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    <Timestamp>2011-08-01T12:07:46-00:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Michael D Collins PA</BusinessNameLine1>
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      <PreparerFirmUSAddress>
        <AddressLine1>4300 Rogers Ave Suite 26</AddressLine1>
        <City>Fort Smith</City>
        <State>AR</State>
        <ZIPCode>72903</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>208582277</EIN>
      <Name>
        <BusinessNameLine1>Reenactment Guild of American</BusinessNameLine1>
      </Name>
      <NameControl>REEN</NameControl>
      <Phone>4796503935</Phone>
      <USAddress>
        <AddressLine1>6903 Black Gum Circle</AddressLine1>
        <City>Fort Smith</City>
        <State>AR</State>
        <ZIPCode>72916</ZIPCode>
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    <Officer>
      <Name>Barbara Chatham</Name>
      <Title>Secretary</Title>
      <DateSigned>2011-08-01</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
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    <Preparer>
      <Name>Michael Collins</Name>
      <Phone>4797838291</Phone>
      <DatePrepared>2011-08-01</DatePrepared>
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    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <OtherExpensesTotal>32693</OtherExpensesTotal>
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      <NetAssetsOrFundBalances>
        <BOY>10020</BOY>
        <EOY>7004</EOY>
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      <PrimaryExemptPurpose>Reenactment of historical events</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Expenses for Event &amp; Prize Money for Winning Teams Expenses for Event &amp; Prize Money for Winning Teams</DescriptionProgramServiceAccom>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Barbara Chathma</PersonName>
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          <AddressLine1>6903 Black Gum Circle</AddressLine1>
          <City>Fort Smith</City>
          <State>AR</State>
          <ZIPCode>72916</ZIPCode>
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        <Title>Sec</Title>
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          <State>AR</State>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
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      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
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      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
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      <OperatingSchool>false</OperatingSchool>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
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      <PublicSupportPertcentPriorYear>1.00000</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
      <PublicSupportPercentage509>0.00000</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0.00000</InvestmentIncomePercentage>
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        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Travel 2,581</Explanation>
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        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Conferences, conventions, and meetings 3,819</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Advertising 2,715</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Entry Fees 5,080</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Insurance 2,858</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Office Supplies Postage 848</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Event Expenses 5,324</Explanation>
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        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Misc Expenses 195</Explanation>
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        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Event Entertainment 1,350</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Event Set Up Fees 4,500</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Subscriptions 150</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Vender Expenses 1,780</Explanation>
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      <GeneralExplanation>
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      <GeneralExplanation>
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      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Wire Transfers 60</Explanation>
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      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Office Equip 1,130</Explanation>
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