<?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>2024-07-02T08:29:24-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>383024421</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MICHIGAN BUSINESS CONSULTANTS INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>31698 MOUND RD</AddressLine1Txt>
        <CityNm>WARREN</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48092</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>386091355</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WARREN LIONS CLUB</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>C/O FRANK VOGT</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>WARR</BusinessNameControlTxt>
      <PhoneNum>5869392980</PhoneNum>
      <USAddress>
        <AddressLine1Txt>31698 MOUND ROAD</AddressLine1Txt>
        <CityNm>WARREN</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48092</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>FRANK VOGT</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>5869392980</PhoneNum>
      <SignatureDt>2024-07-02</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>FRANK</PersonFirstNm>
        <PersonLastNm>VOGT</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>FRANK VOGT</PreparerPersonNm>
      <PTIN>P00174058</PTIN>
      <PhoneNum>5869392980</PhoneNum>
      <PreparationDt>2024-07-02</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>68332</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>3328</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>65004</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>68332</TotalRevenueAmt>
      <OtherExpensesTotalAmt>69176</OtherExpensesTotalAmt>
      <TotalExpensesAmt>69176</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-844</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>164803</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>163959</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>164803</BOYAmt>
        <EOYAmt>163959</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>164803</BOYAmt>
        <EOYAmt>163959</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>164803</BOYAmt>
        <EOYAmt>163959</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO HELP THE PEOPLE OF WARREN AND THE BLIND.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO HELP THE BLIND AND THE LESS FORTUNATE CITIZENS OF WARREN, MI</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>500</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO HELP THE BLIND</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>42243</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>42743</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FRANK VOGT</PersonNm>
        <TitleTxt>TREASURER</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>
      <StatesWhereCopyOfReturnIsFldCd>MI</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>MBC INC</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>MBC INC</BusinessNameLine2Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>31698 MOUND ROAD</AddressLine1Txt>
          <CityNm>WARREN</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48092</ZIPCd>
        </USAddress>
        <PhoneNum>5869392980</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>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES FLOWERS 253 MEALS 1,906 BANK CHARGES 300 MISC 30 SECURITY 1,500 POLICE 5,760 FACEBOOK 340 DUES 1,149 R&amp;M 2,762 ENTERTAINMENT 4,000 BLIND BOWLERS 500 JUVENILE DIABETES 100 MICHIGAN EYE BANK 100 KIDSIGHT 100 LCIF 1,000 LVIYC 20,200 MADONNA COLLEGE 100 MISCELLANEOUS 290 PENRICKTON CENTER 10,000 LUCK SCHOLARSHIP 5,000 SE MI HEARING CENTER 100 SERVICE FOUNDATION 1,000 SIGHT HEARING AND HANDICA 3,943 SILENT CHILDREN 100 STATE BAND 100 WHITE CANE 10 ANIRIDA FOUNTATION 100 BOND 295 SEPTIC 1,990 MISC 1,206 ANIMAL FARM 2,500 BANNERS 2,442 TOTAL 69,176</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>TO HELP THE BLIND</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
