2011-02-15T09:17:03-06:00 2010-06-30 RSM MCGLADREY INC 1 SOUTH WACKER SUITE 800 CHICAGO IL 60606 990 2009-07-01 361263962 The International Association of Lions Clubs INTE 6305715466 300 W 22nd St Oak Brook IL 605238842 MARYELLEN SKERIK 6304686881 2011-02-15 1 Zack Fortsch 3126343400 2009 2016-02-24 21:20:13Z Peter Lynch 300 W 22nd St Oak Brook IL 605238842 117362452 0 X www.lionsclubs.org X 1919 IL See Schedule O:To empower volunteers to serve their communities, meet humanitarian needs, encourage peace and promote international understanding through Lions Clubs. 38 38 329 1350000 370671 -57260 55263039 55740563 1946706 1921737 -3410750 2259604 3936997 3265079 57735992 63186983 721473 601928 0 16532039 18778950 0 0 44307661 43544301 61561173 62925179 -3825181 261804 126982316 137304811 37230557 40720727 89751759 96584084 To empower volunteers to serve their communities, meet humanitarian needs, encourage peace and promote international understanding through Lions Clubs. 0 0 8452698 Program Service One - District Governor - The District governor is the chief administrative officer in their district and shall have direct supervision over the region officers to further the purposes of Lions Clubs International, and is responsible to actively participate and inspire other district officers to administer and promote effective membership growth and new club organization. 8275078 513536 The Lions magazine - the purpose of "The Lion" magazine is to inform Lions members with regard to programs, activities, and policies of Lions Clubs International. 3129787 1389986 International convention - the purpose of the annual convention of Lions Clubs International is to participate in educational seminars, exchange ideas and take part in elections that shape the future of the association. 32033205 601928 2654475 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 - to provide club supplies to its members. International activities & program planning - promote and develop programs of Lions Clubs International. Program administrative support is provided by executive, financial, legal and information technology departments. International offices - service club members worldwide with locations in: India, Korea and Japan. 32033205 601928 2654475 51890768 0 0 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 31 0 1 329 1 1 1 1 AG AS AU BG BE BR CA CI CO CS DA EC ES UK FJ FI FR GM GR GT IC IN EI IS IT JA JO LU MX MO NP NL NZ NU NO PK PM PA PE PO SF KS SP CE SW TW TH TS TU VE 0 0 0 0 0 0 0 38 38 0 0 0 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 0 IL X Maryellen Skerik 6304686881 300 West 22nd Street Oak Brook IL 605238842 Eberhard J Wirfs 5.00 X 0 0 0 Albert Brandel 2.00 X 17762 0 0 Sidney Scruggs 2.00 X 8400 0 0 Dr Wing-Kun Tam 2.00 X 6900 0 0 Horst P Kirchgatterer 2.00 X 0 0 0 Edisson Karnopp 2.00 X 0 0 0 J Carl Young 2.00 X 0 0 0 Per K Christensen 2.00 X 0 0 0 Gudrun Yngvadottir 2.00 X 0 0 0 Narendra Bhandari 2.00 X 0 0 0 V Venkata Krishna Reddy 2.00 X 0 0 0 KPA Haroon 2.00 X 0 0 0 Eddy Widjanarko 2.00 X 0 0 0 Domenico Messina 2.00 X 0 0 0 Seiki Yamaura 2.00 X 0 0 0 Yasumasa Furo 2.00 X 0 0 0 HOB Lawal 2.00 X 0 0 0 Carlos A Ibanez 2.00 X 0 0 0 Michael So 2.00 X 0 0 0 Ta-lung Chiang 2.00 X 0 0 0 Dr Sang-do Lee 2.00 X 0 0 0 Byeong-deok Kim 2.00 X 0 0 0 Janez Bohoric 2.00 X 0 0 0 Luis Dominguez 2.00 X 0 0 0 Yamandu Acosta 2.00 X 0 0 0 Douglas Alexander 2.00 X 0 0 0 Gary Anderson 2.00 X 0 0 0 James Cavallaro 2.00 X 0 0 0 Sonja Pulley 2.00 X 0 0 0 Robert Smith 2.00 X 0 0 0 Eugene Spiess 2.00 X 0 0 0 Gary D'Orazio 2.00 X 0 0 0 Ronald Johnson 2.00 X 0 0 0 Daniel O'Reilly 2.00 X 0 0 0 Anne Smarsh 2.00 X 0 0 0 Jerry Smith 2.00 X 0 0 0 Haynes Townsend 2.00 X 0 0 0 Richard Sawyer 2.00 X 0 0 0 Peter Lynch 40.00 X 199951 0 68014 Maryellen Skerik 40.00 X 165192 0 37435 Scott Drumheller 40.00 X 166611 0 28791 Michael Carroll 40.00 X 138837 0 98520 Patti Repenn-Volante 40.00 X 117392 0 26781 Richard Lajoye 40.00 X 115599 0 30606 Gary hannah 40.00 X 115814 0 12906 Renee Aubin 40.00 X 112352 0 64910 1164810 0 367963 12 0 1 0 Metro Connections 1219 Marquette Ave Ste 110 Minneapolis MN 55403 Convention Transportation 798964 CBH Video 120 Tower Dr Burr Ridge IL 60527 Video Production 656111 Tek Systems PO Box 198568 Atlanta GA 303848568 IT Staffing 649081 RR Donnelley PO Box 730216 Dallas TX 75373 Printing of HQ Edition 635235 Trinity Mailing Service 7220 W 108th Pl Worth IL 60482 Mailing 629391 54 55740563 55740563 Int'l Convention 900099 1389986 1389986 Lions Magazine 900004 513536 142865 370671 Lions Day at the U.N. 900099 18215 18215 1921737 3498707 3498707 579612 579612 50812873 52051976 -1239103 -1239103 -1239103 4757083 2123493 2633590 2633590 Other Revenue 900099 49207 49207 Internal Sales 900099 2670 2670 51877 63186983 4187326 370671 2888423 211243 211243 390685 390685 665273 665273 12042539 9925645 2116894 3380893 2637566 743327 1445771 1074687 371084 1244474 1003275 241199 158006 116148 41858 218345 12475 205870 82254 82254 991511 84309 907202 1602321 1388712 213609 6289710 6273583 16127 7854219 7207263 646956 1888887 1839517 49370 1134273 1048404 85869 14089793 11400582 2689211 3762135 3464619 297516 2042640 2027727 14913 1993139 25061 1968078 Foreign Office Expense 1434084 1434084 Awards 946713 941799 4914 Loss on Currency 143607 143607 Employment Fees 99508 99508 Bad Debt Expense 88918 88918 -1275762 -705534 -570228 62925179 51890768 11034411 0 5923 1050 28310930 37687200 99067 686711 1186434 1185954 1728058 1361247 40782206 33292695 8991982 7489511 78824523 79522658 7621996 9199641 213403 170839 126982316 137304811 8994728 9512184 133179 92144 28102650 31116399 37230557 40720727 X 89751759 96584084 89751759 96584084 126982316 137304811 X 0 1 1 X 0 1 1 0 1000000 1000000 13066873 9819697 3247176 26314908 23372283 2942625 400425 100715 299710 7489511 Hedge Funds 9199641 F 9199641 Self Insurance Reserve 5993476 Pension Liability 19144582 Due to Lions Clubs Foundation 4205888 Post-retirement Employee Benefits 1772453 31116399 63186983 62925179 261804 8833220 -2262699 6570521 6832325 70574466 8833220 8833220 61741246 904946 540791 1445737 63186983 63742141 2262699 2262699 61479442 904946 540791 1445737 62925179 Part X: Description of Uncertain Tax Positions Under FIN 48: In July 2006, the FASB issued FASB Interpretation No. 48 ("FIN 48") (now referred to as ASC 740-10-25-6, "ASC 740"), "Accounting for Uncertainty in Income Taxes - An Interpretation of FASB Statement 109," which clarifies the accounting for uncertainty in income taxes recognized in an enterprise's financial statements in accordance with the broader concepts previously outlined in ASC 740. The Association adopted this new guidance as of July 1, 2009. This guidance clarifies the accounting for uncertainly in tax positions taken or expected to be taken in a tax return, including issues relating to financial statement recognition and measurement. This section provides that the tax effects from an uncertain tax position can 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. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged. The adoption of this guidance did not have any impact on the Association's financial statements. Part XI, Line 8 - Other Adjustments: Pension and Post-Retirement Liability: -2262699. Part XII, Line 4b - Other Adjustments: International Activities Sale of Publications: 2670. New Member Kits: 348135. Other Expenses: 44639. Currency Exchange: 143607. Fringe Benefit Tax: 450. Royalty Tax: 1290. Part XIII, Line 2d - Other Adjustments: Pension and Post-Retirement Liability: 2262699. Part XIII, Line 4b - Other Adjustments: International Activities Sale of Publications: 2670. New Member Kits: 348135. Other Expenses: 44639. Currency Exchange: 143607. Fringe Benefit Tax: 450. Royalty Tax: 1290. 1 East Asia and the Pacific 2 8 Program services Department expenses and grants 407545 South Asia 1 21 Program services Department expenses and grants 1247695 Europe Program services Department expenses and grants 99542 North America Program services Department expenses and grants 23500 South America Program services Department expenses and grants 19450 Sub-saharan Africa Program services Department expenses and grants 4250 Middle East and North Africa Program services Department expenses and grants 20000 Various Countries Program services Department expenses and grants 1011 Central America Program services Department expenses and grants 1750 Russia Program services Department expenses and grants 24 3 29 1824767 South Asia Leo Leadership Conference Grant & MD PR Grant 22081 Cash Grant Europe PR Matching Grant 22700 Cash Grant Europe PR Matching Grant 26706 Cash Grant North America MD PR Grant 20000 Cash Grant South Asia MD PR Grant 20000 Cash Grant Middle East MD PR Grant 20000 Cash Grant East Asia MD PR Grant 20000 Cash Grant South Asia MD PR Grant 20000 Cash Grant Europe MD PR Grant 12450 Cash Grant Europe MD PR Grant 10000 Cash Grant South Asia MD PR Grant 10000 Cash Grant South Asia MD PR Grant 8000 Cash Grant South America MD PR Grant 10000 Cash Grant East Asia MD PR Grant & Membership Grant 7300 Cash Grant Europe MD PR Grant 7000 Cash Grant South Asia Membership Grant & PR matching grant 6813 Cash Grant Europe MD PR Grant 6500 Cash Grant South Asia MD PR Grant 10000 Cash Grant 142 Procedure for Monitoring Grants Outside the U.S.: Schedule F, Part I, Line 2: Multiple Districts, Sub-Districts or Single Districts submit applications to the appropriate department for consideration. Approval of grants is based on eligibility and fund availability. Lions Clubs International determines the eligibility for the grant based on the selection criteria. Lions Clubs International maintains records to substantiate the amount of the grants distributed. 1 Chapter MD 1 906 W Northcrest Peoria IL 61614 366212580 501 (c)( 4) 20000 MD PR Grant Chapter MD 24 5301 Jessup Lane Woodbridge VA 221933153 900066687 501 (c)( 4) 20000 MD PR Grant Chapter MD 27 1604 W Allen St Rice Lake WI 548681807 391626233 501 (c)( 4) 18000 MD PR Grant Chapter MD 36 PO Box 1554 Beaverton OR 97065 930631472 501 (c)( 4) 20000 MD PR Grant Chapter MD 5 590 Main Street Carrington ND 58421 237055507 501 (c)( 4) 20000 MD PR Grant Chapter MD 22 1205 Corbett Rd Monkton MD 21111 262780017 501 (c)( 4) 8284 MD PR Grant Chapter MD 30 431 Katherine Drive Flowood MS 39232 646027945 501 (c)( 4) 10000 PR Matching Grant Chapter MD 51 PO Box 363686 San Juan PR 009363686 501 (c)( 4) 10000 MD PR Grant Chapter MD 5M PO Box 50 Sandstone MN 55072 411278740 501 (c)( 4) 12000 MD PR Grant District 46 2928 Channel Rock Dr Las Vegas NV 89117 237007530 501 (c)( 4) 6026 MD PR Grant District 41 PO Box 596 Winthrop ME 04364 392057022 501(c)(4) 5000 MD PR Grant Chapter MD 9 PO Box 606 Mitchellville IA 50169 421012259 501 (c)( 4) 5000 MD PR Grant 12 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: Multiple Districts, Sub-Districts or Single Districts submit applications to the appropriate department for consideration. Approval of grants is based on eligibility and fund availability. Lions Clubs International determines the eligibility for the grant based on the selection criteria. Lions Clubs International maintains records to substantiate the amount of the grants distributed. X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 Peter Lynch 195771 0 4000 0 180 0 49260 0 29476 0 278687 0 0 0 Maryellen Skerik 162778 0 2000 0 414 0 23773 0 20992 0 209957 0 0 0 Scott Drumheller 164443 0 2000 0 168 0 15129 0 20353 0 202093 0 0 0 Michael Carroll 137649 0 0 0 1188 0 79766 0 24967 0 243570 0 0 0 Renee Aubin 111578 0 0 0 774 0 51248 0 18408 0 182008 0 0 0 Part I, Line 1a First Class Airfare 1.First class airfare is authorized for executive officers and their companion due to the extensive travel requirements (i.e. 100,000 air miles per year). 2.Past international presidents and their companions are authorized to fly first class if business class is unavailable. Travel for Companion 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. Reimbursement will not be provided if the companion does not attend scheduled functions and events. Form 990, Part VI, Section A, line 6 Number of members based on year end and cumulative membership reports. The members of the association shall consist of Lions Clubs, duly organized and chartered under the provisions of the International Constitution. Form 990, Part VI, Section A, line 7a The membership elects the executive officers, international directors, and delegates. Each chartered club is entitled to delegates as outlined in our Constitution. Each certified delegate present in person shall be entitled to cast one vote for his/her choice of each office to be filled by and one vote for his/her choice on each question submitted to the convention. This is also detailed in our Constitution. Form 990, Part VI, Section A, line 7b Amendments to the constitution or bylaws are subject to approval by the members as stated in our International Constitution. Delegate voting privileges described above. Form 990, Part VI, Section B, line 11 1. The Treasurer and Manager of Financial Reporting and Compliance are responsible for the timely preparation of the Form 990. 2. The completed Form 990 will be provided to the Finance and Headquarters Operation Committee of the Board of Directors via a secure FTP site. All questions and concerns will be addressed by staff of Lions Clubs International prior to filing the final Form 990. Form 990, Part VI, Section B, line 12c Annual Submission By Board Policy, each member of the board of directors, including appointees, key management personnel, and employees in sensitive positions are required to submit an annual statement acknowledging the Conflict of Interest policy and their individual compliance. The annual statement is submitted to the Finance and Headquarters Operation Committee for review. Procedures 1. In connection with any actual or possible conflicts of interest, the interested person (an individual that has a direct or indirect financial interest) must disclose the existence of his or her financial interest and must be given the opportunity to disclose all material facts to the directors and members of committees with board delegated powers considering the proposed transaction or arrangement. 2. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. 3. If a more advantageous transaction or arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the association's best interest and for its own benefit and whether the transaction is fair and reasonable to the association and shall make its decision as to whether to enter into the transaction or arrangement in conformity with such determination. Form 990, Part VI, Section B, line 15 - Salary surveys are conducted at least annually to assure the salary ranges and salary increase figures used by the association are comparable to salaries paid by the existing labor market. - A performance review of the administrative officers (executive director, general counsel & secretary and treasurer) is conducted annually by the Executive Committee. - Salary increases and/or bonuses for administrative officers shall be determined individually by the Executive Committee. - In fiscal year 2009-2010, Lions Clubs International engaged an outside consultant to thoroughly review job description, salary, and local market conditions. Form 990, Part VI, Section C, line 19 Lions Clubs International Constitutional and By-Laws, Board Policy Manual (including Conflict of Interest Policy, Ethical Conduct Code and Fraud) and Audit Financial Statements are available on the website at www.lionsclubs.org/EN/member-center/resources. Lions Clubs International Foundation 300 West 22nd Street Oak Brook IL 605238842 237030455 humanitarian foundation IL 501(C)(3) 7 the international association of lions clubs 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 Lions Clubs International Foundation P 4788230