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    <Timestamp>2012-03-29T13:32:00-05:00</Timestamp>
    <TaxPeriodEndDate>2011-06-30</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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    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-07-01</TaxPeriodBeginDate>
    <Filer>
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      <Name>
        <BusinessNameLine1>INTERNATIONAL ASSOCIATION OF LIONS</BusinessNameLine1>
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      <Phone>7179873833</Phone>
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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>2012-03-29</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>DAVID C MUMMERT CPA</Name>
      <Phone>7172633910</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <WebSite>N/A</WebSite>
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      <MembershipDues>6196</MembershipDues>
      <InvestmentIncome>20</InvestmentIncome>
      <FundraisingGrossIncome>50800</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>20687</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>30113</SpecialEventsNetIncomeLoss>
      <TotalRevenue>55945</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>1137</GrantsAndSimilarAmountsPaid>
      <BenefitsPaidToOrForMembers>4838</BenefitsPaidToOrForMembers>
      <FeesAndOthPymtToIndContractors>350</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>31066</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>241</PrintingPublicationsPostage>
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      <TotalExpenses>55956</TotalExpenses>
      <ExcessOrDeficitForYear>-11</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>30231</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>0</OtherChangesInNetAssets>
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        <EOY>30220</EOY>
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      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>TO PROVIDE AND MAINTAIN THE LIONS CLUB COMMUNITY PARK FOR THE CITIZENS OF FULTON COUNTY</DescriptionProgramServiceAccom>
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      <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>
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      <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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      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>FINANCIAL SUPPORT FOR THE PURCHASE OF EYEGLASSES AND VISION EXAMS.</DescriptionProgramServiceAccom>
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          <State>PA</State>
          <ZIPCode>17233</ZIPCode>
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        <Title>PRESIDENT</Title>
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        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DAVID MCDONALD</PersonName>
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          <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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        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
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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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        <Title>TREASURER</Title>
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      <ActivitiesNotPreviouslyRpt>0</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>0</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>0</OrganizationHadUBI>
      <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>
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          <AddressLine1>PO BOX 21</AddressLine1>
          <City>MCCONNELLSBURG</City>
          <State>PA</State>
          <ZIPCode>17233</ZIPCode>
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        <TelephoneNumber>7179873833</TelephoneNumber>
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      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
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      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>0</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
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        <OtherDirectExpensesTotalEvents>20687</OtherDirectExpensesTotalEvents>
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        <NetIncomeSummary>30113</NetIncomeSummary>
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      <GeneralExplanation>
        <Identifier>OTHER INVESTMENT INCOME</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 4</ReturnReference>
        <Explanation>INTEREST INCOME 20..</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: 837.</Explanation>
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      <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 INDIVIDUALS. DATE OF GIFT: 99/99/99. AMOUNT GIVEN: 300.</Explanation>
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        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>DESCRIPTION: LITTLE LEAGUE EQUIPMENT. AMOUNT: 12,890. DESCRIPTION: OTHER LITTLE LEAGUE EXPENSES. AMOUNT: 4,766. DESCRIPTION: OTHER ADMINISTRATIVE EXPENSES. AMOUNT: 55. DESCRIPTION: FRUIT BASKETS. AMOUNT: 559. DESCRIPTION: FLOWERS. AMOUNT: 54. TOTAL TO FORM 990-EZ, LINE 16: 18,324.</Explanation>
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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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