﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2012v2.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-05-09T19:29:04-07:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Geddes Chucka PLLC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>12505 Bel-Red Road Suite 110</AddressLine1>
        <City>Bellevue</City>
        <State>WA</State>
        <ZIPCode>980052510</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990PF</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>911950165</EIN>
      <Name>
        <BusinessNameLine1>Smiling Dog Foundation</BusinessNameLine1>
      </Name>
      <NameControl>SMIL</NameControl>
      <Phone>2069325342</Phone>
      <USAddress>
        <AddressLine1>PMB 346 6523 California Avenue SW</AddressLine1>
        <City>Seattle</City>
        <State>WA</State>
        <ZIPCode>98136</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Richard F Russell</Name>
      <Title>President</Title>
      <DateSigned>2013-05-09</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Dave Geddes</Name>
      <PTIN>P01210857</PTIN>
      <Phone>4254547505</Phone>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="3">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="12000229" softwareVersion="2012v2.0">
      <ExemptPF>X</ExemptPF>
      <FMVAssetsEOY>1514</FMVAssetsEOY>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AnalysisOfRevenueAndExpenses>
        <ContriReceivedRevAndExpnss>10000</ContriReceivedRevAndExpnss>
        <NotRequiredToAttachScheduleB>X</NotRequiredToAttachScheduleB>
        <TotalRevenueAndExpenses>10000</TotalRevenueAndExpenses>
        <TotalNetInvestmentIncome>0</TotalNetInvestmentIncome>
        <AccountingFeesRevAndExpnss referenceDocumentId="AccountingFeesSchedule">450</AccountingFeesRevAndExpnss>
        <OtherExpensesRevAndExpnss referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">542</OtherExpensesRevAndExpnss>
        <TotOprExpensesRevAndExpnss>992</TotOprExpensesRevAndExpnss>
        <TotOprExpensesNetInvstIncm>0</TotOprExpensesNetInvstIncm>
        <TotOprExpensesDsbrsChrtblPrps>0</TotOprExpensesDsbrsChrtblPrps>
        <ContriGiftsPaidRevAndExpnss>8500</ContriGiftsPaidRevAndExpnss>
        <ContriGiftsPaidDsbrsChrtblPrps>8500</ContriGiftsPaidDsbrsChrtblPrps>
        <TotalExpensesRevAndExpnss>9492</TotalExpensesRevAndExpnss>
        <TotalExpensesNetInvstIncm>0</TotalExpensesNetInvstIncm>
        <TotalExpensesDsbrsChrtblPrps>8500</TotalExpensesDsbrsChrtblPrps>
        <ExcessOfRevenueOverExpenses>508</ExcessOfRevenueOverExpenses>
        <NetInvestmentIncome>0</NetInvestmentIncome>
      </AnalysisOfRevenueAndExpenses>
      <BalanceSheets>
        <CashBOY>1006</CashBOY>
        <CashEOY>1514</CashEOY>
        <CashEOYFMV>1514</CashEOYFMV>
        <TotalAssetsBOY>1006</TotalAssetsBOY>
        <TotalAssetsEOY>1514</TotalAssetsEOY>
        <TotalAssetsEOYFMV>1514</TotalAssetsEOYFMV>
        <TotalLiabilitiesEOY>0</TotalLiabilitiesEOY>
        <OrgThatDoNotFollowSFAS117>X</OrgThatDoNotFollowSFAS117>
        <CapitalStockBOY>3459</CapitalStockBOY>
        <CapitalStockEOY>3459</CapitalStockEOY>
        <RetainedEarningsBOY>-2453</RetainedEarningsBOY>
        <RetainedEarningsEOY>-1945</RetainedEarningsEOY>
        <TotalNetAssetsBOY>1006</TotalNetAssetsBOY>
        <TotalNetAssetsEOY>1514</TotalNetAssetsEOY>
        <TotalLiabilitiesNetAssetsBOY>1006</TotalLiabilitiesNetAssetsBOY>
        <TotalLiabilitiesNetAssetsEOY>1514</TotalLiabilitiesNetAssetsEOY>
      </BalanceSheets>
      <ChangesInNetAssetsFundBalances>
        <TotalNetAssetsFundBalancesBOY>1006</TotalNetAssetsFundBalancesBOY>
        <ExcessOfRevenueOverExpenses>508</ExcessOfRevenueOverExpenses>
        <Subtotal>1514</Subtotal>
        <TotalNetAssetsFundBalancesEOY>1514</TotalNetAssetsFundBalancesEOY>
      </ChangesInNetAssetsFundBalances>
      <QlfyUndSect4940eForReducedTax>
        <LiableFor4942Tax>false</LiableFor4942Tax>
        <QualifyingDistributionsYear1>2000</QualifyingDistributionsYear1>
        <NoncharitableAssetsYear1>844</NoncharitableAssetsYear1>
        <DistributionRatioYear1>2.36967</DistributionRatioYear1>
        <QualifyingDistributionsYear2>1500</QualifyingDistributionsYear2>
        <NoncharitableAssetsYear2>825</NoncharitableAssetsYear2>
        <DistributionRatioYear2>1.81818</DistributionRatioYear2>
        <QualifyingDistributionsYear3>7529</QualifyingDistributionsYear3>
        <NoncharitableAssetsYear3>1777</NoncharitableAssetsYear3>
        <DistributionRatioYear3>4.23692</DistributionRatioYear3>
        <QualifyingDistributionsYear4>3500</QualifyingDistributionsYear4>
        <NoncharitableAssetsYear4>715</NoncharitableAssetsYear4>
        <DistributionRatioYear4>4.89511</DistributionRatioYear4>
        <QualifyingDistributionsYear5>41160</QualifyingDistributionsYear5>
        <NoncharitableAssetsYear5>16835</NoncharitableAssetsYear5>
        <DistributionRatioYear5>2.44491</DistributionRatioYear5>
        <TotalDistributionRatio>15.76478</TotalDistributionRatio>
        <AverageDistributionRatio>3.15296</AverageDistributionRatio>
        <NetNoncharitableAssets>1462</NetNoncharitableAssets>
        <AdjustedNoncharitableAssets>4610</AdjustedNoncharitableAssets>
        <AdjNonchrtblAssetsAndOnePct>4610</AdjNonchrtblAssetsAndOnePct>
        <QualifyingDistributions>8500</QualifyingDistributions>
      </QlfyUndSect4940eForReducedTax>
      <ExciseTaxBasedOnInvestmentIncm>
        <DomesticOrgMeetingSect4940e>X</DomesticOrgMeetingSect4940e>
        <InvestmentIncomeExciseTax>0</InvestmentIncomeExciseTax>
      </ExciseTaxBasedOnInvestmentIncm>
      <StatementsRegardingActivities>
        <LegislativePoliticalActivities>false</LegislativePoliticalActivities>
        <MoreThan100Spent>false</MoreThan100Spent>
        <Form1120POLFiled>false</Form1120POLFiled>
        <ActivitiesNotPrevReported>false</ActivitiesNotPrevReported>
        <ChangesToArticlesOrBylaws>false</ChangesToArticlesOrBylaws>
        <UnrelatedBusIncomeOver1000>false</UnrelatedBusIncomeOver1000>
        <Form990TFiled>false</Form990TFiled>
        <TerminationEtc>false</TerminationEtc>
        <RequirementsOfSect508e>true</RequirementsOfSect508e>
        <AtLeast5000InAssets>true</AtLeast5000InAssets>
        <StatesFiledWith>WA</StatesFiledWith>
        <Form990PFFiledWithAG>true</Form990PFFiledWithAG>
        <PrivateOperatingFoundation>false</PrivateOperatingFoundation>
        <NewSubstantialContributors>false</NewSubstantialContributors>
        <InterestInControlledEntity>false</InterestInControlledEntity>
        <ApplicableInsuranceContract>false</ApplicableInsuranceContract>
        <ComplyWithPublicInspectionRqr>true</ComplyWithPublicInspectionRqr>
        <WebsiteAddress>N/A</WebsiteAddress>
        <BooksInCareOfBusinessName>
          <BusinessNameLine1>June Martin</BusinessNameLine1>
        </BooksInCareOfBusinessName>
        <BooksInCareOfPhoneNumber>2069325342</BooksInCareOfPhoneNumber>
        <BooksInCareOfUSAddress>
          <AddressLine1>PMB 346 6523 California Ave SW</AddressLine1>
          <City>Seattle</City>
          <State>WA</State>
          <ZIPCode>981361833</ZIPCode>
        </BooksInCareOfUSAddress>
        <ForeignBank>false</ForeignBank>
      </StatementsRegardingActivities>
      <StatementsRegardingActy4720>
        <SaleOrExchangeWithDsqflyPerson>false</SaleOrExchangeWithDsqflyPerson>
        <BorrowOrLendWithDsqflyPerson>false</BorrowOrLendWithDsqflyPerson>
        <FurnishedGoodsWithDsqflyPerson>false</FurnishedGoodsWithDsqflyPerson>
        <PayCompensationToDsqflyPerson>false</PayCompensationToDsqflyPerson>
        <TransferAssetsToDsqflyPerson>false</TransferAssetsToDsqflyPerson>
        <PaymentToGovernmentOffical>false</PaymentToGovernmentOffical>
        <ActsFailToQualifyAsExceptions>false</ActsFailToQualifyAsExceptions>
        <UncorrectedPriorActs>false</UncorrectedPriorActs>
        <UndistributedIncomePriorYears>false</UndistributedIncomePriorYears>
        <UndistrIncome4942a2NotApplied>false</UndistrIncome4942a2NotApplied>
        <BusinessHoldings>false</BusinessHoldings>
        <ExcessBusinessHoldings>false</ExcessBusinessHoldings>
        <JeopardyInvestments>false</JeopardyInvestments>
        <UncorrectedJeopardyInvestments>false</UncorrectedJeopardyInvestments>
        <InfluenceLegislation>false</InfluenceLegislation>
        <InfluenceElection>false</InfluenceElection>
        <GrantsToIndividuals>false</GrantsToIndividuals>
        <GrantsToOrganizations>false</GrantsToOrganizations>
        <NoncharitablePurpose>false</NoncharitablePurpose>
        <TrFailToQualifyAsExceptions>false</TrFailToQualifyAsExceptions>
        <MaintExpendResponsibility>false</MaintExpendResponsibility>
        <RcvFundsToPayPrsnlBnftContract>false</RcvFundsToPayPrsnlBnftContract>
        <PayPremiumsPrsnlBnftContract>false</PayPremiumsPrsnlBnftContract>
        <ProhibitedTaxShelterTransactn>false</ProhibitedTaxShelterTransactn>
        <ProceedsOrNetIncome>false</ProceedsOrNetIncome>
      </StatementsRegardingActy4720>
      <OfcrDirTrusteesKeyEmployeeInfo>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>June Martin</PersonName>
          <USAddress>
            <AddressLine1>6523 California Ave SW PMB 346</AddressLine1>
            <City>Seattle</City>
            <State>WA</State>
            <ZIPCode>98136</ZIPCode>
          </USAddress>
          <Title>Secretary</Title>
          <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>Jileen Russell</PersonName>
          <USAddress>
            <AddressLine1>6523 California Ave SW PMB 346</AddressLine1>
            <City>Seattle</City>
            <State>WA</State>
            <ZIPCode>98136</ZIPCode>
          </USAddress>
          <Title>V. President</Title>
          <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>Richard F Russell</PersonName>
          <USAddress>
            <AddressLine1>6523 California Ave SW PMB 346</AddressLine1>
            <City>Seattle</City>
            <State>WA</State>
            <ZIPCode>98136</ZIPCode>
          </USAddress>
          <Title>President</Title>
          <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
        </OfcrDirTrusteesOrKeyEmployee>
        <CompOfHighestPaidEmplNONE>NONE</CompOfHighestPaidEmplNONE>
        <CompOfHghstPaidCntrctNONE>NONE</CompOfHghstPaidCntrctNONE>
      </OfcrDirTrusteesKeyEmployeeInfo>
      <MinimumInvestmentReturn>
        <AvgMonthlyFMVOfSecurities>0</AvgMonthlyFMVOfSecurities>
        <AvgMonthlyCashBalances>1484</AvgMonthlyCashBalances>
        <FMVAllOtherNoncharitableAssets>0</FMVAllOtherNoncharitableAssets>
        <TotalFMVOfUnusedAssets>1484</TotalFMVOfUnusedAssets>
        <ReductionClaimed>0</ReductionClaimed>
        <AdjTotalFMVOfUnusedAssets>1484</AdjTotalFMVOfUnusedAssets>
        <CashDeemedCharitable>22</CashDeemedCharitable>
        <NetNoncharitableAssets>1462</NetNoncharitableAssets>
        <MinimumInvestmentReturn>73</MinimumInvestmentReturn>
      </MinimumInvestmentReturn>
      <DistributableAmount>
        <MinimumInvestmentReturn>73</MinimumInvestmentReturn>
        <DistributableAmountBeforeAdj>73</DistributableAmountBeforeAdj>
        <DistributableAmountBeforeDed>73</DistributableAmountBeforeDed>
        <DistributableAmountAsAdjusted>73</DistributableAmountAsAdjusted>
      </DistributableAmount>
      <QualifyingDistributions>
        <ExpensesAndContributions>8500</ExpensesAndContributions>
        <QualifyingDistributions>8500</QualifyingDistributions>
        <AdjQualifyingDistributions>8500</AdjQualifyingDistributions>
      </QualifyingDistributions>
      <UndistributedIncome>
        <DistributableAmountAsAdjusted>73</DistributableAmountAsAdjusted>
        <ExcessDistriCarryoverYear5>40318</ExcessDistriCarryoverYear5>
        <ExcessDistriCarryoverYear4>3464</ExcessDistriCarryoverYear4>
        <ExcessDistriCarryoverYear3>7440</ExcessDistriCarryoverYear3>
        <ExcessDistriCarryoverYear2>1459</ExcessDistriCarryoverYear2>
        <ExcessDistriCarryoverYear1>1958</ExcessDistriCarryoverYear1>
        <TotalExcessDistriCarryover>54639</TotalExcessDistriCarryover>
        <QualifyingDistributions>8500</QualifyingDistributions>
        <TreatedAsDistriFromCorpus>0</TreatedAsDistriFromCorpus>
        <AppliedToCurrentYear>73</AppliedToCurrentYear>
        <RemainingDistriFromCorpus>8427</RemainingDistriFromCorpus>
        <TotalCorpus>63066</TotalCorpus>
        <UndistributedIncomeCY>0</UndistributedIncomeCY>
        <ExcessDistriCyovFromYear5>40318</ExcessDistriCyovFromYear5>
        <ExcessDistriCyovToNextYear>22748</ExcessDistriCyovToNextYear>
        <ExcessFromYear4>3464</ExcessFromYear4>
        <ExcessFromYear3>7440</ExcessFromYear3>
        <ExcessFromYear2>1459</ExcessFromYear2>
        <ExcessFromYear1>1958</ExcessFromYear1>
        <ExcessFromCurrentYear>8427</ExcessFromCurrentYear>
      </UndistributedIncome>
      <SupplementaryInformation>
        <ContributingManager>Jileen Russell</ContributingManager>
        <ContributingManager>Richard F Russell</ContributingManager>
        <OnlyContributesToPreselected>X</OnlyContributesToPreselected>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>Centrum Foundation</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>PO Box 1158</AddressLine1>
            <City>Port Townsend</City>
            <State>WA</State>
            <ZIPCode>98363</ZIPCode>
          </RecipientUSAddress>
          <RecipientFoundationStatus>501(c)(3)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>Provide life changing experiences through musical performances, workshops and residences</PurposeOfGrantOrContribution>
          <Amount>3500</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>New Stories</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>350 East Ninth</AddressLine1>
            <City>Spokane</City>
            <State>WA</State>
            <ZIPCode>99202</ZIPCode>
          </RecipientUSAddress>
          <RecipientFoundationStatus>501(c)(3)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>Fund construction of Whidbey Island Geo Dome Project</PurposeOfGrantOrContribution>
          <Amount>5000</Amount>
        </GrantOrContriPaidDuringYear>
        <TotGrantOrContriPaidDuringYear>8500</TotGrantOrContriPaidDuringYear>
      </SupplementaryInformation>
      <TrnsfrTrRlnWithNoncharitableEO>
        <TrnsfrOfCashToNoncharitableEO>false</TrnsfrOfCashToNoncharitableEO>
        <TrnsfrOthAssetsNoncharitableEO>false</TrnsfrOthAssetsNoncharitableEO>
        <SalesOrExchangesOfAssets>false</SalesOrExchangesOfAssets>
        <PurchaseAssetsNoncharitableEO>false</PurchaseAssetsNoncharitableEO>
        <RentalOfFacilitiesEtc>false</RentalOfFacilitiesEtc>
        <ReimbursementArrangements>false</ReimbursementArrangements>
        <LoansOrLoanGuarantees>false</LoansOrLoanGuarantees>
        <PerformanceOfServicesEtc>false</PerformanceOfServicesEtc>
        <SharingOfFacilitiesEtc>false</SharingOfFacilitiesEtc>
        <RelationshipsNoncharitableEOs>false</RelationshipsNoncharitableEOs>
      </TrnsfrTrRlnWithNoncharitableEO>
    </IRS990PF>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="12000229" softwareVersion="2012v2.0">
      <AccountingFees>
        <Category>Tax Preparation</Category>
        <Amount>450</Amount>
        <NetInvestmentIncome>0</NetInvestmentIncome>
        <AdjustedNetIncome>0</AdjustedNetIncome>
        <DisbursementsCharitablePrps>0</DisbursementsCharitablePrps>
      </AccountingFees>
    </AccountingFeesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="12000229" softwareVersion="2012v2.0">
      <OtherExpenses>
        <Description>Office Supplies</Description>
        <RevenueAndExpensesPerBooks>100</RevenueAndExpensesPerBooks>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Licenses and Permits</Description>
        <RevenueAndExpensesPerBooks>10</RevenueAndExpensesPerBooks>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Insurance</Description>
        <RevenueAndExpensesPerBooks>407</RevenueAndExpensesPerBooks>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Bank Charges and Fees</Description>
        <RevenueAndExpensesPerBooks>25</RevenueAndExpensesPerBooks>
      </OtherExpenses>
    </OtherExpensesSchedule>
  </ReturnData>
</Return>