By Peggy Tobin
990/990EZ/990N IRS Filing Reminder
Author’s Note: I am re-sharing this reminder from Lions Club International to amplify the message – if your club’s fiscal year ended on June 30th, get your IRS paper work in order! If you had under $50,000 in gross receipts you only have to file the 990N. The original can be seen here.
Club Treasures and Secretaries: Please remember that all Lions clubs, districts and multiple districts that have annual gross receipts of less than US$50,000 and do not have to file Forms 990 or 990-EZ must file the e-Postcard (also known as 990-N). If your Lions club, district or multiple district has a foundation, which is a separate legal entity, the appropriate form will need to be filed as well.
All filers must register at IRS.gov prior to filing their next Form 990-N. This is a one-time registration if the designated Lion files annually. If the designee changes from a prior year, the new designee must register with the IRS.
Please refer to the following chart regarding annual filing requirements:
| 2023-2024 Tax Year* | Form to File |
|---|---|
| Gross receipts normally $50,000 or less | 990-N |
| Gross receipts greater than $50,000 and less than $200,000, and total assets less than $500,000 |
990-EZ or 990 |
| Gross receipts $200,000 or greater or total assets $500,000 or greater | 990 |
The e-Postcard is due by the 15th day of the fifth month after the close of your tax year. Lions clubs operate on a fiscal year, July 1-June 30, and the e-Postcard is due by November 15 each year. Please note that an organization cannot request an extension for filing the Form 990-N.
If you do not file, you risk losing your tax-exempt status. Any Lions club that fails to meet its annual reporting requirement for three consecutive years will automatically lose its tax exempt status. A club may apply for reinstatement of its tax exemption even if it originally fell under a group exemption.
Every club and/or district (single, sub- and multiple) must have an employer identification number (EIN), even if it will not have employees. The EIN is a unique number that identifies the organization to the Internal Revenue Service. To apply for an EIN, you should obtain a Form SS-4 and its instructions from the IRS. You may also apply for an EIN online, by telephone (1-800-829-4933) or by fax (fax number at
the location accepting applications from your state). It is important that clubs and districts use the correct EIN for their annual filing.
Please note that Lions Clubs International is not authorized to provide guidance regarding your club’s filing. For frequently asked questions about tax issues and regulations affecting Lions clubs and leadership, visit the Lions Tax FAQ. Visit www.irs.gov/eo for complete details and to sign up for Exempt Organization’s free email newsletter, EO Update, to receive up-to-date information posted on the charity pages of irs.gov. For specific questions please contact a local tax professional or the IRS.
Legal Division
Lions Clubs International
* Prior to December 31, 2010, gross receipt limits for filing the 990-N was $25,000.
By Lion Steve Dogiakos
Celebrating Lion Bob Nauck’s 101st Birthday with the Choteau Lions Club
The Choteau Lions Club recently gathered to celebrate a truly special occasion—the 101st birthday of their beloved member and District 37 Hall of Famer, Lion Bob Nauck. Known for his decades of dedication and service, Nauck has become a cornerstone of the Lions Club and a cherished figure in the Choteau community. To honor this incredible milestone, the club came together at Benefis Teton Medical Center to celebrate with pizza, ice cream, and heartfelt gratitude for the legacy he has built.
Lion Bob Nauck’s birthday celebration was filled with joy, laughter, and camaraderie. His unwavering commitment to the Lions’ mission of community service has been inspiring to all who have had the privilege of working alongside him. The celebration wasn’t just about honoring his longevity, but about appreciating the many years he has spent contributing to the betterment of the Choteau community. The event was a reflection of the deep respect and affection the club holds for Nauck, whose energy and spirit remain as strong as ever.
Reminder to Club Secretary and Treasurers: District Dues
As October approaches, it’s important for all secretaries and treasurers within District 37 of the Montana Lions Clubs to prepare for the upcoming assessment of district dues. Here’s everything you need to know to ensure your club is ready and compliant.
Key Date & Membership Basis
The district dues are assessed on January 1st based on the membership as recorded in the Lions Portal on November 1. This means that your club’s dues will be calculated based on the number of members listed in the portal on this date. Ensure your membership records are up to date by then to avoid any discrepancies.
Dues Structure
The dues are set at $25 per member. This fee is divided into two main parts:
- District Operations: $24 of the dues collected from each member goes towards the district’s operational costs. This supports the various activities, programs, and administrative needs of District 37.
- Friendship Committee: $1 from each member’s dues is allocated to the district’s Friendship Committee. This committee plays a crucial role in fostering camaraderie and support within the district, making it a vital part of our community.
What to Do Next
- Update Membership Records: Double-check and update your membership records in the Lions Portal before November 1. Ensure all new members are added and any changes in membership status are accurately reflected.
- Communicate with Your Club: Remind club members about the upcoming dues assessment.
- Prepare Financially: Ensure that your club’s finances are in order to cover the dues based on your current membership count. Budgeting for these dues can prevent any last-minute financial strains.
Timely and accurate dues assessment is crucial for the smooth operation of our district. By keeping your records up to date and preparing your club financially, you help maintain the integrity and efficiency of our district’s operations.
If you have any questions or need assistance with updating your records, please reach out to me or District Administrator Peggy.
Introducing District Administrator/Secretary Peggy Tobin: Leadership and Service
Embracing a New Role
As of July 1st, 2023, Peggy Tobin took on the role of District Administrator/Secretary for Lions Clubs District 37 Montana. With the guidance and support of Past District Governor (PDG) Dennis Kopitzke, Peggy is stepping into a position that demands dedication, meticulous organization, and a passion for service.
A Transition of Leadership
PDG Dennis Kopitzke has been instrumental in helping Peggy prepare for her new responsibilities. Dennis has served District 37 since 2019 with unwavering commitment, leaving behind a legacy of excellence. Peggy acknowledges the substantial shoes she has to fill, expressing her gratitude for Dennis’s mentorship and the substantial contributions he has made to the district.
A Commitment to Service
Peggy Tobin, alongside her husband, PDG Mike Tobin, has been a devoted member of the Sunburst Lions Club since October 2011. Their shared commitment to service has been a cornerstone of their involvement in the Lions Clubs. Peggy’s journey within the organization has been marked by her roles as Club Secretary and later as Club Treasurer, demonstrating her ability to manage and oversee critical functions within the club.
Roots in Sunburst Lions Club
The Sunburst Lions Club holds a special place in Peggy’s heart. Since joining, she has worked tirelessly to serve her community, collaborating with a dedicated group of fellow Lions. The camaraderie and shared mission of the Sunburst Lions Club have been a source of inspiration and motivation for Peggy and Mike, driving them to contribute positively to their community.
Preparing for the Future
As Peggy transitions into her role as District Administrator/Secretary, she brings with her a wealth of experience and a deep understanding of the Lions Clubs’ mission. Her previous roles have equipped her with the skills necessary to handle the administrative and secretarial duties that come with her new position. Peggy’s meticulous approach and strong organizational skills will be invaluable as she takes on this crucial role.
Collaboration and Community
Peggy’s vision for her tenure includes fostering a spirit of collaboration and strengthening the sense of community within District 37. She aims to build on the strong foundation laid by her predecessors, ensuring that the district continues to thrive and achieve its goals. Peggy’s leadership will focus on enhancing communication, supporting club activities, and promoting the Lions Clubs’ mission of service.
Conclusion
District Administrator/Secretary Peggy Tobin’s journey within the Lions Clubs is a testament to her dedication, resilience, and passion for community service. Her transition into this new role is marked by her commitment to carrying forward the legacy of excellence established by PDG Dennis Kopitzke. Peggy’s leadership will undoubtedly contribute to the continued success and growth of District 37, fostering a spirit of service and collaboration among its members.
FAQs
Who is Peggy Tobin? Peggy Tobin is the District Administrator/Secretary for Lions Clubs District 37 Montana, known for her dedication to service and her leadership within the Sunburst Lions Club.
What is Peggy Tobin’s background? Peggy has been a member of the Sunburst Lions Club since October 2011, serving as Club Secretary and later as Club Treasurer. She has extensive experience in managing club activities and supporting community initiatives.
When did Peggy Tobin become District Administrator/Secretary? Peggy assumed the role of District Administrator/Secretary on July 1st, 2023.
What are some of Peggy Tobin’s achievements? Peggy’s achievements include her roles as Club Secretary and Club Treasurer, her active involvement in the Sunburst Lions Club, and her commitment to serving her community alongside her husband, PDG Mike Tobin.
What is Peggy Tobin’s vision for District 37? Peggy aims to foster a spirit of collaboration, enhance communication, and support club activities within District 37. She is committed to promoting the Lions Clubs’ mission of service and ensuring the continued success of the district.
How has PDG Dennis Kopitzke helped Peggy Tobin in her transition? PDG Dennis Kopitzke has been a mentor and source of support for Peggy, providing guidance and assistance as she prepares to take on her new role. His contributions have been invaluable in ensuring a smooth transition.
By MontanaLions
Introducing Gary Bissell: 3rd Vice District Governor
The Montana Lions Clubs proudly welcome Gary Bissell as the newly appointed 3rd Vice District Governor for District 37. This new leadership position, recently established by the District Cabinet, aims to strengthen the Lions’ efforts in Montana. Gary’s appointment by the District Governor and approval by the Cabinet marks a new chapter for District 37, and he is honored to help further the mission of the Lions Clubs in his home state.
Gary brings with him more than 14 years of experience as a committed Lion. He and his wife, Lion Brenda, have been actively involved in the Lions organization since their time in California, where both were members of the Lindon Lions Club. Gary served in multiple leadership roles there, including Director, 2nd and 1st Vice President, and ultimately as Club President during the 2015-2016 term.
Four years ago, Gary and Brenda relocated to Billings, Montana, a place they now proudly call home. The move was inspired by Brenda’s family ties to the area, and since then, they’ve fallen in love with Montana’s natural beauty and vibrant community spirit. Gary is now an enthusiastic member of the Billings Heights Lions Club, continuing his longstanding commitment to the Lions’ motto: We Serve.
Since retiring from a career as a truck driver, Gary has embraced the opportunity to explore Montana with Brenda. They enjoy attending local festivals, fairs, and shows at the MetraPark Arena, meeting new people, and immersing themselves in the unique charm of each corner of the state.
As the 3rd Vice District Governor, Gary is eager to connect with Lions members across Montana, exchanging ideas, fostering new relationships, and building upon the legacy of community service that the Lions embody. With his extensive background in leadership and deep passion for helping others, Gary is committed to supporting District 37’s goals and expanding the impact of Lions Clubs statewide.
Gary and Brenda look forward to traveling throughout Montana and engaging with fellow Lions wherever their journey takes them. Whether at community events, local service projects, or District meetings, the couple is excited to work alongside Lions in every community they visit.
District 37 is thrilled to have Gary Bissell in this inaugural position of 3rd Vice District Governor, and his leadership will undoubtedly contribute to the continued success of the Lions’ mission in Montana. Please join us in welcoming Gary and Brenda to this exciting new role!
Recent Comments