, Section A, line 1a	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, Section A, 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, Section B, line 11b	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 the tax consultants. All questions and concerns are addressed by staff with the assistance of the consultants prior to filing Form 990.
Form 990, Part VI, Section B, line 12c	By board policy, each member of the Board of Directors, including appointees, key management personnel, and employees in sensitive positions, is 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 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 boarddelegated powers considering the proposed transaction or arrangement. 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. 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, Section B, line 15	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 is used by the Association to evaluate staff and ensure compensation decisions align with market practices. - 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, Section C, line 19	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), and 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:	Pension Benefit Changes Other Than Net Periodic Benefit Costs -700,188.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
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). . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
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). . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
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) .	Yes	No
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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
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).. . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No