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        <EOY>15292</EOY>
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      <FollowSFAS117>X</FollowSFAS117>
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        <EOY>7246500</EOY>
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      <TotalLiabNetAssetsFundBalances>
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        <EOY>7261792</EOY>
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      <ReconcilationRevenueExpenses>2881134</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>19983</ReconcilationOtherChanges>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
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      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
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      <GrossInvestmentIncome170>
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      </GrossInvestmentIncome170>
      <PublicSupportPertcentage170>0</PublicSupportPertcentage170>
      <GiftsGrantsContribReceived509>
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        <CurrentTaxYearMinus3Years>1758491</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1002404</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1653499</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>2245671</CurrentTaxYear>
        <Total>7312575</Total>
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      <GrossReceiptsFromAdmissions>
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        <CurrentTaxYearMinus3Years>380416</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>316247</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>328362</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>361062</CurrentTaxYear>
        <Total>1825972</Total>
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      <Total509>
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        <CurrentTaxYearMinus3Years>2138907</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1318651</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1981861</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>2606733</CurrentTaxYear>
        <Total>9138547</Total>
      </Total509>
      <PublicSupportTotal509>9138547</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>251842</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>108819</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>107729</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>112097</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1454744</CurrentTaxYear>
        <Total>2035231</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
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        <CurrentTaxYearMinus3Years>108819</CurrentTaxYearMinus3Years>
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        <CurrentTaxYearMinus1Year>112097</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1454744</CurrentTaxYear>
        <Total>2035231</Total>
      </InvestmentIncomeAndUBTI>
      <TotalSupportTotal>
        <Total>11173778</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.81790</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.91500</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.18210</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.08500</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="00000003">
      <ContributorInfo>
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        <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="00000004" softwareId="10000104">
      <CurrentYear>
        <BeginningOfYearBalance>5037858</BeginningOfYearBalance>
        <Contributions>1473694</Contributions>
        <InvestmentEarningsOrLosses>1104929</InvestmentEarningsOrLosses>
        <GrantsOrScholarships>125450</GrantsOrScholarships>
        <EndOfYearBalance>7491031</EndOfYearBalance>
      </CurrentYear>
      <CurrentYearMinus1Year>
        <BeginningOfYearBalance>3188648</BeginningOfYearBalance>
        <Contributions>886903</Contributions>
        <InvestmentEarningsOrLosses>1000307</InvestmentEarningsOrLosses>
        <GrantsOrScholarships>38000</GrantsOrScholarships>
        <EndOfYearBalance>5037858</EndOfYearBalance>
      </CurrentYearMinus1Year>
      <CurrentYearMinus2Years>
        <BeginningOfYearBalance>3523319</BeginningOfYearBalance>
        <Contributions>478990</Contributions>
        <InvestmentEarningsOrLosses>-726961</InvestmentEarningsOrLosses>
        <GrantsOrScholarships>86700</GrantsOrScholarships>
        <EndOfYearBalance>3188648</EndOfYearBalance>
      </CurrentYearMinus2Years>
      <BoardDesignatedEOYBalance>0.00000</BoardDesignatedEOYBalance>
      <PermanentEndowmentEOYBalance>0.80000</PermanentEndowmentEOYBalance>
      <TermEndowmentEOYBalance>0.20000</TermEndowmentEOYBalance>
      <EndowmentsHeldByUnrelatedOrgs>true</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <Equipment>
        <OtherCostOrOtherBasis>67146</OtherCostOrOtherBasis>
        <Depreciation>67146</Depreciation>
      </Equipment>
      <Form990ScheduleDPartXIV>
        <Identifier>Pt V Line 4</Identifier>
        <Explanation>Term and permanent endowments are utilized to provide</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Explanation>tuition assistance to students of and project specific funding to Muskegon County Catholic schools.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>Pt XII Line 4b</Identifier>
        <Explanation>Expense of car raffle and golf outing are net with</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="00000005">
      <EventsInformation>
        <NameOfEvent1>Rainbow auction</NameOfEvent1>
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        <CharitableContributionsEvent1>558185</CharitableContributionsEvent1>
        <GrossRevenueEvent1>214064</GrossRevenueEvent1>
        <FoodAndBeverageEvent1>27088</FoodAndBeverageEvent1>
        <OtherDirectExpensesEvent1>30597</OtherDirectExpensesEvent1>
        <NameOfEvent2>Car raffle</NameOfEvent2>
        <GrossReceiptsEvent2>108800</GrossReceiptsEvent2>
        <GrossRevenueEvent2>108800</GrossRevenueEvent2>
        <CashPrizesEvent2>40000</CashPrizesEvent2>
        <OtherDirectExpensesEvent2>3224</OtherDirectExpensesEvent2>
        <TotalNumberOfOtherEvents>1</TotalNumberOfOtherEvents>
        <GrossReceiptsOtherEvents>38198</GrossReceiptsOtherEvents>
        <GrossRevenueOtherEvents>38198</GrossRevenueOtherEvents>
        <OtherDirectExpensesOtherEvents>37480</OtherDirectExpensesOtherEvents>
        <GrossReceiptsTotal>919247</GrossReceiptsTotal>
        <CharitableContributionsTotal>558185</CharitableContributionsTotal>
        <GrossRevenueTotalEvents>361062</GrossRevenueTotalEvents>
        <CashPrizesTotalEvents>40000</CashPrizesTotalEvents>
        <FoodAndBeverageTotalEvents>27088</FoodAndBeverageTotalEvents>
        <OtherDirectExpensesTotalEvents>71301</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>138389</DirectExpenseSummaryEvents>
        <NetIncomeSummary>222673</NetIncomeSummary>
      </EventsInformation>
      <GamingInformation>
        <GrossRevenueBingo>108800</GrossRevenueBingo>
        <CashPrizesBingo>40000</CashPrizesBingo>
        <OtherDirectExpensesBingo>3224</OtherDirectExpensesBingo>
        <VolunteerLaborBingo>true</VolunteerLaborBingo>
        <VolunteerLaborPercentageBingo>1.00000</VolunteerLaborPercentageBingo>
        <GrossRevenueTotalGaming>108800</GrossRevenueTotalGaming>
        <CashPrizesTotalGaming>40000</CashPrizesTotalGaming>
        <OtherDirectExpensesTotalGaming>3224</OtherDirectExpensesTotalGaming>
        <DirectExpenseSummaryGaming>43224</DirectExpenseSummaryGaming>
        <NetGamingIncomeSummary>65576</NetGamingIncomeSummary>
      </GamingInformation>
      <StatesWhereGamingConducted>MI</StatesWhereGamingConducted>
      <Licensed>true</Licensed>
      <LicenseSuspendedEtc>false</LicenseSuspendedEtc>
      <GamingWithNonmembers>true</GamingWithNonmembers>
      <MemberOfOtherEntity>false</MemberOfOtherEntity>
      <PercentageOfGamingOwnFacility>0.00000</PercentageOfGamingOwnFacility>
      <PercentageOfGamingOthrFacility>1.00000</PercentageOfGamingOthrFacility>
      <NameOfGamingRecKeeperPerson>BRUCE DUFF</NameOfGamingRecKeeperPerson>
      <AddressOfGamingRecKeeperUS>
        <AddressLine1>1851 BARCLAY AVE</AddressLine1>
        <City>MUSKEGON</City>
        <State>MI</State>
        <ZIPCode>49441</ZIPCode>
      </AddressOfGamingRecKeeperUS>
      <ContractWith3rdPartyForGamRev>false</ContractWith3rdPartyForGamRev>
      <GamingManagerNamePerson>MARY NOWAK</GamingManagerNamePerson>
      <GamingManagerCompensation>2500</GamingManagerCompensation>
      <GamingManagerServicesProvided>Monitoring and reconciling ticket sales</GamingManagerServicesProvided>
      <GamingManagerIsEmployee>X</GamingManagerIsEmployee>
      <CharitableDistribRequired>false</CharitableDistribRequired>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="00000006" softwareId="10000104">
      <RecordsMaintained>true</RecordsMaintained>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>GREATER MUSKEGON CATHOLIC SCHOOLS</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>1851 BARCLAY AVE</AddressLine1>
          <City>MUSKEGON</City>
          <State>MI</State>
          <ZIPCode>49441</ZIPCode>
        </AddressUS>
        <EINOfRecipient>202254861</EINOfRecipient>
        <IRCSection>501c3</IRCSection>
        <AmountOfCashGrant>743742</AmountOfCashGrant>
        <MethodOfValuation>n/a</MethodOfValuation>
        <DescriptionOfNonCashAssistance>n/a</DescriptionOfNonCashAssistance>
        <PurposeOfGrant>School operations</PurposeOfGrant>
      </RecipientTable>
      <TotalNbrOf501C3AndGovtGrants>1</TotalNbrOf501C3AndGovtGrants>
      <TotalNbrOfOtherOrganizations>0</TotalNbrOfOtherOrganizations>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>Tuition assistance</TypeOfGrant>
        <NumberOfRecipients>100</NumberOfRecipients>
        <AmountOfCashGrant>169000</AmountOfCashGrant>
        <MethodOfValuation>n/a</MethodOfValuation>
        <DescriptionOfNonCashAssistance>n/a</DescriptionOfNonCashAssistance>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIV>
        <Identifier>Pt I Line 2</Identifier>
        <Explanation>Monitoring is performed based on close association of Foundation</Explanation>
      </Form990ScheduleIPartIV>
      <Form990ScheduleIPartIV>
        <Explanation>Board Members with Greater Muskegon Catholic School staff and parents.</Explanation>
      </Form990ScheduleIPartIV>
      <Form990ScheduleIPartIV>
        <Identifier>Pt III, col (b)</Identifier>
        <Explanation>The number of tuition assistance partipants (estimated) is based on</Explanation>
      </Form990ScheduleIPartIV>
      <Form990ScheduleIPartIV>
        <Explanation>a summary of scholarships by student received from Greater Muskegon</Explanation>
      </Form990ScheduleIPartIV>
      <Form990ScheduleIPartIV>
        <Explanation>Catholic Schools.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleL documentId="00000007" softwareId="10000104">
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NameBusiness>
            <BusinessNameLine1>GREATER MUSKEGON CATHOLIC SCHOOLS</BusinessNameLine1>
          </NameBusiness>
        </NameOfInterestedPerson>
        <Relationship>See note</Relationship>
        <AmountOfTransaction>912742</AmountOfTransaction>
        <DescriptionOfTransaction>See note</DescriptionOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
      </Form990ScheduleLPartIV>
      <Form990ScheduleLPartV>
        <Identifier>Part IV line 1</Identifier>
        <Explanation>The Board of the Muskegon Catholic Education Foundation, Inc</Explanation>
      </Form990ScheduleLPartV>
      <Form990ScheduleLPartV>
        <Explanation>is the same as the Board of Greater Muskegon</Explanation>
      </Form990ScheduleLPartV>
      <Form990ScheduleLPartV>
        <Explanation>Catholic Schools (also a 501(c)3 organization)</Explanation>
      </Form990ScheduleLPartV>
      <Form990ScheduleLPartV>
        <Explanation>The staff of the Foundation utilizes two offices</Explanation>
      </Form990ScheduleLPartV>
      <Form990ScheduleLPartV>
        <Explanation>within the Greater Muskegon Catholic Schools facility.</Explanation>
      </Form990ScheduleLPartV>
    </IRS990ScheduleL>
    <IRS990ScheduleM documentId="00000008">
      <SecuritiesPubliclyTraded>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>1</NumberOfContributions>
        <NoncashContribsRptdF990>1418433</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>Market Value</MethodOfDeterminingRevenues>
      </SecuritiesPubliclyTraded>
      <AnyPropertyThatMustBeHeld>false</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>false</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>false</ThirdPartiesUsed>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="00000009" softwareId="10000104">
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 11a</Identifier>
        <Explanation>The foundations accountant and Board member/Treasurer</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>review the return before it is submitted.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 12c</Identifier>
        <Explanation>The Foundation has a conflict of interest policy and</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>annually each board member is required to sign a statement</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>of compliance with this policy.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 15</Identifier>
        <Explanation>The Board of Directors is responsible for setting</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>compensation based on known performance and market</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>conditions for all staff.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-C, Line 19</Identifier>
        <Explanation>This information is available upon request and the</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>form 990 is also available on a public website.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt XII, Line 2c</Identifier>
        <Explanation>The Finance Committee is responsible for selection</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>of independent auditors and review of the audit.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="00000010" softwareId="10000104">
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        <NameOfDisregardedEntity>
          <BusinessNameLine1>GREATER MUSKEGON CATHOLIC SCHOOLS</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1851 BARCLAY AVE</AddressLine1>
          <City>MUSKEGON</City>
          <State>MI</State>
          <ZIPCode>49331</ZIPCode>
        </AddressUS>
        <EIN>202254861</EIN>
        <PrimaryActivities>SCHOOL OPERATION</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501(c)3</ExemptCodeSection>
        <PublicCharityStatus>Corp</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>true</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>false</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>true</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>true</SharingOfFacilities>
      <SharingOfPaidEmployees>false</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>GREATER MUSKEGON CATHOLIC SCHOOLS</BusinessNameLine1>
        </NameOfOtherOrganization>
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        <AmountInvolved>912742</AmountInvolved>
        <MethodOfAmtDetermination>Fair market value</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>GREATER MUSKEGON CATHOLIC SCHOOLS</BusinessNameLine1>
        </NameOfOtherOrganization>
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        <MethodOfAmtDetermination>Fair market value</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>GREATER MUSKEGON CATHOLIC SCHOOLS</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>m</TransactionType>
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        <MethodOfAmtDetermination>Frair Market Value</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>