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    <Timestamp>2011-05-13T14:29:47-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <ReturnType>990PF</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
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      <Name>
        <BusinessNameLine1>BAKER FOUNDATION INC</BusinessNameLine1>
      </Name>
      <NameControl>BAKE</NameControl>
      <Phone>5707240243</Phone>
      <USAddress>
        <AddressLine1>CITIZENS NORTHERN BANK TRUSTEE 90-9</AddressLine1>
        <City>WELLSBORO</City>
        <State>PA</State>
        <ZIPCode>16901</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>MICHAEL G CHARLES</Name>
      <Title>VICE PRESIDENT</Title>
      <Phone>5707240243</Phone>
      <DateSigned>2011-05-06</DateSigned>
    </Officer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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        <AmountCreditedToNextYear>0</AmountCreditedToNextYear>
      </ExciseTaxBasedOnInvestmentIncm>
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        <ApplicableInsuranceContract>false</ApplicableInsuranceContract>
        <ComplyWithPublicInspectionRqr>true</ComplyWithPublicInspectionRqr>
        <WebsiteAddress>N/A</WebsiteAddress>
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          <BusinessNameLine1>CITIZENS &amp; NORTHERN BANK</BusinessNameLine1>
        </BooksInCareOfBusinessName>
        <BooksInCareOfPhoneNumber>5707240243</BooksInCareOfPhoneNumber>
        <BooksInCareOfUSAddress>
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          <City>WELLSBORO</City>
          <State>PA</State>
          <ZIPCode>16901</ZIPCode>
        </BooksInCareOfUSAddress>
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        <InfluenceLegislation>false</InfluenceLegislation>
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          <USAddress>
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        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>DAVID E ROBBINS</PersonName>
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            <ZIPCode>16928</ZIPCode>
          </USAddress>
          <Title>DIRECTOR</Title>
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        </OfcrDirTrusteesOrKeyEmployee>
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            <ZIPCode>16920</ZIPCode>
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          <Title>DIRECTOR</Title>
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          <Title>DIRECTOR</Title>
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          </USAddress>
          <Title>TREASURER</Title>
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            <State>PA</State>
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          <Title>PRESIDENT</Title>
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          <Title>DIRECTOR</Title>
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            <State>PA</State>
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        <CompOfHghstPaidCntrctNONE>NONE</CompOfHghstPaidCntrctNONE>
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          <RecipientPhoneNumber>8143675524</RecipientPhoneNumber>
          <FormAndInfoAndMaterials>GENERALLY A LETTER OUTLINING PURPOSE OF GRANT REQUESTED AND</FormAndInfoAndMaterials>
          <SubmissionDeadlines>NONE</SubmissionDeadlines>
          <RestrictionsOnAwards>THE FOUNDATION IS ORGANIZED TO BENEFIT THE CITIZENS AND RESIDENTS OF</RestrictionsOnAwards>
        </AppicationSubmissionInfo>
        <AppicationSubmissionInfo>
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          <RecipientUSAddress>
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            <State>PA</State>
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          </RecipientUSAddress>
          <RecipientPhoneNumber>8143675524</RecipientPhoneNumber>
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        </AppicationSubmissionInfo>
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          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>147 MAPLE ST</AddressLine1>
            <City>WESTFIELD</City>
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            <ZIPCode>16950</ZIPCode>
          </RecipientUSAddress>
          <RecipientFoundationStatus>PUBLICCHARITY</RecipientFoundationStatus>
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        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>NORTHERN TIER RECREATION AUTHORITY</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>PO BOX 143</AddressLine1>
            <City>KNOXVILLE</City>
            <State>PA</State>
            <ZIPCode>16928</ZIPCode>
          </RecipientUSAddress>
          <RecipientFoundationStatus>PUBLICCHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>OPERATIONSFUNDING GENERAL</PurposeOfGrantOrContribution>
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        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>LOGAN SWEET</RecipientPersonName>
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            <AddressLine1>SUSQUEHANNA UNIVERSITY</AddressLine1>
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          </RecipientUSAddress>
          <RecipientRelationship>N/A</RecipientRelationship>
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          <Amount>1000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
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            <AddressLine1>CLARION UNIVERSITY</AddressLine1>
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            <ZIPCode>16928</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>N/A</RecipientRelationship>
          <RecipientFoundationStatus>INDIV</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>SCHOLARSHIP</PurposeOfGrantOrContribution>
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        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>NORTHERN TIOGA SCHOOL DISTRICT</BusinessNameLine1>
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          <RecipientUSAddress>
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            <City>ELKLAND</City>
            <State>PA</State>
            <ZIPCode>16920</ZIPCode>
          </RecipientUSAddress>
          <RecipientFoundationStatus>MUNICIPALGOVERNMENT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>ASSISTANCE PROGRAM ATFUND THE STUDENTELKLAND AREA H.S</PurposeOfGrantOrContribution>
          <Amount>1500</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>CHRISTOPHER HEITZENRATER</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>PENN STATE UNIVERSITY</AddressLine1>
            <City>ELKLAND</City>
            <State>PA</State>
            <ZIPCode>16920</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>N/A</RecipientRelationship>
          <RecipientFoundationStatus>INDIV</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>SCHOLARSHIPAWARDED</PurposeOfGrantOrContribution>
          <Amount>1000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>ASHLEY LYON</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>INDIANA UNIVERSITY OF PA</AddressLine1>
            <City>ELKLAND</City>
            <State>PA</State>
            <ZIPCode>16920</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>N/A</RecipientRelationship>
          <RecipientFoundationStatus>INDIV</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>SCHOLARSHIPAWARDED</PurposeOfGrantOrContribution>
          <Amount>1000</Amount>
        </GrantOrContriPaidDuringYear>
        <TotGrantOrContriPaidDuringYear>15500</TotGrantOrContriPaidDuringYear>
      </SupplementaryInformation>
      <AnalysisIncomeProducingActy>
        <IntOnSavingsAndTempCashInvst>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>1</ExclusionAmount>
        </IntOnSavingsAndTempCashInvst>
        <DividendsAndIntFromSecPartVII>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>7909</ExclusionAmount>
        </DividendsAndIntFromSecPartVII>
        <GainSalesAssetsOthThanInvntry>
          <ExclusionCode>18</ExclusionCode>
          <ExclusionAmount>-2972</ExclusionAmount>
        </GainSalesAssetsOthThanInvntry>
        <SubtotalsPartXVIA>
          <ExclusionAmount>4938</ExclusionAmount>
        </SubtotalsPartXVIA>
        <TotalPartXVIA>4938</TotalPartXVIA>
      </AnalysisIncomeProducingActy>
      <TrnsfrTrRlnWithNoncharitableEO>
        <TrnsfrOfCashToNoncharitableEO>false</TrnsfrOfCashToNoncharitableEO>
        <TrnsfrOthAssetsNoncharitableEO>false</TrnsfrOthAssetsNoncharitableEO>
        <SalesOrExchangesOfAssets>false</SalesOrExchangesOfAssets>
        <PurchaseAssetsNoncharitableEO>false</PurchaseAssetsNoncharitableEO>
        <RentalOfFacilitiesEtc>false</RentalOfFacilitiesEtc>
        <ReimbursementArrangements>false</ReimbursementArrangements>
        <LoansOrLoanGuarantees>false</LoansOrLoanGuarantees>
        <PerformanceOfServicesEtc>false</PerformanceOfServicesEtc>
        <SharingOfFacilitiesEtc>false</SharingOfFacilitiesEtc>
        <RelationshipsNoncharitableEOs>false</RelationshipsNoncharitableEOs>
      </TrnsfrTrRlnWithNoncharitableEO>
    </IRS990PF>
    <AllOthProgRltdInvestmentsSch documentId="00000002">
      <AllOthProgRltdInvestments>
        <Description>NOT APPLICABLE</Description>
      </AllOthProgRltdInvestments>
    </AllOthProgRltdInvestmentsSch>
    <OtherIncomeSchedule2 documentId="00000003">
      <OtherIncome>
        <Description>ELEC COOP CAPITAL REFUND</Description>
        <RevenueAndExpensesPerBooks>41</RevenueAndExpensesPerBooks>
        <NetInvestmentIncome>41</NetInvestmentIncome>
      </OtherIncome>
    </OtherIncomeSchedule2>
  </ReturnData>
</Return>