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    <Timestamp>2011-05-10T14:32:16-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>EMILY W HILLSMAN CPA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>914 OTTO ST/PO BOX 307</AddressLine1>
        <City>BROOKSHIRE</City>
        <State>TX</State>
        <ZIPCode>77423</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990PF</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>237100952</EIN>
      <Name>
        <BusinessNameLine1>BROOKSHIRE YOUTH FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>BROO</NameControl>
      <Phone>2813756448</Phone>
      <USAddress>
        <AddressLine1>PO BOX 307</AddressLine1>
        <City>BROOKSHIRE</City>
        <State>TX</State>
        <ZIPCode>77423</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>HARRIS GARRETT</Name>
      <Title>TRUSTEE</Title>
      <Phone>2813756448</Phone>
      <DateSigned>2011-05-10</DateSigned>
    </Officer>
    <Preparer>
      <Name>EMILY W HILLSMAN</Name>
      <Phone>2813756448</Phone>
      <DatePrepared>2011-05-10</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AnalysisOfRevenueAndExpenses>
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        <CapitalGainNetIncmNetInvstIncm>0</CapitalGainNetIncmNetInvstIncm>
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        <TotalExpensesNetInvstIncm>0</TotalExpensesNetInvstIncm>
        <TotalExpensesDsbrsChrtblPrps>0</TotalExpensesDsbrsChrtblPrps>
        <ExcessOfRevenueOverExpenses>0</ExcessOfRevenueOverExpenses>
        <NetInvestmentIncome>0</NetInvestmentIncome>
      </AnalysisOfRevenueAndExpenses>
      <BalanceSheets>
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        <CashEOY>320</CashEOY>
        <CashEOYFMV>320</CashEOYFMV>
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        <CapitalStockEOY>12641</CapitalStockEOY>
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        <TotalNetAssetsEOY>12641</TotalNetAssetsEOY>
        <TotalLiabilitiesNetAssetsBOY>12641</TotalLiabilitiesNetAssetsBOY>
        <TotalLiabilitiesNetAssetsEOY>12641</TotalLiabilitiesNetAssetsEOY>
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      <ChangesInNetAssetsFundBalances>
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        <TaxUnderSection511>0</TaxUnderSection511>
        <TaxBasedOnInvestmentIncome>0</TaxBasedOnInvestmentIncome>
        <AmountCreditedToNextYear>0</AmountCreditedToNextYear>
      </ExciseTaxBasedOnInvestmentIncm>
      <StatementsRegardingActivities>
        <LegislativePoliticalActivities>false</LegislativePoliticalActivities>
        <MoreThan100Spent>false</MoreThan100Spent>
        <Form1120POLFiled>false</Form1120POLFiled>
        <ActivitiesNotPrevReported>false</ActivitiesNotPrevReported>
        <ChangesToArticlesOrBylaws>false</ChangesToArticlesOrBylaws>
        <UnrelatedBusIncomeOver1000>false</UnrelatedBusIncomeOver1000>
        <Form990TFiled>false</Form990TFiled>
        <TerminationEtc>false</TerminationEtc>
        <RequirementsOfSect508e>true</RequirementsOfSect508e>
        <AtLeast5000InAssets>true</AtLeast5000InAssets>
        <StatesFiledWith>TX</StatesFiledWith>
        <Form990PFFiledWithAG>true</Form990PFFiledWithAG>
        <PrivateOperatingFoundation>false</PrivateOperatingFoundation>
        <NewSubstantialContributors>false</NewSubstantialContributors>
        <InterestInControlledEntity>false</InterestInControlledEntity>
        <ApplicableInsuranceContract>false</ApplicableInsuranceContract>
        <ComplyWithPublicInspectionRqr>true</ComplyWithPublicInspectionRqr>
        <WebsiteAddress>N/A</WebsiteAddress>
        <BooksInCareOfPersonName>EMILY HILLSMAN</BooksInCareOfPersonName>
        <BooksInCareOfPhoneNumber>2813756448</BooksInCareOfPhoneNumber>
        <BooksInCareOfUSAddress>
          <AddressLine1>914 OTTO ST</AddressLine1>
          <City>BROOKSHIRE</City>
          <State>TX</State>
          <ZIPCode>77423</ZIPCode>
        </BooksInCareOfUSAddress>
        <ForeignBank>false</ForeignBank>
      </StatementsRegardingActivities>
      <StatementsRegardingActy4720>
        <SaleOrExchangeWithDsqflyPerson>false</SaleOrExchangeWithDsqflyPerson>
        <BorrowOrLendWithDsqflyPerson>false</BorrowOrLendWithDsqflyPerson>
        <FurnishedGoodsWithDsqflyPerson>false</FurnishedGoodsWithDsqflyPerson>
        <PayCompensationToDsqflyPerson>false</PayCompensationToDsqflyPerson>
        <TransferAssetsToDsqflyPerson>false</TransferAssetsToDsqflyPerson>
        <PaymentToGovernmentOffical>false</PaymentToGovernmentOffical>
        <UncorrectedPriorActs>false</UncorrectedPriorActs>
        <UndistributedIncomePriorYears>false</UndistributedIncomePriorYears>
        <BusinessHoldings>false</BusinessHoldings>
        <JeopardyInvestments>false</JeopardyInvestments>
        <UncorrectedJeopardyInvestments>false</UncorrectedJeopardyInvestments>
        <InfluenceLegislation>false</InfluenceLegislation>
        <InfluenceElection>false</InfluenceElection>
        <GrantsToIndividuals>false</GrantsToIndividuals>
        <GrantsToOrganizations>false</GrantsToOrganizations>
        <NoncharitablePurpose>false</NoncharitablePurpose>
        <RcvFundsToPayPrsnlBnftContract>false</RcvFundsToPayPrsnlBnftContract>
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        <ProhibitedTaxShelterTransactn>false</ProhibitedTaxShelterTransactn>
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          <PersonName>E D TURNER</PersonName>
          <USAddress>
            <AddressLine1>2815 DURKIN RD</AddressLine1>
            <City>BROOKSHIRE</City>
            <State>TX</State>
            <ZIPCode>77423</ZIPCode>
          </USAddress>
          <Title>Trustee</Title>
          <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
          <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>HARRIS C GARRETT</PersonName>
          <USAddress>
            <AddressLine1>3702 SIXTH ST</AddressLine1>
            <City>BROOKSHIRE</City>
            <State>TX</State>
            <ZIPCode>77423</ZIPCode>
          </USAddress>
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        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>LOYCE EHLERT</PersonName>
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            <State>TX</State>
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        </OfcrDirTrusteesOrKeyEmployee>
        <CompOfHighestPaidEmplNONE>NONE</CompOfHighestPaidEmplNONE>
        <TotNumberOfOthEmplPaidOver50k>0</TotNumberOfOthEmplPaidOver50k>
        <CompOfHghstPaidCntrctNONE>NONE</CompOfHghstPaidCntrctNONE>
        <TotNumberOfCntrctPaidOver50k>0</TotNumberOfCntrctPaidOver50k>
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      <MinimumInvestmentReturn>
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        <AvgMonthlyCashBalances>0</AvgMonthlyCashBalances>
        <FMVAllOtherNoncharitableAssets>0</FMVAllOtherNoncharitableAssets>
        <TotalFMVOfUnusedAssets>0</TotalFMVOfUnusedAssets>
        <AdjTotalFMVOfUnusedAssets>0</AdjTotalFMVOfUnusedAssets>
        <CashDeemedCharitable>0</CashDeemedCharitable>
        <NetNoncharitableAssets>0</NetNoncharitableAssets>
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      <DistributableAmount>
        <DistributableAmountAsAdjusted>0</DistributableAmountAsAdjusted>
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      <QualifyingDistributions>
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        <UndistributedIncomeCY>0</UndistributedIncomeCY>
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      <SupplementaryInformation>
        <ContributingManager>NONE</ContributingManager>
        <ShareholderManager>NONE</ShareholderManager>
        <OnlyContributesToPreselected>X</OnlyContributesToPreselected>
      </SupplementaryInformation>
      <TrnsfrTrRlnWithNoncharitableEO>
        <TrnsfrOfCashToNoncharitableEO>false</TrnsfrOfCashToNoncharitableEO>
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        <SalesOrExchangesOfAssets>false</SalesOrExchangesOfAssets>
        <PurchaseAssetsNoncharitableEO>false</PurchaseAssetsNoncharitableEO>
        <RentalOfFacilitiesEtc>false</RentalOfFacilitiesEtc>
        <ReimbursementArrangements>false</ReimbursementArrangements>
        <LoansOrLoanGuarantees>false</LoansOrLoanGuarantees>
        <PerformanceOfServicesEtc>false</PerformanceOfServicesEtc>
        <SharingOfFacilitiesEtc>false</SharingOfFacilitiesEtc>
        <RelationshipsNoncharitableEOs>false</RelationshipsNoncharitableEOs>
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    <AllOthProgRltdInvestmentsSch documentId="00000002">
      <AllOthProgRltdInvestments>
        <Description>NONE</Description>
      </AllOthProgRltdInvestments>
    </AllOthProgRltdInvestmentsSch>
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      <LandEtc>
        <CategoryOrItem>Land</CategoryOrItem>
        <CostOrOtherBasis>8071</CostOrOtherBasis>
        <BookValue>8071</BookValue>
      </LandEtc>
    </LandEtcSchedule2>
    <OtherAssetsSchedule documentId="00000004">
      <OtherAssets>
        <Description>25' x 30' building</Description>
        <BOYBookValue>4250</BOYBookValue>
        <EOYBookValue>4250</EOYBookValue>
        <EOYFMV>4250</EOYFMV>
      </OtherAssets>
    </OtherAssetsSchedule>
    <OtherAssetsSchedule documentId="00000005">
      <OtherAssets>
        <Description>25' x 30' building</Description>
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        <EOYBookValue>4250</EOYBookValue>
        <EOYFMV>4250</EOYFMV>
      </OtherAssets>
    </OtherAssetsSchedule>
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        <Description>25' x 30' building</Description>
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        <EOYBookValue>4250</EOYBookValue>
        <EOYFMV>4250</EOYFMV>
      </OtherAssets>
    </OtherAssetsSchedule>
  </ReturnData>
</Return>