﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-08-04T10:58:29-04:00</ReturnTs>
    <TaxPeriodEndDt>2026-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>421655494</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KM&amp;L LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2245 AVENUE G</AddressLine1Txt>
        <CityNm>BAY CITY</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>77414</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>746063345</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>INTERNATIONAL ASSOCIATION OF</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>BAY CITY LIONS</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>INTE</BusinessNameControlTxt>
      <PhoneNum>9792459236</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2245 AVENUE G</AddressLine1Txt>
        <CityNm>BAY CITY</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>774145037</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOE STEPHENS</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>9792459236</PhoneNum>
      <SignatureDt>2026-07-27</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>JAMES M FRANKSON CPA</PreparerPersonNm>
      <PTIN>P00820811</PTIN>
      <PhoneNum>9792459236</PhoneNum>
      <PreparationDt>2026-07-27</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <GroupExemptionNum>0239</GroupExemptionNum>
      <MethodOfAccountingOtherDesc>HYBRID</MethodOfAccountingOtherDesc>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>BAYCITYLIONS.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>175413</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>11500</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>44686</MembershipDuesAmt>
      <InvestmentIncomeAmt>106</InvestmentIncomeAmt>
      <GamingGrossIncomeAmt referenceDocumentId="RetDoc2">44900</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">74221</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>132635</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-13514</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>42778</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>18748</GrantsAndSimilarAmountsPaidAmt>
      <OtherExpensesTotalAmt>70382</OtherExpensesTotalAmt>
      <TotalExpensesAmt>89130</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-46352</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>69306</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>22954</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>69306</BOYAmt>
        <EOYAmt>24703</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>69306</BOYAmt>
        <EOYAmt>24703</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <EOYAmt>1749</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>69306</BOYAmt>
        <EOYAmt>22954</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>COMMUNITY SERVICE</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>BAY CITY LIONS CLUB MAKES CASH DONATIONS TO STATEWIDE, NATIONAL &amp; INTERNATIONAL LIONS HUMANITARIAN PROGRAMS &amp; TO LOCAL CHARITABLE &amp; COMMUNITY GROUPS. COLLEGE SCHOLARSHIPS ARE AWARDED AS PRIZES FOR THE WINNERS OF THE RICE FESTIVAL QUEENS PAGEANT. LAST YEAR CLUB MEMBERS PERFORMED NEARLY 6,000 EYE SCREENINGS TO CHILDREN IN MATAGORDA AND SURROUNDING COUNTIES AT NO COST TO ANYONE. THE CLUB HOSTED A FISH FRY FOR MATAGORDA COUNTY FIRST RESPONDERS. THE RECIPIENTS WERE SERVED NOON AND EVENING MEALS TO ACCOMODATE THEIR WORK SCHEDULES. OVER 100 MEALS WERE SERVED. EXCESS OF REVENUE OVER EXPENSES OF FISH FRY WILL BE USED TO BENEFIT FIRST RESPONDERS IN MATAGORDA COUNTY. MEMBERS ALSO CONSTRUCTED A WHEEL CHAIR RAMP FOR A NEED LADY IN BAY CITY. THIS YEAR, BECAUSE OF LOSSES SUSTAINED FROM OUR TRADITIONAL FUNDRAISER, THE CLUB HELD A GUN RAFFLE.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>18748</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>27274</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE BAY CITY LIONS CLUB MEETS WEEKLY AT NOON TO HEAR PROGRAMS AND NETWORK WITH OTHER MEMBERS. THE CLUB HOLDS AN ANNUAL LADIES NIGHT FOR SPOUSES AND A BANQUET TO INSTALL OFFICERS AND DIRECTORS EACH YEAR. MEMBER DUES PAY 100% OF THESE COSTS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>59215</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>86489</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL GRIFFITH</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHAD CRAFT</PersonNm>
        <TitleTxt>VP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATTHEW JONES</PersonNm>
        <TitleTxt>VP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRIS HADDASH</PersonNm>
        <TitleTxt>VP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICHARD JOHNSON</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOE STEPHENS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BOBBY SEIFERMAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICK DELEON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE FERDINAND</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KELSEY GRANBERRY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HAWES DICKERSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERIK FRANKSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MITCH THAMES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</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>
        <BusinessName>
          <BusinessNameLine1Txt>KM&amp;L CPA'S</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>2245 AVENUE G</AddressLine1Txt>
          <CityNm>BAY CITY</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>774145037</ZIPCd>
        </USAddress>
        <PhoneNum>9792459236</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="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>RICE FESTIVAL</Event1Nm>
        <GrossReceiptsEvent1Amt>70461</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>70461</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>106475</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>70461</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>70461</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>106475</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>106475</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-36014</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <GamingInformationGrp>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <GrossRevenueOtherGamingAmt>44900</GrossRevenueOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>26160</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>44900</GrossRevenueTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>26160</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>26160</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>18740</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <PersonsWithBooksName>
        <BusinessNameLine1Txt>KM&amp;L CPA'S</BusinessNameLine1Txt>
      </PersonsWithBooksName>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>2245 AVENUE G</AddressLine1Txt>
        <CityNm>BAY CITY</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>774145037</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>CASH CONTRIBUTION: 6,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>PANCAKE SUPPER COST OF GOODS SOLD 2,641 EXPENSES DISTRICT MEETINGS 4,625 MEALS 42,777 INTERNATIONAL DUES 6,027 DISTRICT DUES 1,924 SUPPLIES 1,219 LADIES NITE 2,643 FISH FRY EXPENSES 1,778 EYE SCREENING &amp; EXAMS 6,748 TOTAL 70,382</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR PERIOD ADJUSTMENT 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 1,749</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>BAY CITY LIONS CLUB MAKES CASH DONATIONS TO STATEWIDE, NATIONAL &amp; INTERNATIONAL LIONS HUMANITARIAN PROGRAMS &amp; TO LOCAL CHARITABLE &amp; COMMUNITY GROUPS. COLLEGE SCHOLARSHIPS ARE AWARDED AS PRIZES FOR THE WINNERS OF THE RICE FESTIVAL QUEENS PAGEANT. LAST YEAR CLUB MEMBERS PERFORMED NEARLY 6,000 EYE SCREENINGS TO CHILDREN IN MATAGORDA AND SURROUNDING COUNTIES AT NO COST TO ANYONE. THE CLUB HOSTED A FISH FRY FOR MATAGORDA COUNTY FIRST RESPONDERS. THE RECIPIENTS WERE SERVED NOON AND EVENING MEALS TO ACCOMODATE THEIR WORK SCHEDULES. OVER 100 MEALS WERE SERVED. EXCESS OF REVENUE OVER EXPENSES OF FISH FRY WILL BE USED TO BENEFIT FIRST RESPONDERS IN MATAGORDA COUNTY. MEMBERS ALSO CONSTRUCTED A WHEEL CHAIR RAMP FOR A NEED LADY IN BAY CITY. THIS YEAR, BECAUSE OF LOSSES SUSTAINED FROM OUR TRADITIONAL FUNDRAISER, THE CLUB HELD A GUN RAFFLE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 30</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BAY CITY LIONS CLUB MEETS WEEKLY AT NOON TO HEAR PROGRAMS AND NETWORK WITH OTHER MEMBERS. THE CLUB HOLDS AN ANNUAL LADIES NIGHT FOR SPOUSES AND A BANQUET TO INSTALL OFFICERS AND DIRECTORS EACH YEAR. MEMBER DUES PAY 100% OF THESE COSTS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>