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<Return xmlns="http://www.irs.gov/efile" returnVersion="2011v1.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2012-11-14T11:28:53-05:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>THOMAS A LAWLER CPA PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>1 ALBION STREET</AddressLine1>
        <City>Wakefield</City>
        <State>MA</State>
        <ZIPCode>01880</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>201343425</EIN>
      <Name>
        <BusinessNameLine1>CELL PHONES FOR SOLDIERS INC</BusinessNameLine1>
      </Name>
      <NameControl>CELL</NameControl>
      <USAddress>
        <AddressLine1>243 WINTER STREET</AddressLine1>
        <City>NORWELL</City>
        <State>MA</State>
        <ZIPCode>02061</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ROBERT BERGQUIST</Name>
      <Title>PRESIDENT</Title>
      <Phone>7816597789</Phone>
      <DateSigned>2012-05-15</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Thomas A Lawler</Name>
      <Phone>7812460964</Phone>
      <DatePrepared>2012-11-14</DatePrepared>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
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      <NameOfPrincipalOfficerPerson>GAIL E BERGQUIST</NameOfPrincipalOfficerPerson>
      <GrossReceipts>1987752</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.CELLPHONESFORSOLDIERS.COM</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2004</YearFormation>
      <StateLegalDomicile>MA</StateLegalDomicile>
      <ActivityOrMissionDescription>AID ACTIVE DUTY SERVICE MEN AND WOMEN</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>6</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>4</NbrIndependentVotingMembers>
      <TotalNbrEmployees>3</TotalNbrEmployees>
      <TotalNbrVolunteers>18000</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>1838199</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>1983558</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenueCY>0</ProgramServiceRevenueCY>
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      <TotalRevenueCurrentYear>1987752</TotalRevenueCurrentYear>
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      <DescribedIn501C3 referenceDocumentId="990A">true</DescribedIn501C3>
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      <CreditCounseling>false</CreditCounseling>
      <TermOrPermanentEndowments>false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="990D">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities>false</ReportInvestOthSecurities>
      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets>false</ReportOtherAssets>
      <ReportOtherLiabilities>false</ReportOtherLiabilities>
      <ReportFin48Footnote>false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="990D">true</IndependentAuditFinancialStmt>
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      <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 referenceDocumentId="990M">true</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
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      <NumberW2GIncluded>0</NumberW2GIncluded>
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      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>6</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>4</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>true</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>true</CompensationProcessCEO>
      <CompensationProcessOther>true</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>MA</StatesWhereCopyOfReturnIsFiled>
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      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>ROBERT BERGQUIST</NamePerson>
        <TelephoneNumber>7816597789</TelephoneNumber>
        <AddressUS>
          <AddressLine1>243 WINTER STREET</AddressLine1>
          <City>NORWELL</City>
          <State>MA</State>
          <ZIPCode>02061</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
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        <NamePerson>ANGIE KENWORTHY</NamePerson>
        <Title>DIRECTOR</Title>
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        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
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      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DONALD G BENNETT</NamePerson>
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        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
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        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>GAIL E BERGQUIST</NamePerson>
        <Title>CLERK</Title>
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        <Officer>X</Officer>
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        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LOUIS PUOPOLO</NamePerson>
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        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>QUENTIN L CARMICHAEL</NamePerson>
        <Title>DIRECTOR</Title>
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        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROBERT BERGQUIST</NamePerson>
        <Title>PRESIDENT</Title>
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        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <KeyEmployee>X</KeyEmployee>
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        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
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      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>0</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
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      <NoncashContributions>1346502</NoncashContributions>
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        <ExclusionAmount>4194</ExclusionAmount>
      </InvestmentIncome>
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        <TotalRevenueColumn>1987752</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>0</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
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      </TotalRevenue>
      <CompCurrentOfficersDirectors>
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        <ManagementAndGeneral>127500</ManagementAndGeneral>
      </CompCurrentOfficersDirectors>
      <CompDisqualPersons>
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        <ManagementAndGeneral>22000</ManagementAndGeneral>
      </CompDisqualPersons>
      <PayrollTaxes>
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        <ManagementAndGeneral>8634</ManagementAndGeneral>
      </PayrollTaxes>
      <Advertising>
        <Total>9433</Total>
        <Fundraising>9433</Fundraising>
      </Advertising>
      <OfficeExpenses>
        <Total>65974</Total>
        <ManagementAndGeneral>31533</ManagementAndGeneral>
        <Fundraising>34441</Fundraising>
      </OfficeExpenses>
      <InformationTechnology>
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        <Fundraising>1244</Fundraising>
      </InformationTechnology>
      <Occupancy>
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        <ManagementAndGeneral>9000</ManagementAndGeneral>
      </Occupancy>
      <Travel>
        <Total>22303</Total>
        <Fundraising>22303</Fundraising>
      </Travel>
      <DepreciationDepletion>
        <Total>2018</Total>
        <ManagementAndGeneral>2018</ManagementAndGeneral>
      </DepreciationDepletion>
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        <Description>OUTSIDE SERVICES</Description>
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        <ManagementAndGeneral>4000</ManagementAndGeneral>
        <Fundraising>99061</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>FILING FEES</Description>
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        <ManagementAndGeneral>2653</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>CALLING CARDS</Description>
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        <ProgramServices>2216530</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>TELEPHONE</Description>
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        <ManagementAndGeneral>2996</ManagementAndGeneral>
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        <ProgramServices>2216530</ProgramServices>
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        <EOY>6196</EOY>
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        <EOY>2426041</EOY>
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      <FSAudited>true</FSAudited>
      <AuditCommittee>false</AuditCommittee>
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          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <BookValue>2177</BookValue>
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      <ExpensesSubtotal>2593346</ExpensesSubtotal>
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        <Description>CELL PHONES</Description>
      </OtherNonCashContributionsTable>
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      <ReviewProcessUnusualNCGifts>false</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>true</ThirdPartiesUsed>
      <Form990ScheduleMPartII>
        <Explanation>CELL PHONES ARE ROUTINELY DONATED BY DONORS THESE ARE SHIPPED TO THE RECYCLER WHO INSPECTS THE PHONES AND DETERMINES THE APPROPRIATE PRICE TO BE PAID PER THE AGREEMENT WITH THE ORGANIZATION</Explanation>
      </Form990ScheduleMPartII>
    </IRS990ScheduleM>
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      <GeneralExplanation>
        <Identifier>01. Officer, directors, etc. family relationship (Part VI, line 2)</Identifier>
        <Explanation>ROBERT AND GAIL BERGQUIST ARE OFFICERS DIRECTORS AND FOUNDERS AND THEY ARE MARRIED</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>02. Form 990 governing body review (Part VI, line 11)</Identifier>
        <Explanation>COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS MONITORED BY PERIODIC REVIEWS BY THE BOARD OF DIRECTORS IN CONJUNCTION WITH ADVICE OF LEGAL COUNCIL AND OUTSIDE ACCOUNTANT</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>03. Conflict of interest policy compliance (Part VI, line 12c)</Identifier>
        <Explanation>FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>04. CEO, executive director, top management comp (Part VI, line 15a)</Identifier>
        <Explanation>THE NONPROFIT SHALL BY EXECUTIVE COMMITTEE ANNUALLY EVALUATE OTHER KEY EMPLOYEES ON HISHER PERFORMANCE AND ASK FOR HISHER INPUT ON MATTERS OF PERFORMANCE AND COMPENSATION</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>05. Other officer or key employee compensation (Part VI, line 15b</Identifier>
        <Explanation>THE NONPROFIT SHALL BY EXECUTIVE COMMITTEE ANNUALLY EVALUATE THE EXECUTIVE DIRECTOR ON HISHER PERFORMANCE AND ASK FOR HISHER INPUT ON MATTERS OF PERFORMANCE AND COMPENSATION</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>06. Governing documents, etc, available to public (Part VI, line 19)</Identifier>
        <Explanation>DOCUMENTS ARE MADE PUBLIC ON GUIDESTARCOM AND UPON REQUEST</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>07. General explanation attachment</Identifier>
        <Explanation>THE ORGANIZATION IS REQUIRED TO PROVIDE A COPY OF FORM 990 IN VIRTUALLY EVERY STATE</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>