﻿<?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>2011-11-15T12:30:43-06:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>COTTRILL ARBUTINA &amp; ASSOCIATES</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>525 THIRD STREET</AddressLine1>
        <City>BEAVER</City>
        <State>PA</State>
        <ZIPCode>150092228</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>251816664</EIN>
      <Name>
        <BusinessNameLine1>FRIENDS OF PINE COMMUNITY PARKS</BusinessNameLine1>
      </Name>
      <NameControl>FRIE</NameControl>
      <Phone>7246251591</Phone>
      <USAddress>
        <AddressLine1>100 PINE PARK DRIVE</AddressLine1>
        <City>WEXFORD</City>
        <State>PA</State>
        <ZIPCode>150908511</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>JONI PATSKO</Name>
      <Title>TREASURER</Title>
      <Phone>7246251591</Phone>
      <DateSigned>2011-11-03</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>ELEANOR A WAGNER CPA</Name>
      <Phone>7246833400</Phone>
      <DatePrepared>2011-11-04</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990EZ documentId="RetDoc4" referenceDocumentId="RetDoc3">
      <AddressChange>X</AddressChange>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>TWP.PINE.PA.US</WebSite>
      <Organization501c3 referenceDocumentId="RetDoc2">X</Organization501c3>
      <GrossReceipts>46667</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>9747</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>43</ProgramServiceRevenue>
      <InvestmentIncome>592</InvestmentIncome>
      <FundraisingGrossIncome>36285</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>18002</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>18283</SpecialEventsNetIncomeLoss>
      <TotalRevenue>28665</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>2500</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>3294</FeesAndOthPymtToIndContractors>
      <OtherExpensesTotal>18993</OtherExpensesTotal>
      <TotalExpenses>24787</TotalExpenses>
      <ExcessOrDeficitForYear>3878</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>119922</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>123800</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>119922</BOY>
        <EOY>123800</EOY>
      </CashSavingsAndInvestments>
      <TotalAssets>
        <BOY>119922</BOY>
        <EOY>123800</EOY>
      </TotalAssets>
      <NetAssetsOrFundBalances>
        <BOY>119922</BOY>
        <EOY>123800</EOY>
      </NetAssetsOrFundBalances>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>MAINTENCE AND SUPPORT FOR SOCIAL/SPORTS/RECREATIONAL ACTIVITIES WITHIN THE TOWNSHIP'S PARKS</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>PROVIDE SPORTS, RECREATIONAL AND SOCIAL FACILITIES AND ACTIVITIES FOR THE BETTERMENT OF THE COMMUNITY, AND RAISE FUNDS AND ENGAGE VOLUNTEERS TO BUILD NEW FACILITIES AND TO BEAUTIFY, MAINTAIN AND EXPAND COMMUNITY PARKLANDS.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>2500</GrantsAndAllocations>
        <ProgramServiceExpenses>20443</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>20443</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">SHARON SCHEIDEMANTLE</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 1371</AddressLine1>
          <City>WEXFORD</City>
          <State>PA</State>
          <ZIPCode>15090</ZIPCode>
        </AddressUS>
        <Title>CO-CHAIR</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">JUDITH KRYSA</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 1371</AddressLine1>
          <City>WEXFORD</City>
          <State>PA</State>
          <ZIPCode>15090</ZIPCode>
        </AddressUS>
        <Title>TREASURER</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">NANCY BARNES JOINED SEP 08</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 1371</AddressLine1>
          <City>WEXFORD</City>
          <State>PA</State>
          <ZIPCode>15090</ZIPCode>
        </AddressUS>
        <Title>CHAIR</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">JONI PATSKO</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 1371</AddressLine1>
          <City>WEXFORD</City>
          <State>PA</State>
          <ZIPCode>15090</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">ED HOLDCROFT</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 1371</AddressLine1>
          <City>WEXFORD</City>
          <State>PA</State>
          <ZIPCode>15090</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">FRANK SPAGNOLO</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 1371</AddressLine1>
          <City>WEXFORD</City>
          <State>PA</State>
          <ZIPCode>15090</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">LISA LANE</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 1371</AddressLine1>
          <City>WEXFORD</City>
          <State>PA</State>
          <ZIPCode>15090</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>PA</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NamePerson>TREASURER</NamePerson>
        <AddressUS>
          <AddressLine1>100 PINE PARKS DRIVE</AddressLine1>
          <City>WEXFORD</City>
          <State>PA</State>
          <ZIPCode>15090</ZIPCode>
        </AddressUS>
        <TelephoneNumber>7246251591</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc2">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>3728</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>5198</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>7172</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>13786</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>9747</CurrentTaxYear>
        <Total>39631</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>3728</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>5198</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>7172</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>13786</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>9747</CurrentTaxYear>
        <Total>39631</Total>
      </Total170>
      <PublicSupportTotal170>39631</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>5084</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>2029</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>94</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>2633</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>592</CurrentTaxYear>
        <Total>10432</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>50063</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>36328</GrossReceiptsFromAdmissionsEtc>
      <PublicSupportPertcentage170>0.79160</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.76090</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>EXPENSES INSURANCE 707 OFFICE EXPENSE 68 PROGRAM EXPENSE/PARK IMPR 4,515 COMMUNITY CENTER 13,428 LICENSES AND PERMITS 275 TOTAL 18,993</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>PRIMARY EXEMPT PURPOSE</Identifier>
        <ReturnReference>FORM 990-EZ, PART III</ReturnReference>
        <Explanation>MAINTENCE AND SUPPORT FOR SOCIAL/SPORTS/RECREATIONAL ACTIVITIES WITHIN THE TOWNSHIP'S PARKS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FIRST ACHIEVEMENT</Identifier>
        <ReturnReference>FORM 990-EZ, PART III, LINE 28</ReturnReference>
        <Explanation>PROVIDE SPORTS, RECREATIONAL AND SOCIAL FACILITIES AND ACTIVITIES FOR THE BETTERMENT OF THE COMMUNITY, AND RAISE FUNDS AND ENGAGE VOLUNTEERS TO BUILD NEW FACILITIES AND TO BEAUTIFY, MAINTAIN AND EXPAND COMMUNITY PARKLANDS.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="RetDoc1">
      <Compensation>
        <PersonName>SHARON SCHEIDEMANTLE</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>JUDITH KRYSA</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>NANCY BARNES JOINED SEP 08</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>JONI PATSKO</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>ED HOLDCROFT</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>FRANK SPAGNOLO</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>LISA LANE</PersonName>
      </Compensation>
    </CompensationExplanation>
  </ReturnData>
</Return>