﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2012v2.1">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2014-02-04T18:49:35-05:00</Timestamp>
    <TaxPeriodEndDate>2013-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>201069259</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Christopher Lewis &amp; Co</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>300 Chillicothe Ave</AddressLine1>
        <City>Hillsboro</City>
        <State>OH</State>
        <ZIPCode>45133</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>262358970</EIN>
      <Name>
        <BusinessNameLine1>FRS TRANSPORTATION</BusinessNameLine1>
      </Name>
      <NameControl>FRST</NameControl>
      <USAddress>
        <AddressLine1>313A CHILLICOTHE AVE</AddressLine1>
        <City>HILLSBORO</City>
        <State>OH</State>
        <ZIPCode>45133</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>JOE ADRAY</Name>
      <Title>CEO</Title>
      <DateSigned>2014-02-04</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Christopher Lewis CPA</Name>
      <PTIN>P01229815</PTIN>
      <Phone>9373934227</Phone>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990 documentId="IRS990">
      <AddressChange>X</AddressChange>
      <GrossReceipts>1292507</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2008</YearFormation>
      <StateLegalDomicile>OH</StateLegalDomicile>
      <ActivityOrMissionDescription>TO PROVIDE TRANSPORTATION SERVICES TO RESIDENTS WITH TRANSPORTATION NEEDS WITH PRIORITY SERVICE GIVEN TO SENIOR CITIZENS &amp; PEOPLE WITH DISABILITIES</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>3</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>3</NbrIndependentVotingMembers>
      <TotalNbrEmployees>30</TotalNbrEmployees>
      <TotalNbrVolunteers>3</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>1052732</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>1292507</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenueCY>0</ProgramServiceRevenueCY>
      <InvestmentIncomeCurrentYear>0</InvestmentIncomeCurrentYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>1052732</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>1292507</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>507300</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>667656</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>437209</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>574405</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>944509</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>1242061</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>108223</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>50446</RevenuesLessExpensesCY>
      <TotalAssetsBOY>309947</TotalAssetsBOY>
      <TotalAssetsEOY>428504</TotalAssetsEOY>
      <TotalLiabilitiesBOY>35117</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>103228</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>274830</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>325276</NetAssetsOrFundBalancesEOY>
      <MissionDescription>TO PROVIDE TRANSPORTATION SERVICES TO RESIDENTS WITH TRANSPORTATION NEEDS WITH PRIORITY SERVICE GIVEN TO SENIOR CITIZENS &amp; PEOPLE WITH DISABILITIES</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>1186460</Expense>
      <Description>TO PROVIDE TRANSPORTATION SERVICES TO NEEDY AND ELDERLY IN OUR COMMUNITY</Description>
      <TotalProgramServiceExpense>1186460</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="990A">true</DescribedIn501C3>
      <ScheduleBRequired>false</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <DonorAdvisedFunds>false</DonorAdvisedFunds>
      <ConservationEasements>false</ConservationEasements>
      <CollectionsOfArt>false</CollectionsOfArt>
      <CreditCounseling>false</CreditCounseling>
      <TermOrPermanentEndowments>false</TermOrPermanentEndowments>
      <ReportLandBldgEquip>false</ReportLandBldgEquip>
      <ReportInvestOthSecurities>false</ReportInvestOthSecurities>
      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets>false</ReportOtherAssets>
      <ReportOtherLiabilities>false</ReportOtherLiabilities>
      <ReportFin48Footnote>false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="990D">true</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>true</ComplianceWithBackupWitholding>
      <NumberOfEmployees>30</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <QuidProQuoContributions>false</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <Form8899Filed>false</Form8899Filed>
      <Form1098CFiled>false</Form1098CFiled>
      <ExcessBusinessHoldings>false</ExcessBusinessHoldings>
      <TaxableDistributions>false</TaxableDistributions>
      <DistributionToDonor>false</DistributionToDonor>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>3</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>3</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>true</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>true</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>OH</StatesWhereCopyOfReturnIsFiled>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>JOE ADRAY</NamePerson>
        <TelephoneNumber>9373934227</TelephoneNumber>
        <AddressUS>
          <AddressLine1>313A CHILLICOTHE AVE</AddressLine1>
          <City>HILLSBORO</City>
          <State>OH</State>
          <ZIPCode>45133</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>CHUCK TABOR</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DOUGLAS SEIPELT</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JENNY CAMERON</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>0</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>0</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <GovernmentGrants>1292507</GovernmentGrants>
      <TotalContributions>1292507</TotalContributions>
      <TotalRevenue>
        <TotalRevenueColumn>1292507</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>0</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>0</ExclusionAmount>
      </TotalRevenue>
      <OtherSalariesAndWages>
        <Total>570228</Total>
        <ProgramServices>522712</ProgramServices>
        <ManagementAndGeneral>47516</ManagementAndGeneral>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>7288</Total>
        <ProgramServices>6684</ProgramServices>
        <ManagementAndGeneral>604</ManagementAndGeneral>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>46402</Total>
        <ProgramServices>42551</ProgramServices>
        <ManagementAndGeneral>3851</ManagementAndGeneral>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>43738</Total>
        <ProgramServices>40108</ProgramServices>
        <ManagementAndGeneral>3630</ManagementAndGeneral>
      </PayrollTaxes>
      <Advertising>
        <Total>10070</Total>
        <ProgramServices>10070</ProgramServices>
      </Advertising>
      <OfficeExpenses>
        <Total>16325</Total>
        <ProgramServices>16325</ProgramServices>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>2733</Total>
        <ProgramServices>2733</ProgramServices>
      </InformationTechnology>
      <Occupancy>
        <Total>229284</Total>
        <ProgramServices>229284</ProgramServices>
      </Occupancy>
      <OtherExpenses>
        <Description>LEASE</Description>
        <Total>174580</Total>
        <ProgramServices>174580</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>PROGRAM EXPENSES</Description>
        <Total>107351</Total>
        <ProgramServices>107351</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>WORKERS COMPENSATION</Description>
        <Total>34062</Total>
        <ProgramServices>34062</ProgramServices>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>1242061</Total>
        <ProgramServices>1186460</ProgramServices>
        <ManagementAndGeneral>55601</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>185569</BOY>
        <EOY>297342</EOY>
      </CashNonInterestBearing>
      <AccountsReceivable>
        <BOY>122244</BOY>
        <EOY>127666</EOY>
      </AccountsReceivable>
      <PrepaidExpensesDeferredCharges>
        <BOY>2134</BOY>
        <EOY>3496</EOY>
      </PrepaidExpensesDeferredCharges>
      <TotalAssets>
        <BOY>309947</BOY>
        <EOY>428504</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>35117</BOY>
        <EOY>103228</EOY>
      </AccountsPayableAccruedExpenses>
      <TotalLiabilities>
        <BOY>35117</BOY>
        <EOY>103228</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>274830</BOY>
        <EOY>325276</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>274830</BOY>
        <EOY>325276</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>309947</BOY>
        <EOY>428504</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>50446</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <FSAuditedBasis>
        <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
      </FSAuditedBasis>
      <AuditCommittee>true</AuditCommittee>
      <FederalGrantAuditRequired>true</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>true</FederalGrantAuditPerformed>
    </IRS990>
    <IRS990ScheduleA documentId="990A">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>931951</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1091027</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>940535</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1052732</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1292507</CurrentTaxYear>
        <Total>5308752</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>931951</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1091027</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>940535</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1052732</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1292507</CurrentTaxYear>
        <Total>5308752</Total>
      </Total170>
      <PublicSupportTotal170>5308752</PublicSupportTotal170>
      <TotalSupport>5308752</TotalSupport>
      <PublicSupportPertcentage170>1.00000</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>1.00000</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="990D">
      <TotRevenueEtcAuditedFinclStmt>1292507</TotRevenueEtcAuditedFinclStmt>
      <RevenueSubtotal>1292507</RevenueSubtotal>
      <TotalRevenuePerForm990>1292507</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>1242061</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>1242061</ExpensesSubtotal>
      <TotalExpensesPerForm990>1242061</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="990O">
      <GeneralExplanation>
        <Identifier>O01</Identifier>
        <ReturnReference>Form 990 governing body review Part VI line 11</ReturnReference>
        <Explanation>THE GOVERNING BODY IS PROVIDED A COPY OF FORM 990 TO REVIEW PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>O02</Identifier>
        <ReturnReference>Conflict of interest policy compliance Part VI line 12c</ReturnReference>
        <Explanation>MANAGEMENT REVIEWS THE EXISTING OPERATIONS TO ENSURE THAT EMPLOYEES AND DIRECTORS ARE IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>O03</Identifier>
        <ReturnReference>Governing documents etc available to public Part VI line 19</ReturnReference>
        <Explanation>GOVERNING DOCUMENTS, ETC ARE AVAILABLE TO THE PUBLIC UPON REQUEST</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>