﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2011v1.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2012-06-29T11:56:52-05:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Boone &amp; Associates P C</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>12111 Pacific Street</AddressLine1>
        <City>Omaha</City>
        <State>NE</State>
        <ZIPCode>68154</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>030605993</EIN>
      <Name>
        <BusinessNameLine1>Sheltering Tree Inc</BusinessNameLine1>
      </Name>
      <NameControl>SHEL</NameControl>
      <USAddress>
        <AddressLine1>1323 William Street</AddressLine1>
        <City>Omaha</City>
        <State>NE</State>
        <ZIPCode>68108</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Shirley McNally</Name>
      <Title>President</Title>
      <Phone>4026794444</Phone>
      <DateSigned>2012-05-22</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Angeal T Boone CPA</Name>
      <Phone>4023203825</Phone>
      <DatePrepared>2012-05-22</DatePrepared>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990 documentId="990">
      <NameOfPrincipalOfficerPerson>Shirley McNally</NameOfPrincipalOfficerPerson>
      <GrossReceipts>218323</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2007</YearFormation>
      <StateLegalDomicile>NE</StateLegalDomicile>
      <ActivityOrMissionDescription>To locate and build housing for physically and developmentally delayed individuals</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>4</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>4</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>218323</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>218323</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenueCY>0</ProgramServiceRevenueCY>
      <InvestmentIncomeCurrentYear>0</InvestmentIncomeCurrentYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>218323</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>218323</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcCurrentYear>0</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>3139</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>23758</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>23758</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>23758</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>23758</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>194565</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>194565</RevenuesLessExpensesCY>
      <TotalAssetsBOY>14791</TotalAssetsBOY>
      <TotalAssetsEOY>229356</TotalAssetsEOY>
      <TotalLiabilitiesEOY>20000</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>14791</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>209356</NetAssetsOrFundBalancesEOY>
      <MissionDescription>To locate and build housing for physically and developmentally delayed individuals</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Description>To locate and build housing for physically and developmentally delayed individuals</Description>
      <DescribedIn501C3 referenceDocumentId="990A">true</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="990B">true</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <DonorAdvisedFunds>false</DonorAdvisedFunds>
      <ConservationEasements>false</ConservationEasements>
      <CollectionsOfArt>false</CollectionsOfArt>
      <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>
      <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>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>true</ComplianceWithBackupWitholding>
      <NumberOfEmployees>0</NumberOfEmployees>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>4</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>4</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>false</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>false</ConflictOfInterestPolicy>
      <WhistleblowerPolicy>false</WhistleblowerPolicy>
      <DocumentRetentionPolicy>false</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>NE</StatesWhereCopyOfReturnIsFiled>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>Shirley McNally</NamePerson>
        <TelephoneNumber>4026794444</TelephoneNumber>
        <AddressUS>
          <AddressLine1>1323 William Street</AddressLine1>
          <City>Omaha</City>
          <State>NE</State>
          <ZIPCode>68108</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>Shirley McNally</NamePerson>
        <Title>President</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <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>
      <FundraisingEvents>10986</FundraisingEvents>
      <AllOtherContributions>207337</AllOtherContributions>
      <TotalContributions>218323</TotalContributions>
      <CntrbtnsRprtdFundraisingEvents>10986</CntrbtnsRprtdFundraisingEvents>
      <TotalRevenue>
        <TotalRevenueColumn>218323</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>0</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>0</ExclusionAmount>
      </TotalRevenue>
      <FeesForServicesAccounting>
        <Total>1200</Total>
        <ManagementAndGeneral>1200</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesOther>
        <Total>15881</Total>
        <ManagementAndGeneral>15881</ManagementAndGeneral>
      </FeesForServicesOther>
      <Advertising>
        <Total>757</Total>
        <Fundraising>757</Fundraising>
      </Advertising>
      <OfficeExpenses>
        <Total>620</Total>
        <ManagementAndGeneral>620</ManagementAndGeneral>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>95</Total>
        <Fundraising>95</Fundraising>
      </InformationTechnology>
      <DepreciationDepletion>
        <Total>612</Total>
        <ManagementAndGeneral>612</ManagementAndGeneral>
      </DepreciationDepletion>
      <Insurance>
        <Total>1553</Total>
        <ManagementAndGeneral>1553</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>Bank charges</Description>
        <Total>428</Total>
        <ManagementAndGeneral>428</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Fees and permits</Description>
        <Total>325</Total>
        <ManagementAndGeneral>325</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Postage</Description>
        <Total>220</Total>
        <Fundraising>220</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Events</Description>
        <Total>2067</Total>
        <Fundraising>2067</Fundraising>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>23758</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>20619</ManagementAndGeneral>
        <Fundraising>3139</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>11731</BOY>
        <EOY>206908</EOY>
      </CashNonInterestBearing>
      <LandBuildingsEquipmentBasis>23824</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>1376</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>3060</BOY>
        <EOY>22448</EOY>
      </LandBuildingsEquipmentBasisNet>
      <TotalAssets>
        <BOY>14791</BOY>
        <EOY>229356</EOY>
      </TotalAssets>
      <UnsecuredNotesLoansPayable>
        <EOY>20000</EOY>
      </UnsecuredNotesLoansPayable>
      <TotalLiabilities>
        <BOY>0</BOY>
        <EOY>20000</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>3645</BOY>
        <EOY>-1112</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>11146</BOY>
        <EOY>210468</EOY>
      </TemporarilyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>14791</BOY>
        <EOY>209356</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>14791</BOY>
        <EOY>229356</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>194565</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
    </IRS990>
    <IRS990ScheduleA documentId="990A">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus3Years>3600</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>35125</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>34573</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>234113</CurrentTaxYear>
        <Total>307411</Total>
      </GiftsGrantsContribReceived509>
      <Total509>
        <CurrentTaxYearMinus3Years>3600</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>35125</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>34573</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>234113</CurrentTaxYear>
        <Total>307411</Total>
      </Total509>
      <PublicSupportTotal509>307411</PublicSupportTotal509>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>0</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>3600</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>35125</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>34573</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>234113</CurrentTaxYear>
        <Total>307411</Total>
      </TotalSupportTotal>
      <First5Years509>X</First5Years509>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="990D">
      <Land>
        <InvestmentCostOrOtherBasis>20000</InvestmentCostOrOtherBasis>
        <BookValue>20000</BookValue>
      </Land>
      <Equipment>
        <InvestmentCostOrOtherBasis>3824</InvestmentCostOrOtherBasis>
        <Depreciation>1376</Depreciation>
        <BookValue>2448</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>22448</TotalOfBookValueLandBuildings>
      <TotalRevenue>218323</TotalRevenue>
      <TotalExpenses>23758</TotalExpenses>
      <ExcessOrDeficitForYear>194565</ExcessOrDeficitForYear>
      <ExcessOrDeficitPerFS>194565</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>218323</TotRevenueEtcAuditedFinclStmt>
      <RevenueSubtotal>218323</RevenueSubtotal>
      <TotalRevenuePerForm990>218323</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>23758</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>23758</ExpensesSubtotal>
      <TotalExpensesPerForm990>23758</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="990O">
      <GeneralExplanation>
        <Identifier>01. Form 990 governing body review (Part VI, line 11)</Identifier>
        <Explanation>Form 990 not required to be provided to governing body before filing</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>02. Governing documents, etc, available to public (Part VI, line 19)</Identifier>
        <Explanation>Documents available for review upon request</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>