﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2015v2.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2016-11-15T15:02:34-06:00</ReturnTs>
    <TaxPeriodEndDt>2015-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>870517754</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WSRP LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>155 N 400 W STE 400</AddressLine1Txt>
        <CityNm>SALT LAKE CITY</CityNm>
        <StateAbbreviationCd>UT</StateAbbreviationCd>
        <ZIPCd>84103</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2015-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>870517223</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE EATON FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>EATO</BusinessNameControlTxt>
      <PhoneNum>4356401777</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 982108</AddressLine1Txt>
        <CityNm>PARK CITY</CityNm>
        <StateAbbreviationCd>UT</StateAbbreviationCd>
        <ZIPCd>840982108</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARK E EATON</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>4356401777</PhoneNum>
      <SignatureDt>2016-11-15</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>GERALD BREGG JR CPA</PreparerPersonNm>
      <PTIN>P00699863</PTIN>
      <PhoneNum>8013282011</PhoneNum>
      <PreparationDt>2016-11-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2015</TaxYr>
    <BuildTS>2017-02-10 21:41:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990PF documentId="RetDoc1">
      <FinalReturnInd>X</FinalReturnInd>
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>0</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>2788</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <TotalRevAndExpnssAmt>2788</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc2">2138</AccountingFeesRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc5">80</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>80</OtherExpensesNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>2218</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>80</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>4333</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>4333</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>6551</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>80</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>4333</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-3763</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>271</SavAndTempCashInvstBOYAmt>
        <OtherInvestmentsBOYAmt>37014</OtherInvestmentsBOYAmt>
        <TotalAssetsBOYAmt>37285</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>0</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>0</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowSFAS117Ind>X</OrgDoesNotFollowSFAS117Ind>
        <RetainedEarningBOYAmt>37285</RetainedEarningBOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>37285</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>0</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>37285</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>0</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>37285</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-3763</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>33522</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="RetDoc4">33522</OtherDecreasesAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <QlfyUndSect4940eReducedTaxGrp>
        <LiableSection4942TaxInd>false</LiableSection4942TaxInd>
        <NetVlNoncharitableAssetsYr1Amt>3456</NetVlNoncharitableAssetsYr1Amt>
        <NetVlNoncharitableAssetsYr2Amt>4489</NetVlNoncharitableAssetsYr2Amt>
        <AdjustedQlfyDistriYr3Amt>1600</AdjustedQlfyDistriYr3Amt>
        <NetVlNoncharitableAssetsYr3Amt>5850</NetVlNoncharitableAssetsYr3Amt>
        <DistributionYr3Rt>0.273504</DistributionYr3Rt>
        <AdjustedQlfyDistriYr4Amt>2436</AdjustedQlfyDistriYr4Amt>
        <NetVlNoncharitableAssetsYr4Amt>3102</NetVlNoncharitableAssetsYr4Amt>
        <DistributionYr4Rt>0.785300</DistributionYr4Rt>
        <AdjustedQlfyDistriYr5Amt>10118</AdjustedQlfyDistriYr5Amt>
        <NetVlNoncharitableAssetsYr5Amt>9153</NetVlNoncharitableAssetsYr5Amt>
        <DistributionYr5Rt>1.105430</DistributionYr5Rt>
        <TotalDistributionRt>2.164234</TotalDistributionRt>
        <AverageDistributionRt>0.721411</AverageDistributionRt>
        <NetVlNoncharitableAssetsAmt>4736</NetVlNoncharitableAssetsAmt>
        <AdjNetVlNoncharitableAssetsAmt>3417</AdjNetVlNoncharitableAssetsAmt>
        <AdjNonchrtblNetInvstIncmPctAmt>3417</AdjNonchrtblNetInvstIncmPctAmt>
        <QualifyingDistributionsAmt>4333</QualifyingDistributionsAmt>
      </QlfyUndSect4940eReducedTaxGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <DomesticOrgMeetingSect4940eInd>X</DomesticOrgMeetingSect4940eInd>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>true</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>UT</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>THE EATON FOUNDATION</IndividualWithBooksNm>
        <PhoneNum>4356401777</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>PO BOX 982108</AddressLine1Txt>
          <CityNm>PARK CITY</CityNm>
          <StateAbbreviationCd>UT</StateAbbreviationCd>
          <ZIPCd>840982108</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MARK E EATON</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 982108</AddressLine1Txt>
            <CityNm>PARK CITY</CityNm>
            <StateAbbreviationCd>UT</StateAbbreviationCd>
            <ZIPCd>840982108</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>3412</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>1396</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>4808</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>4808</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>72</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>4736</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>237</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>237</MinimumInvestmentReturnAmt>
        <DistributableBeforeAdjAmt>237</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>237</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>237</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <QualifyingDistriPartXIIGrp>
        <ExpensesAndContributionsAmt>4333</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>4333</QualifyingDistributionsAmt>
        <AdjustedQualifyingDistriAmt>4333</AdjustedQualifyingDistriAmt>
      </QualifyingDistriPartXIIGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>237</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>9660</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>2289</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>1307</ExcessDistributionCyovYr3Amt>
        <TotalExcessDistributionCyovAmt>13256</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>4333</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>237</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>4096</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>17352</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>9660</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>7692</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>2289</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>1307</ExcessFromYear3Amt>
        <ExcessFromCurrentYearAmt>4096</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SALT LAKE COLONELS</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 711742</AddressLine1Txt>
            <CityNm>SALT LAKE CITY</CityNm>
            <StateAbbreviationCd>UT</StateAbbreviationCd>
            <ZIPCd>84171</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>501(C)3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>4333</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>4333</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="RetDoc2">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
        <Amt>2138</Amt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsOtherSchedule2 documentId="RetDoc3">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>AGL ANNUITY CONTRACT</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherDecreasesSchedule documentId="RetDoc4">
      <OtherDecreasesDetail>
        <Desc>FMV DIFFERENCE</Desc>
        <Amt>33522</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="RetDoc5">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK &amp; INVESTMENT FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>80</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>80</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
  </ReturnData>
</Return>