﻿<?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>2024-08-13T13:13:42-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>841663900</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HOPFINGER &amp; MERRIMAN LTD</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>426 5TH AVE NW STE 1</AddressLine1Txt>
        <CityNm>ABERDEEN</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>57401</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>352777462</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LIONS CLUBS INTERNATIONAL</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>MULTIPLE DISTRICT 5</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>LION</BusinessNameControlTxt>
      <PhoneNum>6052284075</PhoneNum>
      <USAddress>
        <AddressLine1Txt>38280 129TH ST</AddressLine1Txt>
        <CityNm>ABERDEEN</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>57401</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOHN EMMETT</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>6052284075</PhoneNum>
      <SignatureDt>2024-08-07</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SARI MERRIMAN CPA</PreparerPersonNm>
      <PTIN>P00139076</PTIN>
      <PhoneNum>6052258890</PhoneNum>
      <PreparationDt>2024-08-07</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <GroupExemptionNum>0239</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>68368</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>63500</MembershipDuesAmt>
      <InvestmentIncomeAmt>2938</InvestmentIncomeAmt>
      <OtherRevenueTotalAmt>1930</OtherRevenueTotalAmt>
      <TotalRevenueAmt>68368</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>958</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>3531</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>42588</OtherExpensesTotalAmt>
      <TotalExpensesAmt>47077</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>21291</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>240820</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>262111</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>240820</BOYAmt>
        <EOYAmt>262111</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>240820</BOYAmt>
        <EOYAmt>262111</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>240820</BOYAmt>
        <EOYAmt>262111</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SUPPORT DISTRICT AND LOCAL LIONS CLUB IN THEIR EFFORTS TO PROMOTE THE FIVE GLOBAL CAUSES OF LIONS CLUBS INTERNATIONAL WHICH CONSIST OF THE PREVENTION OF BLINDNESS, HUNGER, CHILDHOOD CANCER AND DIABETES AND SAVING THE ENVIRONMENT.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SUPPORT DISTRICT AND LOCAL LIONS CLUB IN THEIR EFFORTS TO PROMOTE THE FIVE GLOBAL CAUSES OF LIONS CLUBS INTERNATIONAL WHICH CONSIST OF THE PREVENTION OF BLINDNESS, HUNGER, CHILDHOOD CANCER AND DIABETES AND SAVING THE ENVIRONMENT.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>46119</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>46119</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARIANN KRAMCHYNSKY</PersonNm>
        <TitleTxt>COUNCIL CHAI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN EMMETT</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GERALDINE RAY</PersonNm>
        <TitleTxt>VICE CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LOIS REIERSON</PersonNm>
        <TitleTxt>SECRETARY</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>JOHN EMMETT</PersonNm>
        <USAddress>
          <AddressLine1Txt>38280 129TH STREET</AddressLine1Txt>
          <CityNm>ABERDEEN</CityNm>
          <StateAbbreviationCd>SD</StateAbbreviationCd>
          <ZIPCd>57401</ZIPCd>
        </USAddress>
        <PhoneNum>6052284075</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 8</FormAndLineReferenceDesc>
        <ExplanationTxt>PINS, CREST,BADGES,SHIRTS 1,030 YOUTH CAMP 900 TOTAL 1,930</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE SUPPLIES 2,177 TRAVEL EXPENSE 8,865 COUNCIL MEETING EXPENSE 5,900 CONVENTION EXPENSE 3,950 TREAS/SECRETARY HNRARM 6,000 BANK CHARGES 139 MISCELLANEOUS 96 AWARDS 1,525 PINS, CRESTS, BADGES, SHR 3,186 TRAINING EXPENSE 10,750 TOTAL 42,588</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPORT DISTRICT AND LOCAL LIONS CLUB IN THEIR EFFORTS TO PROMOTE THE FIVE GLOBAL CAUSES OF LIONS CLUBS INTERNATIONAL WHICH CONSIST OF THE PREVENTION OF BLINDNESS, HUNGER, CHILDHOOD CANCER AND DIABETES AND SAVING THE ENVIRONMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPORT DISTRICT AND LOCAL LIONS CLUB IN THEIR EFFORTS TO PROMOTE THE FIVE GLOBAL CAUSES OF LIONS CLUBS INTERNATIONAL WHICH CONSIST OF THE PREVENTION OF BLINDNESS, HUNGER, CHILDHOOD CANCER AND DIABETES AND SAVING THE ENVIRONMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>