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    <Timestamp>2014-01-17T02:43:05-00:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>OASIS ENTERPRISES</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>641 YONKERS AVE</AddressLine1>
        <City>YONKERS</City>
        <State>NY</State>
        <ZIPCode>10704</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>452034907</EIN>
      <Name>
        <BusinessNameLine1>WESTCHESTER B L U E FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>WEST</NameControl>
      <Phone>9144033933</Phone>
      <USAddress>
        <AddressLine1>399 KNOLLWOOD RD Room 220</AddressLine1>
        <City>WHITEPLAINS</City>
        <State>NY</State>
        <ZIPCode>10603</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>MATTHEW FRANK</Name>
      <Title>CHAIRMAN</Title>
      <DateSigned>2014-01-17</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>RAYMOND PERSAUD</Name>
      <Phone>8775628922</Phone>
      <DatePrepared>2014-01-17</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="990A">X</Organization501c3>
      <GrossReceipts>97120</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>97120</ContributionsGiftsGrantsEtc>
      <TotalRevenue>97120</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>94680</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>350</FeesAndOthPymtToIndContractors>
      <PrintingPublicationsPostage>1070</PrintingPublicationsPostage>
      <TotalExpenses>96100</TotalExpenses>
      <ExcessOrDeficitForYear>1020</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>2297</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>3317</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>2297</BOY>
        <EOY>3317</EOY>
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      <TotalAssets>
        <BOY>2297</BOY>
        <EOY>3317</EOY>
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      <NetAssetsOrFundBalances>
        <BOY>2297</BOY>
        <EOY>3317</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>provide support to police officers and their family</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>1013 fundraiser was held for MTApolice officer Rick Statton who was diagonise with a rareilliness which cause temporary paralysis</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>11300</GrantsAndAllocations>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>1013 fundraiser was held for Tracey Becerra who husband Peter Becerra a fallen Police Officer. This event was to provide financial support for Peters wife and kids</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>81530</GrantsAndAllocations>
      </ProgramServiceAccomplishment>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ANA FRANKS</PersonName>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>002.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <TheBooksAreInCareOf>
        <NamePerson>MATTHEW FRANKS</NamePerson>
        <AddressUS>
          <AddressLine1>399 KNOLLSWOOD RD</AddressLine1>
          <City>WHITEPLAINS</City>
          <State>NY</State>
          <ZIPCode>10603</ZIPCode>
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        <TelephoneNumber>9144033933</TelephoneNumber>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
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      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <PublicSupportTotal170>0</PublicSupportTotal170>
      <PublicSupportPertcentage170>0.00000</PublicSupportPertcentage170>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus1Year>11805</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>97120</CurrentTaxYear>
        <Total>108925</Total>
      </GiftsGrantsContribReceived509>
      <Total509>
        <CurrentTaxYearMinus1Year>11805</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>97120</CurrentTaxYear>
        <Total>108925</Total>
      </Total509>
      <PublicSupportTotal509>108925</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <Total>0</Total>
      </GrossInvestmentIncome509>
      <Post1975UBTI>
        <Total>0</Total>
      </Post1975UBTI>
      <NetIncomeFromOtherUBI>
        <Total>0</Total>
      </NetIncomeFromOtherUBI>
      <OtherIncome509>
        <Total>0</Total>
      </OtherIncome509>
      <TotalSupportTotal>
        <CurrentTaxYearMinus1Year>11805</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>97120</CurrentTaxYear>
        <Total>108925</Total>
      </TotalSupportTotal>
      <First5Years509>X</First5Years509>
      <PublicSupportPercentage509>0.00000</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0.00000</InvestmentIncomePercentage>
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      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="990O" softwareId="12000057" softwareVersion="12.19.1011.1">
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 10, Grants Paid Activity 1013 FUNDRAISER, Grantee RICK STANTON 22 TOMS WAY LAGRANGEVILLE NY 12540, Cash Grant 11,300, Relationship</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 10, Grants Paid Activity 1013 FUNDRAISER, Grantee TRACEY BECERRA 2 SAMMIS LANE WHITEPLAINS NY 10605, Cash Grant 81,530, Relationship</Explanation>
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