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    <Timestamp>2011-05-13T09:37:43-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
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        <BusinessNameLine1>BOYLE PLATTE AND KEE LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>120 E LAKE ST STE 202</AddressLine1>
        <City>SANDPOINT</City>
        <State>ID</State>
        <ZIPCode>838641366</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>263453000</EIN>
      <Name>
        <BusinessNameLine1>Sandpoint Lions Club Foundation Inc</BusinessNameLine1>
        <BusinessNameLine2>Toys For Tots</BusinessNameLine2>
      </Name>
      <NameControl>SAND</NameControl>
      <Phone>2082634118</Phone>
      <USAddress>
        <AddressLine1>PO Box 414</AddressLine1>
        <City>Sandpoint</City>
        <State>ID</State>
        <ZIPCode>83864</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>George Van Rossum</Name>
      <Title>President</Title>
      <DateSigned>2011-05-13</DateSigned>
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    <Preparer>
      <Name>Beverly Kee CPA PC</Name>
      <Phone>2082630959</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
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      <InvestmentIncome>249</InvestmentIncome>
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      <FundraisingGrossIncome>0</FundraisingGrossIncome>
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      <CostOfGoodsSold>0</CostOfGoodsSold>
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      <GrantsAndSimilarAmountsPaid>48231</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>475</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>1492</OccupancyRentUtilitiesAndMaint>
      <OtherExpensesTotal>1087</OtherExpensesTotal>
      <TotalExpenses>51285</TotalExpenses>
      <ExcessOrDeficitForYear>4661</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>75313</NetAssetsOrFundBalancesBOY>
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      <PrimaryExemptPurpose>The Sandpoint Lions Club Foundation primarily serves to provide for children and families who are in need at Christmas time and during times of distress.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>The Sandpoint Lions Club Foundation provided toys and gift certificates for children ages 0 through 16, and provided families in need with food boxes for Christmas dinners. The Foundation also donated toys to children through the rest of the year who had recently suffered hardships such as house fires, illnesses or the loss of a family member.</DescriptionProgramServiceAccom>
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          <AddressLine1>2319 Trestle Creek Rd</AddressLine1>
          <City>Hope</City>
          <State>ID</State>
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        <PersonName>Gerald Martello</PersonName>
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          <AddressLine1>1100 Kootenai Cut Off Rd Sp 45</AddressLine1>
          <City>Ponderay</City>
          <State>ID</State>
          <ZIPCode>83852</ZIPCode>
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        <Title>Director</Title>
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        <Compensation>0</Compensation>
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        <PersonName>June Dull</PersonName>
        <AddressUS>
          <AddressLine1>922 Church Street</AddressLine1>
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          <State>ID</State>
          <ZIPCode>83864</ZIPCode>
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        <Title>Director</Title>
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        <PersonName>Charlie Quenzer</PersonName>
        <AddressUS>
          <AddressLine1>PO Box 914</AddressLine1>
          <City>Sandpoint</City>
          <State>ID</State>
          <ZIPCode>83864</ZIPCode>
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        <Title>Tail Twister</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Sandra Van Rossum</PersonName>
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          <ZIPCode>83836</ZIPCode>
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        <Title>MembershipChair</Title>
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        <Compensation>0</Compensation>
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        <PersonName>Lewis Emerson</PersonName>
        <AddressUS>
          <AddressLine1>437 Jacobson Rd</AddressLine1>
          <City>Sandpoint</City>
          <State>ID</State>
          <ZIPCode>83864</ZIPCode>
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        <Title>Tail Twister</Title>
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        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Thomas Sutton</PersonName>
        <AddressUS>
          <AddressLine1>PO Box 284</AddressLine1>
          <City>Ponderay</City>
          <State>ID</State>
          <ZIPCode>83852</ZIPCode>
        </AddressUS>
        <Title>Lion Tamer</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Della Kenworthy</PersonName>
        <AddressUS>
          <AddressLine1>827 Pine Street</AddressLine1>
          <City>Sandpoint</City>
          <State>ID</State>
          <ZIPCode>83864</ZIPCode>
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        <Title>Treasurer</Title>
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        <Compensation>0</Compensation>
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        <PersonName>Nancy Lewis</PersonName>
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          <AddressLine1>PO Box 592</AddressLine1>
          <City>Kootenai</City>
          <State>ID</State>
          <ZIPCode>83840</ZIPCode>
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        <Title>Secretary</Title>
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          <AddressLine1>877 Heath Lake Rd</AddressLine1>
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          <State>ID</State>
          <ZIPCode>83860</ZIPCode>
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      <OfficerDirectorTrusteeKeyEmpl>
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          <State>ID</State>
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          <City>Kootenai</City>
          <State>ID</State>
          <ZIPCode>83840</ZIPCode>
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        <Title>Vice President</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
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        <PersonName>Tom Dabrowski</PersonName>
        <AddressUS>
          <AddressLine1>877 Heath lake Road</AddressLine1>
          <City>Sagle</City>
          <State>ID</State>
          <ZIPCode>83860</ZIPCode>
        </AddressUS>
        <Title>3rd Vice Pres</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
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      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
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      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <InitiationFeesAndCapitalContri>0</InitiationFeesAndCapitalContri>
      <GrossReceiptsForPublicUse>0</GrossReceiptsForPublicUse>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>ID</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
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          <City>Sandpoint</City>
          <State>ID</State>
          <ZIPCode>83864</ZIPCode>
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        <TelephoneNumber>2082634244</TelephoneNumber>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <Form720Filed>false</Form720Filed>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <RelatedOrgSection527Org>false</RelatedOrgSection527Org>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
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        <CurrentTaxYear>55697</CurrentTaxYear>
        <Total>165649</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <Total>0</Total>
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      <GrossReceiptsFromNonUBI>
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      <AmtsRecdFromDisqualPersons>
        <Total>0</Total>
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      <AmtsFromSubstContributors>
        <Total>0</Total>
      </AmtsFromSubstContributors>
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      <Post1975UBTI>
        <Total>0</Total>
      </Post1975UBTI>
      <InvestmentIncomeAndUBTI>
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        <Total>165976</Total>
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        <ReturnReference>Other Expenses.2</ReturnReference>
        <Explanation>Telephone $196</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1</Identifier>
        <ReturnReference>Other Expenses.1</ReturnReference>
        <Explanation>Supplies $227</Explanation>
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        <ReturnReference>Other Expenses.1012</ReturnReference>
        <Explanation>Insurance $564</Explanation>
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      <GeneralExplanation>
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        <ReturnReference>Other Expenses.1001</ReturnReference>
        <Explanation>Advertising and Promotion $100</Explanation>
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        <ReturnReference>Grants and Similar Amounts Paid In Excess of $5,000.1</ReturnReference>
        <Explanation>| Donee's Name: Various Recipients - Toys for Tots | Donee's Address: Various Sandpoint, ID 83864 | Cash Amount Given: $48231</Explanation>
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