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    <Timestamp>2011-11-14T12:45:26-08:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
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        <BusinessNameLine1>Summit Financial Group</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>9340 Fuerte Dr Suite 207</AddressLine1>
        <City>La Mesa</City>
        <State>CA</State>
        <ZIPCode>91941</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
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      <Name>
        <BusinessNameLine1>WORLD MEMORIAL</BusinessNameLine1>
      </Name>
      <NameControl>WORL</NameControl>
      <Phone>6199447011</Phone>
      <USAddress>
        <AddressLine1>2974 PENINSULA DRIVE</AddressLine1>
        <City>GRAPEVINE</City>
        <State>TX</State>
        <ZIPCode>76051</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>MITCH MENDLER</Name>
      <Title>President</Title>
      <DateSigned>2011-11-14</DateSigned>
    </Officer>
    <Preparer>
      <Name>David J Taddeo EA</Name>
      <Phone>6196989760</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
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      <GrossReceipts>69143</GrossReceipts>
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      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <FundraisingGrossIncome>0</FundraisingGrossIncome>
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      <OccupancyRentUtilitiesAndMaint>8231</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>497</PrintingPublicationsPostage>
      <OtherExpensesTotal>60089</OtherExpensesTotal>
      <TotalExpenses>68997</TotalExpenses>
      <ExcessOrDeficitForYear>146</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>19633</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>19779</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>983</BOY>
        <EOY>1296</EOY>
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      <OtherAssetsTotal>
        <BOY>39732</BOY>
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        <BOY>38749</BOY>
        <EOY>38436</EOY>
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        <BOY>19116</BOY>
        <EOY>18657</EOY>
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        <BOY>19633</BOY>
        <EOY>19779</EOY>
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      <PrimaryExemptPurpose>To memorialize the events surrounding 9/11/2000.</PrimaryExemptPurpose>
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        <DescriptionProgramServiceAccom>WINGS OF PEACE 9/11 Children Educational Program. As a tribute to the 2,800 children who lost parents on 9/11, WORLD MEMORIAL and national educators are developing a Wings of Peace program that will travel in concert with the Release of Souls - healing children throughout America.</DescriptionProgramServiceAccom>
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        <DescriptionProgramServiceAccom>Host and continued development of WORLD MEMORIAL international internet forum and CD-ROM tribute. The WORLD MEMORIAL team has created the Survivors Corner memorial tower design for public viewing. This electronic memorial includes a GZ museum, 9/11 family retreat, education center and multimedia tributes to the victims. Maintain nonprofit corporate infrastructure and held production meetings in NY, Chicago, Dallas, Los Angeles, New Jersey, San Diego, seattle, Vancouver, and Washington D.C. With the help of public sponsors, this cause has spread across the nation via grass roots support, endorsements, e-mails, songs, and media spots. During 2005, the WORLD MEMORIAL web site had clocked in 40,000 visitors, bringing the total to 115,000 visitors since inception.</DescriptionProgramServiceAccom>
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        <PersonName>BONNIE J GIEBFRIED</PersonName>
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          <AddressLine1>c/o 3616 HARTZELL DRIVE</AddressLine1>
          <City>SPRING VALLEY</City>
          <State>CA</State>
          <ZIPCode>91977</ZIPCode>
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        <Title>Director</Title>
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        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JANE E PERKIN</PersonName>
        <AddressUS>
          <AddressLine1>7303 AVIATION DR</AddressLine1>
          <City>BEDFORD</City>
          <State>MA</State>
          <ZIPCode>01730</ZIPCode>
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        <Title>Director</Title>
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        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ROSA MEYER</PersonName>
        <AddressUS>
          <AddressLine1>15585 SKYLINE TRUCK TRAIL 2</AddressLine1>
          <City>JAMUL</City>
          <State>CA</State>
          <ZIPCode>91935</ZIPCode>
        </AddressUS>
        <Title>Secretary</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JAY COMELLA</PersonName>
        <AddressUS>
          <AddressLine1>6206 VALLEY VIEW RD</AddressLine1>
          <City>OAKLAND</City>
          <State>CA</State>
          <ZIPCode>94611</ZIPCode>
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        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JACK TOALE</PersonName>
        <AddressUS>
          <AddressLine1>17631 FONTICELLO WAY</AddressLine1>
          <City>SAN DIEGO</City>
          <State>CA</State>
          <ZIPCode>921281815</ZIPCode>
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        <Title>Vice President</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MITCH MENDLER</PersonName>
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          <AddressLine1>3616 HARTZEL DR</AddressLine1>
          <City>SPRING VALLEY</City>
          <State>CA</State>
          <ZIPCode>919772017</ZIPCode>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>BRUS D MESSINGER</PersonName>
        <AddressUS>
          <AddressLine1>2974 PENINSULA DR</AddressLine1>
          <City>GRAPEVINE</City>
          <State>TX</State>
          <ZIPCode>760512525</ZIPCode>
        </AddressUS>
        <Title>Chairman</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
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      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
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      <OperatingSchool>false</OperatingSchool>
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        <ReturnReference>Total Liabilities.1006</ReturnReference>
        <Explanation>Payable to Officers, Directors, Etc. - Beginning $17348 Payable to Officers, Directors, Etc. - Ending $16888</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part II, Line 26.1001</Identifier>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part II, Line 24.3</Identifier>
        <ReturnReference>Other Assets.3</ReturnReference>
        <Explanation>WINGS OF PEACE ASSETS - Beginning $4019 WINGS OF PEACE ASSETS - Ending $4019</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part II, Line 24.2</Identifier>
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      <GeneralExplanation>
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        <Explanation>WM ASSETS, TRAILER &amp; EQUIPMENT - Beginning $25551 WM ASSETS, TRAILER &amp; EQUIPMENT - Ending $25551</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.15</Identifier>
        <ReturnReference>Other Expenses.15</ReturnReference>
        <Explanation>Permits $25</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.14</Identifier>
        <ReturnReference>Other Expenses.14</ReturnReference>
        <Explanation>Trailer Expenses $157</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.13</Identifier>
        <ReturnReference>Other Expenses.13</ReturnReference>
        <Explanation>Bank Fees $294</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.12</Identifier>
        <ReturnReference>Other Expenses.12</ReturnReference>
        <Explanation>Miscellaneous $304</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.10</Identifier>
        <ReturnReference>Other Expenses.10</ReturnReference>
        <Explanation>Telelphone $660</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.9</Identifier>
        <ReturnReference>Other Expenses.9</ReturnReference>
        <Explanation>Supplies $753</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
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        <ReturnReference>Other Expenses.8</ReturnReference>
        <Explanation>Temp Fencing $1492</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.7</Identifier>
        <ReturnReference>Other Expenses.7</ReturnReference>
        <Explanation>Transport Fees $1845</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.6</Identifier>
        <ReturnReference>Other Expenses.6</ReturnReference>
        <Explanation>Display Expenses $2468</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.5</Identifier>
        <ReturnReference>Other Expenses.5</ReturnReference>
        <Explanation>Security $3000</Explanation>
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        <Identifier>Form 990-EZ, Part I, Line 16.4</Identifier>
        <ReturnReference>Other Expenses.4</ReturnReference>
        <Explanation>Fuel $4116</Explanation>
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        <Explanation>Auto $8483</Explanation>
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