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      <USAddress>
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      </PersonFullName>
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    <PreparerPersonGrp>
      <PreparerPersonNm>Joanie Tighe</PreparerPersonNm>
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      <PhoneNum>8004725625</PhoneNum>
      <PreparationDt>2024-07-22</PreparationDt>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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        <TotNetAstOrFundBalancesEOYAmt>0</TotNetAstOrFundBalancesEOYAmt>
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      <ExciseTaxBasedOnInvstIncmGrp>
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      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>IA</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>false</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>false</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>HTTPS://WWW.LIONSBASKETBALLCLUB.COM</WebsiteAddressTxt>
        <IndividualWithBooksNm>JEFF CLEMENT</IndividualWithBooksNm>
        <LocationOfBooksUSAddress>
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          <CityNm>Urbandale</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50323</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
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      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <ExcessBusinessHoldingsInd>false</ExcessBusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
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        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
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          <USAddress>
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            <CityNm>Clive</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50325</ZIPCd>
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          <TitleTxt>PRESIDENT</TitleTxt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>LINDSAY SEIDL</PersonNm>
          <USAddress>
            <AddressLine1Txt>1249 66TH ST</AddressLine1Txt>
            <CityNm>West Des Moines</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
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          <TitleTxt>SECRETARY</TitleTxt>
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        <OfficerDirTrstKeyEmplGrp>
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          <USAddress>
            <AddressLine1Txt>3717 133RD ST</AddressLine1Txt>
            <CityNm>Urbandale</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50323</ZIPCd>
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          <TitleTxt>TREASURER</TitleTxt>
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          <CompensationAmt>0</CompensationAmt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MARK REHA</PersonNm>
          <USAddress>
            <AddressLine1Txt>8944 NW BEAVER DR</AddressLine1Txt>
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            <StateAbbreviationCd>IA</StateAbbreviationCd>
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          <TitleTxt>DIRECTOR</TitleTxt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>LAURA OLSEN</PersonNm>
          <USAddress>
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            <StateAbbreviationCd>IA</StateAbbreviationCd>
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          <TitleTxt>DIRECTOR</TitleTxt>
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          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
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        <Description4Txt>BEYOND BALL GYM RENTAL</Description4Txt>
        <Expenses4Amt>8950</Expenses4Amt>
      </SummaryOfDirectChrtblActyGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>16605</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>16605</TotalFMVOfUnusedAssetsAmt>
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        <CashDeemedCharitableAmt>249</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>16356</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>818</MinimumInvestmentReturnAmt>
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      <DistributableAmountGrp>
        <Sect4942j3j5FndtnAndFrgnOrgInd>X</Sect4942j3j5FndtnAndFrgnOrgInd>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>42970</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>42970</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <QualifyingDistributionsAmt>42970</QualifyingDistributionsAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SPORTS PLEX</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>890 SE OLSON DR</AddressLine1Txt>
            <CityNm>WAUKEE</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50263</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>SPORTS LEAGUE REGISTARTION</GrantOrContributionPurposeTxt>
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        <GrantOrContributionPdDurYrGrp>
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          <RecipientUSAddress>
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            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50325</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>SPORTS LEAGUE REGISTRATION</GrantOrContributionPurposeTxt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>LIONS GIRLS BASKETBALL CLUB</RecipientPersonNm>
          <RecipientUSAddress>
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            <StateAbbreviationCd>IA</StateAbbreviationCd>
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        <GrantOrContributionPdDurYrGrp>
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            <StateAbbreviationCd>IA</StateAbbreviationCd>
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        <GrantOrContributionPdDurYrGrp>
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            <StateAbbreviationCd>WI</StateAbbreviationCd>
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            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50125</ZIPCd>
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          <GrantOrContributionPurposeTxt>TOURNAMENT REGISTRATION</GrantOrContributionPurposeTxt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>PELLA HOOPS CLUB</RecipientPersonNm>
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            <AddressLine1Txt>950 E UNIVERSITY ST</AddressLine1Txt>
            <CityNm>PELLA</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50219</ZIPCd>
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          <GrantOrContributionPurposeTxt>TOURNAMENT REGISTRATION</GrantOrContributionPurposeTxt>
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        <GrantOrContributionPdDurYrGrp>
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            <AddressLine1Txt>PO BOX 566</AddressLine1Txt>
            <CityNm>PLEASANTVILLE</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50225</ZIPCd>
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          <GrantOrContributionPurposeTxt>TOURNAMENT REGISTRATION</GrantOrContributionPurposeTxt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>BEYOND BALL</RecipientPersonNm>
          <RecipientUSAddress>
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            <StateAbbreviationCd>IA</StateAbbreviationCd>
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          <GrantOrContributionPurposeTxt>GYM RENTAL</GrantOrContributionPurposeTxt>
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        <GrantOrContributionPdDurYrGrp>
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            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50266</ZIPCd>
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            <StateAbbreviationCd>IA</StateAbbreviationCd>
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        <GrantOrContributionPdDurYrGrp>
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            <StateAbbreviationCd>IA</StateAbbreviationCd>
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        <GrantOrContributionPdDurYrGrp>
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            <StateAbbreviationCd>IA</StateAbbreviationCd>
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          <GrantOrContributionPurposeTxt>TOURNAMENT REGISTRATION</GrantOrContributionPurposeTxt>
          <Amt>217</Amt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CRESTON TOURNAMENT</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>601 W TOWNLINE ST</AddressLine1Txt>
            <CityNm>CRESTON</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50801</ZIPCd>
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          <GrantOrContributionPurposeTxt>TOURNAMENT REGISTRATION</GrantOrContributionPurposeTxt>
          <Amt>155</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>GRINNELL BOOSTER CLUB</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>925 BROAD ST</AddressLine1Txt>
            <CityNm>GRINNELL</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50112</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>GOURNAMENT REGISTRATION</GrantOrContributionPurposeTxt>
          <Amt>200</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CROSSROADS CHURCH</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1200 60TH ST</AddressLine1Txt>
            <CityNm>WEST DES MOINES</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50266</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>GYM RENTAL</GrantOrContributionPurposeTxt>
          <Amt>750</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>KINGDOM HOOPS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>6095 NE INDUSTRY DR</AddressLine1Txt>
            <CityNm>DES MOINES</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50313</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>TOURNAMENT REGISTRATION</GrantOrContributionPurposeTxt>
          <Amt>144</Amt>
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          <RecipientPersonNm>KESHIA NASHLEANAS</RecipientPersonNm>
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            <AddressLine1Txt>3604 134TH ST</AddressLine1Txt>
            <CityNm>URBANDALE</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50323</ZIPCd>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>JENA MOEKI</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1109 S 46TH ST</AddressLine1Txt>
            <CityNm>WEST DES MOINES</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50266</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>YMCA REFUND</GrantOrContributionPurposeTxt>
          <Amt>110</Amt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>WOLVERINE YOUTH BASKETBALL</RecipientPersonNm>
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            <AddressLine1Txt>202 2ND ST</AddressLine1Txt>
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            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50632</ZIPCd>
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        <GrantOrContributionPdDurYrGrp>
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            <AddressLine1Txt>PO BOX 42</AddressLine1Txt>
            <CityNm>VINTON</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>52349</ZIPCd>
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          <GrantOrContributionPurposeTxt>TOURNAMENT REGISTRATION</GrantOrContributionPurposeTxt>
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        <TotalGrantOrContriPdDurYrAmt>42970</TotalGrantOrContriPdDurYrAmt>
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        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
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      <AccountingFeesDetail>
        <CategoryTxt>BLOCK ADVISORS</CategoryTxt>
        <Amt>350</Amt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
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</Return>
