2026-03-26T15:03:52-04:00 2025-12-31 990 2025-01-01 586050414 INTERNATIONAL ASSOCIATION OF LIONS CLUBS 7553 Madison INTE 8439341010 PO Box 183 MADISON GA 30650 Philip Smeltzer President 8439341010 2026-03-27 2025 2025-03-06 01:10:19Z Cameron Smoak PO Box 183 MADISON GA 30650 92030 false 0239 X www.madison-lions.org X 1950 GA The Madison Lions Club financially supports programs and services for the blind visually impaired local youth and local community groups and agencies. 25 25 0 29 0 0 4702 3746 72279 43105 876 1054 18587 -34804 96444 13101 29242 25708 0 0 0 0 0 0 0 39134 38352 68376 64060 28068 -50959 461896 410937 0 0 461896 410937 The Madison Lions Club financially supports programs and services for the blind visually impaired local youth and local community groups and agencies. false false 28840 0 42839 The Madison Lions Club hosts an animal show for the county 4H and carnival rides for individuals. The Club operates a food concession stand charges $3 for adult and $1 children admission. A 25% royualty from ride tickets contributes to revenue. The fair runs from Tuesday to Saturday in October. Revenue sources are 65% for ride royalties 30% admission fees and 5% food. The food is the only area with direct expenses. The largest expense item is liability insurance of $14,056 for 2024. Police officer security was $3,400. Attendance was estimated at 3,000 children and 2,000 adults. Saturday is the highest volume. Annual and daily attendance variations are driven primarily by weather factors. 25708 25708 0 Grants to community groups schools associations total $25,708. GA Lions Camp for the Blind $2k Lighthouse for the Blind $2k Leaderdog Program $4k Living Life Team $4k Morgan County Empty Stocking Fund $1k College Scholarships $6k Morgan County Schools Principals Funds $6k Eye Exams and Glasses for those in need $708 Texas Flood Victims $1k Morgan County 4H $1,500 0 0 0 0 0 0 54548 false false false false true false false false false false true false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false true 0 0 false 0 false false false false false 0 0 false false false 25 25 false false false false true true false true true false false true false false false false false false GA X X Philip Smeltzer 8439341010 1311 Fairground Road Madison GA 30650 X Johnny Whitaker Board Member 1.00 0.00 X 0 0 0 Gary Savage Board Member 1.00 0.00 X 0 0 0 Jay Moon Board Member 1.00 0.00 X 0 0 0 Cameron Smoak President 3.00 0.00 X 0 0 0 Philip Smeltzer Vice President 2.00 0.00 X 0 0 0 Gail Baldwin Secretary 3.00 0.00 X 0 0 0 Paula Sellers Treasurer 3.00 0.00 X 0 0 0 0 0 0 0 false false false 0 3746 0 0 0 0 0 3746 All Other Amusement and Recreation Industries 713990 43105 43105 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 43105 1054 0 0 0 0 0 0 0 0 0 0 0 44125 0 78929 0 -34804 0 -34804 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 13101 43105 0 0 25708 25708 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 660 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1524 0 0 0 862 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3541 0 0 0 0 0 0 0 2925 0 0 0 0 0 0 0 0 0 0 0 Fair & Carnival Expenses from p. IX ln 2a incl fair exp, insurance, security, food, marketing 28840 28840 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 64060 54548 0 0 0 0 0 0 85020 55937 21876 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1080000 725000 355000 355000 0 0 0 0 0 0 0 0 0 0 461896 410937 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 461896 410937 0 0 461896 410937 461896 410937 -50959 0 0 0 0 0 X false false false true true false Part IV | PartandLinenumber:,Explanation:| Part III-A General,100% of member dues are non-deductible. We do not lobby or have any lobby related expenditures.| 355000 0 355000 200000 525000 725000 0 355000 true Part III General Grant recipients in the local area have an onsite visitation and review of funds use and disbursement. Lions Club related organizations such as Georgia Lions Camp for the Blind Lighthouse Foundation Leader Dogs are out of the area and their respective IRS Form 990s are reviewed online or a copy by an officer of the Madison Lions Club. Doing Business As Names Madison Georgia Lions Club Part VI, Line 6 4 officers and 3 board members are elected. The general membership has the exclusive authority to make decisions. The officer and board do not have the authority to authorize financial transactions they only make recommendations to the general membership. All members are general members without any additional class status. Part VI, Line 7a The organization members pay annual dues $135. The active members make all decisions of the organization. An advisory board of 4 officers and 3 board members set the agenda draft the budget and recommend donations to the members for approval. Part VI, Line 11a The budget and 990 with applicable forms are reviewed by the board of directors and distributed to all members at a regular meeting. The members approve disapprove the submissions of the tax forms to the IRS for transmittal by the appointed individual. Part VI, Line 19 Our form 990 for the most recent tax year is posted on our website. Additional information or previous year forms or statements are available to the public upon request. Header General | Explanation:| The International Association of Lions Clubs 7553 Madison operates as a DBA Madison Lions Club and Madison GA Lions Club. The organization operates as a 501c4 registered in Georgia as the Madison Lions Club Fair and Recreation Inc. Part I Line 2 | Explanation:| A program services budget is established annually. The proceeds from program services fundraising events primarily the fair and carnival fund the grant donations. The board of directors draft a budget and submit the recommendations to the general membership for consideration and approval. Scholarship funds are paid directly to the educational institution and not to the student. Part VIII Line 6 | Explanation:| Rental expenses include utilities cleaning maintenance and any capital improvements. The capital improvements are recorded on a cash basis without future depreciation. The roof was replaced in 2025 at $62,768. Part IX Line 24 | Explanation:| Program expenses for the fair and carnival include; security food materials liability and other insurance. Insurance expenses are recorded as fair expenses and not prorated to general expenses