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    <ReturnTs>2017-05-12T09:40:58-04:00</ReturnTs>
    <TaxPeriodEndDt>2016-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>520783935</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SMITH ELLIOTT KEARNS &amp; COMPANY LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>804 WAYNE AVE</AddressLine1Txt>
        <CityNm>CHAMBERSBURG</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>172013810</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2015-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237304746</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>INTERNATIONAL ASSOCIATION OF LIONS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>INTE</BusinessNameControlTxt>
      <PhoneNum>7179873833</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 21</AddressLine1Txt>
        <CityNm>MCCONNELLSBURG</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>17233</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ROGER WATKINS</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7179873833</PhoneNum>
      <SignatureDt>2017-05-11</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAVID C MUMMERT CPA</PreparerPersonNm>
      <PTIN>P00510923</PTIN>
      <PhoneNum>7172633910</PhoneNum>
      <PreparationDt>2017-05-11</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2015</TaxYr>
    <BuildTS>2021-01-29 14:40:06Z</BuildTS>
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    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>50809</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>2009</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>19673</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>6564</MembershipDuesAmt>
      <InvestmentIncomeAmt>20</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">16543</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>8872</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>7671</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>6000</OtherRevenueTotalAmt>
      <TotalRevenueAmt>41937</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>1914</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>6109</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1260</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>10626</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>60</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>18476</OtherExpensesTotalAmt>
      <TotalExpensesAmt>38445</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>3492</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>33540</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>37032</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>33540</BOYAmt>
        <EOYAmt>37032</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>33540</BOYAmt>
        <EOYAmt>37032</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>33540</BOYAmt>
        <EOYAmt>37032</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>CIVIC AND SOCIAL SERVICE ORGANIZATION. MEMBER ORGANIZATION OF THE INTERNATIONAL ASSOCIATION OF LIONS CLUBS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE SUPPORT FOR LOCAL LITTLE LEAGUE PROGRAM THROUGH THE ACQUISITION OF EQUIPMENT AND SUPPLIES AND THE USE OF THE LIONS CLUB COMMUNITY PARK.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>28665</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>LIONS CLUB DISTRICT PROGRAMS (1,092) AND EYEGLASSES / VISION EXAMS (100)</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>1192</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>1192</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE HOLIDAY FRUIT BASKETS TO INDIVIDUALS WITH SPECIAL CIRCUSTANCES AS IDENTIFIED BY THE CLUB (E.G., LOW-INCOME, HEALTH PROBLEMS, SPECIAL NEEDS, ETC.).</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>722</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>722</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MEMBER BENEFITS: MEMBERSHIP MEETINGS, CHRISTMAS PARTY, AND EASTER EGG HUNT (1,976), MEMBERSHIP DRIVE (511), STATE AND INTERNATIONAL DUES (3,422), MISC MEMBER BENEFITS (200)</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>6109</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>36688</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>B TODD ALEXANDER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JACK STEELE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROGER WATKINS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>ROGER A WATKINS</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 21</AddressLine1Txt>
          <CityNm>MCCONNELLSBURG</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>17233</ZIPCd>
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        <PhoneNum>7179873833</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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      <FundraisingEventInformationGrp>
        <Event1Nm>COUNTY FAIR FOO</Event1Nm>
        <GrossReceiptsEvent1Amt>9313</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>9313</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>49</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>3396</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>618</OtherDirectExpensesEvent1Amt>
        <Event2Nm>FESTIVAL FOOD S</Event2Nm>
        <GrossReceiptsEvent2Amt>7230</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>7230</GrossRevenueEvent2Amt>
        <RentFacilityCostsEvent2Amt>534</RentFacilityCostsEvent2Amt>
        <FoodAndBeverageEvent2Amt>3947</FoodAndBeverageEvent2Amt>
        <OtherDirectExpensesEvent2Amt>328</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>16543</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>16543</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>583</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>7343</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>946</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>8872</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>7671</NetIncomeSummaryAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>CONCESSION STAND 3RD PARTYFEE 6,000 TOTAL 6,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE 283 INSURANCE 340 FLOWERS 154 LITTLE LEAGUE EQUIP/SUPPL 8,133 LITTLE LEAGUE UMPIRES 1,700 TOURNAMENTS &amp; TROPHIES 5,796 USE OF FIELD FEE 2,070 TOTAL 18,476</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>CIVIC AND SOCIAL SERVICE ORGANIZATION. MEMBER ORGANIZATION OF THE INTERNATIONAL ASSOCIATION OF LIONS CLUBS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBER BENEFITS: MEMBERSHIP MEETINGS, CHRISTMAS PARTY, AND EASTER EGG HUNT (1,976), MEMBERSHIP DRIVE (511), STATE AND INTERNATIONAL DUES (3,422), MISC MEMBER BENEFITS (200)</ExplanationTxt>
      </SupplementalInformationDetail>
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