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    <Timestamp>2011-06-14T08:30:46-07:00</Timestamp>
    <TaxPeriodEndDate>2011-02-28</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>FRENTZ DYER &amp; ASSOCIATES PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>120 NORTHPARK BLVD</AddressLine1>
        <City>COVINGTON</City>
        <State>LA</State>
        <ZIPCode>704335070</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-03-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>752976320</EIN>
      <Name>
        <BusinessNameLine1>THE JL FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>JLFO</NameControl>
      <Phone>2256981010</Phone>
      <USAddress>
        <AddressLine1>21223 WATERFRONT EAST DR</AddressLine1>
        <City>MAUREPAS</City>
        <State>LA</State>
        <ZIPCode>70449</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>C ARLEN BRAUD</Name>
      <Title>President</Title>
      <DateSigned>2011-06-14</DateSigned>
    </Officer>
    <Preparer>
      <Name>DENNIS K FRENTZ CPA</Name>
      <Phone>9858928776</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>WWW.JLFOUNDATION.ORG</WebSite>
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      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
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      <InvestmentIncome>1736</InvestmentIncome>
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      <FundraisingGrossIncome>0</FundraisingGrossIncome>
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      <CostOfGoodsSold>0</CostOfGoodsSold>
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      <GrantsAndSimilarAmountsPaid>126113</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>300</FeesAndOthPymtToIndContractors>
      <TotalExpenses>126413</TotalExpenses>
      <ExcessOrDeficitForYear>12832</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>156173</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>169005</NetAssetsOrFundBalancesEOY>
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        <BOY>156173</BOY>
        <EOY>169005</EOY>
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        <EOY>169005</EOY>
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      <NetAssetsOrFundBalances>
        <BOY>156173</BOY>
        <EOY>169005</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>TO PROVIDE SCHOLARSHIPS AND FINANCIAL ASSISTANCE TO LUEKEMIA PATIENTS AND THEIR FAMILIES.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>TO PROVIDE FINANCIAL ASSISTANCE TO FAMILIES OF LUEKEMIA PATIENTS</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>126113</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DR ROBERT W VEITH</PersonName>
        <AddressUS>
          <AddressLine1>6828 LOUIS XIV STREET</AddressLine1>
          <City>NEW ORLEANS</City>
          <State>LA</State>
          <ZIPCode>70124</ZIPCode>
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        <Title>Director</Title>
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        <PersonName>MELISSA H PELLEGRINI</PersonName>
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          <AddressLine1>17 WISTERIA LANE</AddressLine1>
          <City>COVINGTON</City>
          <State>LA</State>
          <ZIPCode>70448</ZIPCode>
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        <Title>Director</Title>
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        <PersonName>DANA B QUINLAN</PersonName>
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          <AddressLine1>404 COUNTRY CLUB DRIVE</AddressLine1>
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          <State>LA</State>
          <ZIPCode>70448</ZIPCode>
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        <Title>Director</Title>
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        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>LISA L BOUDREAUX</PersonName>
        <AddressUS>
          <AddressLine1>18430 LAKEFIELD DR</AddressLine1>
          <City>BATON ROUGE</City>
          <State>LA</State>
          <ZIPCode>70817</ZIPCode>
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        <Title>Director</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MICHELE L TERRELL</PersonName>
        <AddressUS>
          <AddressLine1>21223 WATERFRONT EAST DR</AddressLine1>
          <City>BATON ROUGE</City>
          <State>LA</State>
          <ZIPCode>70817</ZIPCode>
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        <Title>Director</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JANET C LESLIE</PersonName>
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          <AddressLine1>21223 WATERFRONT EAST DR</AddressLine1>
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          <ZIPCode>70449</ZIPCode>
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        <PersonName>ROBERT P LESLIE</PersonName>
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          <AddressLine1>21223 WATERFRONT EAST DR</AddressLine1>
          <City>MAUREPAS</City>
          <State>LA</State>
          <ZIPCode>70449</ZIPCode>
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        <Title>Vice President</Title>
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        <Compensation>0</Compensation>
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        <PersonName>MICHELLE O GALLAGHER</PersonName>
        <AddressUS>
          <AddressLine1>405 MILLWOOD DRIVE</AddressLine1>
          <City>COVINGTON</City>
          <State>LA</State>
          <ZIPCode>70433</ZIPCode>
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        <Title>Secretary</Title>
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        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
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        <PersonName>C ARLEN BRAUD</PersonName>
        <AddressUS>
          <AddressLine1>904 MAIN STREET</AddressLine1>
          <City>MADISONVILLE</City>
          <State>LA</State>
          <ZIPCode>70447</ZIPCode>
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        <Title>President</Title>
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        <Compensation>0</Compensation>
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          <State>LA</State>
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      <ForeignOffice>false</ForeignOffice>
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      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <Form720Filed>false</Form720Filed>
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      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
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      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
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        <Identifier>Form 990-EZ, Part I, Line 10.1</Identifier>
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