﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2019v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2020-05-13T16:18:00-05:00</ReturnTs>
    <TaxPeriodEndDt>2019-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>631014464</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JOE M TUCKER CPA PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 866</AddressLine1Txt>
        <CityNm>RUSSELLVILLE</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>35653</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2019-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>201227355</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MUSCLE SHOALS EDUCATION FOUNDATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>MUSC</BusinessNameControlTxt>
      <PhoneNum>2563892698</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3200 SOUTH WILSON DAM ROAD</AddressLine1Txt>
        <CityNm>MUSCLE SHOALS</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>35661</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KARRAN SASSER</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>2563892698</PhoneNum>
      <SignatureDt>2020-05-11</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOSEPH MARK TUCKER</PreparerPersonNm>
      <PTIN>P01550225</PTIN>
      <PhoneNum>2563322004</PhoneNum>
      <PreparationDt>2020-05-11</PreparationDt>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>167.68.16.49</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2020-05-13</IPDt>
      <IPTm>16:18:00</IPTm>
      <IPTimezoneCd>CD</IPTimezoneCd>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>7D32CAD628D0DD775A47A150ADFFFC74F7A1CD40</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>7D32CAD628D0DD775A47A150ADFFFC74F7A1CD40</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2019</TaxYr>
    <BuildTS>2020-09-23 17:36:50Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>MSCSFOUNDATION.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>128337</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>98482</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>1026</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>795</SaleOfAssetsGrossAmt>
      <GainOrLossFromSaleOfAssetsAmt>795</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="46663" referenceDocumentId="RetDoc2">28034</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>28034</SpecialEventsDirectExpensesAmt>
      <TotalRevenueAmt>100303</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>58501</GrantsAndSimilarAmountsPaidAmt>
      <SalariesOtherCompEmplBnftAmt>26806</SalariesOtherCompEmplBnftAmt>
      <PrintingPublicationsPostageAmt>64</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>7312</OtherExpensesTotalAmt>
      <TotalExpensesAmt>92683</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>7620</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>93435</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>2950</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>104005</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>96683</BOYAmt>
        <EOYAmt>106009</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>96683</BOYAmt>
        <EOYAmt>106009</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>3248</BOYAmt>
        <EOYAmt>2004</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>93435</BOYAmt>
        <EOYAmt>104005</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE MISSION OF THE MUSCLE SHOALS EDUCATION FOUNDATION IS TO STIMULATE COMMUNITY SUPPORT TO FUND PROGRAMS IN ALL MUSCLE SHOALS CITY SCHOOLS WHILE REFLECTING THE VALUES AND TRADITIONS OF MUSCLE SHOALS BY PLACING UTMOST IMPORTANCE ON THE LEARNING EXPERIENCE FOR THE STUDENTS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE MINI GRANTS FOR EDUCATIONAL EQUIPMENT FOR USE IN TEACHER CLASSROOMS</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>41151</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>41151</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE ADDITIONAL LEARNING OPPORTUNITIES THROUGH COLLEGE SCHOLARSHIPS</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>17350</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>17350</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>58501</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KARRAN SASSER</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>25458</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEPHANIE SAYLOR</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.75</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MELISSA MEDLIN</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALLISON MEFFORD</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DUSTIN RHODES</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAUREN BOSTON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TERRY COPLEY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CLINT GARRETT</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILL KING</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE LOCKHART</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MELISSA MOSLEY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MELODY RAY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID REED</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LISA RUGGLES</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JASON SIMMONS</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENNY STRICKLAND</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>REBECCA TEDDER</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIS THOMPSON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TRACI THORNTON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</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>MUSCLE SHOALS EDUCATION FOUNDATION</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>3200 SOUTH WILSON DAM ROAD</AddressLine1Txt>
          <AddressLine2Txt>3200 SOUTH WILSON DAM ROAD</AddressLine2Txt>
          <CityNm>MUSCLE SHOALS</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
          <ZIPCd>35661</ZIPCd>
        </USAddress>
        <PhoneNum>2563892698</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="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>64182</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>52133</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>111596</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>84544</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>98482</CurrentTaxYearAmt>
        <TotalAmt>410937</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>64182</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>52133</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>111596</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>84544</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>98482</CurrentTaxYearAmt>
        <TotalAmt>410937</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>410937</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>229</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2127</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4335</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1026</CurrentTaxYearAmt>
        <TotalAmt>7724</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus2YearsAmt>23652</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>32359</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>28034</CurrentTaxYearAmt>
        <TotalAmt>84045</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>502706</TotalSupportAmt>
      <PublicSupportCY170Pct>0.81740</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.84440</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>FUNDRAISER INCOME 56,011</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc2">
      <LicensedStatesCd>AL</LicensedStatesCd>
      <FundraisingEventInformationGrp>
        <Event1Nm>SPEAKER EVENT</Event1Nm>
        <GrossReceiptsEvent1Amt>62975</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>36744</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>26231</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>20179</RentFacilityCostsEvent1Amt>
        <EntertainmentEvent1Amt>4100</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>1952</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>62975</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>36744</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>26231</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>20179</RentFcltyCostsTotalEventsAmt>
        <EntertainmentTotalEventsAmt>4100</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>1952</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>26231</DirectExpenseSummaryEventsAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>CLASS OF ACTIVITY: CHARITABLE CASH CONTRIBUTION: 17,350 RELATIONSHIP: STUDENTS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>CLASS OF ACTIVITY: CHARITABLE NAME: MUSCLE SHOALS CITY SCHOOLS ADDRESS: 3200 S WILSON DAM ROAD MUSCLE SHOALS, AL 35661 CASH CONTRIBUTION: 41,151</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>SPEAKER EVENT ADVERTISING 629 OFFICE SUPPLIES 104 FUNDRAISING EVENTS ADVERTISING 629 SUPPLIES 209 WEBSITE 724 CONFERENCE EXPENSES 300 EXPENSES OFFICE SUPPLIES 730 MEETINGS EXPENSES 2,079 CONFERENCE EXPENSE 1,115 INSURANCE 774 BANK CHARGES 19 TOTAL 7,312</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED MARKET GAINS 2,950 UNREALIZED MARKET LOSSES 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,785 1,141 PAYROLL LIABILITIES 1,463 863</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION OF THE MUSCLE SHOALS EDUCATION FOUNDATION IS TO STIMULATE COMMUNITY SUPPORT TO FUND PROGRAMS IN ALL MUSCLE SHOALS CITY SCHOOLS WHILE REFLECTING THE VALUES AND TRADITIONS OF MUSCLE SHOALS BY PLACING UTMOST IMPORTANCE ON THE LEARNING EXPERIENCE FOR THE STUDENTS</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>