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    <Timestamp>2011-11-23T11:51:33-08:00</Timestamp>
    <TaxPeriodEndDate>2011-03-31</TaxPeriodEndDate>
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        <BusinessNameLine1>Steven W Haggard CPA</BusinessNameLine1>
      </PreparerFirmBusinessName>
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        <AddressLine1>PO Box 5288</AddressLine1>
        <City>Santa Rosa</City>
        <State>CA</State>
        <ZIPCode>95402</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-04-01</TaxPeriodBeginDate>
    <Filer>
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      <Name>
        <BusinessNameLine1>Billy Foundation</BusinessNameLine1>
      </Name>
      <NameControl>BILL</NameControl>
      <USAddress>
        <AddressLine1>PO Box 12205</AddressLine1>
        <City>Santa Rosa</City>
        <State>CA</State>
        <ZIPCode>954062205</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Jim Hughson</Name>
      <Title>Secretary</Title>
      <Phone>7075451044</Phone>
      <DateSigned>2011-11-10</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Steven W Haggard</Name>
      <Phone>7075718802</Phone>
      <DatePrepared>2011-11-10</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>wwwthebillysorg</WebSite>
      <Organization501c3 referenceDocumentId="990A">X</Organization501c3>
      <GrossReceipts>143837</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
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      <ProgramServiceRevenue>124559</ProgramServiceRevenue>
      <TotalRevenue>143837</TotalRevenue>
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      <PrintingPublicationsPostage>2548</PrintingPublicationsPostage>
      <OtherExpensesTotal>32558</OtherExpensesTotal>
      <TotalExpenses>140423</TotalExpenses>
      <ExcessOrDeficitForYear>3414</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>68621</NetAssetsOrFundBalancesBOY>
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      <CashSavingsAndInvestments>
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        <EOY>18300</EOY>
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      <LandAndBuildings>
        <BOY>1093</BOY>
        <EOY>1093</EOY>
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      <OtherAssetsTotal>
        <BOY>52223</BOY>
        <EOY>54126</EOY>
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      <TotalAssets>
        <BOY>72360</BOY>
        <EOY>73519</EOY>
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      <SumOfTotalLiabilities>
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        <EOY>1484</EOY>
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      <NetAssetsOrFundBalances>
        <BOY>68621</BOY>
        <EOY>72035</EOY>
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      <PrimaryExemptPurpose>Information education and other services</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Produce events for gay and bisexual men friends and family to meet in a safe and caring environment</DescriptionProgramServiceAccom>
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          <State>CA</State>
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        <PersonName>Robert Cline</PersonName>
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          <State>CA</State>
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        <Title>Treasurer</Title>
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        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
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          <State>CA</State>
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        <PersonName>Bill Blackburn</PersonName>
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          <ZIPCode>954062205</ZIPCode>
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        <PersonName>Jim Stockton</PersonName>
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      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
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          <State>CA</State>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <OperatingSchool referenceDocumentId="990E">false</OperatingSchool>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
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      <InvestmentIncomePercentage>0.00000</InvestmentIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
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        <Identifier>01. Description of other expenses (Part I, line 16)</Identifier>
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      <GeneralExplanation>
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