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    <Timestamp>2012-11-15T08:52:30-08:00</Timestamp>
    <TaxPeriodEndDate>2012-06-30</TaxPeriodEndDate>
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        <BusinessNameLine1>Presnell Gage PLLC</BusinessNameLine1>
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      <PreparerFirmUSAddress>
        <AddressLine1>1216 Idaho Street</AddressLine1>
        <City>Lewiston</City>
        <State>ID</State>
        <ZIPCode>83501</ZIPCode>
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    <ReturnType>990EZ</ReturnType>
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    <Filer>
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      <Name>
        <BusinessNameLine1>WILLOW CENTER INC</BusinessNameLine1>
      </Name>
      <NameControl>WILL</NameControl>
      <Phone>2087917192</Phone>
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        <AddressLine1>PO BOX 1361</AddressLine1>
        <City>LEWISTON</City>
        <State>ID</State>
        <ZIPCode>83501</ZIPCode>
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    <Officer>
      <Name>JUDY ROONEY</Name>
      <Title>Executive Director</Title>
      <DateSigned>2012-11-12</DateSigned>
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    <Preparer>
      <Name>DAWN ALIVERTI</Name>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <WebSite>WWW.WILLOW-CENTER.ORG</WebSite>
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      <PrintingPublicationsPostage>1093</PrintingPublicationsPostage>
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      <TotalExpenses>68072</TotalExpenses>
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      <PrimaryExemptPurpose>GRIEVING CHILDREN COUNSELING</PrimaryExemptPurpose>
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        <DescriptionProgramServiceAccom>THE WILLOW CENTER IS A PREVENTATIVE PROGRAM HELPING CHLDREN AGES 3 TO 18 GRIEVE THE DEATH OF LOVED ONE. THE WILLOW CENTER HAD 1,040 CHILDREN AND ADULT VISITS IN THE PAST FISCAL YEAR. MANY OF THESE CHILDREN WOULD NOT HAVE HAD ACCESS TO OTHER GRIEF COUNSELING BECAUSE OF LACK OF FINANCIAL RESOURCES. THE PROGRAM IS RUN ON DONATIONS AND GRANTS ONLY, EXCEPT FOR THE FUNDS RECEIVED FROM TWIN COUNTY UNITED WAY.</DescriptionProgramServiceAccom>
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        <PersonName>HEATHER MARKWALTER</PersonName>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>BRENT HARDIN</PersonName>
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        <PersonName>RENEE LARRABEE</PersonName>
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        <PersonName>WADE MCMANIGLE</PersonName>
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          <ZIPCode>83501</ZIPCode>
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        <Title>Chairman</Title>
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        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>GINNY MCGIVNEY</PersonName>
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          <State>ID</State>
          <ZIPCode>83501</ZIPCode>
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        <Title>VICE CHAIRMAN</Title>
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        <PersonName>MARY LEE FRAIZER</PersonName>
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          <ZIPCode>83501</ZIPCode>
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          <City>LEWISTON</City>
          <State>ID</State>
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        <Title>Executive Direc</Title>
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        <Compensation>22463</Compensation>
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        <NamePerson>JUDY ROONEY</NamePerson>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <Form720Filed>false</Form720Filed>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <RelatedOrgSection527Org>false</RelatedOrgSection527Org>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
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        <ReturnReference>Other Assets.1</ReturnReference>
        <Explanation>PLEDGES RECIEVABLE - Beginning $1350 PLEDGES RECIEVABLE - Ending $0</Explanation>
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      <GeneralExplanation>
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        <Explanation>ADVERTISING $3478</Explanation>
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      <GeneralExplanation>
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        <Explanation>PALOUSE CENTER $20579</Explanation>
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        <Identifier>Form 990-EZ, Part I, Line 16.1002</Identifier>
        <ReturnReference>Other Expenses.1002</ReturnReference>
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