<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-07-24T11:37:31-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>720720035</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JOHN S DOWLING &amp; COMPANY</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 1549</AddressLine1Txt>
        <CityNm>OPELOUSAS</CityNm>
        <StateAbbreviationCd>LA</StateAbbreviationCd>
        <ZIPCd>705711549</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>721137379</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PORT BARRE LIONS CLUB</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PORT</BusinessNameControlTxt>
      <PhoneNum>3379455086</PhoneNum>
      <USAddress>
        <AddressLine1Txt>P O BOX 895</AddressLine1Txt>
        <CityNm>PORT BARRE</CityNm>
        <StateAbbreviationCd>LA</StateAbbreviationCd>
        <ZIPCd>705770895</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DAVID DUPRE</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3375852374</PhoneNum>
      <SignatureDt>2024-07-23</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>DAVID</PersonFirstNm>
        <PersonLastNm>DUPRE</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>LISA T MANUEL CPA</PreparerPersonNm>
      <PTIN>P00301203</PTIN>
      <PhoneNum>3379484848</PhoneNum>
      <PreparationDt>2024-07-23</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>143048</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>1040</MembershipDuesAmt>
      <InvestmentIncomeAmt>89</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">123288</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>107998</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>15290</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>18631</OtherRevenueTotalAmt>
      <TotalRevenueAmt>35050</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>8894</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>43811</OtherExpensesTotalAmt>
      <TotalExpensesAmt>52705</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-17655</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>176907</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>159252</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>83882</BOYAmt>
        <EOYAmt>69664</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>93025</BOYAmt>
        <EOYAmt>89588</EOYAmt>
      </LandAndBuildingsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>176907</BOYAmt>
        <EOYAmt>159252</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>176907</BOYAmt>
        <EOYAmt>159252</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>LIONS EYE FOUNDATION AND CRIPPLE CHILDREN</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>LIONS EYE FOUDATION AND CRIPPLE CHILDREN</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>52705</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>LIONS EYE FOUNDATION AND CRIPPLE CHILDREN</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>52705</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID DUPRE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WHITNEY DOUCET</PersonNm>
        <TitleTxt>TAIL TWISTER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHARLES LEGER</PersonNm>
        <TitleTxt>MEMBER AT LA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VEE PELAFIGUE</PersonNm>
        <TitleTxt>MEMBER AT LA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CINDY SOILEAU</PersonNm>
        <TitleTxt>MEMBER AT LA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOBY VICKNAIR</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANIEL ARDOIN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BENJAMIN DOUCET</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DESIREE ARDOIN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DESIREA VICKNAIR</PersonNm>
        <TitleTxt>LION TAMER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</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>DAVID DUPRE</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 895</AddressLine1Txt>
          <CityNm>PORT BARRE</CityNm>
          <StateAbbreviationCd>LA</StateAbbreviationCd>
          <ZIPCd>70577</ZIPCd>
        </USAddress>
        <PhoneNum>3379455086</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>CRACKLIN FESTIV</Event1Nm>
        <GrossReceiptsEvent1Amt>123288</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>123288</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>107998</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>123288</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>123288</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>107998</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>107998</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>15290</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>BUILDING RENTAL INCOME 6,239 MISC. INCOME 6,110 BBQ DINNER INCOME 5,375 50/50 634 EGG MY YARD INCOME 273 TOTAL 18,631</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES SCHOLARSHIP 1,000 HALL MAINTENANCE 7,772 ADVERTISING 100 BBQ DINNER EXPENSE 309 CLUB DUES 2,822 CLUB MEALS 2,618 DISTRICT DUES 1,081 DONATIONS 9,750 INSURANCE 3,851 MISC. EXPENSES 5,040 OFFICE SUPPLIES 154 PAGEANT EXPENSES 934 QUEENS EXPENSE 4,836 MEMBERSHIPS AND AWARDS 2,374 LIONS CAMP MEALS 825 CLUB WEBSITE 272 EYE GLASSES 200 LICENSE AND FEES 65 EGG MY YARD EXPENSES -192 TOTAL 43,811</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>LIONS EYE FOUNDATION AND CRIPPLE CHILDREN</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
