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    <Timestamp>2011-05-13T14:43:14-05:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>208479414</EIN>
      <Name>
        <BusinessNameLine1>THE FOUNDATION OF THE MASTER</BusinessNameLine1>
      </Name>
      <NameControl>FOUN</NameControl>
      <Phone>4023334444</Phone>
      <USAddress>
        <AddressLine1>2617 S114TH STREET</AddressLine1>
        <City>OMAHA</City>
        <State>NE</State>
        <ZIPCode>68144</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>DARREN R OSTEN</Name>
      <Title>TREASURER</Title>
      <Phone>4023334444</Phone>
      <DateSigned>2011-05-13</DateSigned>
    </Officer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
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      <WebSite>FOUNDATIONOFTHEMASTER.ORG</WebSite>
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      <GrossReceipts>43019</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>42680</ContributionsGiftsGrantsEtc>
      <InvestmentIncome>339</InvestmentIncome>
      <TotalRevenue>43019</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>74184</GrantsAndSimilarAmountsPaid>
      <PrintingPublicationsPostage>289</PrintingPublicationsPostage>
      <OtherExpensesTotal>328</OtherExpensesTotal>
      <TotalExpenses>74801</TotalExpenses>
      <ExcessOrDeficitForYear>-31782</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>103472</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>0</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>71690</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>104357</BOY>
        <EOY>71690</EOY>
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      <TotalAssets>
        <BOY>104357</BOY>
        <EOY>71690</EOY>
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      <SumOfTotalLiabilities>
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        <EOY>0</EOY>
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      <NetAssetsOrFundBalances>
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        <EOY>71690</EOY>
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      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>THE CORPORATION IS A CHARITABLE ORGANIZATION ESTABLISHED EXCLUSIVELY TO STRENGTHEN THE MISSION AND FURTHER THE MINISTRY OF LUTHERAN CHURCH OF THE MASTER, OMAHA, NEBRASKA, A NEBRASKA NONPROFIT CORPORATION (THE "CHURCH"). THE CORPORATION'S MISSION IS TO SERVE AS A RESOURCE TO THE CHURCH CONGREGATION, WHICH WILL IMPROVE THE LIVES OF INDIVIDUALS, FAMILIES AND THE COMMUNITY AT LARGE.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>GRANT TO LUTHERAN CHURCH OF THE MASTER PROVIDED FOR THE PURCHASE OF BIBLES FOR THE SUNDAY SCHOOL PROGRAM.</DescriptionProgramServiceAccom>
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        <ProgramServiceExpenses>1761</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>GRANT TO THE INSTITUTE OF LUTHERAN THEOLOGY PROVIDED TO FURTHER THE DISTANCE LEARNING PROGRAM.</DescriptionProgramServiceAccom>
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        <ProgramServiceExpenses>7000</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>GRANT TO LUTHERAN CHURCH OF THE MASTER PROVIDED FOR PLAYGROUND EQUIPMENT FOR THE WEST CAMPUS SITE.</DescriptionProgramServiceAccom>
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        <ProgramServiceExpenses>65423</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
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        <PersonName>KEVIN JOHNSON</PersonName>
        <AddressUS>
          <AddressLine1>6219 S 106TH ST</AddressLine1>
          <City>OMAHA</City>
          <State>NE</State>
          <ZIPCode>68127</ZIPCode>
        </AddressUS>
        <Title>PRESIDENT</Title>
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        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>BRAD BURKLUND</PersonName>
        <AddressUS>
          <AddressLine1>10257 WASHINGTON DR</AddressLine1>
          <City>OMAHA</City>
          <State>NE</State>
          <ZIPCode>68127</ZIPCode>
        </AddressUS>
        <Title>VICE PRESIDENT</Title>
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        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>TODD ZABEL</PersonName>
        <AddressUS>
          <AddressLine1>17043 FRANKLIN ST</AddressLine1>
          <City>OMAHA</City>
          <State>NE</State>
          <ZIPCode>68118</ZIPCode>
        </AddressUS>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>4.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>BRUCE DEAN</PersonName>
        <AddressUS>
          <AddressLine1>4419 S 149TH ST</AddressLine1>
          <City>OMAHA</City>
          <State>NE</State>
          <ZIPCode>68137</ZIPCode>
        </AddressUS>
        <Title>TREASURER</Title>
        <AvgHoursPerWkDevotedToPosition>4.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>STEVE HERGERT</PersonName>
        <AddressUS>
          <AddressLine1>12712 MARTHA ST</AddressLine1>
          <City>OMAHA</City>
          <State>NE</State>
          <ZIPCode>68144</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>HARRY KAHNK</PersonName>
        <AddressUS>
          <AddressLine1>3036 TRAILRIDGE BLVD</AddressLine1>
          <City>OMAHA</City>
          <State>NE</State>
          <ZIPCode>68022</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>VEL MAGNUSON</PersonName>
        <AddressUS>
          <AddressLine1>3969 S 184TH AVE</AddressLine1>
          <City>OMAHA</City>
          <State>NE</State>
          <ZIPCode>68130</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>RHONDA MCCARTHY</PersonName>
        <AddressUS>
          <AddressLine1>12313 WOODWORTH AVE</AddressLine1>
          <City>OMAHA</City>
          <State>NE</State>
          <ZIPCode>68144</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DARREN OSTEN</PersonName>
        <AddressUS>
          <AddressLine1>17402 CADY CIR</AddressLine1>
          <City>OMAHA</City>
          <State>NE</State>
          <ZIPCode>68116</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>RICH VONDERLAGE</PersonName>
        <AddressUS>
          <AddressLine1>15202 SPRAGUE ST</AddressLine1>
          <City>OMAHA</City>
          <State>NE</State>
          <ZIPCode>68116</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
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        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ERIC WAKEFIELD</PersonName>
        <AddressUS>
          <AddressLine1>17136 J ST</AddressLine1>
          <City>OMAHA</City>
          <State>NE</State>
          <ZIPCode>68135</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>FRANK WALTER</PersonName>
        <AddressUS>
          <AddressLine1>15116 SPAULDING ST</AddressLine1>
          <City>OMAHA</City>
          <State>NE</State>
          <ZIPCode>68116</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>0</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>0</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>0</OrganizationHadUBI>
      <OrganizationDissolvedEtc>0</OrganizationDissolvedEtc>
      <DirectIndirectPoliticalExpend>0</DirectIndirectPoliticalExpend>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
      <EngagedInExcessBenefitTrans>0</EngagedInExcessBenefitTrans>
      <AmountOfTaxImposedOnOrgMgr>0</AmountOfTaxImposedOnOrgMgr>
      <AmountOfTaxReimbursedByOrg>0</AmountOfTaxReimbursedByOrg>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>DARREN OSTEN TREASURER</BusinessNameLine1>
        </NameBusiness>
        <AddressUS>
          <AddressLine1>LUTHERAN CHURCH OF THE MASTER 2617</AddressLine1>
          <AddressLine2>S 114TH ST</AddressLine2>
          <City>OMAHA</City>
          <State>NE</State>
          <ZIPCode>68144</ZIPCode>
        </AddressUS>
        <TelephoneNumber>4023334444</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>0</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>0</EngageInLobbyingActivities>
      <OperatingSchool>0</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>0</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>1</FiledScheduleA>
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        <CurrentTaxYearMinus2Years>23911</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>85453</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>42680</CurrentTaxYear>
        <Total>182221</Total>
      </GiftsGrantsContribReceived509>
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        <CurrentTaxYearMinus3Years>30177</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>23911</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>85453</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>42680</CurrentTaxYear>
        <Total>182221</Total>
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      <AmtsRecdFromDisqualPersons>
        <Total>0</Total>
      </AmtsRecdFromDisqualPersons>
      <AmtsFromSubstContributors>
        <Total>0</Total>
      </AmtsFromSubstContributors>
      <SupportFromDQPsEtc>
        <Total>0</Total>
      </SupportFromDQPsEtc>
      <PublicSupportTotal509>182221</PublicSupportTotal509>
      <GrossInvestmentIncome509>
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        <CurrentTaxYearMinus2Years>381</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>98</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>339</CurrentTaxYear>
        <Total>823</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus3Years>5</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>381</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>98</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>339</CurrentTaxYear>
        <Total>823</Total>
      </InvestmentIncomeAndUBTI>
      <TotalSupportTotal>
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        <CurrentTaxYearMinus2Years>24292</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>85551</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>43019</CurrentTaxYear>
        <Total>183044</Total>
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      <First5Years509>X</First5Years509>
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        <ContributorNameBusiness>
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        <ContributorAddressUS>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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      <GeneralExplanation>
        <Identifier>OTHER INVESTMENT INCOME</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 4</ReturnReference>
        <Explanation>INTEREST INCOME 339..</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GRANTS AND SIMILAR AMOUNTS PAID</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>ACTIVITY CLASSIFICATION: BIBLES FOR SUNDAY SCHOOL PROGRAM. GRANTEE NAME: LUTHERAN CHURCH OF THE MASTER. GRANTEE ADDRESS: 2617 SOUTH 114TH STREET OMAHA, NE 68144. AMOUNT GIVEN: 1,761.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GRANTS AND SIMILAR AMOUNTS PAID</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>ACTIVITY CLASSIFICATION: SUPPORT OF DISTANCE LEARNING PROGRAM. GRANTEE NAME: INSTITUTE OF LUTHERAN THEOLOGY. GRANTEE ADDRESS: 910 4TH STREET BROOKINGS, SD 57006. AMOUNT GIVEN: 7,000.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GRANTS AND SIMILAR AMOUNTS PAID</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>ACTIVITY CLASSIFICATION: PLAYGROUND EQUIPMENT FOR THE WEST CAMPUS. GRANTEE NAME: LUTHERAN CHURCH OF THE MASTER. GRANTEE ADDRESS: 2617 SOUTH 114TH STREET OMAHA, NE 68144. AMOUNT GIVEN: 65,423. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 74,184.</Explanation>
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        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>DESCRIPTION: MEETING EXPENSES. AMOUNT: 328.</Explanation>
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