International Association Of Lions Clubs, 35 Florida Multiple District in Cocoa Beach, Florida (FL)

International Association Of Lions Clubs, 35 Florida Multiple District
Employer Identification Number (EIN)	591148519
Name of Organization	International Association Of Lions Clubs
Secondary Name	35 Florida Multiple District
In Care of Name	Neil Spencer
Address	PO BOX 320344, Cocoa Beach, FL 32932-0344
Activities	Other services or benefits to members or employees, Other social activities
Subsection	Social Welfare Organization
Ruling Date	12/1969
Deductibility	Contributions are not deductible
Foundation	All organizations except 501(c)(3)
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	06/2014
Assets	$100,000 to $499,999
Income	$100,000 to $499,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$271,751
Amount of Income	$297,940
Form 990 Revenue Amount	$258,770

Non-representatives - add comments:

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

	2012	2013	2014
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	No	No	No
Is the organization required to complete Schedule B, Schedule of Contributors?	No	No	No
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No	No
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 Revenue Procedure 98-19?	No	Yes	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?	No	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No	No
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	Yes	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No	No
Did the organization report an amount for other liabilities?	No	Yes	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)?	No	No	No
Did the organization obtain separate, independent audited financial statements for the tax year?	No	Yes	Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No	No
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?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No	No
Did the organization operate one or more hospital facilities?	No	No	No
Did the organization attach a copy of its audited financial statements?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No	No
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?	No	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No	No
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?	No	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No	No
Was the organization related to any tax-exempt or taxable entity?	No	No	No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No	No
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?	No	No	No

	2011	2012	2013	2014
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		1	1	0
The number of Forms W-2G		0	0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		No	No	No
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		0	2	3
Did the organization file all required federal employment tax returns?		No	No	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No	No
Has it filed a Form 990-T for this year?		No	No	No
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)?		No	No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No	No
Did the organization file Form 8886-T?		No	No	No
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?		No	No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No	No
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?		No	No	No
Did the organization notify the donor of the value of the goods or services provided?		No	No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No	No
Initiation fees and capital contributions	$0	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0	$0
Gross income from other sources	$0	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0	$0
The amount of reserves on hand		$0	$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No	No
Has it filed a Form 720 to report these payments?		No	No	No

	2012	2013	2014
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$19,160	$22,840	$15,000
Total reportable compensation from related organizations	$0	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$0	$0	$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	0	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	0	0

	2011	2012	2013	2014
Statement of Revenue
Total revenue	$140,523	$184,052	$200,629	$258,770
Contributions, Gifts, Grants and Other Similar Amounts	$147,945	$153,723	$136,942	$212,190
Program Service Revenue	$41,715	$31,041	$50,011	$43,837
900099		$31,041	$42,153	$36,143
900099		$0	$7,858	$7,694
All other program service revenue		$0	$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$12,308	$21	$13,501	$11,959
Income from investment of tax-exempt bond proceeds	$0	$0	$0	$0
Royalties	$0	$0	$0	$0
Net rental income	$0	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$-60,945	$0	$0	$-1,873
Gross amount from sales of assets other than inventory (Securities / Other)	$125,771 / $0	$0 / $0	$0 / $0	$27,108 / $0
Less: cost or other basis and sales expenses (Securities / Other)	$186,716 / $0	$0 / $0	$0 / $0	$28,981 / $0
Gain or (loss) (Securities / Other)	$-60,945 / $0	$0 / $0	$0 / $0	$-1,873 / $0
Net income/loss from fundraising events	$0	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0	$0
Net income/loss from sales of inventory	$-500	$-733	$175	$-7,343
Gross sales of inventory, less returns and allowances	$6,240	$2,081	$518	$2,846
Less: cost of goods sold	$6,740	$2,814	$343	$10,189
Miscellaneous Revenue	$0	$0	$0	$0

	2011	2012	2013	2014
Statement of Functional Expenses
Total functional expenses	$219,171	$233,199	$216,332	$342,432
Grants and other assistance to domestic organizations and domestic governments		$0	$0	$0
Grants and other assistance to domestic individuals		$0	$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0	$0
Benefits paid to or for members		$0	$0	$0
Compensation of current officers, directors, trustees, and key employees	$0	$19,160	$22,840	$28,846
Compensation not included above, to disqualified persons		$0	$0	$0
Other salaries and wages	$26,461	$0	$4,255	$0
Pension plan accruals and contributions		$0	$0	$0
Other employee benefits		$0	$0	$0
Payroll taxes	$0	$0	$81	$3,966
Fees for services (non-employees)
Management		$0	$0	$0
Legal		$0	$400	$0
Accounting		$2,750	$15,945	$24,506
Lobbying		$0	$0	$0
Professional fundraising services	$0	$0	$0	$0
Investment management fees		$0	$0	$0
Other		$0	$0	$0
Advertising and promotion		$0	$0	$0
Office expenses		$2,731	$8,264	$10,950
Information technology		$0	$83	$545
Royalties		$0	$0	$0
Occupancy		$19,679	$22,650	$39,470
Travel		$15,602	$11,332	$14,956
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0	$0
Conferences, conventions, and meetings		$46,699	$47,958	$53,293
Interest		$0	$365	$321
Payments to affiliates		$0	$0	$0
Depreciation, depletion, and amortization		$178	$2,028	$2,679
Insurance		$1,339	$0	$0
Other expenses		$81,985	$75,489	$84,095
Other expenses		$25,000	$4,000	$74,426
Other expenses		$8,304	$531	$3,261
Other expenses		$4,762	$111	$1,118

	2011	2012	2013	2014
Balance Sheet
Total assets	$410,353	$343,059	$340,003	$271,751
Cash - non-interest-bearing		$42,409	$13,516	$14,090
Savings and temporary cash investments		$91,298	$90,169	$11,343
Pledges and grants receivable, net		$0	$0	$0
Accounts receivable, net		$0	$3,707	$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0	$0
Notes and loans receivable, net		$0	$0	$0
Inventories for sale or use		$8,406	$28,128	$27,281
Prepaid expenses and deferred charges		$1,000	$9,534	$7,612
Land, buildings, and equipment: cost or other basis		$268	$2,860	$181
Investments - publicly traded securities		$0	$192,089	$211,244
Investments - other securities		$199,678	$0	$0
Investments - program-related		$0	$0	$0
Intangible assets		$0	$0	$0
Other assets		$0	$0	$0
Total liabilities	$0	$0	$2,585	$6,347
Accounts payable and accrued expenses		$0	$0	$5,952
Grants payable		$0	$0	$0
Deferred revenue		$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0
Escrow or custodial account liability		$0	$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0	$0
Secured mortgages and notes payable to unrelated third parties	$0	$0	$0	$0
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$0	$2,585	$395
Total net assets or fund balances	$410,353	$343,059	$337,418	$265,404
Unrestricted net assets		$319,232	$337,418	$265,404
Temporarily restricted net assets		$23,827	$0	$0
Permanently restricted net assets		$0	$0	$0
Capital stock or trust principal, or current funds		$0	$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0	$0
Retained earnings, endowment, accumulated income, or other funds	$410,353	$0	$0	$0

Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:	Not provided
Number of organizations supported	0
Sum of amounts of support	$0

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Id	Name	Address	State	Established	Total Income
Other organizations in Florida
1	International Association Of Fire, 1377l Prof Fire Fighters And Parame	11201 E Midway Rd, Ft Pierce, FL 34945	FL	1966-09	$169,031
2	International Association Of Fire, L3574 Volusia Co Firefighters	PO BOX 9683, Daytona Beach, FL 32120-9683	FL	1940-10	$110,750
3	International Association Of Firefighters, 2445 Titusville Firefighters Local	PO BOX 747, Titusville, FL 32781-0747	FL	1959-03	$17,542
4	International Association Of Heat & Frost Insulators & Allied Workers, 60 Awia	13000 Nw 47th Ave, Opa Locka, FL 33054-4326	FL	1940-11	$495,440
5	International Association Of Heat & Frost Insulators & Allied Workers, 67 Awia	709 S Evers St, Plant City, FL 33563-5401	FL	1956-03	$653,122
6	International Association Of Hospitality Accountants, Florida Gold Coast Chapter	4461 Nw 93rd Way, Sunrise, FL 33351-5253	FL	1990-03	$77,145
7	International Association Of Hospitality Accountants, Florida Gulf Coast Chapter	C/O Phillips Harvey Pa 801 Laurel, Naples, FL 34108	FL	1990-03	$115,015
8	International Association Of Hospitality Accountants, Mid-Florida Chapter	129 Pin Oak Pl, Davenport, FL 33837-5844	FL	1990-03	$0
9	International Association Of Jewish Genealogical Societies Inc	14041 Icot Blvd, Clearwater, FL 33760	FL	1997-10	$0
10	International Association Of Lions Clubs, Pensacola Lions Club	16340 N Shore Dr, Pensacola, FL 32507	FL	1940-12	$0
11	International Association Of Lions Clubs, 35 Florida Multiple District	PO BOX 320344, Cocoa Beach, FL 32932-0344	FL	1969-12	$297,940
12	International Association Of Lions Clubs	Po Box 1386, Alachua, FL 32616	FL	1940-12	$0
13	Auburndale	PO BOX 1271, Auburndale, FL 33823-1271	FL		$29,617
14	International Association Of Lions Clubs, 12770 Aventura-North Miami Beach Lc	8217 Nw 12th Mnr, Plantation, FL 33322-4657	FL	1969-12	$19,513
15	International Association Of Lions Clubs, 12567 Beverly Hills	4371 N Mae West Way, Beverly Hills, FL 34465-8747	FL	1973-02	$252,189
16	Boynton Beach	5799 Parkwalk Dr, Boynton Beach, FL 33472-2309	FL		$142,399
17	International Association Of Lions Clubs, Clearwater Evening Lions Club	1991 Otter Way, Palm Harbor, FL 34685-2351	FL	1940-12	$6,134
18	Lions Club Of Clermont-Minneola	PO BOX 120843, Clermont, FL 34712	FL	1960-04	$0
19	International Association Of Lions Clubs, East Pensacola Heights	1122 Northpointe Blvd, Pensacola, FL 32514	FL	1966-03	$1,111
20	International Association Of Lions Clubs, 12582 Homosassa	PO BOX 1401, Homosassa Spg, FL 34447-1401	FL	1971-04	$290,400

Affiliation	Name	Address	State	Established	Total Income
20 biggest affiliated organizations
Central	International Association Of Lions Clubs, Cape Girardeau Evening Lions Club	1902 Sherwood, Cape Girardeau, MO 63701	MO	1940-12	$95,586,891
Subordinate	International Association Of Lions Clubs, 14274 Bering Sea Lions Club	PO BOX 326, Nome, AK 99762-0326	AK	1966-03	$2,222,377
Subordinate	International Association Of Lions Clubs, 2803 Lakeville	PO BOX 1114, Lakeville, MN 55044-1114	MN	1940-12	$2,177,788
Subordinate	International Association Of Lions Clubs, 44937 Grandy	PO BOX 30, Grandy, MN 55029-0030	MN	1969-12	$1,224,758
Subordinate	International Association Of Lions Clubs, 2953 Cyrstal	PO BOX 28106, Crystal, MN 55428-0106	MN	1969-12	$1,157,166
Subordinate	International Association Of Lions Clubs, 4936 Chapel Hill	PO BOX 264, Chapel Hill, TN 37034-0264	TN	1969-12	$482,325
Subordinate	International Association Of Lions Clubs, Finlayson-Giese Lions Club	2195 Finland Avenue, Finlayson, MN 55735	MN	1969-12	$447,413
Subordinate	International Association Of Lions Clubs, 27615 20 Multiple District	1215 James St, Syracuse, NY 13203-2807	NY	1969-12	$371,375
Subordinate	International Association Of Lions Clubs, 6869 Chester	PO BOX 126, Chester, NJ 07930-0126	NJ	1971-04	$355,159
Subordinate	International Association Of Lions Clubs, 543 Itasca	C/O Jeff Pruyn - 707 N Elm Ct, Itasca, IL 60143	IL	1940-12	$299,154
Subordinate	International Association Of Lions Clubs, 45352 Chauvin	4367 Bayouside Dr, Houma, LA 70363-7800	LA	1969-12	$256,063
Subordinate	International Association Of Lions Clubs, 31730 Wells Lions Club	190 S Broadway, Wells, MN 56097-1628	MN	1969-12	$227,849
Subordinate	International Association Of Lions Clubs, 1522 Bellville	PO BOX 1011, Bellville, TX 77418-1011	TX	1960-04	$191,513
Subordinate	International Association Of Lions Clubs, 12562 Tavares	PO BOX 481, Tavares, FL 32778-0481	FL	1966-03	$180,412
Subordinate	International Association Of Lions Clubs, Silex	PO BOX 4, Silex, MO 63377-0004	MO	1971-04	$164,747
Subordinate	International Association Of Lions Clubs, Ne Endowment Fund	14517 R St, Omaha, NE 68137-2652	NE	1940-12	$163,672
Subordinate	International Association Of Lions Clubs, 4636 Paw Paw	PO BOX 92, Paw Paw, MI 49079-0092	MI	1940-12	$148,225
Subordinate	International Association Of Lions Clubs, 8801 Willards Maryland	PO BOX 71, Willards, MD 21874-0071	MD	1966-03	$122,406
Subordinate	International Association Of Lions Clubs, 6392 Cumru Township Lc	10d Wingco Ln, Reading, PA 19605-9783	PA	1940-12	$122,033
Subordinate	International Association Of Lions Clubs, Buffalo	3108 Main Street, Buffalo, NY 14214-1362	NY	1940-12	$106,397

Number of affiliated organizations

Alaska	85
Alabama	198
Arkansas	166
Arizona	167
California	920
Colorado	198
Connecticut	183
District of Columbia	6
Delaware	46
Florida	381
Georgia	301
Hawaii	69
Iowa	406
Idaho	116
Illinois	724
Indiana	516
Kansas	371
Kentucky	248
Louisiana	205
Massachusetts	260
Maryland	228
Maine	131
Michigan	694
Minnesota	674
Missouri	501
Mississippi	172

Montana	84
North Carolina	476
North Dakota	128
Nebraska	165
New Hampshire	96
New Jersey	274
New Mexico	101
Nevada	53
New York	639
Ohio	611
Oklahoma	250
Oregon	223
Pennsylvania	1,072
Rhode Island	42
South Carolina	198
South Dakota	93
Tennessee	281
Texas	1,146
Utah	103
Virginia	357
Vermont	52
Washington	270
Wisconsin	645
West Virginia	244
Wyoming	66
International	76

Total

15,711

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