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    <Timestamp>2011-05-13T15:30:30-04:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>Terry S Morris CPA PA</BusinessNameLine1>
      </PreparerFirmBusinessName>
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        <AddressLine1>1218G John B White Sr Blvd</AddressLine1>
        <City>Spartanburg</City>
        <State>SC</State>
        <ZIPCode>29306</ZIPCode>
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    <Filer>
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      <Name>
        <BusinessNameLine1>Bethlehem Center</BusinessNameLine1>
      </Name>
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      <USAddress>
        <AddressLine1>P O Box 3501</AddressLine1>
        <City>Spartanburg</City>
        <State>SC</State>
        <ZIPCode>29306</ZIPCode>
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    </Filer>
    <Officer>
      <Name>Paula Wiggs</Name>
      <Title>Ex Director</Title>
      <DateSigned>2011-05-12</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
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      <Phone>8645747010</Phone>
      <DatePrepared>2011-05-12</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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        <ZIPCode>29307</ZIPCode>
      </AddressPrincipalOfficerUS>
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      <WebSite>www.bethlehemctr.org</WebSite>
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      <YearFormation>1968</YearFormation>
      <StateLegalDomicile>SC</StateLegalDomicile>
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      <TotalNbrVolunteers>251</TotalNbrVolunteers>
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      <TaxableDistributions>false</TaxableDistributions>
      <DistributionToDonor>false</DistributionToDonor>
      <IndoorTanningServices>false</IndoorTanningServices>
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          <State>SC</State>
          <ZIPCode>29306</ZIPCode>
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        <Fundraising>3706</Fundraising>
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      </FeesForServicesAccounting>
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        <Fundraising>741</Fundraising>
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      <OtherExpenses>
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      <OtherExpenses>
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        <Fundraising>5336</Fundraising>
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      <TotalOfBookValueLandBuildings>78214</TotalOfBookValueLandBuildings>
      <TotalRevenue>284585</TotalRevenue>
      <TotalExpenses>297201</TotalExpenses>
      <ExcessOrDeficitForYear>-12616</ExcessOrDeficitForYear>
      <NetUnrealizedGLOnInvestments>705</NetUnrealizedGLOnInvestments>
      <DonatedServicesAndFacilities>-26166</DonatedServicesAndFacilities>
      <TotalAdjustments>-25461</TotalAdjustments>
      <ExcessOrDeficitPerFS>-38077</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>285290</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>705</NetUnrealizedGainsInvestments>
      <RevenueNotRptdF990>705</RevenueNotRptdF990>
      <RevenueSubtotal>284585</RevenueSubtotal>
      <TotalRevenuePerForm990>284585</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>323367</TotExpensesEtcAuditedFinclStmt>
      <DonatedServicesUseOfFacilities>26166</DonatedServicesUseOfFacilities>
      <ExpensesNotRptdF990>26166</ExpensesNotRptdF990>
      <ExpensesSubtotal>297201</ExpensesSubtotal>
      <TotalExpensesPerForm990>297201</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="990G">
      <EventsInformation>
        <NameOfEvent1>Pin Sales</NameOfEvent1>
        <GrossReceiptsEvent1>52053</GrossReceiptsEvent1>
        <GrossRevenueEvent1>52053</GrossRevenueEvent1>
        <RentFacilityCostsEvent1>6622</RentFacilityCostsEvent1>
        <OtherDirectExpensesEvent1>25616</OtherDirectExpensesEvent1>
        <NameOfEvent2>Thrift Shop</NameOfEvent2>
        <GrossReceiptsEvent2>9204</GrossReceiptsEvent2>
        <GrossRevenueEvent2>9204</GrossRevenueEvent2>
        <RentFacilityCostsEvent2>9000</RentFacilityCostsEvent2>
        <TotalNumberOfOtherEvents>1</TotalNumberOfOtherEvents>
        <GrossReceiptsOtherEvents>5915</GrossReceiptsOtherEvents>
        <GrossRevenueOtherEvents>5915</GrossRevenueOtherEvents>
        <GrossReceiptsTotal>67172</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>67172</GrossRevenueTotalEvents>
        <RentFacilityCostsTotalEvents>15622</RentFacilityCostsTotalEvents>
        <OtherDirectExpensesTotalEvents>25616</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>41238</DirectExpenseSummaryEvents>
        <NetIncomeSummary>25934</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleM documentId="990M">
      <FoodInventory>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>52</NumberOfContributions>
        <NoncashContribsRptdF990>27634</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>fair market value</MethodOfDeterminingRevenues>
      </FoodInventory>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="990O">
      <GeneralExplanation>
        <Identifier>01. Form 990 governing body review (Part VI, line 11)</Identifier>
        <Explanation>Executive Director reviews and makes available for the board if they wish to review</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>02. CEO, executive director, top management comp (Part VI, line 15a)</Identifier>
        <Explanation>Board determines compensation</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>03. Governing documents, etc, available to public (Part VI, line 19)</Identifier>
        <Explanation>Available upon request</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>04. Explanation of other changes in net assets or fund balances (Part XI, line 5)</Identifier>
        <Explanation>705 Unrealized Gain on Investments</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>