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    <Timestamp>2011-08-31T11:03:16-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>770489324</EIN>
      <Name>
        <BusinessNameLine1>FRIENDS OF THE KARDELEN FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>FRIE</NameControl>
      <Phone>3102779711</Phone>
      <USAddress>
        <AddressLine1>1081 AVENUE OF THE STARS</AddressLine1>
        <City>LOS ANGELES</City>
        <State>CA</State>
        <ZIPCode>91362</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ALEC CAST</Name>
      <Title>Treasurer</Title>
      <DateSigned>2011-08-31</DateSigned>
    </Officer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId=" IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>125872</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>125841</ContributionsGiftsGrantsEtc>
      <InvestmentIncome>31</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <FundraisingGrossIncome>0</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>0</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>0</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <TotalRevenue>125872</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>182710</GrantsAndSimilarAmountsPaid>
      <OtherExpensesTotal>44374</OtherExpensesTotal>
      <TotalExpenses>227084</TotalExpenses>
      <ExcessOrDeficitForYear>-101212</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>235599</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>134387</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>235599</BOY>
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      <NetAssetsOrFundBalances>
        <BOY>235599</BOY>
        <EOY>134387</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>TO SET UP AND OVERSEE PROGRAMS FOR THE CARE AND REHABILITATION OF DISABLED CHILDREN IN TURKEY. TO EDUCATE U.S. CITIZENS AND PROVIDE OPPORTUNITIES FOR THEM TO PARTICIPATE IN SHORT TERM VOLUNTARY WORK WITH THE DISABLED IN TURKEY.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>SUPPORT OF THE KARDELEN FOUNDATION IN HELPING THE DISABLED OF TURKEY</DescriptionProgramServiceAccom>
        <IncludesForeignGrants>X</IncludesForeignGrants>
        <ProgramServiceExpenses>182710</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>WILLIAM VAN DYK</PersonName>
        <AddressUS>
          <AddressLine1>HOLLAND</AddressLine1>
          <City>HOLLAND</City>
          <State>MI</State>
          <ZIPCode>49423</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>KEITH VAN ZOEREN</PersonName>
        <AddressUS>
          <AddressLine1>ZEELAND</AddressLine1>
          <City>ZEELAND</City>
          <State>MI</State>
          <ZIPCode>49464</ZIPCode>
        </AddressUS>
        <Title>President</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>NANCY COOK</PersonName>
        <AddressUS>
          <AddressLine1>HOPE COLLEGE</AddressLine1>
          <City>HOLLAND</City>
          <State>MI</State>
          <ZIPCode>49423</ZIPCode>
        </AddressUS>
        <Title>Secretary</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ALEC CAST</PersonName>
        <AddressUS>
          <AddressLine1>1801 AVENUE OF THE STARS</AddressLine1>
          <City>LOS ANGELES</City>
          <State>CA</State>
          <ZIPCode>90067</ZIPCode>
        </AddressUS>
        <Title>Treasurer</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <InitiationFeesAndCapitalContri>0</InitiationFeesAndCapitalContri>
      <GrossReceiptsForPublicUse>0</GrossReceiptsForPublicUse>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>ALEC CAST</NamePerson>
        <AddressUS>
          <AddressLine1>1801 AVENUE OF THE STARS</AddressLine1>
          <City>LOS ANGELES</City>
          <State>CA</State>
          <ZIPCode>90067</ZIPCode>
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        <TelephoneNumber>3102779711</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <Form720Filed>false</Form720Filed>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <RelatedOrgSection527Org>false</RelatedOrgSection527Org>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
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      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>127146</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>490696</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>301081</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>209204</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>125841</CurrentTaxYear>
        <Total>1253968</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <Total>0</Total>
      </GrossReceiptsFromAdmissions>
      <GrossReceiptsFromNonUBI>
        <Total>0</Total>
      </GrossReceiptsFromNonUBI>
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        <Total>0</Total>
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        <Total>0</Total>
      </ValueOfSvcsFcltsFurnishdByGovt>
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        <CurrentTaxYearMinus4Years>127146</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>490696</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>301081</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>209204</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>125841</CurrentTaxYear>
        <Total>1253968</Total>
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      <AmtsRecdFromDisqualPersons>
        <Total>0</Total>
      </AmtsRecdFromDisqualPersons>
      <AmtsFromSubstContributors>
        <Total>0</Total>
      </AmtsFromSubstContributors>
      <PublicSupportTotal509>1253968</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <Total>0</Total>
      </GrossInvestmentIncome509>
      <Post1975UBTI>
        <Total>0</Total>
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      <NetIncomeFromOtherUBI>
        <Total>0</Total>
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      <OtherIncome509>
        <Total>0</Total>
      </OtherIncome509>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>127146</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>490696</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>301081</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>209204</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>125841</CurrentTaxYear>
        <Total>1253968</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>1.00000</PublicSupportPercentage509>
      <PriorYearSupportPercentage>1.00000</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00000</InvestmentIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.3</Identifier>
        <ReturnReference>Other Expenses.3</ReturnReference>
        <Explanation>FUND RAISING EXPENSES $2472</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.2</Identifier>
        <ReturnReference>Other Expenses.2</ReturnReference>
        <Explanation>CONSULTING FEES $10000</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1</Identifier>
        <ReturnReference>Other Expenses.1</ReturnReference>
        <Explanation>NEWSLETTER $17738</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1005</Identifier>
        <ReturnReference>Other Expenses.1005</ReturnReference>
        <Explanation>Travel $12136</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1002</Identifier>
        <ReturnReference>Other Expenses.1002</ReturnReference>
        <Explanation>Office Expenses $2028</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 10.1</Identifier>
        <ReturnReference>Grants and Similar Amounts Paid In Excess of $5,000.1</ReturnReference>
        <Explanation>| Donee's Name: KARDELEN ASSOCIATION OF TURKEY | Donee's Address: CADDE 50.SOK 14/10 GORGULU APARTMAN CANKAYA ANKARA, ANKARA 06460 Turkey | Relationship of Donee: SUPPORTED ORGANIZATION | Cash Amount Given: $182710</Explanation>
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