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    <Timestamp>2011-11-11T10:39:16-06:00</Timestamp>
    <TaxPeriodEndDate>2011-06-30</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>HUGHES AND COMPANY PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
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        <AddressLine1>ONE WEST FOSTER STREET</AddressLine1>
        <City>MELROSE</City>
        <State>MA</State>
        <ZIPCode>021763852</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>043555530</EIN>
      <Name>
        <BusinessNameLine1>MASSACHUSETTS FALLEN FIREFIGHTERS</BusinessNameLine1>
        <BusinessNameLine2>MEMORIAL FUND INC</BusinessNameLine2>
      </Name>
      <NameControl>MASS</NameControl>
      <Phone>6175234506</Phone>
      <USAddress>
        <AddressLine1>130 BOWDOIN STREET NO 709</AddressLine1>
        <City>BOSTON</City>
        <State>MA</State>
        <ZIPCode>02108</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ROBERT MCCARTHY</Name>
      <Title>TREASURER</Title>
      <Phone>6175234506</Phone>
      <DateSigned>2011-09-29</DateSigned>
    </Officer>
    <Preparer>
      <Phone>7816657100</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="RetDoc1039100001">X</Organization501c3>
      <GrossReceipts>168216</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>168191</ContributionsGiftsGrantsEtc>
      <InvestmentIncome>25</InvestmentIncome>
      <TotalRevenue>168216</TotalRevenue>
      <FeesAndOthPymtToIndContractors>44865</FeesAndOthPymtToIndContractors>
      <PrintingPublicationsPostage>983</PrintingPublicationsPostage>
      <OtherExpensesTotal>39142</OtherExpensesTotal>
      <TotalExpenses>84990</TotalExpenses>
      <ExcessOrDeficitForYear>83226</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>197884</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>0</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>281110</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>209575</BOY>
        <EOY>282875</EOY>
      </CashSavingsAndInvestments>
      <TotalAssets>
        <BOY>209575</BOY>
        <EOY>282875</EOY>
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      <SumOfTotalLiabilities>
        <BOY>11691</BOY>
        <EOY>1765</EOY>
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      <NetAssetsOrFundBalances>
        <BOY>197884</BOY>
        <EOY>281110</EOY>
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      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>THE FUND WAS ESTABLISHED TO DESIGN, CONSTRUCT AND MAINTAIN A MEMORIAL FOR FIREFIGHTERS KILLED IN THE LINE OF DUTY.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>THE FUND CONTINUES TO MAINTAIN A MEMORIAL FOR FIREFIGHTERS KILLED IN THE LINE OF DUTY.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>57673</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>57673</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>NORMAN KNIGHT</PersonName>
        <AddressUS>
          <AddressLine1>100 COUNTRY DRIVE</AddressLine1>
          <City>WESTON</City>
          <State>MA</State>
          <ZIPCode>02493</ZIPCode>
        </AddressUS>
        <Title>PRESIDENT</Title>
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        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ROBERT MCCARTHY</PersonName>
        <AddressUS>
          <AddressLine1>71 BROMFIELD STREET</AddressLine1>
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          <State>MA</State>
          <ZIPCode>02472</ZIPCode>
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        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>STEPHEN COAN</PersonName>
        <AddressUS>
          <AddressLine1>102 HUDSON ROAD</AddressLine1>
          <City>STOW</City>
          <State>MA</State>
          <ZIPCode>01775</ZIPCode>
        </AddressUS>
        <Title>CLERK</Title>
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        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>THOMAS GARRITY</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 141 20N INDIAN HEAD LANE</AddressLine1>
          <City>GILMANTON</City>
          <State>NH</State>
          <ZIPCode>03237</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>A MICHAEL MULLANE</PersonName>
        <AddressUS>
          <AddressLine1>50 BAYFIELD ROAD</AddressLine1>
          <City>NO QUINCY</City>
          <State>MA</State>
          <ZIPCode>02171</ZIPCode>
        </AddressUS>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>KENNETH DONNELLY</PersonName>
        <AddressUS>
          <AddressLine1>12 GRANDVIEW ROAD</AddressLine1>
          <City>ARLINGTON</City>
          <State>MA</State>
          <ZIPCode>02474</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
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        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MICHAEL MCCULLOUGH</PersonName>
        <AddressUS>
          <AddressLine1>19 WEST VAUGHAN STREET</AddressLine1>
          <City>LAKEVILLE</City>
          <State>MA</State>
          <ZIPCode>02347</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</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>
      <StatesWhereCopyOfReturnIsFiled>MA</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>ORGANIZATION</BusinessNameLine1>
        </NameBusiness>
        <AddressUS>
          <AddressLine1>130 BOWDOIN STREET</AddressLine1>
          <City>BOSTON</City>
          <State>MA</State>
          <ZIPCode>02108</ZIPCode>
        </AddressUS>
        <TelephoneNumber>6175234506</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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        <CurrentTaxYearMinus3Years>170806</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>168894</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>150567</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>168191</CurrentTaxYear>
        <Total>1099835</Total>
      </GiftsGrantsContribReceived170>
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        <CurrentTaxYearMinus4Years>441377</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>170806</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>168894</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>150567</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>168191</CurrentTaxYear>
        <Total>1099835</Total>
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      <PublicSupportTotal170>1099835</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>11587</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>2815</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>49</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>26</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>25</CurrentTaxYear>
        <Total>14502</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>1114337</TotalSupport>
      <PublicSupportPertcentage170>0.98700</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.98700</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <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>
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      <GeneralExplanation>
        <Identifier>OTHER INVESTMENT INCOME</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 4</ReturnReference>
        <Explanation>OTHER INCOME-EZ 25..</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>DESCRIPTION: BANK CHARGES . AMOUNT: 90. DESCRIPTION: CONTRACT LABOR . AMOUNT: 4,125. DESCRIPTION: EVENT EXPENSE . AMOUNT: 17,098. DESCRIPTION: MAINTENANCE . AMOUNT: 15,385. DESCRIPTION: SUPPLIES . AMOUNT: 1,175. DESCRIPTION: TELEPHONE . AMOUNT: 201. DESCRIPTION: FILING FEES . AMOUNT: 118. DESCRIPTION: MISCELLANEOUS . AMOUNT: 950. TOTAL TO FORM 990-EZ, LINE 16: 39,142.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER LIABILITIES</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 26</ReturnReference>
        <Explanation>DESCRIPTION: OTHER LIABILITIES-EZ . BEG. OF YEAR AMOUNT: 11,691. END OF YEAR AMOUNT: 1,765.</Explanation>
      </GeneralExplanation>
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      <Declaration>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</Declaration>
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