﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2010v3.4">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-11-14T12:12:49-06:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>BRYAN RUSSELL &amp; ASSOCIATES PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>44990 HEYDENREICH RD STE A</AddressLine1>
        <City>CLINTON TOWNSHIP</City>
        <State>MI</State>
        <ZIPCode>480381558</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>383586544</EIN>
      <Name>
        <BusinessNameLine1>KIRK P DYER FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>KIRK</NameControl>
      <Phone>2483750557</Phone>
      <USAddress>
        <AddressLine1>2076 REAGAN DR</AddressLine1>
        <City>ROCHESTER</City>
        <State>MI</State>
        <ZIPCode>48309</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>NANCY DYER</Name>
      <Title>TREASURER</Title>
      <Phone>2483750557</Phone>
      <DateSigned>2011-11-11</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>DANIEL B MUZLJAKOVICH</Name>
      <Phone>5864930900</Phone>
      <DatePrepared>2011-11-14</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <NameOfPrincipalOfficerPerson>NANCY DYER</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>2076 REAGAN DR</AddressLine1>
        <City>ROCHESTER</City>
        <State>MI</State>
        <ZIPCode>48309</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>275165</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <StateLegalDomicile>MI</StateLegalDomicile>
      <ActivityOrMissionDescription>RAISING FUNDS FOR CANCER AND MEDICAL RESEARCH</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>4</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>4</NbrIndependentVotingMembers>
      <TotalNbrEmployees>3</TotalNbrEmployees>
      <TotalNbrVolunteers>8</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>3855</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>2847</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenueCY>0</ProgramServiceRevenueCY>
      <InvestmentIncomeCurrentYear>0</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>111387</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>71985</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>115242</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>74832</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>20335</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>21369</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>86589</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>60766</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>106924</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>82135</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>8318</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-7303</RevenuesLessExpensesCY>
      <TotalAssetsBOY>30983</TotalAssetsBOY>
      <TotalAssetsEOY>23680</TotalAssetsEOY>
      <TotalLiabilitiesEOY>0</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>30983</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>23680</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>RAISING FUNDS FOR CANCER AND MEDICAL RESEARCH</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Description>DONATION TO HENRY FORD HEALTH SYSTEM DONATION TO HERMELIN BRAIN TUMOR CENTER DONATION TO AMERICAN CANCER SOCIETY DONATION TO AMERICAN HEART ASSOCIATION DONATION TO BREAST CANCER SOCIETY DONATION TO ST JUDE CHILDREN'S HOSPITAL DONATION TO LEUKEMIA &amp; LYMPHONA SOCIETY DONATION TO MUSCULAR DYSTROPHY ASSOCIATION</Description>
      <ActivityOther>
        <Expense>82135</Expense>
        <Description>EXPENSES FOR RUNNING FOUNDATION</Description>
      </ActivityOther>
      <TotalOfOtherProgramServiceExp>82135</TotalOfOtherProgramServiceExp>
      <TotalProgramServiceExpense>82135</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc1">true</DescribedIn501C3>
      <ScheduleBRequired>false</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <DonorAdvisedFunds>false</DonorAdvisedFunds>
      <ConservationEasements>false</ConservationEasements>
      <CollectionsOfArt>false</CollectionsOfArt>
      <CreditCounseling>false</CreditCounseling>
      <TermOrPermanentEndowments>false</TermOrPermanentEndowments>
      <ReportLandBldgEquip>false</ReportLandBldgEquip>
      <ReportInvestOthSecurities>false</ReportInvestOthSecurities>
      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets>false</ReportOtherAssets>
      <ReportOtherLiabilities>false</ReportOtherLiabilities>
      <ReportFin48Footnote>false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt>false</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising referenceDocumentId="RetDoc3">false</ProfessionalFundraising>
      <FundraisingActivities referenceDocumentId="RetDoc3">false</FundraisingActivities>
      <Gaming referenceDocumentId="RetDoc3">true</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>false</ScheduleORequired>
      <NumberFormsTransmittedWith1096>6</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>false</ComplianceWithBackupWitholding>
      <NumberOfEmployees>3</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>4</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>4</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>false</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>false</ConflictOfInterestPolicy>
      <WhistleblowerPolicy>false</WhistleblowerPolicy>
      <DocumentRetentionPolicy>false</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>MI</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NamePerson>NANCY DYER</NamePerson>
        <TelephoneNumber>2483750557</TelephoneNumber>
        <AddressUS>
          <AddressLine1>2076 REAGAN DR</AddressLine1>
          <City>ROCHESTER HILLS</City>
          <State>MI</State>
          <ZIPCode>48309</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>KIRK DYER</NamePerson>
        <Title>BOARD MEMBER</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JAMES AMATO</NamePerson>
        <Title>BOARD MEMBE</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>NANCY DYER</NamePerson>
        <Title>PRES/TREAS</Title>
        <AverageHoursPerWeek>20.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>17100</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARFISA AMATO</NamePerson>
        <Title>SECRETARY</Title>
        <AverageHoursPerWeek>8.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>3450</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>20550</TotalReportableCompFromOrg>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <AllOtherContributions>2847</AllOtherContributions>
      <TotalContributions>2847</TotalContributions>
      <GrossIncomeGaming>230718</GrossIncomeGaming>
      <GamingDirectExpenses>200333</GamingDirectExpenses>
      <NetIncomeFromGaming>
        <TotalRevenueColumn>30385</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>30385</RelatedOrExemptFunctionIncome>
      </NetIncomeFromGaming>
      <OtherRevenueMisc>
        <Description>CHARITY TICKETS</Description>
        <TotalRevenueColumn>41600</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>41600</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <TotalOtherRevenue>41600</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>74832</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>71985</RelatedOrExemptFunctionIncome>
      </TotalRevenue>
      <OtherSalariesAndWages>
        <Total>19850</Total>
        <ProgramServices>19850</ProgramServices>
      </OtherSalariesAndWages>
      <PayrollTaxes>
        <Total>1519</Total>
        <ProgramServices>1519</ProgramServices>
      </PayrollTaxes>
      <FeesForServicesAccounting>
        <Total>725</Total>
        <ProgramServices>725</ProgramServices>
      </FeesForServicesAccounting>
      <OfficeExpenses>
        <Total>1194</Total>
        <ProgramServices>1194</ProgramServices>
      </OfficeExpenses>
      <Insurance>
        <Total>812</Total>
        <ProgramServices>812</ProgramServices>
      </Insurance>
      <OtherExpenses>
        <Description>HALL RENTAL</Description>
        <Total>33000</Total>
        <ProgramServices>33000</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>HENRY FORD HEALTH SYSTEM</Description>
        <Total>9925</Total>
        <ProgramServices>9925</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>CASUAL LABOR (1099'S MISC</Description>
        <Total>8460</Total>
        <ProgramServices>8460</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>PAYROLL SERVICE</Description>
        <Total>2218</Total>
        <ProgramServices>2218</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>AMERICAN HEART ASSOCIATIO</Description>
        <Total>1000</Total>
        <ProgramServices>1000</ProgramServices>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>3432</Total>
        <ProgramServices>3432</ProgramServices>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>82135</Total>
        <ProgramServices>82135</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>30983</BOY>
        <EOY>23680</EOY>
      </CashNonInterestBearing>
      <TotalAssets>
        <BOY>30983</BOY>
        <EOY>23680</EOY>
      </TotalAssets>
      <TotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </TotalLiabilities>
      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
      <RetainedEarningsEndowmentEtc>
        <BOY>30983</BOY>
        <EOY>23680</EOY>
      </RetainedEarningsEndowmentEtc>
      <TotalNetAssetsFundBalances>
        <BOY>30983</BOY>
        <EOY>23680</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>30983</BOY>
        <EOY>23680</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>-7303</ReconcilationRevenueExpenses>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYear>2847</CurrentTaxYear>
        <Total>2847</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYear>503727</CurrentTaxYear>
        <Total>503727</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYear>506574</CurrentTaxYear>
        <Total>506574</Total>
      </Total509>
      <PublicSupportTotal509>506574</PublicSupportTotal509>
      <TotalSupportTotal>
        <CurrentTaxYear>506574</CurrentTaxYear>
        <Total>506574</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>1.00000</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0.00000</InvestmentIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc3">
      <GamingInformation>
        <GrossRevenueBingo>230718</GrossRevenueBingo>
        <OtherDirectExpensesBingo>200333</OtherDirectExpensesBingo>
        <VolunteerLaborBingo>false</VolunteerLaborBingo>
        <VolunteerLaborPullTabs>false</VolunteerLaborPullTabs>
        <VolunteerLaborOtherGaming>false</VolunteerLaborOtherGaming>
        <GrossRevenueTotalGaming>230718</GrossRevenueTotalGaming>
        <OtherDirectExpensesTotalGaming>200333</OtherDirectExpensesTotalGaming>
        <DirectExpenseSummaryGaming>200333</DirectExpenseSummaryGaming>
        <NetGamingIncomeSummary>30385</NetGamingIncomeSummary>
      </GamingInformation>
      <Licensed>true</Licensed>
      <LicenseSuspendedEtc>false</LicenseSuspendedEtc>
      <GamingWithNonmembers>false</GamingWithNonmembers>
      <MemberOfOtherEntity>false</MemberOfOtherEntity>
      <NameOfGamingRecKeeperPerson>NANCY DYER</NameOfGamingRecKeeperPerson>
      <AddressOfGamingRecKeeperUS>
        <AddressLine1>2076 REAGAN DR</AddressLine1>
        <City>ROCHESTER HILLS</City>
        <State>MI</State>
        <ZIPCode>48309</ZIPCode>
      </AddressOfGamingRecKeeperUS>
      <ContractWith3rdPartyForGamRev>false</ContractWith3rdPartyForGamRev>
      <CharitableDistribRequired>false</CharitableDistribRequired>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <GeneralExplanation>
        <Identifier>ALL OTHER ACHIEVEMENTS DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4D</ReturnReference>
        <Explanation>EXPENSES FOR RUNNING FOUNDATION</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>NO REVIEW WAS OR WILL BE CONDUCTED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>NO DOCUMENTS AVAILABLE TO THE PUBLIC</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>