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    <Timestamp>2011-11-13T14:19:45-06:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
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        <BusinessNameLine1>CONNER &amp; ASSOCIATES LLP</BusinessNameLine1>
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        <City>WESTLAKE</City>
        <State>OH</State>
        <ZIPCode>44145</ZIPCode>
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      <Name>
        <BusinessNameLine1>E MANDELL AND BETSY DEWINDT FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>EMAN</NameControl>
      <USAddress>
        <AddressLine1>36 RIVERVIEW ROAD</AddressLine1>
        <City>HOBE SOUND</City>
        <State>FL</State>
        <ZIPCode>33455</ZIPCode>
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    </Filer>
    <Officer>
      <Name>E Mandel de Windt</Name>
      <Title>President</Title>
      <Phone>7722197675</Phone>
      <DateSigned>2011-11-14</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Scott Simmerly</Name>
      <Phone>4406170391</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
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        <CapitalGainsAndLossesInfo>
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          <GrossSalesPrice>10000</GrossSalesPrice>
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        </CapitalGainsAndLossesInfo>
        <CapitalGainsAndLossesInfo>
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        <GrantsToIndividuals>false</GrantsToIndividuals>
        <GrantsToOrganizations>false</GrantsToOrganizations>
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          <PersonName>E MANDELL DE WINDT</PersonName>
          <USAddress>
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            <City>HOBE SOUND</City>
            <State>FL</State>
            <ZIPCode>33455</ZIPCode>
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          <PersonName>PAMELA BURKE</PersonName>
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            <State>OH</State>
            <ZIPCode>44094</ZIPCode>
          </USAddress>
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        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>DANA DE WINDT</PersonName>
          <USAddress>
            <AddressLine1>4500 SW LAPOLMA DR</AddressLine1>
            <City>PALM CITY</City>
            <State>FL</State>
            <ZIPCode>33490</ZIPCode>
          </USAddress>
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      </SummaryOfDirectCharitableActy>
      <SumOfProgramRelatedInvestments />
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        <DistributableAmountBeforeDed>10576</DistributableAmountBeforeDed>
        <DistributableAmountAsAdjusted>10576</DistributableAmountAsAdjusted>
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        <ProgramRelatedInvestmentsTotal>0</ProgramRelatedInvestmentsTotal>
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        <AmountsSetAsideCashDistriTest>0</AmountsSetAsideCashDistriTest>
        <QualifyingDistributions>14000</QualifyingDistributions>
        <AdjQualifyingDistributions>14000</AdjQualifyingDistributions>
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      <UndistributedIncome>
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        <PriorYear1>2008</PriorYear1>
        <PriorYear2>2007</PriorYear2>
        <PriorYear3>2006</PriorYear3>
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        <ContributingManager>E M DEWINDT 36 RIVERVIEW ROAD H</ContributingManager>
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          <RecipientBusinessName>
            <BusinessNameLine1>Boys &amp; Girls Club of Stuat Florida</BusinessNameLine1>
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            <State>FL</State>
            <ZIPCode>33475</ZIPCode>
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        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>United Way Martin County</BusinessNameLine1>
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          <RecipientUSAddress>
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            <State>FL</State>
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          <RecipientRelationship>none</RecipientRelationship>
          <RecipientFoundationStatus>public charity</RecipientFoundationStatus>
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        <Category>FOREIGN TAXES ON INVEST INCOME</Category>
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