Nonprofit · EIN 58-6050414
INTERNATIONAL ASSOCIATION OF LIONS CLUBS
Also known as 7553 MADISON
Tax-exempt · MADISON, GA 30650
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $13,101 | $64,060 | -$50,959 | $410,937 | $0 | $410,937 |
| December 31, 2024 | 990 | $96,444 | $68,376 | $28,068 | $461,896 | $0 | $461,896 |
| December 31, 2022 | 990 (amended) | $96,519 | $67,491 | $29,028 | $449,224 | $0 | $449,224 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $3,746
- Membership dues
- $3,746
- Program service revenue
- $43,105
- Investment income
- $1,054
- Net rental income
- -$34,804
- Other revenue
- -$34,804
Expenses
- Grants and similar amounts paid
- $25,708
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $660
- Program services (functional)
- $54,548
Balance sheet and other
- Total assets, start of year
- $461,896
- Total assets, end of year
- $410,937
- Total liabilities, end of year
- $0
- Net assets, end of year
- $410,937
- Land, buildings and equipment
- $355,000
- Net assets without donor restrictions
- $410,937
- Gross receipts
- $92,030
- Employees
- 0
- Volunteers
- 29
- Year formed
- 1950
- State of legal domicile
- GA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Johnny Whitaker | Board Member Trustee or director | 1 | $0 |
| Gary Savage | Board Member Trustee or director | 1 | $0 |
| Jay Moon | Board Member Trustee or director | 1 | $0 |
| Cameron Smoak | President Officer | 3 | $0 |
| Philip Smeltzer | Vice President Officer | 2 | $0 |
| Gail Baldwin | Secretary Officer | 3 | $0 |
| Paula Sellers | Treasurer Officer | 3 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Johnny Whitaker | Board Member Trustee or director | 1 | $0 |
| Gary Savage | Board Member Trustee or director | 1 | $0 |
| Jay Moon | Board Member Trustee or director | 1 | $0 |
| Cameron Smoak | President Officer | 3 | $0 |
| Philip Smeltzer | Vice President Officer | 2 | $0 |
| Gail Baldwin | Secretary Officer | 3 | $0 |
| Paula Sellers | Treasurer Officer | 3 | $0 |
990 for the year ended December 31, 2022: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Scott Webb | President Officer | 2 | $0 |
| Justin Davis | Vice President Officer | 1 | $0 |
| Gail Baldwin | Secretary Officer | 2 | $0 |
| Esther Peters | Treasurer Officer | 3 | $0 |
| Henry Harris | At Large Board Member Trustee or director | 1 | $0 |
| Reba Whitaker | At Large Board Member Trustee or director | 1 | $0 |
| Jennifer Cousins | At Large Board Member Trustee or director | 1 | $0 |
| Paula Sellers | At Large Board Member Trustee or director | 1 | $0 |
| Teri Johnson | At Large Board Member Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 734 MARKHAMS DR, MADISON, GA 30650-7016
- In care of
- % CAMERON SMOAK
- Mailing address (990-N for 2023)
- PO Box 183, MADISON GA 30650
- Principal officer (990 for 2025)
- Cameron Smoak, PO Box 183, MADISON, GA 30650
- Principal officer (990-N for 2023)
- Cameron Smoak, 1071 Brooks Rd, MADISON GA 30650
- Signed the 990
- Philip Smeltzer, President
- Phone
- (843) 934-1010
- Website
- www.madison-lions.org
Mission
The Madison Lions Club financially supports programs and services for the blind visually impaired local youth and local community groups and agencies.
Program accomplishments
- 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.Expenses $28,840 · revenue $42,839
- 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 $1,500Expenses $25,708 · grants $25,708
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 58-6050414
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1969
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Group exemption
- 0239: INTERNATIONAL ASSOCIATION OF LIONS CLUBS
- Assets (IRS master file)
- $410,937
- Income (IRS master file)
- $92,030
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $13,101 | $64,060 | $410,937 | XML |
| 990 | December 2024 | $96,444 | $68,376 | $461,896 | IRS |
| 990-N for 2023 Officer: Cameron Smoak | June 30, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Cameron Smoak | June 30, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2022 | $96,519 | $67,491 | $449,224 | IRS |
| 990-N for 2019 Officer: Cameron Smoak | June 30, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 58-6050414).
Questions about INTERNATIONAL ASSOCIATION OF LIONS CLUBS
- What is the EIN of INTERNATIONAL ASSOCIATION OF LIONS CLUBS?
- The employer identification number (EIN) of INTERNATIONAL ASSOCIATION OF LIONS CLUBS is 58-6050414.
- Is INTERNATIONAL ASSOCIATION OF LIONS CLUBS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1969.
- Are donations to INTERNATIONAL ASSOCIATION OF LIONS CLUBS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does INTERNATIONAL ASSOCIATION OF LIONS CLUBS file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of INTERNATIONAL ASSOCIATION OF LIONS CLUBS due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INTERNATIONAL ASSOCIATION OF LIONS CLUBS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of INTERNATIONAL ASSOCIATION OF LIONS CLUBS?
- The 990 for the year ended December 31, 2025 names Cameron Smoak.
- Who are the officers and directors of INTERNATIONAL ASSOCIATION OF LIONS CLUBS?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does INTERNATIONAL ASSOCIATION OF LIONS CLUBS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $13,101, expenses of $64,060 and total assets of $410,937 at year end.
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