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    <Timestamp>2011-05-16T15:09:06-05:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
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        <BusinessNameLine1>HEALD HOFFMEISTER &amp; CO INC</BusinessNameLine1>
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        <City>BUZZARDS BAY</City>
        <State>MA</State>
        <ZIPCode>02532</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
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      <Name>
        <BusinessNameLine1>LEWIS BAY RESEARCH CENTER INC</BusinessNameLine1>
      </Name>
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      <Phone>5087371246</Phone>
      <USAddress>
        <AddressLine1>746 GREAT ISLAND ROAD</AddressLine1>
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        <State>MA</State>
        <ZIPCode>02673</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>RULON WILCOX</Name>
      <Title>PRESIDENT/TREASURER</Title>
      <Phone>5087371246</Phone>
      <DateSigned>2011-05-16</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>JILL B TREEFUL</Name>
      <Phone>5087596761</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <GrossReceipts>69446</GrossReceipts>
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      <TotalRevenue>69446</TotalRevenue>
      <SalariesOtherCompEmplBenefits>6600</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>9561</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>6732</OccupancyRentUtilitiesAndMaint>
      <OtherExpensesTotal>29087</OtherExpensesTotal>
      <TotalExpenses>51980</TotalExpenses>
      <ExcessOrDeficitForYear>17466</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>89643</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>0</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>107109</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>21781</BOY>
        <EOY>328</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <BOY>67862</BOY>
        <EOY>106781</EOY>
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        <EOY>107109</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>LEWIS BAY POLLUTION PREVENTION</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>TO HELP PREVENT FURTHER COASTAL POLLUTION IN LEWIS BAY USING A NETWORK OF ENVIRONMENTAL MONITORING.</DescriptionProgramServiceAccom>
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        <PersonName>ALLAN GODDARD</PersonName>
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      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MORRIS I JOHNSON</PersonName>
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      <StatesWhereCopyOfReturnIsFiled>MA</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>LINDEL MANAGEMENT</BusinessNameLine1>
        </NameBusiness>
        <AddressUS>
          <AddressLine1>12 SPINNAKER STREET</AddressLine1>
          <City>SANDWICH</City>
          <State>MA</State>
          <ZIPCode>02563</ZIPCode>
        </AddressUS>
        <TelephoneNumber>5084779664</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>0</TransactionWithControlEntity>
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      <OperatingSchool>0</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>0</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
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        <CurrentTaxYearMinus1Year>17671</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>69446</CurrentTaxYear>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <AggregateContributions>RESTRICTED</AggregateContributions>
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      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>DESCRIPTION: DEPRECIATION. AMOUNT: 14,198. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 2,684. DESCRIPTION: LICENSE AND REGISTRATION. AMOUNT: 399. DESCRIPTION: ADVERTISING AND PROMOTION. AMOUNT: 494. DESCRIPTION: AQUACULTURE SUPPLIES. AMOUNT: 10,431. DESCRIPTION: MISCELLANEOUS. AMOUNT: 881. TOTAL TO FORM 990-EZ, LINE 16: 29,087.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 24</ReturnReference>
        <Explanation>DESCRIPTION: CONSTRUCTION IN PROCESS. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 49,717. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 67,862. END OF YEAR AMOUNT: 57,064.</Explanation>
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      <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>
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