2012-03-01T17:50:58-06:00 2011-06-30 MCGLADREY & PULLEN LLP 1 S WACKER DRIVE STE 800 CHICAGO IL 60606 990 2010-07-01 361263962 The International Association of Lions Clubs INTE 6305715466 300 W 22nd St Oak Brook IL 605238842 Maryellen Skerik 6304686881 2012-03-01 1 Zack Fortsch 3126343400 2010 2016-02-24 21:20:13Z Peter Lynch 300 W 22nd St Oak Brook IL 605238842 114213712 0 X www.lionsclubs.org X 1919 IL See Schedule O:Empowering volunteers to serve their communities, meet humanitarian needs, encourage peace and promote international understanding through Lions Clubs. 38 38 319 1340000 306515 -1424 55740563 0 1921737 58620159 2259604 8554962 3265079 5323634 63186983 72498755 601928 2048655 0 0 18778950 19208238 0 0 0 43544301 39379174 62925179 60636067 261804 11862688 137304811 160441323 40720727 39282511 96584084 121158812 X To empower volunteers to serve their communities, meet humanitarian needs, encourage peace and promote international understanding through Lions Clubs. 0 0 7697558 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. 8480426 434883 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. 2623151 2390070 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. 32139419 627822 58178054 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. Service activities - promote and develop programs to support Lions' exempt purpose. 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. 32139419 627822 58178054 50940554 0 0 0 1 0 0 0 0 0 1 1 0 0 1 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 1 0 1 X 38 0 1 319 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 TS TU VE 0 0 0 0 0 0 0 0 X 38 38 0 0 0 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 0 CA IL X Maryellen Skerik 6304686881 300 West 22nd Street Oak Brook IL 605238842 Sid L Scruggs III 5.00 X 11001 0 0 Eberhard J Wirfs 2.00 X 0 0 0 Dr Wing-Kun Tam 2.00 X 6900 0 0 Wayne A Madden 2.00 X 6999 0 0 Yamandu P Acosta 2.00 X 0 0 0 Douglas X Alexander 2.00 X 0 0 0 Dr Gary Anderson 2.00 X 0 0 0 Narendra S Bhandari 2.00 X 0 0 0 Janez Bohoric 2.00 X 0 0 0 James A Cavallaro 2.00 X 0 0 0 Dr Ta-Lung Chiang 2.00 X 0 0 0 Per K Christensen 2.00 X 0 0 0 Gary D'Orazio 2.00 X 0 0 0 Luis Dominguez 2.00 X 0 0 0 Yasumasa Furo 2.00 X 0 0 0 KPA Haroon 2.00 X 0 0 0 Carlos A Ibanez T 2.00 X 0 0 0 Ronald S Johnson 2.00 X 0 0 0 Edisson Karnopp 2.00 X 0 0 0 Byeong-Deok Kim 2.00 X 0 0 0 Horst P Kirchgatterer 2.00 X 0 0 0 HOB Lawal 2.00 X 0 0 0 Dr Sang-Do Lee 2.00 X 0 0 0 Dr Domenico Messina 2.00 X 0 0 0 Daniel A O'Reilly 2.00 X 0 0 0 Dr Sonja Pulley 2.00 X 0 0 0 Krishna Reddy V V 2.00 X 0 0 0 Richard Sawyer 2.00 X 0 0 0 Anne Smarsh 2.00 X 0 0 0 Jerry Smith 2.00 X 0 0 0 Robert G Smith 2.00 X 0 0 0 Michael S So 2.00 X 0 0 0 Dr Eugene M Spiess 2.00 X 0 0 0 Judge Haynes H Townsend 2.00 X 0 0 0 Eddy Widjanarko 2.00 X 0 0 0 Seiki Yamaura 2.00 X 0 0 0 Gudrun Bjort Yngvadottir 2.00 X 0 0 0 J Carl Young 2.00 X 0 0 0 Peter Lynch 40.00 X 196847 0 64961 Maryellen Skerik 40.00 X 164886 0 40382 Scott Drumheller 40.00 X 180554 0 35303 Michael Carroll 40.00 X 140857 0 129383 Patricia Repenn-Volante 40.00 X 120544 0 25569 Richard La Joye 40.00 X 119245 0 32077 Kevin Lin 40.00 X 131010 0 10268 Renee Aubin 40.00 X 114328 0 64903 1193171 0 402846 11 0 1 0 Willis of Illinois Inc 39394 Treasury Center Chicago IL 60694 Legal Services 1334536 Esis Inc Dept CH 10123 Palatine IL 600550123 Legal Services 939195 United Parcel Service Lockbox 577 Carol Stream IL 601320577 Mailing 921876 CBH Video 120 Tower Drive Burr Ridge IL 60527 Video Production 688419 R R Donnelley Receivables PO Box 730216 Dallas TX 753730126 Printing 670341 43 Membership Dues 900099 55766672 55766672 Int'l Convention 900099 2390070 2390070 Lions Magazine 900004 434883 128368 306515 Lions Day at the U.N. 900099 28534 28534 58620159 4350881 4350881 457657 457657 43721377 39517296 4204081 4204081 4204081 4876953 2197661 2679292 2679292 Currency Gain/Loss 900099 2073835 2073835 Other Revenue 900099 102779 102779 Internal Sales 900099 10071 10071 2186685 72498755 61003007 306515 11189233 186130 186130 1862525 1862525 722351 722351 12573590 10476528 2097062 2934021 2321142 612879 1655057 1224235 430822 1323219 1063245 259974 126821 110652 16169 268365 20440 247925 57161 57161 116246 116246 783996 92502 691494 1054954 864079 190875 6296067 6277548 18519 7246905 6730258 516647 1295245 1226986 68259 3434 3434 985844 908921 76923 12997015 10550046 2446969 3078111 2963841 114270 1512123 1497210 14913 2042902 19981 2022921 Awards 1240608 1234035 6573 Education & Training 704842 639419 65423 Bad Debt Expense 530775 530775 Foreign Office Expense 256037 239087 16950 -1218277 -218711 -999566 60636067 50940554 9695513 0 1050 50 37687200 31221618 686711 476077 1185954 756233 1361247 2459011 41544610 34829519 7489511 6715091 79522658 109316207 9199641 9312609 170839 184427 137304811 160441323 9512184 10663321 92144 31116399 28619190 40720727 39282511 X 96584084 121158812 96584084 121158812 137304811 160441323 X 11862688 12712040 X 0 1 1 X 0 1 0 0 1000000 1000000 13810366 10118069 3692297 26734244 24711450 2022794 6715091 Hedge Funds 9312609 F 9312609 Self Insurance Reserve 5209271 Pension Liability 15159961 Due to Lions Clubs Foundation 6543611 Post-retirement Employee Benefits 1706347 28619190 72498755 60636067 11862688 10020403 2691637 12712040 24574728 84156150 10020403 2691637 12712040 71444110 688074 366571 1054645 72498755 59581422 0 59581422 688074 366571 1054645 60636067 Description of Uncertain Tax Positions Under FIN 48: Part X: The Association has received a determination letter from the Internal Revenue Service ("IRS"), stating that it is an exempt organization under Section 501(c)(4) of the Internal Revenue Code and, accordingly, is not subject to Federal income taxes on its related activities. In accordance with IRS standards, the Association files a Form 990-T for unrelated business income from investments and advertising revenue. Currently, there is no related Federal tax liability. The tax years ending in 2007, 2008, and 2009 are still open to audit for both Federal and state purposes. Part XI, Line 8 - Other Adjustments: Pension and Post-Retirement Liability 2,691,637. Part XII, Line 2d - Other Adjustments: Pension and Post-Retirement Liability 2,691,637. Part XII, Line 4b - Other Adjustments: New Member Kits 306,804. Other Expenses 46,262. Royalty Tax 3,434. Internal Sales 10,071. Part XIII, Line 4b - Other Adjustments: New Member Kits 306,804. Other Expenses 46,262. Royalty Tax 3,434. Internal Sales 10,071. 1 Central America and the Caribbean 0 0 Program services Department expenses and grants 3000 East Asia and the Pacific 2 8 Program services Department expenses and grants 350278 Europe (Including Iceland & Greenland) 0 0 Program services Department expenses and grants 106220 Middle East and North Africa 0 0 Program services Department expenses and grants 5000 Russia & the Newly Independent States 0 0 Program services Department expenses and grants 6074 South America 0 0 Program services Department expenses and grants 42423 South Asia 1 21 Program services Department expenses and grants 1318214 Sub-Saharan Africa 0 0 Program services Department expenses and grants 24066 North America 0 0 Program services Department expenses and grants 7250 3 29 0 0 3 29 1855275 7250 1862525 South Asia MD Grant 37500 Check Europe (Including Iceland & Greenland) PR Matching Grant 26250 Check South Asia Membership Grant/Leo Leadership Grant/MD Grant 22611 Check East Asia and the Pacific MD Grant & Symposium Grant 21929 Check Europe (Including Iceland & Greenland) MD Grant 20000 Check East Asia and the Pacific MD Grant 20000 Check Europe (Including Iceland & Greenland) PR Grant/MD Grant 20000 Check South America PR Matching Grant/MD Grant 20000 Check Europe (Including Iceland & Greenland) PR Matching Grant 12450 Check Europe (Including Iceland & Greenland) Lions Serving for Children/PR Matching Grant 12017 Check South Asia MD Grant 10000 Check South Asia MD Grant 10000 Check South Asia MD Grant 10000 Check South America MD Grant 10000 Check Sub-Saharan Africa MD Grant/Lion Day/Symposium Grant 7000 Check & Wire Transfer Sub-Saharan Africa MD Grant/Children's Symposium 6816 Check & Wire Transfer South Asia Membership Grants/Lions Service for Children/PR Matching Grant 6200 Check Russia & the Newly Independent States MD Grant/PR Matching Grant 6126 Wire Transfer South Asia Membership Grant/PR Matching Grant 5299 Check 0 19 0 0 0 0 0 0 Procedure for Monitoring Grants Outside the U.S.: Schedule F, Part I, Line 2: Lions Clubs Multiple Districts, Sub-Districts or Single Districts, which share the same purpose as Lions Clubs International, 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 8 PO Box 198 Natchitoches LA 714581098 581838966 501(c)(4) 22000 MD Grant Chapter MD 5 620 E 29th St Sioux Falls SD 57105 237055507 501(c)(4) 20000 MD Grant Chapter MD 31 7935 Altacrest Dr Concord NC 28027 560652336 501(c)(4) 14000 MD Grant Chapter MD 1 8 Palmer Court Bolingbrook IL 60490 366212580 501(c)(4) 10000 MD Grant Chapter MD 22 77 Valery Drive Felton DE 19943 521183100 501(c)(4) 10000 MD Grant Chapter MD 27 W1860 Rockvale Road Ixonia WI 53036 396126233 501(c)(4) 10000 MD Grant Chapter MD 34 1808 Hummingbird Lane Birmingham AL 352262719 237050708 501(c)(4) 10000 Development Grant Chapter MD 51 Urb Pacifica 104 Arcos Iris Trujillo Alto PR 00976 660612118 501(c)(4) 10000 MD Grant 0 8 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: Lions Clubs Multiple Districts, Sub-Districts or Single Districts, which share the same purpose as Lions Clubs International, 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 196577 0 0 0 270 0 38106 0 26855 0 261808 0 0 0 Maryellen Skerik 164472 0 0 0 414 0 20982 0 19400 0 205268 0 0 0 Scott Drumheller 180392 0 0 0 162 0 16228 0 19075 0 215857 0 0 0 Michael Carroll 139669 0 0 0 1188 0 106328 0 23055 0 270240 0 0 0 Richard La Joye 118831 0 0 0 414 0 22792 0 9285 0 151322 0 0 0 Renee Aubin 113554 0 0 0 774 0 47583 0 17320 0 179231 0 0 0 Part I, Line 1a First Class Airfare 1.First class airfare is authorized for Executive Officers, due to their extensive travel requirements. 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 Each Lions Club in good standing is entitled to delegate representation based on its membership. The number of delegates assigned is outlined in the International Constitution. Each certified delegate present shall be entitled to cast one vote for his/her choice of each elected office position to be filled and one vote for his/her choice on each question submitted to the convention. This process is 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. 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 by using the search engine on the on the website at www.lionsclubs.org. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 5: Net unrealized gains on investments: 10,020,403. Pension and Post-Retirement Liability 2,691,637. Total to Form 990, Part XI, Line 5: 12,712,040. Lions Clubs International Foundation 300 West 22nd Street Oak Brook IL 605238842 237030455 Humanitarian Foundation IL 501(C)(3) Line 7 The International Association of Lions Clubs 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 Lions Clubs International Foundation P 4174340 Cost