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    <Timestamp>2013-11-13T12:56:04-06:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
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        <BusinessNameLine1>MCCOY FOAT &amp; COMPANY CPAS PC</BusinessNameLine1>
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        <BusinessNameLine1>WINGS OF FREEDOM INC</BusinessNameLine1>
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        <ZIPCode>97222</ZIPCode>
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    </Filer>
    <Officer>
      <Name>JAYSON SCOTT</Name>
      <Title>PRESIDENT</Title>
      <Phone>5036546491</Phone>
      <DateSigned>2013-11-11</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
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    <Preparer>
      <Name>RICHARD GASSNER</Name>
      <PTIN>P00287526</PTIN>
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      <DatePrepared>2013-11-11</DatePrepared>
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        <PersonName>ARDINE SCOTT</PersonName>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>THERESA M SCOTT</PersonName>
        <Title>SECRETARY/TREASURER</Title>
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        <PersonName>SAM HALL</PersonName>
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        <CurrentTaxYearMinus2Years>1367</CurrentTaxYearMinus2Years>
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      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
      <GeneralExplanation>SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: WINGS RENTAL - 2008 AMOUNT: $ 1,212. 2009 AMOUNT: $ 1,183. 2010 AMOUNT: $ 1,367. 2011 AMOUNT: $ 775. 2012 AMOUNT: $ 200.</GeneralExplanation>
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        <Identifier>INCOME FROM SALES OF INVENTORY</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 7</ReturnReference>
        <Explanation>INCOME: GROSS RECEIPTS: 2,524. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 2,680. GROSS PROFIT: -156. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 0. MERCHANDISE PURCHASED: 2,680. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 0. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 0. COST OF GOODS SOLD: 2,680.</Explanation>
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      <GeneralExplanation>
        <Identifier>OTHER REVENUE</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 8</ReturnReference>
        <Explanation>DESCRIPTION: EVENTS &amp; MISC . AMOUNT: 200.</Explanation>
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      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
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        <Identifier>OTHER ASSETS</Identifier>
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        <Explanation>DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 2,820. END OF YEAR AMOUNT: 2,820.</Explanation>
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