﻿<?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="2013v3.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2014-03-25T02:54:15-00:00</ReturnTs>
    <TaxPeriodEndDt>2013-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1>OASIS ENTERPRISES</BusinessNameLine1>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1>641 YONKERS AVE</AddressLine1>
        <City>YONKERS</City>
        <State>NY</State>
        <ZIPCode>10704</ZIPCode>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2013-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>452034907</EIN>
      <BusinessName>
        <BusinessNameLine1>WESTCHESTER B L U E FOUNDATION</BusinessNameLine1>
      </BusinessName>
      <BusinessNameControlTxt>WEST</BusinessNameControlTxt>
      <PhoneNum>9144033933</PhoneNum>
      <USAddress>
        <AddressLine1>399 KNOLLWOOD RD Room 220</AddressLine1>
        <City>WHITEPLAINS</City>
        <State>NY</State>
        <ZIPCode>10603</ZIPCode>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MATTHEW FRANK</PersonNm>
      <PersonTitleTxt>CHAIRMAN</PersonTitleTxt>
      <SignatureDt>2014-03-25</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>RAYMOND PERSAUD</PreparerPersonNm>
      <PhoneNum>8775628922</PhoneNum>
      <PreparationDt>2014-03-25</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2013</TaxYr>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990EZ documentId="990EZ" softwareId="13000230" softwareVersion="13.4.0.0">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>49378</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>49378</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>49378</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>26682</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1025</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>3164</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>1324</OtherExpensesTotalAmt>
      <TotalExpensesAmt>32195</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>17183</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>3317</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>20500</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>3317</BOYAmt>
        <EOYAmt>20500</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>3317</BOYAmt>
        <EOYAmt>20500</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>3317</BOYAmt>
        <EOYAmt>20500</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>provide support to police officers and their family</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>1013 fundraiser was held for Police officer Vincent Stufano, his son was diagonise a rare form of cancer</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>9315</GrantsAndAllocationsAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>1013 fundraiser was held for John Parker Police Officer who was diagonise with a brain tumor</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>11449</GrantsAndAllocationsAmt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANA FRANKS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>002.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <BooksInCareOfDetail>
        <PersonNm>MATTHEW FRANKS</PersonNm>
        <USAddress>
          <AddressLine1>399 KNOLLSWOOD RD</AddressLine1>
          <City>WHITEPLAINS</City>
          <State>NY</State>
          <ZIPCode>10603</ZIPCode>
        </USAddress>
        <PhoneNum>9144033933</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A" softwareId="13000230" softwareVersion="13.4.0.0">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <PublicSupportTotal170Amt>0</PublicSupportTotal170Amt>
      <PublicSupportCY170Pct>0.00000</PublicSupportCY170Pct>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus2YearsAmt>11805</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>97120</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>49378</CurrentTaxYearAmt>
        <TotalAmt>158303</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus2YearsAmt>11805</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>97120</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>49378</CurrentTaxYearAmt>
        <TotalAmt>158303</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>158303</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus2YearsAmt>11805</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>97120</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>49378</CurrentTaxYearAmt>
        <TotalAmt>158303</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <First5Years509Ind>X</First5Years509Ind>
      <PublicSupportCY509Pct>0.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="13000230" softwareVersion="13.4.0.0">
      <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>
    <IRS990ScheduleO documentId="990O" softwareId="13000230" softwareVersion="13.4.0.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10, Grants Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity 10-13 FUNDRAISER, Grantee JOHN PARKER, Cash Grant 11,449, Relationship</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10, Grants Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity 10-13 FUNDRAISER, Grantee VINCENT STUFANO 11 CAUDIE DR POUGHKEEPSIE NY 12603, Cash Grant 9,315, Relationship</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Travel 259</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Conferences, conventions, and meetings 500</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Supplies 442</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Telephone 123</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="990EZ:50" softwareId="13000230" softwareVersion="13.4.0.0"></CompensationExplanation>
  </ReturnData>
</Return>