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    <Timestamp>2013-05-14T10:57:51-05:00</Timestamp>
    <TaxPeriodEndDate>2012-06-30</TaxPeriodEndDate>
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        <BusinessNameLine1>SMITH ELLIOTT KEARNS &amp; COMPANY LLC</BusinessNameLine1>
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      <PreparerFirmUSAddress>
        <AddressLine1>804 WAYNE AVENUE</AddressLine1>
        <City>CHAMBERSBURG</City>
        <State>PA</State>
        <ZIPCode>17201</ZIPCode>
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    <ReturnType>990EZ</ReturnType>
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      <Name>
        <BusinessNameLine1>INTERNATIONAL ASSOCIATION OF LIONS</BusinessNameLine1>
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      <Phone>7179873833</Phone>
      <USAddress>
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        <City>MCCONNELLSBURG</City>
        <State>PA</State>
        <ZIPCode>17233</ZIPCode>
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    </Filer>
    <Officer>
      <Name>ROGER A WATKINS</Name>
      <Title>TREASURER</Title>
      <Phone>7179873833</Phone>
      <DateSigned>2013-05-13</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>DAVID C MUMMERT CPA</Name>
      <PTIN>P00510923</PTIN>
      <Phone>7172633910</Phone>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <WebSite>N/A</WebSite>
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      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
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      <MembershipDues>6468</MembershipDues>
      <InvestmentIncome>29</InvestmentIncome>
      <FundraisingGrossIncome>93885</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>28792</SpecialEventsDirectExpenses>
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      <GrantsAndSimilarAmountsPaid>1406</GrantsAndSimilarAmountsPaid>
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      <OccupancyRentUtilitiesAndMaint>33473</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>155</PrintingPublicationsPostage>
      <OtherExpensesTotal>18707</OtherExpensesTotal>
      <TotalExpenses>59764</TotalExpenses>
      <ExcessOrDeficitForYear>94812</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>92601</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>0</OtherChangesInNetAssets>
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      <LandAndBuildings>
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      <SumOfTotalLiabilities>
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      <NetAssetsOrFundBalances>
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        <EOY>187413</EOY>
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      <ProgramServiceAccomplishment>
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      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>SUPPORT LOCAL LITTLE LEAGUE PROGRAM THROUGH THE USE OF THE PARK AND ACQUISTION OF EQUIPMENT AND SUPPLIES</DescriptionProgramServiceAccom>
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      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>LIONS CLUB DISTRICT PROGRAMS</DescriptionProgramServiceAccom>
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        <ProgramServiceExpenses>806</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>PROVIDE HOLIDAY FRUIT BASKETS TO INDIVIDUALS WITH SPECIAL CIRCUMSTANCES AS IDENTIFIED BY THE CLUB (IE. LOW-INCOME, HEALTH PROBLEMS, SPECIAL NEEDS, ETC.)</DescriptionProgramServiceAccom>
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        <ProgramServiceExpenses>558</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>FINANCIAL SUPPORT FOR THE PURCHASE OF EYEGLASSES AND VISION EXAMS.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>600</GrantsAndAllocations>
        <ProgramServiceExpenses>600</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
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          <State>PA</State>
          <ZIPCode>17233</ZIPCode>
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        <Title>PRESIDENT</Title>
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        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DAVID MCDONALD</PersonName>
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          <City>MCCONNELLSBURG</City>
          <State>PA</State>
          <ZIPCode>17233</ZIPCode>
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        <Title>VICE PRESIDENT</Title>
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        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JACK STEELE</PersonName>
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          <AddressLine1>PO BOX 21</AddressLine1>
          <City>MCCONNELLSBURG</City>
          <State>PA</State>
          <ZIPCode>17233</ZIPCode>
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        <Title>SECRETARY</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ROGER WATKINS</PersonName>
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          <AddressLine1>PO BOX 21</AddressLine1>
          <City>MCCONNELLSBURG</City>
          <State>PA</State>
          <ZIPCode>17233</ZIPCode>
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        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
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      <ActivitiesNotPreviouslyRpt>0</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>0</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>0</OrganizationHadUBI>
      <SubjectToProxyTax>0</SubjectToProxyTax>
      <OrganizationDissolvedEtc>0</OrganizationDissolvedEtc>
      <DirectIndirectPoliticalExpend>0</DirectIndirectPoliticalExpend>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>0</EngagedInExcessBenefitTrans>
      <AmountOfTaxImposedOnOrgMgr>0</AmountOfTaxImposedOnOrgMgr>
      <AmountOfTaxReimbursedByOrg>0</AmountOfTaxReimbursedByOrg>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
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        <NamePerson>ROGER A WATKINS</NamePerson>
        <AddressUS>
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          <City>MCCONNELLSBURG</City>
          <State>PA</State>
          <ZIPCode>17233</ZIPCode>
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      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
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        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
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          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
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          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <AggregateContributions>RESTRICTED</AggregateContributions>
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    <IRS990ScheduleG documentId="RetDoc1041300001">
      <EventsInformation>
        <NameOfEvent1>LITTLE LEAGUE CONCESSION STAND</NameOfEvent1>
        <GrossReceiptsEvent1>33954</GrossReceiptsEvent1>
        <GrossRevenueEvent1>33954</GrossRevenueEvent1>
        <FoodAndBeverageEvent1>12676</FoodAndBeverageEvent1>
        <OtherDirectExpensesEvent1>1364</OtherDirectExpensesEvent1>
        <NameOfEvent2>AUCTION &amp; CRAB DINNER</NameOfEvent2>
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        <GrossRevenueEvent2>45284</GrossRevenueEvent2>
        <RentFacilityCostsEvent2>884</RentFacilityCostsEvent2>
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        <FoodAndBeverageOtherEvents>6857</FoodAndBeverageOtherEvents>
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        <RentFacilityCostsTotalEvents>884</RentFacilityCostsTotalEvents>
        <FoodAndBeverageTotalEvents>19533</FoodAndBeverageTotalEvents>
        <OtherDirectExpensesTotalEvents>8375</OtherDirectExpensesTotalEvents>
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      <GeneralExplanation>
        <Identifier>OTHER INVESTMENT INCOME</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 4</ReturnReference>
        <Explanation>INTEREST INCOME 29..</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>PAYMENTS TO AFFILIATES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>AFFILIATE NAME: LIONS CLUB DISTRICT 14L. PURPOSE OF PAYMENT: ANNUAL GRANT. AMOUNT OF PAYMENT: 806.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GRANTS AND SIMILAR AMOUNTS PAID</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>ACTIVITY CLASSIFICATION: EYEGLASSES AND VISION EXAMS. GRANTEE NAME: VARIOUS INDIVIDUAL. AMOUNT GIVEN: 600.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>DESCRIPTION: LITTLE LEAGUE EQUIPMENT. AMOUNT: 8,926. DESCRIPTION: TAX RETURN PREPARATION &amp; LEGAL FEES. AMOUNT: 2,479. DESCRIPTION: LITTLE LEAGUE UMPIRES &amp; TOURNAMENT FEES. AMOUNT: 7,302. TOTAL TO FORM 990-EZ, LINE 16: 18,707.</Explanation>
      </GeneralExplanation>
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      <Declaration>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</Declaration>
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