﻿<?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>2014-05-14T08:08:31-05:00</ReturnTs>
    <TaxPeriodEndDt>2013-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1>THE SPARKS CPA FIRM PC</BusinessNameLine1>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1>713 AVALON AVE</AddressLine1>
        <City>MUSCLE SHOALS</City>
        <State>AL</State>
        <ZIPCode>356612303</ZIPCode>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2013-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>201227355</EIN>
      <BusinessName>
        <BusinessNameLine1>MUSCLE SHOALS EDUCATION FOUNDATION</BusinessNameLine1>
      </BusinessName>
      <BusinessNameControlTxt>MUSC</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1>3200 S WILSON DAM ROAD</AddressLine1>
        <City>MUSCLE SHOALS</City>
        <State>AL</State>
        <ZIPCode>35661</ZIPCode>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SHENETA SMITH</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <SignatureDt>2014-05-12</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>TAMMY T JUMPER CPA</PreparerPersonNm>
      <PTIN>P00620907</PTIN>
      <PhoneNum>2563145082</PhoneNum>
      <PreparationDt>2014-05-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2013</TaxYr>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc5">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>44097</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>27063</ContributionsGiftsGrantsEtcAmt>
      <GamingGrossIncomeAmt referenceDocumentId="RetDoc4">17034</GamingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>17034</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>44097</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>19728</GrantsAndSimilarAmountsPaidAmt>
      <SalariesOtherCompEmplBnftAmt>10181</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>736</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>9</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>11078</OtherExpensesTotalAmt>
      <TotalExpensesAmt>41732</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>2365</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>40250</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>42615</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>41542</BOYAmt>
        <EOYAmt>44875</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>41542</BOYAmt>
        <EOYAmt>44875</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1292</BOYAmt>
        <EOYAmt>2260</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>40250</BOYAmt>
        <EOYAmt>42615</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROVIDE INNOVATIVE EDUCATION PROGRAMS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MINI GRANTS TO TEACHERS IN MUSCLE SHOALS SCHOOL SYSTEM IT INHANCES LEARNING IN THE CLASS ROOMS</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>8238</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>8238</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SCHOLARSHIP TO STUDENTS OF MUSCLE SHOALS HIGH SCHOOL AS DETERMINED BY SCHOLARSHIP COMMITTEE OF MUSCLE SHOALS HIGH SCHOOL</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>11490</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>11490</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>19728</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">TINA PARKER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">CARLA HORTON</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <BusinessName referenceDocumentId="RetDoc1">
          <BusinessNameLine1>MUSCLE SHOALS SCHOOLS</BusinessNameLine1>
          <BusinessNameLine2>SHENTTA SMITH</BusinessNameLine2>
        </BusinessName>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">KELVIN BARNETT</PersonNm>
        <TitleTxt>VICE-PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</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>DEBBIE BRADFORD</PersonNm>
        <USAddress>
          <AddressLine1>3200 S WILSON DAM ROAD</AddressLine1>
          <City>MUSCLE SHOALS</City>
          <State>AL</State>
          <ZIPCode>35661</ZIPCode>
        </USAddress>
        <PhoneNum>2566274977</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="RetDoc3">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>55552</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>36209</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>49226</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>33612</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>27063</CurrentTaxYearAmt>
        <TotalAmt>201662</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>55552</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>36209</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>49226</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>33612</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>27063</CurrentTaxYearAmt>
        <TotalAmt>201662</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>201662</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>139</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>139</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>201801</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>17034</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.99930</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99940</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc4">
      <GamingInformationGrp>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <GrossRevenueOtherGamingAmt>17034</GrossRevenueOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>17034</GrossRevenueTotalGamingAmt>
        <NetGamingIncomeSummaryAmt>17034</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <IndividualWithBooksNm>DEBBIE BRADFORD</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1>3200 S WILSON DAM ROAD</AddressLine1>
        <City>MUSCLE SHOALS</City>
        <State>AL</State>
        <ZIPCode>35661</ZIPCode>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>MUSCLE SHOALS BD OF EDUCATION AVALON AVENUE MUSCLE SHOALS, AL 35661 8,238 0 0 SCHOLARSHIPS AVALON AVENUE MUSCLE SHOALS, AL 35661 11,490 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES PUBLICITY 86 FUNDRAISING EXPENSE 9,000 BANK CHARGES 71 SUPPLIES 956 MEETINGS 192 INSURANCE 773 TOTAL 11,078</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,292 2,260</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="RetDoc1">
      <CompensationExplanationGrp>
        <PersonNm>TINA PARKER</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>CARLA HORTON</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <BusinessName>
          <BusinessNameLine1>MUSCLE SHOALS SCHOOLS</BusinessNameLine1>
          <BusinessNameLine2>SHENTTA SMITH</BusinessNameLine2>
        </BusinessName>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>KELVIN BARNETT</PersonNm>
      </CompensationExplanationGrp>
    </CompensationExplanation>
  </ReturnData>
</Return>