﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2010v3.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-03-29T13:33:07-05:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>GROBE &amp; ASSOCIATES LLP CPA'S</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>8313 GREENWAY BLVD SUITE 220</AddressLine1>
        <City>MIDDLETON</City>
        <State>WI</State>
        <ZIPCode>53562</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990PF</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>203958675</EIN>
      <Name>
        <BusinessNameLine1>DORLA J MAYER FOUNDATION INC</BusinessNameLine1>
      </Name>
      <NameControl>DORL</NameControl>
      <Phone>6082826284</Phone>
      <USAddress>
        <AddressLine1>851 WILLIAMSON STREET</AddressLine1>
        <City>MADISON</City>
        <State>WI</State>
        <ZIPCode>53703</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>DORLA MAYER</Name>
      <Title>PRESIDENT</Title>
      <Phone>6082826284</Phone>
      <DateSigned>2011-03-19</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>BRENDA KRIST</Name>
      <Phone>6086628200</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990PF documentId="RetDoc1235000001">
      <ExemptPF>X</ExemptPF>
      <FMVAssetsEOY>144018</FMVAssetsEOY>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AnalysisOfRevenueAndExpenses>
        <NotRequiredToAttachScheduleB>X</NotRequiredToAttachScheduleB>
        <InterestOnSavingsRevAndExpnss>7</InterestOnSavingsRevAndExpnss>
        <InterestOnSavingsNetInvstIncm>7</InterestOnSavingsNetInvstIncm>
        <DividendsRevAndExpnss>1727</DividendsRevAndExpnss>
        <DividendsNetInvstIncm>1727</DividendsNetInvstIncm>
        <CapitalGainNetIncmNetInvstIncm>0</CapitalGainNetIncmNetInvstIncm>
        <TotalRevenueAndExpenses>1734</TotalRevenueAndExpenses>
        <TotalNetInvestmentIncome>1734</TotalNetInvestmentIncome>
        <CompOfcrDirTrstRevAndExpnss>0</CompOfcrDirTrstRevAndExpnss>
        <CompOfcrDirTrstNetInvstIncm>0</CompOfcrDirTrstNetInvstIncm>
        <CompOfcrDirTrstDsbrsChrtblPrps>0</CompOfcrDirTrstDsbrsChrtblPrps>
        <AccountingFeesRevAndExpnss referenceDocumentId="RetDoc2002200001">895</AccountingFeesRevAndExpnss>
        <AccountingFeesNetInvstIncm>895</AccountingFeesNetInvstIncm>
        <AccountingFeesDsbrsChrtblPrps>0</AccountingFeesDsbrsChrtblPrps>
        <OtherExpensesRevAndExpnss referenceDocumentId="RetDoc2003200001">1453</OtherExpensesRevAndExpnss>
        <OtherExpensesNetInvstIncm>1453</OtherExpensesNetInvstIncm>
        <OtherExpensesDsbrsChrtblPrps>0</OtherExpensesDsbrsChrtblPrps>
        <TotOprExpensesRevAndExpnss>2348</TotOprExpensesRevAndExpnss>
        <TotOprExpensesNetInvstIncm>2348</TotOprExpensesNetInvstIncm>
        <TotOprExpensesDsbrsChrtblPrps>0</TotOprExpensesDsbrsChrtblPrps>
        <ContriGiftsPaidRevAndExpnss>45000</ContriGiftsPaidRevAndExpnss>
        <ContriGiftsPaidDsbrsChrtblPrps>45000</ContriGiftsPaidDsbrsChrtblPrps>
        <TotalExpensesRevAndExpnss>47348</TotalExpensesRevAndExpnss>
        <TotalExpensesNetInvstIncm>2348</TotalExpensesNetInvstIncm>
        <TotalExpensesDsbrsChrtblPrps>45000</TotalExpensesDsbrsChrtblPrps>
        <ExcessOfRevenueOverExpenses>-45614</ExcessOfRevenueOverExpenses>
        <NetInvestmentIncome>0</NetInvestmentIncome>
      </AnalysisOfRevenueAndExpenses>
      <BalanceSheets>
        <SavingsAndTempCashInvstBOY>49067</SavingsAndTempCashInvstBOY>
        <SavingsAndTempCashInvstEOY>1726</SavingsAndTempCashInvstEOY>
        <SavingsAndTempCashInvstEOYFMV>1726</SavingsAndTempCashInvstEOYFMV>
        <InvestmentsCorpStockBOY>126225</InvestmentsCorpStockBOY>
        <InvestmentsCorpStockEOY referenceDocumentId="RetDoc2018900001">142292</InvestmentsCorpStockEOY>
        <InvestmentsCorpStockEOYFMV>142292</InvestmentsCorpStockEOYFMV>
        <TotalAssetsBOY>175292</TotalAssetsBOY>
        <TotalAssetsEOY>144018</TotalAssetsEOY>
        <TotalAssetsEOYFMV>144018</TotalAssetsEOYFMV>
        <TotalLiabilitiesBOY>0</TotalLiabilitiesBOY>
        <TotalLiabilitiesEOY>0</TotalLiabilitiesEOY>
        <OrgThatFollowSFAS117>X</OrgThatFollowSFAS117>
        <UnrestrictedBOY>175292</UnrestrictedBOY>
        <UnrestrictedEOY>144018</UnrestrictedEOY>
        <TotalNetAssetsBOY>175292</TotalNetAssetsBOY>
        <TotalNetAssetsEOY>144018</TotalNetAssetsEOY>
        <TotalLiabilitiesNetAssetsBOY>175292</TotalLiabilitiesNetAssetsBOY>
        <TotalLiabilitiesNetAssetsEOY>144018</TotalLiabilitiesNetAssetsEOY>
      </BalanceSheets>
      <ChangesInNetAssetsFundBalances>
        <TotalNetAssetsFundBalancesBOY>175292</TotalNetAssetsFundBalancesBOY>
        <ExcessOfRevenueOverExpenses>-45614</ExcessOfRevenueOverExpenses>
        <OtherIncreases referenceDocumentId="RetDoc2049700001">14340</OtherIncreases>
        <Subtotal>144018</Subtotal>
        <OtherDecreases>0</OtherDecreases>
        <TotalNetAssetsFundBalancesEOY>144018</TotalNetAssetsFundBalancesEOY>
      </ChangesInNetAssetsFundBalances>
      <QlfyUndSect4940eForReducedTax>
        <LiableFor4942Tax>0</LiableFor4942Tax>
        <QualifyingDistributionsYear1>0</QualifyingDistributionsYear1>
        <NoncharitableAssetsYear1>109907</NoncharitableAssetsYear1>
        <DistributionRatioYear1>0.0</DistributionRatioYear1>
        <QualifyingDistributionsYear2>99975</QualifyingDistributionsYear2>
        <NoncharitableAssetsYear2>141100</NoncharitableAssetsYear2>
        <DistributionRatioYear2>0.708540</DistributionRatioYear2>
        <QualifyingDistributionsYear3>0</QualifyingDistributionsYear3>
        <NoncharitableAssetsYear3>153073</NoncharitableAssetsYear3>
        <DistributionRatioYear3>0.0</DistributionRatioYear3>
        <QualifyingDistributionsYear4>0</QualifyingDistributionsYear4>
        <NoncharitableAssetsYear4>0</NoncharitableAssetsYear4>
        <DistributionRatioYear4>0.0</DistributionRatioYear4>
        <QualifyingDistributionsYear5>0</QualifyingDistributionsYear5>
        <NoncharitableAssetsYear5>0</NoncharitableAssetsYear5>
        <DistributionRatioYear5>0.0</DistributionRatioYear5>
        <TotalDistributionRatio>0.708540</TotalDistributionRatio>
        <AverageDistributionRatio>0.141708</AverageDistributionRatio>
        <NetNoncharitableAssets>161175</NetNoncharitableAssets>
        <AdjustedNoncharitableAssets>22840</AdjustedNoncharitableAssets>
        <OnePercentNetInvestmentIncome>0</OnePercentNetInvestmentIncome>
        <AdjNonchrtblAssetsAndOnePct>22840</AdjNonchrtblAssetsAndOnePct>
        <QualifyingDistributions>45000</QualifyingDistributions>
      </QlfyUndSect4940eForReducedTax>
      <ExciseTaxBasedOnInvestmentIncm>
        <DomesticOrgMeetingSect4940e>X</DomesticOrgMeetingSect4940e>
        <InvestmentIncomeExciseTax>0</InvestmentIncomeExciseTax>
        <TaxUnderSection511>0</TaxUnderSection511>
        <Subtotal>0</Subtotal>
        <SubtitleATax>0</SubtitleATax>
        <TaxBasedOnInvestmentIncome>0</TaxBasedOnInvestmentIncome>
        <TotalCreditsAndPayments>0</TotalCreditsAndPayments>
        <TaxDue>0</TaxDue>
      </ExciseTaxBasedOnInvestmentIncm>
      <StatementsRegardingActivities>
        <LegislativePoliticalActivities>0</LegislativePoliticalActivities>
        <MoreThan100Spent>0</MoreThan100Spent>
        <Form1120POLFiled>0</Form1120POLFiled>
        <Sect4955TaxOnOrganization>0</Sect4955TaxOnOrganization>
        <Sect4955TaxOnManagers>0</Sect4955TaxOnManagers>
        <ReimbursementOfTax>0</ReimbursementOfTax>
        <ActivitiesNotPrevReported>0</ActivitiesNotPrevReported>
        <ChangesToArticlesOrBylaws>0</ChangesToArticlesOrBylaws>
        <UnrelatedBusIncomeOver1000>0</UnrelatedBusIncomeOver1000>
        <TerminationEtc>0</TerminationEtc>
        <RequirementsOfSect508e>1</RequirementsOfSect508e>
        <AtLeast5000InAssets>1</AtLeast5000InAssets>
        <Form990PFFiledWithAG>1</Form990PFFiledWithAG>
        <PrivateOperatingFoundation>0</PrivateOperatingFoundation>
        <NewSubstantialContributors>0</NewSubstantialContributors>
        <InterestInControlledEntity>0</InterestInControlledEntity>
        <ApplicableInsuranceContract>0</ApplicableInsuranceContract>
        <ComplyWithPublicInspectionRqr>1</ComplyWithPublicInspectionRqr>
        <WebsiteAddress>N/A</WebsiteAddress>
        <BooksInCareOfPersonName>DORLA MAYER</BooksInCareOfPersonName>
        <BooksInCareOfPhoneNumber>6082826284</BooksInCareOfPhoneNumber>
        <BooksInCareOfUSAddress>
          <AddressLine1>851 WILLIAMSON STREET</AddressLine1>
          <City>MADISON</City>
          <State>WI</State>
          <ZIPCode>53703</ZIPCode>
        </BooksInCareOfUSAddress>
        <ForeignBank>0</ForeignBank>
      </StatementsRegardingActivities>
      <StatementsRegardingActy4720>
        <SaleOrExchangeWithDsqflyPerson>0</SaleOrExchangeWithDsqflyPerson>
        <BorrowOrLendWithDsqflyPerson>0</BorrowOrLendWithDsqflyPerson>
        <FurnishedGoodsWithDsqflyPerson>0</FurnishedGoodsWithDsqflyPerson>
        <PayCompensationToDsqflyPerson>0</PayCompensationToDsqflyPerson>
        <TransferAssetsToDsqflyPerson>0</TransferAssetsToDsqflyPerson>
        <PaymentToGovernmentOffical>0</PaymentToGovernmentOffical>
        <UncorrectedPriorActs>0</UncorrectedPriorActs>
        <UndistributedIncomePriorYears>0</UndistributedIncomePriorYears>
        <BusinessHoldings>0</BusinessHoldings>
        <JeopardyInvestments>0</JeopardyInvestments>
        <UncorrectedJeopardyInvestments>0</UncorrectedJeopardyInvestments>
        <InfluenceLegislation>0</InfluenceLegislation>
        <InfluenceElection>0</InfluenceElection>
        <GrantsToIndividuals>0</GrantsToIndividuals>
        <GrantsToOrganizations>0</GrantsToOrganizations>
        <NoncharitablePurpose>0</NoncharitablePurpose>
        <RcvFundsToPayPrsnlBnftContract>0</RcvFundsToPayPrsnlBnftContract>
        <PayPremiumsPrsnlBnftContract>0</PayPremiumsPrsnlBnftContract>
        <ProhibitedTaxShelterTransactn>0</ProhibitedTaxShelterTransactn>
      </StatementsRegardingActy4720>
      <OfcrDirTrusteesKeyEmployeeInfo>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>DORLA MAYER</PersonName>
          <USAddress>
            <AddressLine1>851 WILLIAMSON STREET</AddressLine1>
            <City>MADISON</City>
            <State>WI</State>
            <ZIPCode>53703</ZIPCode>
          </USAddress>
          <Title>PRESIDENT</Title>
          <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
          <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <CompOfHighestPaidEmplNONE>NONE</CompOfHighestPaidEmplNONE>
        <TotNumberOfOthEmplPaidOver50k>0</TotNumberOfOthEmplPaidOver50k>
        <CompOfHghstPaidCntrctNONE>NONE</CompOfHghstPaidCntrctNONE>
        <TotNumberOfCntrctPaidOver50k>0</TotNumberOfCntrctPaidOver50k>
      </OfcrDirTrusteesKeyEmployeeInfo>
      <SumOfProgramRelatedInvestments>
        <Total>0</Total>
      </SumOfProgramRelatedInvestments>
      <MinimumInvestmentReturn>
        <AvgMonthlyFMVOfSecurities>163629</AvgMonthlyFMVOfSecurities>
        <AvgMonthlyCashBalances>0</AvgMonthlyCashBalances>
        <FMVAllOtherNoncharitableAssets>0</FMVAllOtherNoncharitableAssets>
        <TotalFMVOfUnusedAssets>163629</TotalFMVOfUnusedAssets>
        <ReductionClaimed>0</ReductionClaimed>
        <AcquisitionIndebtedness>0</AcquisitionIndebtedness>
        <AdjTotalFMVOfUnusedAssets>163629</AdjTotalFMVOfUnusedAssets>
        <CashDeemedCharitable>2454</CashDeemedCharitable>
        <NetNoncharitableAssets>161175</NetNoncharitableAssets>
        <MinimumInvestmentReturn>8059</MinimumInvestmentReturn>
      </MinimumInvestmentReturn>
      <DistributableAmount>
        <MinimumInvestmentReturn>8059</MinimumInvestmentReturn>
        <TotalTax>0</TotalTax>
        <DistributableAmountBeforeAdj>8059</DistributableAmountBeforeAdj>
        <RecoveriesQlfyDistributions>0</RecoveriesQlfyDistributions>
        <DistributableAmountBeforeDed>8059</DistributableAmountBeforeDed>
        <DeductionFrDistributableAmount>0</DeductionFrDistributableAmount>
        <DistributableAmountAsAdjusted>8059</DistributableAmountAsAdjusted>
      </DistributableAmount>
      <QualifyingDistributions>
        <ExpensesAndContributions>45000</ExpensesAndContributions>
        <ProgramRelatedInvestmentsTotal>0</ProgramRelatedInvestmentsTotal>
        <QualifyingDistributions>45000</QualifyingDistributions>
        <OnePctSect4940eOrgNetInvstIncm>0</OnePctSect4940eOrgNetInvstIncm>
        <AdjQualifyingDistributions>45000</AdjQualifyingDistributions>
      </QualifyingDistributions>
      <UndistributedIncome>
        <DistributableAmountAsAdjusted>8059</DistributableAmountAsAdjusted>
        <UndistributedIncomePriorYear>0</UndistributedIncomePriorYear>
        <TotalForPriorYears>0</TotalForPriorYears>
        <ExcessDistriCarryoverYear2>79973</ExcessDistriCarryoverYear2>
        <TotalExcessDistriCarryover>79973</TotalExcessDistriCarryover>
        <QualifyingDistributions>45000</QualifyingDistributions>
        <AppliedToYear1>0</AppliedToYear1>
        <AppliedToPriorYears>0</AppliedToPriorYears>
        <TreatedAsDistriFromCorpus>0</TreatedAsDistriFromCorpus>
        <AppliedToCurrentYear>8059</AppliedToCurrentYear>
        <RemainingDistriFromCorpus>36941</RemainingDistriFromCorpus>
        <ExcessDistriCyovAppCYCorpus>0</ExcessDistriCyovAppCYCorpus>
        <ExcessDistriCyovAppliedCY>0</ExcessDistriCyovAppliedCY>
        <TotalCorpus>116914</TotalCorpus>
        <PriorYearUndistributedIncome>0</PriorYearUndistributedIncome>
        <PriorYearDeficiencyOrTax>0</PriorYearDeficiencyOrTax>
        <TaxableAmount1>0</TaxableAmount1>
        <TaxableAmount2>0</TaxableAmount2>
        <UndistributedIncomeCY>0</UndistributedIncomeCY>
        <DistriFromCorpus170b1EOr4942g3>0</DistriFromCorpus170b1EOr4942g3>
        <ExcessDistriCyovFromYear5>0</ExcessDistriCyovFromYear5>
        <ExcessDistriCyovToNextYear>116914</ExcessDistriCyovToNextYear>
        <ExcessFromYear2>79973</ExcessFromYear2>
        <ExcessFromCurrentYear>36941</ExcessFromCurrentYear>
      </UndistributedIncome>
      <SupplementaryInformation>
        <ContributingManager>DORLA MAYER</ContributingManager>
        <OnlyContributesToPreselected>X</OnlyContributesToPreselected>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>HUNTINGTON DISEASE OF AMERICA</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>73 WARREN STREET</AddressLine1>
            <City>NEW YORK</City>
            <State>NY</State>
            <ZIPCode>10007</ZIPCode>
          </RecipientUSAddress>
          <PurposeOfGrantOrContribution>HELP FIGHT DISEASE</PurposeOfGrantOrContribution>
          <Amount>45000</Amount>
        </GrantOrContriPaidDuringYear>
        <TotGrantOrContriPaidDuringYear>45000</TotGrantOrContriPaidDuringYear>
        <TotGrantOrContriApprovedFuture>0</TotGrantOrContriApprovedFuture>
      </SupplementaryInformation>
      <AnalysisIncomeProducingActy>
        <IntOnSavingsAndTempCashInvst>
          <RelatedOrExemptFunctionIncome>7</RelatedOrExemptFunctionIncome>
        </IntOnSavingsAndTempCashInvst>
        <DividendsAndIntFromSecPartVII>
          <RelatedOrExemptFunctionIncome>1727</RelatedOrExemptFunctionIncome>
        </DividendsAndIntFromSecPartVII>
        <SubtotalsPartXVIA>
          <UnrelatedBusinessIncomeAmount>0</UnrelatedBusinessIncomeAmount>
          <ExclusionAmount>0</ExclusionAmount>
          <RelatedOrExemptFunctionIncome>1734</RelatedOrExemptFunctionIncome>
        </SubtotalsPartXVIA>
        <TotalPartXVIA>1734</TotalPartXVIA>
      </AnalysisIncomeProducingActy>
      <RlnOfActyToAccomOfExemptPrps>
        <RlnOfActyToAccomOfExemptPrps>
          <LineNumber>4,8</LineNumber>
          <RelationshipStatement>CONTRIBUTIONS TO CHARITABLE ORGANIZATIONS</RelationshipStatement>
        </RlnOfActyToAccomOfExemptPrps>
      </RlnOfActyToAccomOfExemptPrps>
      <TrnsfrTrRlnWithNoncharitableEO>
        <TrnsfrOfCashToNoncharitableEO>0</TrnsfrOfCashToNoncharitableEO>
        <TrnsfrOthAssetsNoncharitableEO>0</TrnsfrOthAssetsNoncharitableEO>
        <SalesOrExchangesOfAssets>0</SalesOrExchangesOfAssets>
        <PurchaseAssetsNoncharitableEO>0</PurchaseAssetsNoncharitableEO>
        <RentalOfFacilitiesEtc>0</RentalOfFacilitiesEtc>
        <ReimbursementArrangements>0</ReimbursementArrangements>
        <LoansOrLoanGuarantees>0</LoansOrLoanGuarantees>
        <PerformanceOfServicesEtc>0</PerformanceOfServicesEtc>
        <SharingOfFacilitiesEtc>0</SharingOfFacilitiesEtc>
        <RelationshipsNoncharitableEOs>0</RelationshipsNoncharitableEOs>
      </TrnsfrTrRlnWithNoncharitableEO>
    </IRS990PF>
    <AccountingFeesSchedule documentId="RetDoc2002200001">
      <AccountingFees>
        <Category>PROFESSIONAL FEES</Category>
        <Amount>895</Amount>
        <NetInvestmentIncome>895</NetInvestmentIncome>
        <DisbursementsCharitablePrps>0</DisbursementsCharitablePrps>
      </AccountingFees>
    </AccountingFeesSchedule>
    <InvestmentsCorpStockSchedule documentId="RetDoc2018900001">
      <InvestmentsCorpStock>
        <NameOfStock>MUTUAL FUNDS</NameOfStock>
        <EOYBookValue>142292</EOYBookValue>
        <EOYFMV>142292</EOYFMV>
      </InvestmentsCorpStock>
    </InvestmentsCorpStockSchedule>
    <OtherExpensesSchedule documentId="RetDoc2003200001">
      <OtherExpenses>
        <Description>INVESTMENT FEES</Description>
        <RevenueAndExpensesPerBooks>1443</RevenueAndExpensesPerBooks>
        <NetInvestmentIncome>1443</NetInvestmentIncome>
        <DisbursementsCharitablePrps>0</DisbursementsCharitablePrps>
      </OtherExpenses>
      <OtherExpenses>
        <Description>REGISTRATION FEES</Description>
        <RevenueAndExpensesPerBooks>10</RevenueAndExpensesPerBooks>
        <NetInvestmentIncome>10</NetInvestmentIncome>
        <DisbursementsCharitablePrps>0</DisbursementsCharitablePrps>
      </OtherExpenses>
    </OtherExpensesSchedule>
    <OtherIncreasesSchedule documentId="RetDoc2049700001">
      <OtherIncreases>
        <Description>UNREALIZED GAIN ON INVESTMENTS</Description>
        <Amount>14340</Amount>
      </OtherIncreases>
    </OtherIncreasesSchedule>
  </ReturnData>
</Return>