﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xsi:schemaLocation="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2012v2.1">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-05-13T14:39:54-05:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>CONNER &amp; ASSOCIATES LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>26016 DETROIT RD SUITE 3</AddressLine1>
        <City>WESTLAKE</City>
        <State>OH</State>
        <ZIPCode>44145</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990PF</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>341536552</EIN>
      <Name>
        <BusinessNameLine1>E MANDELL AND BETSY DEWINDT FOUNDATION</BusinessNameLine1>
      </Name>
      <InCareOfName>% CONNER &amp; ASSOCIATES</InCareOfName>
      <NameControl>MAND</NameControl>
      <Phone>2162928030</Phone>
      <USAddress>
        <AddressLine1>9621 HOBART RD</AddressLine1>
        <AddressLine2>Suite</AddressLine2>
        <City>WAITE HILL</City>
        <State>OH</State>
        <ZIPCode>44094</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>PAMELA BURKE</Name>
      <Title>VICE PRESIDENT</Title>
      <Phone>2162928030</Phone>
      <DateSigned>2013-05-10</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Scott Simmerly</Name>
      <Phone>4406170391</Phone>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990PF documentId="IRS990PF">
      <AddressChange>X</AddressChange>
      <ExemptPF>X</ExemptPF>
      <FMVAssetsEOY>205749</FMVAssetsEOY>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AnalysisOfRevenueAndExpenses>
        <ContriReceivedRevAndExpnss>0</ContriReceivedRevAndExpnss>
        <DividendsRevAndExpnss>5496</DividendsRevAndExpnss>
        <DividendsNetInvstIncm>5496</DividendsNetInvstIncm>
        <NetGainSaleAssetsRevAndExpnss>7957</NetGainSaleAssetsRevAndExpnss>
        <GrossSalesPrice>12002</GrossSalesPrice>
        <CapitalGainNetIncmNetInvstIncm>7957</CapitalGainNetIncmNetInvstIncm>
        <TotalRevenueAndExpenses>13453</TotalRevenueAndExpenses>
        <TotalNetInvestmentIncome>13453</TotalNetInvestmentIncome>
        <OtherProfFeesRevAndExpnss referenceDocumentId="OthProfFeesSch">3069</OtherProfFeesRevAndExpnss>
        <OtherProfFeesNetInvstIncm>3069</OtherProfFeesNetInvstIncm>
        <TaxesRevAndExpnss referenceDocumentId="TaxesSchedule">212</TaxesRevAndExpnss>
        <TaxesNetInvstIncm>7</TaxesNetInvstIncm>
        <TotOprExpensesRevAndExpnss>3281</TotOprExpensesRevAndExpnss>
        <TotOprExpensesNetInvstIncm>3076</TotOprExpensesNetInvstIncm>
        <TotOprExpensesDsbrsChrtblPrps>0</TotOprExpensesDsbrsChrtblPrps>
        <ContriGiftsPaidRevAndExpnss>9500</ContriGiftsPaidRevAndExpnss>
        <ContriGiftsPaidDsbrsChrtblPrps>9500</ContriGiftsPaidDsbrsChrtblPrps>
        <TotalExpensesRevAndExpnss>12781</TotalExpensesRevAndExpnss>
        <TotalExpensesNetInvstIncm>3076</TotalExpensesNetInvstIncm>
        <TotalExpensesDsbrsChrtblPrps>9500</TotalExpensesDsbrsChrtblPrps>
        <ExcessOfRevenueOverExpenses>672</ExcessOfRevenueOverExpenses>
        <NetInvestmentIncome>10377</NetInvestmentIncome>
      </AnalysisOfRevenueAndExpenses>
      <BalanceSheets>
        <SavingsAndTempCashInvstBOY>11888</SavingsAndTempCashInvstBOY>
        <SavingsAndTempCashInvstEOY>17067</SavingsAndTempCashInvstEOY>
        <SavingsAndTempCashInvstEOYFMV>17067</SavingsAndTempCashInvstEOYFMV>
        <InvestmentsCorpStockBOY>376502</InvestmentsCorpStockBOY>
        <InvestmentsCorpStockEOY>371995</InvestmentsCorpStockEOY>
        <InvestmentsCorpStockEOYFMV>188682</InvestmentsCorpStockEOYFMV>
        <TotalAssetsBOY>388390</TotalAssetsBOY>
        <TotalAssetsEOY>389062</TotalAssetsEOY>
        <TotalAssetsEOYFMV>205749</TotalAssetsEOYFMV>
        <TotalLiabilitiesEOY>0</TotalLiabilitiesEOY>
        <OrgThatDoNotFollowSFAS117>X</OrgThatDoNotFollowSFAS117>
        <CapitalStockBOY>388390</CapitalStockBOY>
        <CapitalStockEOY>389062</CapitalStockEOY>
        <TotalNetAssetsBOY>388390</TotalNetAssetsBOY>
        <TotalNetAssetsEOY>389062</TotalNetAssetsEOY>
        <TotalLiabilitiesNetAssetsBOY>388390</TotalLiabilitiesNetAssetsBOY>
        <TotalLiabilitiesNetAssetsEOY>389062</TotalLiabilitiesNetAssetsEOY>
      </BalanceSheets>
      <ChangesInNetAssetsFundBalances>
        <TotalNetAssetsFundBalancesBOY>388390</TotalNetAssetsFundBalancesBOY>
        <ExcessOfRevenueOverExpenses>672</ExcessOfRevenueOverExpenses>
        <Subtotal>389062</Subtotal>
        <TotalNetAssetsFundBalancesEOY>389062</TotalNetAssetsFundBalancesEOY>
      </ChangesInNetAssetsFundBalances>
      <CapitalGainsAndLosses>
        <CapitalGainsAndLossesInfo>
          <DescriptionOfAsset>GOLD CLIRN ISSUER BAC</DescriptionOfAsset>
          <HowAcquired>P</HowAcquired>
          <DateAcquired>2010-04-29</DateAcquired>
          <DateSold>2012-05-02</DateSold>
          <GrossSalesPrice>12002</GrossSalesPrice>
          <CostOrOtherBasis>10000</CostOrOtherBasis>
          <GainOrLoss>2002</GainOrLoss>
          <GainsMinusExcessOrLosses>2002</GainsMinusExcessOrLosses>
        </CapitalGainsAndLossesInfo>
        <CapitalGainsAndLossesInfo>
          <DescriptionOfAsset>SEE MERRIL LYNCH STMT ATTACHED</DescriptionOfAsset>
          <HowAcquired>P</HowAcquired>
          <DateAcquired>2012-01-01</DateAcquired>
          <DateSold>2012-06-01</DateSold>
          <GainOrLoss>322</GainOrLoss>
        </CapitalGainsAndLossesInfo>
        <CapitalGainsAndLossesInfo>
          <DescriptionOfAsset>SEE MERRILL LYNCH STMT ATTACHED</DescriptionOfAsset>
          <HowAcquired>P</HowAcquired>
          <DateAcquired>2011-01-01</DateAcquired>
          <DateSold>2012-06-01</DateSold>
          <GainOrLoss>5633</GainOrLoss>
        </CapitalGainsAndLossesInfo>
        <CapitalGainNetIncome>7957</CapitalGainNetIncome>
      </CapitalGainsAndLosses>
      <QlfyUndSect4940eForReducedTax>
        <LiableFor4942Tax>false</LiableFor4942Tax>
        <QualifyingDistributionsYear1>13000</QualifyingDistributionsYear1>
        <NoncharitableAssetsYear1>211251</NoncharitableAssetsYear1>
        <DistributionRatioYear1>0.061538</DistributionRatioYear1>
        <QualifyingDistributionsYear2>14000</QualifyingDistributionsYear2>
        <NoncharitableAssetsYear2>213024</NoncharitableAssetsYear2>
        <DistributionRatioYear2>0.06572</DistributionRatioYear2>
        <QualifyingDistributionsYear3>31500</QualifyingDistributionsYear3>
        <NoncharitableAssetsYear3>346839</NoncharitableAssetsYear3>
        <DistributionRatioYear3>0.09082</DistributionRatioYear3>
        <QualifyingDistributionsYear4>20525</QualifyingDistributionsYear4>
        <NoncharitableAssetsYear4>278815</NoncharitableAssetsYear4>
        <DistributionRatioYear4>0.073615</DistributionRatioYear4>
        <QualifyingDistributionsYear5>21468</QualifyingDistributionsYear5>
        <NoncharitableAssetsYear5>318103</NoncharitableAssetsYear5>
        <DistributionRatioYear5>0.067488</DistributionRatioYear5>
        <TotalDistributionRatio>0.359181</TotalDistributionRatio>
        <AverageDistributionRatio>0.071836</AverageDistributionRatio>
        <NetNoncharitableAssets>208650</NetNoncharitableAssets>
        <AdjustedNoncharitableAssets>14989</AdjustedNoncharitableAssets>
        <OnePercentNetInvestmentIncome>104</OnePercentNetInvestmentIncome>
        <AdjNonchrtblAssetsAndOnePct>15093</AdjNonchrtblAssetsAndOnePct>
        <QualifyingDistributions>9500</QualifyingDistributions>
      </QlfyUndSect4940eForReducedTax>
      <ExciseTaxBasedOnInvestmentIncm>
        <InvestmentIncomeExciseTax>208</InvestmentIncomeExciseTax>
        <Subtotal>208</Subtotal>
        <TaxBasedOnInvestmentIncome>208</TaxBasedOnInvestmentIncome>
        <TotalCreditsAndPayments>0</TotalCreditsAndPayments>
        <TaxDue>208</TaxDue>
      </ExciseTaxBasedOnInvestmentIncm>
      <StatementsRegardingActivities>
        <LegislativePoliticalActivities>false</LegislativePoliticalActivities>
        <MoreThan100Spent>false</MoreThan100Spent>
        <ActivitiesNotPrevReported>false</ActivitiesNotPrevReported>
        <ChangesToArticlesOrBylaws>false</ChangesToArticlesOrBylaws>
        <UnrelatedBusIncomeOver1000>false</UnrelatedBusIncomeOver1000>
        <TerminationEtc>false</TerminationEtc>
        <RequirementsOfSect508e>true</RequirementsOfSect508e>
        <AtLeast5000InAssets>true</AtLeast5000InAssets>
        <StatesFiledWith>OH</StatesFiledWith>
        <Form990PFFiledWithAG>false</Form990PFFiledWithAG>
        <PrivateOperatingFoundation>false</PrivateOperatingFoundation>
        <NewSubstantialContributors>false</NewSubstantialContributors>
        <InterestInControlledEntity>false</InterestInControlledEntity>
        <ApplicableInsuranceContract>false</ApplicableInsuranceContract>
        <ComplyWithPublicInspectionRqr>true</ComplyWithPublicInspectionRqr>
        <BooksInCareOfBusinessName>
          <BusinessNameLine1>CONNER &amp; ASSOCIATES</BusinessNameLine1>
        </BooksInCareOfBusinessName>
        <BooksInCareOfPhoneNumber>4406170391</BooksInCareOfPhoneNumber>
        <BooksInCareOfUSAddress>
          <AddressLine1>26016 DETROIT RD STE3</AddressLine1>
          <City>westlake</City>
          <State>OH</State>
          <ZIPCode>44145</ZIPCode>
        </BooksInCareOfUSAddress>
      </StatementsRegardingActivities>
      <StatementsRegardingActy4720>
        <SaleOrExchangeWithDsqflyPerson>false</SaleOrExchangeWithDsqflyPerson>
        <BorrowOrLendWithDsqflyPerson>false</BorrowOrLendWithDsqflyPerson>
        <FurnishedGoodsWithDsqflyPerson>false</FurnishedGoodsWithDsqflyPerson>
        <PayCompensationToDsqflyPerson>false</PayCompensationToDsqflyPerson>
        <TransferAssetsToDsqflyPerson>false</TransferAssetsToDsqflyPerson>
        <PaymentToGovernmentOffical>false</PaymentToGovernmentOffical>
        <UndistributedIncomePriorYears>false</UndistributedIncomePriorYears>
        <BusinessHoldings>false</BusinessHoldings>
        <JeopardyInvestments>false</JeopardyInvestments>
        <UncorrectedJeopardyInvestments>false</UncorrectedJeopardyInvestments>
        <InfluenceLegislation>false</InfluenceLegislation>
        <InfluenceElection>false</InfluenceElection>
        <GrantsToIndividuals>false</GrantsToIndividuals>
        <GrantsToOrganizations>false</GrantsToOrganizations>
        <NoncharitablePurpose>false</NoncharitablePurpose>
        <RelyingCurrNoticeDisasterAsst2>X</RelyingCurrNoticeDisasterAsst2>
        <ProhibitedTaxShelterTransactn>false</ProhibitedTaxShelterTransactn>
        <ProceedsOrNetIncome>false</ProceedsOrNetIncome>
      </StatementsRegardingActy4720>
      <OfcrDirTrusteesKeyEmployeeInfo>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>E MANDELL DE WINDT</PersonName>
          <USAddress>
            <AddressLine1>9621 HOBART RD</AddressLine1>
            <City>WAITE HILL</City>
            <State>OH</State>
            <ZIPCode>44094</ZIPCode>
          </USAddress>
          <Title>PRESIDENT</Title>
          <AvgHoursPerWkDevotedToPosition>1.0</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>PAMELA BURKE</PersonName>
          <USAddress>
            <AddressLine1>9621 HOBART RD</AddressLine1>
            <City>WAITE HILL</City>
            <State>OH</State>
            <ZIPCode>44094</ZIPCode>
          </USAddress>
          <Title>VICE PRESIDENT</Title>
          <AvgHoursPerWkDevotedToPosition>2.0</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>DANA DE WINDT</PersonName>
          <USAddress>
            <AddressLine1>4131 SE Henley lane</AddressLine1>
            <City>Stuart</City>
            <State>FL</State>
            <ZIPCode>34995</ZIPCode>
          </USAddress>
          <Title>SECRETARY</Title>
          <AvgHoursPerWkDevotedToPosition>1.0</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
        </OfcrDirTrusteesOrKeyEmployee>
      </OfcrDirTrusteesKeyEmployeeInfo>
      <SummaryOfDirectCharitableActy>
        <Description1>N/A</Description1>
      </SummaryOfDirectCharitableActy>
      <SumOfProgramRelatedInvestments />
      <MinimumInvestmentReturn>
        <AvgMonthlyFMVOfSecurities>192948</AvgMonthlyFMVOfSecurities>
        <AvgMonthlyCashBalances>18879</AvgMonthlyCashBalances>
        <FMVAllOtherNoncharitableAssets>0</FMVAllOtherNoncharitableAssets>
        <TotalFMVOfUnusedAssets>211827</TotalFMVOfUnusedAssets>
        <AcquisitionIndebtedness>0</AcquisitionIndebtedness>
        <AdjTotalFMVOfUnusedAssets>211827</AdjTotalFMVOfUnusedAssets>
        <CashDeemedCharitable>3177</CashDeemedCharitable>
        <NetNoncharitableAssets>208650</NetNoncharitableAssets>
        <MinimumInvestmentReturn>10433</MinimumInvestmentReturn>
      </MinimumInvestmentReturn>
      <DistributableAmount>
        <MinimumInvestmentReturn>10433</MinimumInvestmentReturn>
        <TaxBasedOnInvestmentIncome>208</TaxBasedOnInvestmentIncome>
        <TotalTax>208</TotalTax>
        <DistributableAmountBeforeAdj>10225</DistributableAmountBeforeAdj>
        <DistributableAmountBeforeDed>10225</DistributableAmountBeforeDed>
        <DistributableAmountAsAdjusted>10225</DistributableAmountAsAdjusted>
      </DistributableAmount>
      <QualifyingDistributions>
        <ExpensesAndContributions>9500</ExpensesAndContributions>
        <ProgramRelatedInvestmentsTotal>0</ProgramRelatedInvestmentsTotal>
        <AmountsPaidAcqCharitableAssets>0</AmountsPaidAcqCharitableAssets>
        <AmountsSetAsideSuitabilityTest>0</AmountsSetAsideSuitabilityTest>
        <AmountsSetAsideCashDistriTest>0</AmountsSetAsideCashDistriTest>
        <QualifyingDistributions>9500</QualifyingDistributions>
        <AdjQualifyingDistributions>9500</AdjQualifyingDistributions>
      </QualifyingDistributions>
      <UndistributedIncome>
        <DistributableAmountAsAdjusted>10225</DistributableAmountAsAdjusted>
        <UndistributedIncomePriorYear>0</UndistributedIncomePriorYear>
        <PriorYear1>2010</PriorYear1>
        <PriorYear2>2009</PriorYear2>
        <PriorYear3>2008</PriorYear3>
        <TotalForPriorYears>0</TotalForPriorYears>
        <ExcessDistriCarryoverYear5>5627</ExcessDistriCarryoverYear5>
        <ExcessDistriCarryoverYear4>6734</ExcessDistriCarryoverYear4>
        <ExcessDistriCarryoverYear3>14203</ExcessDistriCarryoverYear3>
        <ExcessDistriCarryoverYear2>3424</ExcessDistriCarryoverYear2>
        <ExcessDistriCarryoverYear1>2638</ExcessDistriCarryoverYear1>
        <TotalExcessDistriCarryover>32626</TotalExcessDistriCarryover>
        <QualifyingDistributions>9500</QualifyingDistributions>
        <AppliedToYear1>0</AppliedToYear1>
        <AppliedToCurrentYear>9500</AppliedToCurrentYear>
        <RemainingDistriFromCorpus>0</RemainingDistriFromCorpus>
        <ExcessDistriCyovAppCYCorpus>725</ExcessDistriCyovAppCYCorpus>
        <ExcessDistriCyovAppliedCY>725</ExcessDistriCyovAppliedCY>
        <TotalCorpus>31901</TotalCorpus>
        <PriorYearUndistributedIncome>0</PriorYearUndistributedIncome>
        <TaxableAmount1>0</TaxableAmount1>
        <TaxableAmount2>0</TaxableAmount2>
        <UndistributedIncomeCY>0</UndistributedIncomeCY>
        <ExcessDistriCyovFromYear5>4902</ExcessDistriCyovFromYear5>
        <ExcessDistriCyovToNextYear>26999</ExcessDistriCyovToNextYear>
        <ExcessFromYear4>6734</ExcessFromYear4>
        <ExcessFromYear3>14203</ExcessFromYear3>
        <ExcessFromYear2>3424</ExcessFromYear2>
        <ExcessFromYear1>2638</ExcessFromYear1>
      </UndistributedIncome>
      <PrivateOperatingFoundations />
      <SupplementaryInformation>
        <ContributingManager>E M DEWINDT 36 RIVERVIEW ROAD H</ContributingManager>
        <ShareholderManager>NONE</ShareholderManager>
        <OnlyContributesToPreselected>X</OnlyContributesToPreselected>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>AUTISM SOCIETY OF AMERICA</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>4340 EAST WEST HWY</AddressLine1>
            <City>BETHESDA</City>
            <State>MD</State>
            <ZIPCode>20814</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL FUND</PurposeOfGrantOrContribution>
          <Amount>500</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>AMERICAN RED CROSS</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>2025 E STREET</AddressLine1>
            <City>WASHINGTON</City>
            <State>DC</State>
            <ZIPCode>20006</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GEENRAL FUND</PurposeOfGrantOrContribution>
          <Amount>1000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>HUMAN SOCIETY OF NY</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>306 E59TH ST</AddressLine1>
            <City>NEW YORK</City>
            <State>NY</State>
            <ZIPCode>10022</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL FUND</PurposeOfGrantOrContribution>
          <Amount>500</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>SUICIDE PREVENTION EDUCATION</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>29425 CHAGRIN BLVD</AddressLine1>
            <City>CLEVELAND</City>
            <State>OH</State>
            <ZIPCode>44122</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL FUND</PurposeOfGrantOrContribution>
          <Amount>2000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>MCLAREN NORTHERN MI FND</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>16604 DORAL DRIVE</AddressLine1>
            <City>NORTHVILLE</City>
            <State>MI</State>
            <ZIPCode>48168</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GEENRAL FUND</PurposeOfGrantOrContribution>
          <Amount>1000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>WOMENS RESOURCE CENTER NORTHERN MI</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>423 PORTER ST</AddressLine1>
            <City>PETOSKEY</City>
            <State>MI</State>
            <ZIPCode>49770</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL FUND</PurposeOfGrantOrContribution>
          <Amount>200</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>MANNA FOOD PROJECT</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>8971 MCBRIDE PARK DR</AddressLine1>
            <City>HARBOR SPRINGS</City>
            <State>MI</State>
            <ZIPCode>49740</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL FUND</PurposeOfGrantOrContribution>
          <Amount>200</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>CATCH</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>76 S STATE ST</AddressLine1>
            <City>CONCORD</City>
            <State>NH</State>
            <ZIPCode>03301</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL FUND</PurposeOfGrantOrContribution>
          <Amount>200</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>FIRST TEE OF BOYNE HIGHLAND</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>P O BOX 613</AddressLine1>
            <City>HARBOR SPRINGS</City>
            <State>MI</State>
            <ZIPCode>49740</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL FUND</PurposeOfGrantOrContribution>
          <Amount>200</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>DETROIT INSTITUTE OF THE ARTS</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>5200 WOODWARD AVE</AddressLine1>
            <City>DETROIT</City>
            <State>MI</State>
            <ZIPCode>48202</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL FUND</PurposeOfGrantOrContribution>
          <Amount>200</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>WHOLE CHILD CONNECTION</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>P O BOX 2187</AddressLine1>
            <City>STUART</City>
            <State>FL</State>
            <ZIPCode>34995</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>PUBLCI CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GEENRAL FUND</PurposeOfGrantOrContribution>
          <Amount>250</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>CHAUTAQUA INSTITUTION</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>ONE AMES AVE</AddressLine1>
            <City>CHAUTAQUA</City>
            <State>NY</State>
            <ZIPCode>14722</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL FUND</PurposeOfGrantOrContribution>
          <Amount>250</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>HANDS OF HOPE COMMUNITY DEVELOPMENT</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>510 SE LAKE STREET</AddressLine1>
            <City>STUART</City>
            <State>FL</State>
            <ZIPCode>34994</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GEENRAL FUND</PurposeOfGrantOrContribution>
          <Amount>250</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>JD PARKER PTO</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>1010 EAST 10TH ST</AddressLine1>
            <City>STUART</City>
            <State>FL</State>
            <ZIPCode>34996</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL FUND</PurposeOfGrantOrContribution>
          <Amount>300</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>NAACP</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>4805 MOUNT HOPE DR</AddressLine1>
            <City>BALTIMORE</City>
            <State>MD</State>
            <ZIPCode>21215</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL FUND</PurposeOfGrantOrContribution>
          <Amount>300</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>WHITE DOVES</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>26165 SE DIXIE HIGHWAY</AddressLine1>
            <City>STUART</City>
            <State>FL</State>
            <ZIPCode>34995</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GEENRAL FUND</PurposeOfGrantOrContribution>
          <Amount>150</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>HATHAWAY BROWN SCHOOL</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>19600 NORHTPARK BLVD</AddressLine1>
            <City>CLEVELAND</City>
            <State>OH</State>
            <ZIPCode>44122</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL FUND</PurposeOfGrantOrContribution>
          <Amount>2000</Amount>
        </GrantOrContriPaidDuringYear>
        <TotGrantOrContriPaidDuringYear>9500</TotGrantOrContriPaidDuringYear>
      </SupplementaryInformation>
      <AnalysisIncomeProducingActy>
        <FeesContractsFromGovtAgencies />
        <MembershipDuesAndAssessments />
        <IntOnSavingsAndTempCashInvst />
        <DividendsAndIntFromSecPartVII>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>5496</ExclusionAmount>
        </DividendsAndIntFromSecPartVII>
        <NetRentalIncmReDebtFincdProp />
        <NetRntlIncmReNotDebtFincdProp />
        <NetRentalIncmPersonalProperty />
        <OtherInvestmentIncomePartVII />
        <GainSalesAssetsOthThanInvntry>
          <ExclusionCode>18</ExclusionCode>
          <ExclusionAmount>7957</ExclusionAmount>
        </GainSalesAssetsOthThanInvntry>
        <NetIncomeLossFromSpecialEvents />
        <GrossProfitLossSalesOfInvntry />
        <SubtotalsPartXVIA>
          <ExclusionAmount>13453</ExclusionAmount>
        </SubtotalsPartXVIA>
        <TotalPartXVIA>13453</TotalPartXVIA>
      </AnalysisIncomeProducingActy>
      <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>
    <DepreciationSchedule documentId="DepreciationSch" />
    <LandEtcSchedule2 documentId="LandEtcSch2" />
    <OtherProfessionalFeesSchedule documentId="OthProfFeesSch">
      <OtherProfessionalFees>
        <Category>INVESTMENT FEES</Category>
        <Amount>3069</Amount>
        <NetInvestmentIncome>3069</NetInvestmentIncome>
      </OtherProfessionalFees>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule">
      <Taxes>
        <Category>FOREIGN TAXES ON INVEST INCOME</Category>
        <Amount>7</Amount>
        <NetInvestmentIncome>7</NetInvestmentIncome>
      </Taxes>
      <Taxes>
        <Category>EXCISE TAX - INVESTMENT INCOME</Category>
        <Amount>205</Amount>
      </Taxes>
    </TaxesSchedule>
  </ReturnData>
</Return>