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Nonprofiteer
← LIONS CLUBS INTERNATIONAL FTDN

Form 990 for tax year 2023

Filed by LIONS CLUBS INTERNATIONAL FTDN.

Totals

Total revenue
$67,389,985
Total expenses
$62,457,809
Contributions and grants received
$58,354,979
Grants paid
$39,792,897
Program service revenue
$0
Investment income
$8,982,775
Other revenue
$52,231
Total assets, end of year
$411,561,319
Total liabilities, end of year
$18,906,405
Net assets or fund balances, end of year
$392,654,914
Program services expenses (Part IX)
$45,960,432
Management and general expenses
$5,449,724
Fundraising expenses
$11,047,653
Program service expenses (Part III)
$45,960,432

Program services were 73.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $58,354,979

  • 1g · Noncash contributions included above

    $64,385

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $8,551,673 · unrelated business $25,891 · excluded $8,525,782

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $93,008,060

  • 7b · Less cost or other basis and sales expenses

    securities $92,576,958

  • 7c · Gain or loss

    securities $431,102 · other assets $0

  • 7d · Net gain or loss

    total $431,102 · excluded $431,102

  • 10a · Gross sales of inventory

    $20,798

  • 10b · Cost of goods sold

    $5,021

  • 10c · Net income from sales of inventory

    total $15,777 · related or exempt $15,777

  • 11a · Other revenue: LIONS QUEST ONLINE LICENSES, NET OF COSTS

    total $95,075 · related or exempt $95,075

  • 11b · Other revenue: LIONS QUEST TRAINING WORKSHOPS, NET OF COST

    total $43,550 · related or exempt $43,550

  • 11c · Other revenue: CURRENCY EXCHANGE LOSS

    total -$102,171 · excluded -$102,171

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $36,454

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $8,375,319 · program services $8,375,319

  • 3 · Grants to foreign organizations and individuals

    total $31,417,578 · program services $31,417,578

  • 5 · Compensation of officers, directors and key employees

    total $337,120 · program services $168,560 · management and general $84,280 · fundraising $84,280

  • 7 · Other salaries and wages

    total $5,610,808 · program services $1,939,624 · management and general $1,580,148 · fundraising $2,091,036

  • 8 · Pension plan contributions

    total $365,998 · program services $130,721 · management and general $98,713 · fundraising $136,564

  • 9 · Other employee benefits

    total $698,588 · program services $249,510 · management and general $188,415 · fundraising $260,663

  • 10 · Payroll taxes

    total $426,848 · program services $152,455 · management and general $115,124 · fundraising $159,269

  • 11b · Fees: legal

    total $4,163 · program services $1,496 · management and general $2,597 · fundraising $70

  • 11c · Fees: accounting

    total $60,500 · management and general $60,500

  • 11f · Fees: investment management

    total $668,048 · management and general $668,048

  • 11g · Fees: other

    total $5,287,827 · program services $2,365,725 · management and general $1,746,863 · fundraising $1,175,239

  • 12 · Advertising and promotion

    total $590,830 · program services $383,615 · fundraising $207,215

  • 13 · Office expenses

    total $1,472,620 · program services $47,189 · management and general $222,498 · fundraising $1,202,933

  • 17 · Travel

    total $2,776,585 · program services $574,729 · management and general $515,752 · fundraising $1,686,104

  • 19 · Conferences, conventions and meetings

    total $181,473 · program services $49,287 · management and general $67,452 · fundraising $64,734

  • 22 · Depreciation, depletion and amortization

    total $75,669 · program services $8,529 · management and general $62,023 · fundraising $5,117

  • 24a · Other expenses: RECOGNITION

    total $4,028,058 · program services $53,588 · management and general $31,213 · fundraising $3,943,257

  • 24b · Other expenses: SUBSCRIPTION AND MEMBERSHIP FEES

    total $45,726 · program services $43,528 · fundraising $2,198

  • 24c · Other expenses: GIFTS AND ENTERTAINMENT

    total $17,475 · fundraising $17,475

  • 24d · Other expenses: EDUCATION AND TRAINING

    total $8,123 · program services $2,387 · fundraising $5,736

  • 24e · All other expenses

    total $8,453 · program services -$3,408 · management and general $6,098 · fundraising $5,763

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $6,696,850 · end of year $7,065,564

  • 3 · Pledges and grants receivable

    beginning of year $9,870,303 · end of year $13,738,783

  • 4 · Accounts receivable

    beginning of year $4,519 · end of year $10,541

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,548,985 · end of year $1,960,502

  • 10a · Land, buildings and equipment: cost or other basis

    $5,487,739

  • 10b · Land, buildings and equipment: accumulated depreciation

    $5,178,698

  • 10c · Land, buildings and equipment, net

    beginning of year $384,710 · end of year $309,041

  • 11 · Investments: publicly traded securities

    beginning of year $293,521,323 · end of year $316,637,338

  • 12 · Investments: other securities

    beginning of year $55,397,946 · end of year $64,266,398

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $6,637,831 · end of year $7,573,152

  • 17 · Accounts payable and accrued expenses

    beginning of year $927,820 · end of year $750,608

  • 18 · Grants payable

    beginning of year $14,633,567 · end of year $17,660,966

  • 19 · Deferred revenue

    beginning of year $477,679 · end of year $433,483

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $64,310 · end of year $61,348

  • 27 · Net assets without donor restrictions

    beginning of year $308,760,226 · end of year $342,493,750

  • 28 · Net assets with donor restrictions

    beginning of year $49,198,865 · end of year $50,161,164

Mission and programs · 2023

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.

Activities or mission (Part I)

To support the efforts of Lions clubs worldwide in serving their local communities and the world community as they carry out essential humanitarian service projects.

  • HUMANITARIAN INITIATIVES - THROUGH LCIF'S MATCHING GRANT AND DISTRICT AND CLUB COMMUNITY IMPACT GRANT, LIONS CAN SUPPORT HUMANITARIAN ACTIVITIES AND INITIATIVES. LCIF'S HUMANITARIAN GRANTS EMPOWER LIONS TO ADDRESS UNMET HEALTH NEEDS AND SUPPORT AT-RISK, VULNERABLE POPULATIONS AROUND THE WORLD. LCIF'S HUMANITARIAN FUNDING ALSO SUPPORTS PARTNERSHIP EFFORTS SUCH AS VISION SCREENINGS AND PROGRAMS FOR ATHLETES THROUGH THE SPECIAL OLYMPICS OPENING EYES PARTNERSHIP AND THE PURCHASE OF MORE THAN 110 MILLION DOSES OF MEASLES VACCINES THROUGH THE MEASLES AND RUBELLA INITIATIVE.

    Expenses $14,774,736 · Grants $12,917,578

  • DISASTER RELIEF - LCIF PROVIDES DISASTER GRANTS TO LIONS FROM THE LCIF GENERAL DISASTER FUND. GRANTS ARE INTENDED TO SUPPORT LIONS WITH DISASTER PREPAREDNESS, RELIEF, AND RECOVERY EFFORTS FOLLOWING NATURAL DISASTERS.

    Expenses $12,159,251 · Grants $11,618,378

  • VISION - LIONS ARE A WORLD LEADER IN THE EFFORT TO PREVENT AVOIDABLE BLINDNESS AND ASSIST PEOPLE WHO ARE BLIND OR VISUALLY IMPAIRED. THROUGH PARTNERSHIPS AND GRANTS, LCIF FUNDS EFFORTS TO PROVIDE LOCAL CAPACITY BUILDING, TRAINING, SCREENING, DIAGNOSTIC EQUIPMENT, MEDICATIONS AND TREATMENTS, AND REHABILITATION PROJECTS.

    Expenses $7,903,171 · Grants $7,613,589

  • YOUTH - LCIF PROVIDES YOUTH AND YOUNG ADULTS OPPORTUNITIES TO SUCCEED. THE LIONS QUEST PROGRAM PROVIDES YOUNG PEOPLE AND THEIR EDUCATORS WITH TOOLS TO MAKE POSITIVE CHOICES, RESIST DRUGS AND ALCOHOL, LEARN THROUGH SERVICE AND BECOME HEALTHY YOUNG ADULTS.

    Expenses $5,067,796 · Grants $1,980,366 · Revenue $154,402

  • HUNGER - GRANTS SUPPORTS MAJOR EQUIPMENT AND INFRASTRUCTURE PROJECTS FOCUSED ON ALLEVIATING HUNGER.

    Expenses $2,736,179 · Grants $2,578,225

  • CHILDHOOD CANCER - GRANTS IMPROVE THE QUALITY OF LIFE FOR CHILDREN RECEIVING CANCER TREATMENT AND THEIR FAMILIES.

    Expenses $2,090,024 · Grants $2,025,406

  • DIABETES - GRANTS EMPOWER LIONS TO IMPLEMENT LARGE-SCALE DIABETES SCREENING EVENTS, YOUTH DIABETES CAMPS, WORKFORCE TRAINING, EQUIPMENT AND INFRASTRUCTURE PROJECTS TO HELP INDIVIDUALS IDENTIFY AND MANAGE DIABETES

    Expenses $894,515 · Grants $793,999

  • ENVIRONMENT - THROUGH LCIF'S MATCHING GRANT AND DISTRICT AND CLUB COMMUNITY IMPACT GRANT, LIONS CAN SUPPORT ENVIRONMENTAL ACTIVITIES AND INITIATIVES, INCLUDING BUT NOT LIMITED TO TREE PLANTING, WASTE MANAGEMENT AND RECYCLING, AND COMMUNITY CLEAN-UP EVENTS.

    Expenses $334,760 · Grants $265,356

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Brian E Sheehan

    LCIF Chairperson

    Total calculated
    $0
    Hours/week
    20

  • Douglas X Alexander

    Vice Chairperson

    Total calculated
    $0
    Hours/week
    2

  • Gary F Brown

    Treasurer

    Total calculated
    $0
    Hours/week
    2

  • Vijay Kumar Raju

    Secretary

    Total calculated
    $0
    Hours/week
    2

  • AP Singh

    International Second Vice-President

    Total calculated
    $0
    Hours/week
    5

  • Aruna Abhey Oswal

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Chikao Suzuki

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Dr Jitsuhiro Yamada

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Dr Nicolas Eduardo Orellana

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Dr Patti Hill

    LCI International President

    Total calculated
    $0
    Hours/week
    5

  • Dr Sandro Castellana

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Dr Ta-Lung Chiang

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Eveline N Chandra

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Fabricio Oliveira

    International First Vice President

    Total calculated
    $0
    Hours/week
    5

  • HOB Lawal

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Jennifer Ware

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Joe Preston

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Jung-Yul Choi

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Justice Brian Stevenson

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Mark Lyon

    International Third Vice President

    Total calculated
    $0
    Hours/week
    5

  • Marvin J Chambers

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Teresa Dineen

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Rebecca Daou

    LCIF Executive Administrator

    Total calculated
    $262,294
    From this org
    $259,366
    From related orgs
    $0
    Other
    $2,928
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $259,228
    Bonus
    $0
    Other
    $138
    Deferred
    -$22,545
    Nontaxable benefits
    $25,473
    Filer's total
    $262,294

  • Christine Hastings

    LCIF Controller and Financial Analysis Manager

    Total calculated
    $135,484
    From this org
    $127,733
    From related orgs
    $0
    Other
    $7,751
    Hours/week
    40

  • Christopher Plunkett

    Div. Mgr., LCIF Development

    Total calculated
    $164,541
    From this org
    $147,363
    From related orgs
    $0
    Other
    $17,178
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $147,225
    Bonus
    $0
    Other
    $138
    Deferred
    $8,942
    Nontaxable benefits
    $8,236
    Filer's total
    $164,541

  • Erik Brejla

    Global CSR and Strategic Partnership Manager

    Total calculated
    $150,462
    From this org
    $117,316
    From related orgs
    $0
    Other
    $33,146
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $117,226
    Bonus
    $0
    Other
    $90
    Deferred
    $7,420
    Nontaxable benefits
    $25,726
    Filer's total
    $150,462

  • KaSondra Byrd

    Div. Mgr., Global Grants

    Total calculated
    $131,941
    From this org
    $128,217
    From related orgs
    $0
    Other
    $3,724
    Hours/week
    40

  • Leia Williams

    Dept. Mgr., LCIF Marketing Communications

    Total calculated
    $136,244
    From this org
    $121,593
    From related orgs
    $0
    Other
    $14,651
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Travel for companions
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 1a Travel for companions
TRAVEL EXPENSES FOR A COMPANION ACCOMPANYING THE FOUNDATION'S TWO PRESIDENTIAL APPOINTEES TO THE LCIF BOARD OF TRUSTEES, WHEN ATTENDING THE LCIF EXECUTIVE COMMITTEE MEETINGS THAT IMMEDIATELY PRECEDE THE LCI BOARD OF DIRECTORS MEETINGS, WILL BE REIMBURSED ACCORDING TO LIONS CLUBS INTERNATIONAL FOUNDATION'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. TRAVEL EXPENSES FOR A COMPANION ACCOMPANYING THE LCIF EXECUTIVE ADMINISTRATOR WILL BE REIMBURSED ACCORDING TO LIONS CLUBS INTERNATIONAL FOUNDATION'S GENERAL REIMBURSEMENT RULES AND IS TAXABLE TO THEM. IN ADDITION, THE LCIF CHAIRPERSON MAY AUTHORIZE TRAVEL ON BEHALF OF LCIF, INCLUDING COMPANION TRAVEL, PROVIDED SUCH TRAVEL IS IN ACCORDANCE WITH THE GENERAL REIMBURSEMENT POLICY AND THE EXPENSE IS COVERED WITHIN THE LCIF BUDGET.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • LCIF INDIA

    PROMOTION OF VARIOUS LIONS PROGRAMS IN INDIA AND OTHER COUNTRIES IN THE REGION · IN · controlled entity

    Directly controlled by LIONS CLUBS INTERNATIONAL FOUNDATION

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • PERPETUAL TRUST (2)

    Trust · DISTRIBUTION OF TRUST ASSETS TO BENEFICIARIES

Provenance

Return type
form_990
Tax year
2023
Filed
6 February 2025
IRS schema version
2023v6.0
Source object
202540379349301229

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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