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    <Timestamp>2012-05-08T11:19:46-05:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <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>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>341536552</EIN>
      <Name>
        <BusinessNameLine1>E MANDELL AND BETSY DEWINDT FOUNDATION</BusinessNameLine1>
      </Name>
      <InCareOfName>% CONNER &amp; ASSOCIATES</InCareOfName>
      <NameControl>EMAN</NameControl>
      <USAddress>
        <AddressLine1>36 RIVERVIEW ROAD</AddressLine1>
        <City>HOBE SOUND</City>
        <State>FL</State>
        <ZIPCode>33455</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>PAMELA BURKE</Name>
      <Title>VICE PRESIDENT</Title>
      <DateSigned>2012-05-08</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Scott Simmerly</Name>
      <Phone>4406170391</Phone>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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    <IRS990PF documentId="IRS990PF">
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      <FMVAssetsEOY>196854</FMVAssetsEOY>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AnalysisOfRevenueAndExpenses>
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        <DividendsRevAndExpnss>5226</DividendsRevAndExpnss>
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        <NetGainSaleAssetsRevAndExpnss>7727</NetGainSaleAssetsRevAndExpnss>
        <GrossSalesPrice>78342</GrossSalesPrice>
        <CapitalGainNetIncmNetInvstIncm>7727</CapitalGainNetIncmNetInvstIncm>
        <TotalRevenueAndExpenses>12953</TotalRevenueAndExpenses>
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        <OtherProfFeesRevAndExpnss referenceDocumentId="OthProfFeesSch">2909</OtherProfFeesRevAndExpnss>
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        <TaxesRevAndExpnss referenceDocumentId="TaxesSchedule">37</TaxesRevAndExpnss>
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        <TotOprExpensesDsbrsChrtblPrps>0</TotOprExpensesDsbrsChrtblPrps>
        <ContriGiftsPaidRevAndExpnss>13000</ContriGiftsPaidRevAndExpnss>
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        <TotalExpensesDsbrsChrtblPrps>13000</TotalExpensesDsbrsChrtblPrps>
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        <InvestmentsCorpStockBOY>378322</InvestmentsCorpStockBOY>
        <InvestmentsCorpStockEOY>376502</InvestmentsCorpStockEOY>
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        <TotalAssetsEOY>388390</TotalAssetsEOY>
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        <TotalLiabilitiesEOY>0</TotalLiabilitiesEOY>
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        <TotalNetAssetsFundBalancesEOY>388390</TotalNetAssetsFundBalancesEOY>
      </ChangesInNetAssetsFundBalances>
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          <DescriptionOfAsset>501.672 SHS GABELLI UTILITIES CL A</DescriptionOfAsset>
          <HowAcquired>P</HowAcquired>
          <DateAcquired>2008-08-28</DateAcquired>
          <DateSold>2011-09-13</DateSold>
          <GrossSalesPrice>3000</GrossSalesPrice>
          <CostOrOtherBasis>4288</CostOrOtherBasis>
          <GainOrLoss>-1288</GainOrLoss>
          <GainsMinusExcessOrLosses>-1288</GainsMinusExcessOrLosses>
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        <CapitalGainsAndLossesInfo>
          <DescriptionOfAsset>550 DEL INFL PRTCTD BD CL A</DescriptionOfAsset>
          <HowAcquired>P</HowAcquired>
          <DateAcquired>2009-04-21</DateAcquired>
          <DateSold>2011-09-09</DateSold>
          <GrossSalesPrice>6226</GrossSalesPrice>
          <CostOrOtherBasis>5638</CostOrOtherBasis>
          <GainOrLoss>588</GainOrLoss>
          <GainsMinusExcessOrLosses>588</GainsMinusExcessOrLosses>
        </CapitalGainsAndLossesInfo>
        <CapitalGainsAndLossesInfo>
          <DescriptionOfAsset>SEE MERRILL LYNCH #617-02016 STMT ATTACHED</DescriptionOfAsset>
          <HowAcquired>P</HowAcquired>
          <DateAcquired>2011-01-01</DateAcquired>
          <DateSold>2011-06-01</DateSold>
          <GrossSalesPrice>34682</GrossSalesPrice>
          <CostOrOtherBasis>34162</CostOrOtherBasis>
          <GainOrLoss>520</GainOrLoss>
          <GainsMinusExcessOrLosses>520</GainsMinusExcessOrLosses>
        </CapitalGainsAndLossesInfo>
        <CapitalGainsAndLossesInfo>
          <DescriptionOfAsset>SEE MERRILL LYNCH #617-02016 STMT ATTACHED</DescriptionOfAsset>
          <HowAcquired>P</HowAcquired>
          <DateAcquired>2010-01-01</DateAcquired>
          <DateSold>2011-06-01</DateSold>
          <GrossSalesPrice>34434</GrossSalesPrice>
          <CostOrOtherBasis>26527</CostOrOtherBasis>
          <GainOrLoss>7907</GainOrLoss>
          <GainsMinusExcessOrLosses>7907</GainsMinusExcessOrLosses>
        </CapitalGainsAndLossesInfo>
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      </CapitalGainsAndLosses>
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        <LiableFor4942Tax>false</LiableFor4942Tax>
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        <DistributionRatioYear1>0.06572</DistributionRatioYear1>
        <QualifyingDistributionsYear2>31500</QualifyingDistributionsYear2>
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        <DistributionRatioYear5>0.04816</DistributionRatioYear5>
        <TotalDistributionRatio>0.345803</TotalDistributionRatio>
        <AverageDistributionRatio>0.069161</AverageDistributionRatio>
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      <ExciseTaxBasedOnInvestmentIncm>
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        <Subtotal>201</Subtotal>
        <TaxBasedOnInvestmentIncome>201</TaxBasedOnInvestmentIncome>
        <EstTaxPaymentsAndOverpayment>0</EstTaxPaymentsAndOverpayment>
        <TotalCreditsAndPayments>0</TotalCreditsAndPayments>
        <TaxDue>201</TaxDue>
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      <StatementsRegardingActivities>
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        <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>
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        <InterestInControlledEntity>false</InterestInControlledEntity>
        <ApplicableInsuranceContract>false</ApplicableInsuranceContract>
        <ComplyWithPublicInspectionRqr>true</ComplyWithPublicInspectionRqr>
        <BooksInCareOfBusinessName>
          <BusinessNameLine1>CONNER &amp; ASSOCIATES</BusinessNameLine1>
        </BooksInCareOfBusinessName>
        <BooksInCareOfPhoneNumber>4406170391</BooksInCareOfPhoneNumber>
        <BooksInCareOfUSAddress>
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          <City>westlake</City>
          <State>OH</State>
          <ZIPCode>44145</ZIPCode>
        </BooksInCareOfUSAddress>
        <ForeignBank>false</ForeignBank>
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        <BorrowOrLendWithDsqflyPerson>false</BorrowOrLendWithDsqflyPerson>
        <FurnishedGoodsWithDsqflyPerson>false</FurnishedGoodsWithDsqflyPerson>
        <PayCompensationToDsqflyPerson>false</PayCompensationToDsqflyPerson>
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        <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>
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      <OfcrDirTrusteesKeyEmployeeInfo>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>E MANDELL DE WINDT</PersonName>
          <USAddress>
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            <City>HOBE SOUND</City>
            <State>FL</State>
            <ZIPCode>33455</ZIPCode>
          </USAddress>
          <Title>PRESIDENT</Title>
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          <Compensation>0</Compensation>
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        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>PAMELA BURKE</PersonName>
          <USAddress>
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            <City>WAITE HILL</City>
            <State>OH</State>
            <ZIPCode>44094</ZIPCode>
          </USAddress>
          <Title>VICE PRESIDENT</Title>
          <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>DANA DE WINDT</PersonName>
          <USAddress>
            <AddressLine1>4500 SW LAPOLMA DR</AddressLine1>
            <City>PALM CITY</City>
            <State>FL</State>
            <ZIPCode>33490</ZIPCode>
          </USAddress>
          <Title>SECRETARY</Title>
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          <Compensation>0</Compensation>
        </OfcrDirTrusteesOrKeyEmployee>
      </OfcrDirTrusteesKeyEmployeeInfo>
      <SummaryOfDirectCharitableActy>
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      </SummaryOfDirectCharitableActy>
      <SumOfProgramRelatedInvestments />
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      </MinimumInvestmentReturn>
      <DistributableAmount>
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      <QualifyingDistributions>
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        <ProgramRelatedInvestmentsTotal>0</ProgramRelatedInvestmentsTotal>
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        <AmountsSetAsideCashDistriTest>0</AmountsSetAsideCashDistriTest>
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        <AdjQualifyingDistributions>13000</AdjQualifyingDistributions>
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      <UndistributedIncome>
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        <UndistributedIncomePriorYear>0</UndistributedIncomePriorYear>
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        <PriorYear2>2008</PriorYear2>
        <PriorYear3>2007</PriorYear3>
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        <TaxableAmount2>0</TaxableAmount2>
        <UndistributedIncomeCY>0</UndistributedIncomeCY>
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      </UndistributedIncome>
      <PrivateOperatingFoundations />
      <SupplementaryInformation>
        <ContributingManager>E M DEWINDT 36 RIVERVIEW ROAD H</ContributingManager>
        <ShareholderManager>NONE</ShareholderManager>
        <OnlyContributesToPreselected>X</OnlyContributesToPreselected>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>HOBE SOUND COMMUNITY CHEST</BusinessNameLine1>
          </RecipientBusinessName>
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            <AddressLine1>11450 SE Dixie Hwy Ste 106</AddressLine1>
            <City>HOBE SOUND</City>
            <State>FL</State>
            <ZIPCode>33455</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL FUND</PurposeOfGrantOrContribution>
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        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>United Way Martin County</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
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            <City>JUPITER</City>
            <State>FL</State>
            <ZIPCode>33455</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GEENRAL FUND</PurposeOfGrantOrContribution>
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        <GrantOrContriPaidDuringYear>
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            <BusinessNameLine1>UNITED WAY OF CLEVELAND</BusinessNameLine1>
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    <DepreciationSchedule documentId="DepreciationSch" />
    <ExplnOfNonFilingWithAGStmt documentId="ExplnOfNonFilingAGSt">
      <Statement>The state of Ohio notified the foundation it was longer required to file.</Statement>
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        <Category>FOREIGN TAXES ON INVEST INCOME</Category>
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      <Taxes>
        <Category>EXCISE TAX - INVESTMENT INCOME</Category>
        <Amount>37</Amount>
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  </ReturnData>
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