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        <BusinessNameLine1Txt>MCCLAIN SMITH &amp; WENZ PC</BusinessNameLine1Txt>
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        <AddressLine1Txt>6915 ROCHESTER ROAD STE 100</AddressLine1Txt>
        <CityNm>TROY</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>480851285</ZIPCd>
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        <BusinessNameLine1Txt>ROCHESTER LIONS CLUB CHARITIES INC</BusinessNameLine1Txt>
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        <CityNm>ROCHESTER</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48308</ZIPCd>
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      <PersonNm>CELIA DOMALEWSKI</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>2487656929</PhoneNum>
      <SignatureDt>2024-05-07</SignatureDt>
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    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JOHN</PersonFirstNm>
        <PersonLastNm>CADIEUX</PersonLastNm>
      </PersonFullName>
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    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>BRYAN L WRIGHT</PreparerPersonNm>
      <PTIN>P00394368</PTIN>
      <PhoneNum>2488798400</PhoneNum>
      <PreparationDt>2024-05-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>ROCHESTERLIONSCLUB.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>89101</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>8035</ContributionsGiftsGrantsEtcAmt>
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      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">68482</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>27122</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>41360</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>61979</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>56586</GrantsAndSimilarAmountsPaidAmt>
      <OtherExpensesTotalAmt>918</OtherExpensesTotalAmt>
      <TotalExpensesAmt>57504</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>4475</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>40800</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-7171</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>38104</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>40800</BOYAmt>
        <EOYAmt>38104</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>40800</BOYAmt>
        <EOYAmt>38104</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>40800</BOYAmt>
        <EOYAmt>38104</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>RAISE FUNDS IN ORDER TO DONATE TO CHARITY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>WHITE CANE COLLECTIONS FOR BENEFIT OF LEADER DOGS FOR THE BLIND. TOTAL REVENUE 12,584</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CAR SHOWS FOR GENERATION OF FUNDS DONATED TO VARIOUS LOCAL AND NATIONAL CHARITIES. FESTIVAL OF CARS; ROD &amp; CUSTOM; ROCKIN RODS OF ROCHESTER. TOTAL REVENUE 42,530</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OTHER FUND RAISERS - MEMORIAL GOLF OUTING, CHRISTMAS ACTIVITIES TOTAL REVENUES 25,952</DescriptionProgramSrvcAccomTxt>
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        <DescriptionProgramSrvcAccomTxt>MEMORIAL GOLF OUTING TOTAL REVENUE 12,504 OTHER CHARITY FUNDRAISING. TOTAL REVENUES 15,071</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>56586</ProgramServiceExpensesAmt>
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        <PersonNm>KATHY GLADD</PersonNm>
        <TitleTxt>PAST PRESIDE</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CONNIE SHELTON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICK RHOADES</PersonNm>
        <TitleTxt>1ST VICE PRE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEAN MARDEUSZ</PersonNm>
        <TitleTxt>SECOND VICE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAROL LEACH</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CELIA DOMALEWSKI</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRIS DEVILLING</PersonNm>
        <TitleTxt>TAIL TWISTER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LOWELL GLADD</PersonNm>
        <TitleTxt>MEMBERSHIP C</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAUL CLARK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FRED DOLEHANTY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEVLIN CLARKE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
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      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
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      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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        <PersonNm>CELIA DOMALEWSKI</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO 393</AddressLine1Txt>
          <CityNm>ROCHESTER HILLS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48307</ZIPCd>
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        <PhoneNum>2486523608</PhoneNum>
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      <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>
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        <CurrentTaxYearMinus2YearsAmt>50585</CurrentTaxYearMinus2YearsAmt>
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        <TotalAmt>286131</TotalAmt>
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        <TotalAmt>12584</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus1YearAmt>98909</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>68482</CurrentTaxYearAmt>
        <TotalAmt>167391</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
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        <CurrentTaxYearMinus4YearsAmt>109013</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>95817</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>50585</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>121590</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>89101</CurrentTaxYearAmt>
        <TotalAmt>466106</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>466106</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>109013</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>95817</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>50585</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>121590</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>89101</CurrentTaxYearAmt>
        <TotalAmt>466106</TotalAmt>
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      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
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        <Event1Nm>GOLF &amp; KRIS KRI</Event1Nm>
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        <GrossRevenueEvent1Amt>25952</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>8031</OtherDirectExpensesEvent1Amt>
        <Event2Nm>CAR SHOWS</Event2Nm>
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        <GrossRevenueEvent2Amt>42530</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>19091</OtherDirectExpensesEvent2Amt>
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        <GrossRevenueTotalEventsAmt>68482</GrossRevenueTotalEventsAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NAME: PENRICKSON CENTER FOR BLIND CHILDRE CASH CONTRIBUTION: 6,575 NAME: LEADER DOGS FOR THE BLIND CASH CONTRIBUTION: 21,175</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE SUPPLIES 579 DUES 100 BANK FEES 29 MICHIGAN FILING FEES 30 MISCELLANEOUS EXPENSES 180 TOTAL 918</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>SEPARATED ADMIN ACCOUNT - FILES OWN 990 -7,171</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMORIAL GOLF OUTING TOTAL REVENUE 12,504 OTHER CHARITY FUNDRAISING. TOTAL REVENUES 15,071</ExplanationTxt>
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