﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2013v3.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2014-08-25T11:56:25-05:00</ReturnTs>
    <TaxPeriodEndDt>2014-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>592090840</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1>COLLINS &amp; COMPANY CPA</BusinessNameLine1>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1>325 OHIO AVE S</AddressLine1>
        <City>LIVE OAK</City>
        <State>FL</State>
        <ZIPCode>320643215</ZIPCode>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2013-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>596153510</EIN>
      <BusinessName>
        <BusinessNameLine1>ROTARY CLUB OF LIVE OAK</BusinessNameLine1>
      </BusinessName>
      <BusinessNameControlTxt>ROTA</BusinessNameControlTxt>
      <PhoneNum>3863647666</PhoneNum>
      <USAddress>
        <AddressLine1>PO BOX 694</AddressLine1>
        <City>LIVE OAK</City>
        <State>FL</State>
        <ZIPCode>32064</ZIPCode>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RANDALL SLAUGHTER</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3863647666</PhoneNum>
      <SignatureDt>2014-08-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>F EUGENE KISH CPA</PreparerPersonNm>
      <PTIN>P00012010</PTIN>
      <PhoneNum>3863621040</PhoneNum>
      <PreparationDt>2014-08-20</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2013</TaxYr>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>60530</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>690</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>39324</MembershipDuesAmt>
      <InvestmentIncomeAmt>3</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">17117</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>4363</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>12754</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>3396</OtherRevenueTotalAmt>
      <TotalRevenueAmt>56167</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>1798</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>80</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>42752</OtherExpensesTotalAmt>
      <TotalExpensesAmt>44630</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>11537</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>20386</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>31923</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>20386</BOYAmt>
        <EOYAmt>32028</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>20386</BOYAmt>
        <EOYAmt>32028</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <EOYAmt>105</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>20386</BOYAmt>
        <EOYAmt>31923</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SERVICE ORGANIZATION</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>LIVE OAK ROTARY CLUB 4238 PROVIDES SERVICE TO THE COMMUNITY AND SURROUNDING AREA. WE FUND THE ROTARY FOUNDATION, POLIO PLUS PROJECT, INTERACT CLUB, RYLA CAMP AND DONATE TO THE LOCAL SCHOOLS, SHELTER BOXES TO HAITI, HOSPICE AND LOCAL BOYS AND GIRLS CLUB.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>44630</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>44630</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">TODD LAWRENCE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">BRUCE TILLMAN</PersonNm>
        <TitleTxt>PRESIDENT EL</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">GREG SCOTT</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">RANDALL SLAUGHTER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">JOHN MARTZ</PersonNm>
        <TitleTxt>PRESIDENT NO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</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>RANDALL SLAUGHTER</PersonNm>
        <USAddress>
          <AddressLine1>12788 US HIGHWAY 90 WEST</AddressLine1>
          <AddressLine2>12788 US HIGHWAY 90 WEST</AddressLine2>
          <City>LIVE OAK</City>
          <State>FL</State>
          <ZIPCode>32060</ZIPCode>
        </USAddress>
        <PhoneNum>3863302567</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="RetDoc3">
      <FundraisingEventInformationGrp>
        <NameOfEvent1Amt>FUNDRAISING</NameOfEvent1Amt>
        <GrossReceiptsEvent1Amt>17117</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>17117</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>4363</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>17117</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>17117</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>4363</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>4363</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>12754</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS 3,396 TOTAL 3,396</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 1,500 DISTRICT CONFERENCE 2,315 ACV CHRISTMAS PARTY 2,110 ADMINISTRATIVE EXPENSES 456 BADGES, ENGRAVING, ETC. 410 CHARITABLE CONTRIBUTIONS 1,829 DUES 6,469 INTERACT 500 MEALS 16,040 MUSICIAN 550 OTHER 116 PETS TRAINING 378 ROTARY PAUL HARRIS FOUNDA 5,429 RYLA TUITION 400 SCHOLARSHIPS 4,250 TOTAL 42,752</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>DEFERRED REVENUE 0 105</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>LIVE OAK ROTARY CLUB 4238 PROVIDES SERVICE TO THE COMMUNITY AND SURROUNDING AREA. WE FUND THE ROTARY FOUNDATION, POLIO PLUS PROJECT, INTERACT CLUB, RYLA CAMP AND DONATE TO THE LOCAL SCHOOLS, SHELTER BOXES TO HAITI, HOSPICE AND LOCAL BOYS AND GIRLS CLUB.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="RetDoc1">
      <CompensationExplanationGrp>
        <PersonNm>TODD LAWRENCE</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>BRUCE TILLMAN</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>GREG SCOTT</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>RANDALL SLAUGHTER</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>JOHN MARTZ</PersonNm>
      </CompensationExplanationGrp>
    </CompensationExplanation>
  </ReturnData>
</Return>