﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2019v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2020-12-18T10:34:50-06:00</ReturnTs>
    <TaxPeriodEndDt>2019-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>720398470</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HEARD MCELROY &amp; VESTAL LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1900 NORTH 18TH STREET SUITE 300</AddressLine1Txt>
        <CityNm>MONROE</CityNm>
        <StateAbbreviationCd>LA</StateAbbreviationCd>
        <ZIPCd>71201</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2019-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>463152086</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WILLPOWER FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WILL</BusinessNameControlTxt>
      <PhoneNum>3186142474</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 14202</AddressLine1Txt>
        <CityNm>MONROE</CityNm>
        <StateAbbreviationCd>LA</StateAbbreviationCd>
        <ZIPCd>71207</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MICHAEL W MCGEE</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>3186142474</PhoneNum>
      <SignatureDt>2020-12-18</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>CONNIE K SMALLWOOD</PreparerPersonNm>
      <PTIN>P00451663</PTIN>
      <PhoneNum>3183883108</PhoneNum>
      <PreparationDt>2020-12-20</PreparationDt>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>12.188.216.35</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2020-12-18</IPDt>
      <IPTm>07:41:16</IPTm>
      <IPTimezoneCd>CS</IPTimezoneCd>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>DA39A3EE5E6B4B0D3255BFEF95601890AFD80709</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>BA99E20A6EC755B2BDB4DA797B4DA0742C6B8129</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2019</TaxYr>
    <BuildTS>2021-04-22 16:20:28Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>154830</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>37476</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041200001" fndrsngEventContriPrevRptAmt="35806">117354</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>63404</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>53950</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>91426</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>88365</GrantsAndSimilarAmountsPaidAmt>
      <OccupancyRentUtltsAndMaintAmt>600</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>547</PrintingPublicationsPostageAmt>
      <TotalExpensesAmt>89512</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>1914</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>8549</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>10463</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>8549</BOYAmt>
        <EOYAmt>10463</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>8549</BOYAmt>
        <EOYAmt>10463</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>8549</BOYAmt>
        <EOYAmt>10463</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE MISSION OF THIS ORGANIZATION IS TO ORGANIZE EVENTS TO PROVIDE FUNDS TO ORGANIZATIONS INVOLVED IN RESEARCH ON CHILDHOOD CANCER.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CONDUCTED ONE MAJOR EVENT DURING 2019 TO RAISE FUNDS WHICH WERE DONATED TO ST. JUDE CHILDREN'S RESEARCH HOSPITAL.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL W MCGEE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RACHEL MCGEE MADDEN</PersonNm>
        <TitleTxt>VICE-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ORA LEA MCGEE</PersonNm>
        <TitleTxt>VICE-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERIN BECKLEY</PersonNm>
        <TitleTxt>SECRETARY-TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>CONNIE K SMALLWOOD</PersonNm>
        <USAddress>
          <AddressLine1Txt>2808 KILPATRICK BLVD</AddressLine1Txt>
          <CityNm>MONROE</CityNm>
          <StateAbbreviationCd>LA</StateAbbreviationCd>
          <ZIPCd>71201</ZIPCd>
        </USAddress>
        <PhoneNum>3183883108</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>300</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>127459</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>12437</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5080</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>37476</CurrentTaxYearAmt>
        <TotalAmt>182752</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>71750</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>88620</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>133499</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>138461</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>91426</CurrentTaxYearAmt>
        <TotalAmt>523756</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>72050</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>216079</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>145936</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>143541</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>128902</CurrentTaxYearAmt>
        <TotalAmt>706508</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>706508</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>72050</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>216079</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>145936</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>143541</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>128902</CurrentTaxYearAmt>
        <TotalAmt>706508</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="RetDoc1041200001">
      <AgrmtProfFundraisingActyInd>0</AgrmtProfFundraisingActyInd>
      <FundraisingEventInformationGrp>
        <Event1Nm>DINNER,DANCE, AUCTION</Event1Nm>
        <GrossReceiptsEvent1Amt>144670</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>34306</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>110364</GrossRevenueEvent1Amt>
        <NonCashPrizesEvent1Amt>37349</NonCashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>8014</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>6007</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>3500</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>5235</OtherDirectExpensesEvent1Amt>
        <Event2Nm>TENNIS TOURNAMENT AND RACE</Event2Nm>
        <GrossReceiptsEvent2Amt>8490</GrossReceiptsEvent2Amt>
        <CharitableContriEvent2Amt>1500</CharitableContriEvent2Amt>
        <GrossRevenueEvent2Amt>6990</GrossRevenueEvent2Amt>
        <NonCashPrizesEvent2Amt>927</NonCashPrizesEvent2Amt>
        <OtherDirectExpensesEvent2Amt>2372</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>2</OtherEventsTotalCnt>
        <GrossReceiptsTotalAmt>153160</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>35806</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>117354</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>38276</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>8014</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>6007</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>3500</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>7607</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>63404</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>53950</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: . GRANTEE NAME: ST. JUDE CHILDREN'S RESEARCH HOSPITAL, INC.. GRANTEE ADDRESS: 510 ST. JUDE PLACE MEMPHIS, TN 38105. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. AMOUNT GIVEN: 88,365.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>