﻿<?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>2024-10-10T10:59:28-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>510314061</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DINGLE &amp; KANE PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>356 EAST MAIN STREET STE 100</AddressLine1Txt>
        <CityNm>NEWARK</CityNm>
        <StateAbbreviationCd>DE</StateAbbreviationCd>
        <ZIPCd>19711</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>900578558</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MILTON LIONS FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MILT</BusinessNameControlTxt>
      <PhoneNum>3023992600</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 256</AddressLine1Txt>
        <CityNm>MILTON</CityNm>
        <StateAbbreviationCd>DE</StateAbbreviationCd>
        <ZIPCd>19968</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TOOMAS IDNURM</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3023392600</PhoneNum>
      <SignatureDt>2024-10-07</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KEITH L THOMPSON CPA</PreparerPersonNm>
      <PTIN>P00031687</PTIN>
      <PhoneNum>3027315200</PhoneNum>
      <PreparationDt>2024-10-07</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>53701</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>48326</ContributionsGiftsGrantsEtcAmt>
      <OtherRevenueTotalAmt>5375</OtherRevenueTotalAmt>
      <TotalRevenueAmt>53701</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>11090</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>750</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>282</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>47669</OtherExpensesTotalAmt>
      <TotalExpensesAmt>59791</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-6090</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>34381</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>28291</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>34381</BOYAmt>
        <EOYAmt>28291</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>34381</BOYAmt>
        <EOYAmt>28291</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>34381</BOYAmt>
        <EOYAmt>28291</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ORGANIZATION PROVIDES MEDICAL ASSISTANCE PROGRAMS TO THOSE IN NEED, INCLUDING EQUIPMENT AND SUPPLIES, AND AVAILABILITY OF EYE EXAMS AND CARE TO THOSE WHO ARE UNABLE TO AFFORD SUCH CARE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION PROVIDED MEDICAL ASSISTANCE PROGRAMS TO THOSE IN NEED, INCLUDING EQUIPMENT AND SUPPLIES, AND AVAILABILITY OF EYE EXAMS AND CARE TO THOSE WHO ARE UNABLE TO AFFORD SUCH CARE. THE ORGANIZATION ALSO BUILDS AND MAINTAINS WHEELCHAIR RAMPS AND OPERATES A LOCAL TRAIN FOR EVENTS WITHIN THE TOWN OF MILTON.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>11090</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>57778</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>57778</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WENDY COVERDALE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRENDA COVERDALE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOOMAS IDNURM</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES COVERDALE</PersonNm>
        <TitleTxt>DIRECTOR</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>TOOMAS IDNURM</PersonNm>
        <USAddress>
          <AddressLine1Txt>37124 SHEEPSCOT RD</AddressLine1Txt>
          <CityNm>LEWES</CityNm>
          <StateAbbreviationCd>DE</StateAbbreviationCd>
          <ZIPCd>19958</ZIPCd>
        </USAddress>
        <PhoneNum>3023992600</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>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>39962</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>53588</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>77914</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>59398</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>48326</CurrentTaxYearAmt>
        <TotalAmt>279188</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>11324</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>165</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2923</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>11175</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5375</CurrentTaxYearAmt>
        <TotalAmt>30962</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus2YearsAmt>4861</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>4861</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>51286</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>53753</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>85698</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>70573</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>53701</CurrentTaxYearAmt>
        <TotalAmt>315011</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>315011</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>51286</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>53753</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>85698</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>70573</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>53701</CurrentTaxYearAmt>
        <TotalAmt>315011</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99590</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART III, LINE 12</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCOME 0 IN/OUT 0</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>TICKET RAFFLE 5,375 TOTAL 5,375</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISEMENT AND PROMOTION 1,898 RAMP EXPENSES 37,876 SERVICE PROJECTS 706 TRAIN EXPENSES 5,358 EYE PROGRAM 160 FLAGS EXPENSE 682 RAFFLE EXPENSE 355 LIABILITY INSURANCE 615 MEDICAL SHACK 8 BANK SERVICE CHARGE 11 TOTAL 47,669</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION PROVIDES MEDICAL ASSISTANCE PROGRAMS TO THOSE IN NEED, INCLUDING EQUIPMENT AND SUPPLIES, AND AVAILABILITY OF EYE EXAMS AND CARE TO THOSE WHO ARE UNABLE TO AFFORD SUCH CARE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION PROVIDED MEDICAL ASSISTANCE PROGRAMS TO THOSE IN NEED, INCLUDING EQUIPMENT AND SUPPLIES, AND AVAILABILITY OF EYE EXAMS AND CARE TO THOSE WHO ARE UNABLE TO AFFORD SUCH CARE. THE ORGANIZATION ALSO BUILDS AND MAINTAINS WHEELCHAIR RAMPS AND OPERATES A LOCAL TRAIN FOR EVENTS WITHIN THE TOWN OF MILTON.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>