﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2009v1.7">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-05-11T15:39:06-05:00</Timestamp>
    <TaxPeriodEndDate>2010-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Edelstein and Company LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>160 Federal Street 9th Floor</AddressLine1>
        <City>Boston</City>
        <State>MA</State>
        <ZIPCode>021101772</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2009-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>042104304</EIN>
      <Name>
        <BusinessNameLine1>Hills &amp; Falls Community Nursery School</BusinessNameLine1>
      </Name>
      <NameControl>HILL</NameControl>
      <Phone>6179642086</Phone>
      <USAddress>
        <AddressLine1>c/o St Marys Church 258 Concord</AddressLine1>
        <AddressLine2>Street</AddressLine2>
        <City>Newton Lower Falls</City>
        <State>MA</State>
        <ZIPCode>02462</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>SHANA GONDELMAN</Name>
      <Title>CO-CFO, 2009-2010</Title>
      <Phone>6179642086</Phone>
      <DateSigned>2011-05-06</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>ALFONSO PERILLO</Name>
      <Phone>6172276161</Phone>
      <DatePrepared>2011-05-02</DatePrepared>
    </Preparer>
    <TaxYear>2009</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc10044900000 RetDoc10045800000">
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>HTTP://HILLSANDFALLS.ORG</WebSite>
      <Organization501c typeOf501cOrganization="3" referenceDocumentId="RetDoc1039100001">X</Organization501c>
      <GrossReceipts>331089</GrossReceipts>
      <ProgramServiceRevenue>301448</ProgramServiceRevenue>
      <InvestmentIncome>1323</InvestmentIncome>
      <SpecialEventsGrossRevenue>25608</SpecialEventsGrossRevenue>
      <SpecialEventsDirectExpenses>2049</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>23559</SpecialEventsNetIncomeLoss>
      <GrossSalesOfInventory>2710</GrossSalesOfInventory>
      <CostOfGoodsSold>1928</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>782</GroProfitLossSalesOfInventory>
      <TotalRevenue>327112</TotalRevenue>
      <SalariesOtherCompEmplBenefits>231919</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>6290</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>36077</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>1355</PrintingPublicationsPostage>
      <OtherExpensesTotal referenceDocumentId="RetDoc2020500001">38553</OtherExpensesTotal>
      <TotalExpenses>314194</TotalExpenses>
      <ExcessOrDeficitForYear>12918</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>149885</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>162803</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>228524</BOY>
        <EOY>260493</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal referenceDocumentId="RetDoc2022800001">
        <BOY>27531</BOY>
        <EOY>21863</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>256055</BOY>
        <EOY>282356</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities referenceDocumentId="RetDoc2022900001">
        <BOY>106170</BOY>
        <EOY>119553</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>149885</BOY>
        <EOY>162803</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>AT HILLS AND FALLS, THE FOCUS OF OUR NURSERY SCHOOL PROGRAM IS ON THE CHILD'S WHOLE SOCIAL, EMOTIONAL, COGNITIVE AND PHYSICAL DEVELOPMENT. TEACHERS COLLABORATE TO DEVELOP THEMES AND CREATIVE ACTIVITIES THAT INTEGRATE SENSORY EXPERIENCES, PRE-READING AND PRE-MATH CONCEPTS, SCIENCE, SOCIAL STUDIES, ART, SOCIAL AND SELF-HELP SKILLS.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>NURSERY SCHOOL PROGRAM ATTENDED BY 44 CHILDREN DURING THE 2009-2010 SCHOOL YEAR.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>260005</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>260005</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Kate McLEOD</PersonName>
        <AddressUS>
          <AddressLine1>258 CONCORD STREET</AddressLine1>
          <City>NEWTON LOWER FALLS</City>
          <State>MA</State>
          <ZIPCode>02462</ZIPCode>
        </AddressUS>
        <Title>CO-PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>25.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Lesley Prowda</PersonName>
        <AddressUS>
          <AddressLine1>258 CONCORD STREET</AddressLine1>
          <City>NEWTON LOWER FALLS</City>
          <State>MA</State>
          <ZIPCode>02462</ZIPCode>
        </AddressUS>
        <Title>CO-PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>14.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Shana Gondelman</PersonName>
        <AddressUS>
          <AddressLine1>258 CONCORD STREET</AddressLine1>
          <City>NEWTON LOWER FALLS</City>
          <State>MA</State>
          <ZIPCode>02462</ZIPCode>
        </AddressUS>
        <Title>CO-CFO</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Anita Rosenfeld</PersonName>
        <AddressUS>
          <AddressLine1>258 CONCORD STREET</AddressLine1>
          <City>NEWTON LOWER FALLS</City>
          <State>MA</State>
          <ZIPCode>02462</ZIPCode>
        </AddressUS>
        <Title>CO-CFO</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Lisa FurnalD</PersonName>
        <AddressUS>
          <AddressLine1>258 CONCORD STREET</AddressLine1>
          <City>NEWTON LOWER FALLS</City>
          <State>MA</State>
          <ZIPCode>02462</ZIPCode>
        </AddressUS>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>SarAH ROSE</PersonName>
        <AddressUS>
          <AddressLine1>258 CONCORD STREET</AddressLine1>
          <City>NEWTON LOWER FALLS</City>
          <State>MA</State>
          <ZIPCode>02462</ZIPCode>
        </AddressUS>
        <Title>REGISTRATION CO-CHAIR/DIRECTO</Title>
        <AvgHoursPerWkDevotedToPosition>9.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Amy Olivier</PersonName>
        <AddressUS>
          <AddressLine1>258 CONCORD STREET</AddressLine1>
          <City>NEWTON LOWER FALLS</City>
          <State>MA</State>
          <ZIPCode>02462</ZIPCode>
        </AddressUS>
        <Title>REGISTRATION CO-CHAIR/DIRECTO</Title>
        <AvgHoursPerWkDevotedToPosition>7.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>LaUren Fryberger</PersonName>
        <AddressUS>
          <AddressLine1>258 CONCORD STREET</AddressLine1>
          <City>NEWTON LOWER FALLS</City>
          <State>MA</State>
          <ZIPCode>02462</ZIPCode>
        </AddressUS>
        <Title>FUNDRAISING CO-CHAIR/DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>2.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Liana Lane</PersonName>
        <AddressUS>
          <AddressLine1>258 CONCORD STREET</AddressLine1>
          <City>NEWTON LOWER FALLS</City>
          <State>MA</State>
          <ZIPCode>02462</ZIPCode>
        </AddressUS>
        <Title>FUNDRAISING CO-CHAIR/DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>2.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Barbara Brousal</PersonName>
        <AddressUS>
          <AddressLine1>258 CONCORD STREET</AddressLine1>
          <City>NEWTON LOWER FALLS</City>
          <State>MA</State>
          <ZIPCode>02462</ZIPCode>
        </AddressUS>
        <Title>MARKETING CHAIR/DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Alison Albers</PersonName>
        <AddressUS>
          <AddressLine1>258 CONCORD STREET</AddressLine1>
          <City>NEWTON LOWER FALLS</City>
          <State>MA</State>
          <ZIPCode>02462</ZIPCode>
        </AddressUS>
        <Title>EDCUATION CHAIR/DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>10.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>KARA THORTON</PersonName>
        <AddressUS>
          <AddressLine1>258 CONCORD STREET</AddressLine1>
          <City>NEWTON LOWER FALLS</City>
          <State>MA</State>
          <ZIPCode>02462</ZIPCode>
        </AddressUS>
        <Title>EQUIPMENT CHAIR/DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>3.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Emily Sonier</PersonName>
        <AddressUS>
          <AddressLine1>258 CONCORD STREET</AddressLine1>
          <City>NEWTON LOWER FALLS</City>
          <State>MA</State>
          <ZIPCode>02462</ZIPCode>
        </AddressUS>
        <Title>HOSPITALITY CHAIR/DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>2.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>CATHERINE BURRELL</PersonName>
        <AddressUS>
          <AddressLine1>258 CONCORD STREET</AddressLine1>
          <City>NEWTON LOWER FALLS</City>
          <State>MA</State>
          <ZIPCode>02462</ZIPCode>
        </AddressUS>
        <Title>EXECUTIVE DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>35.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>53500</Compensation>
        <ContriToEmplBenefitPlansEtc>2000</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <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>
        <NamePerson>SHANA GONDELMAN ANITA ROSENFELD</NamePerson>
        <AddressUS>
          <AddressLine1>258 CONCORD STREET</AddressLine1>
          <City>NEWTON LOWER FALLS</City>
          <State>MA</State>
          <ZIPCode>02462</ZIPCode>
        </AddressUS>
        <TelephoneNumber>6179642086</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>0</EngageInLobbyingActivities>
      <OperatingSchool referenceDocumentId="RetDoc1040400001">1</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>0</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <School170b1Aii>X</School170b1Aii>
    </IRS990ScheduleA>
    <IRS990ScheduleE documentId="RetDoc1040400001">
      <NondiscriminatoryPolicyStmt>1</NondiscriminatoryPolicyStmt>
      <PolicyStatementInBrochuresEtc>1</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>1</PolicyPublViaBroadcastMedia>
      <PubViaBroadcastMediaExpln>THE SCHOOL'S NON-DISCRIMINATION POLICY IS PUBLISHED IN THE BROCHURE GIVEN TO EVERYONE INTERESTED IN LEARNING ABOUT HILLS &amp; FALLS. THE ORGANIZATION'S WEBSITE ALSO STATES THE POLICY.</PubViaBroadcastMediaExpln>
      <MaintRacialCompositionRecords>1</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>1</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>1</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>1</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>0</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>0</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>0</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>0</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>0</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>0</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>0</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>0</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>0</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>0</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>1</ComplianceWithRevProc7550>
    </IRS990ScheduleE>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <EventsInformation>
        <NameOfEvent1>SILENT AUCTION</NameOfEvent1>
        <GrossReceiptsEvent1>24479</GrossReceiptsEvent1>
        <GrossRevenueEvent1>24479</GrossRevenueEvent1>
        <OtherDirectExpensesEvent1>2049</OtherDirectExpensesEvent1>
        <GrossReceiptsTotal>24479</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>24479</GrossRevenueTotalEvents>
        <OtherDirectExpensesTotalEvents>2049</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>2049</DirectExpenseSummaryEvents>
        <NetIncomeSummary>22430</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc10045800000">
      <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>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>