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    <Timestamp>2011-11-10T16:04:34-05:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>THOMAS A LAWLER CPA PC</BusinessNameLine1>
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        <AddressLine1>1 ALBION STREET</AddressLine1>
        <City>Wakefield</City>
        <State>MA</State>
        <ZIPCode>01880</ZIPCode>
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      <Name>
        <BusinessNameLine1>CELL PHONES FOR SOLDIERS INC</BusinessNameLine1>
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        <City>NORWELL</City>
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      <Title>PRESIDENT</Title>
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      <DateSigned>2011-11-08</DateSigned>
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    <Preparer>
      <Name>Thomas A Lawler</Name>
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          <NamePerson>ROBERT BERGQUIST</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>1099 SERVICES</Relationship>
        <AmountOfTransaction>900</AmountOfTransaction>
        <DescriptionOfTransaction>SERVICES</DescriptionOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
      </Form990ScheduleLPartIV>
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>BRITANNEY BERGQUIST</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>1099 SERVICES</Relationship>
        <AmountOfTransaction>550</AmountOfTransaction>
        <DescriptionOfTransaction>SERVICES</DescriptionOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleM documentId="990M">
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>CELL PHONES SOLD TO RECYC</Description>
        <NumberOfContributions>1000000</NumberOfContributions>
      </OtherNonCashContributionsTable>
      <Form990ScheduleMPartII>
        <Explanation>CELL PHONES ARE ROUTINELY DONATED BY DONORS THESE ARE SHIPPED TO THE RECYCLER WHO INSPECTS THE PHONES AND DETERMINES THE APPROPRIATE PRICE TO BE PAID PER THE AGREEMENT WITH THE ORGANIZATION</Explanation>
      </Form990ScheduleMPartII>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="990O">
      <GeneralExplanation>
        <Identifier>01. Officer, directors, etc. family relationship (Part VI, line 2)</Identifier>
        <Explanation>ROBERT AND GAIL BERGQUIST ARE OFFICERS DIRECTORS AND FOUNDERS AND THEY ARE MARRIED</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>02. Form 990 governing body review (Part VI, line 11)</Identifier>
        <Explanation>FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>03. Conflict of interest policy compliance (Part VI, line 12c)</Identifier>
        <Explanation>COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS MONITORED BY PERIODIC REVIEWS BY THE BOARD OF DIRECTORS IN CONJUNCTION WITH ADVICE OF LEGAL COUNCIL AND OUTSIDE ACCOUNTANT</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>04. Governing documents, etc, available to public (Part VI, line 19)</Identifier>
        <Explanation>DOCUMENTS ARE MADE PUBLIC ON GUIDESTARCOM AND UPON REQUEST</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>05. General explanation attachment</Identifier>
        <Explanation>THE ORGANIZATION IS REQUIRED TO PROVIDE A COPY OF FORM 990 IN VIRTUALLY EVERY STATE</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>