﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-15T11:56:55-06:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>061667465</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Prager Metis CPAs PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>32 Orange Street</AddressLine1Txt>
        <CityNm>Asheville</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>28801</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>593157131</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>The Fontaine Family Foundation Inc</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FONT</BusinessNameControlTxt>
      <PhoneNum>8285054550</PhoneNum>
      <USAddress>
        <AddressLine1Txt>32 Orange Street</AddressLine1Txt>
        <CityNm>Asheville</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>28801</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Peter J Fontaine</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>8285054550</PhoneNum>
      <SignatureDt>2024-11-14</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Crystal Goldsmith</PreparerPersonNm>
      <PTIN>P01286671</PTIN>
      <PhoneNum>8282813161</PhoneNum>
      <PreparationDt>2024-11-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="8">
    <IRS990PF documentId="RetDoc1235000001">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>6036006</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>1695</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>4</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>4</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>4</InterestOnSavingsAdjNetIncmAmt>
        <DividendsRevAndExpnssAmt>1085</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>1085</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>1085</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>-193</NetGainSaleAstRevAndExpnssAmt>
        <CapGainNetIncmNetInvstIncmAmt>0</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>2591</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>1089</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>1089</TotalAdjNetIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>0</CompOfcrDirTrstRevAndExpnssAmt>
        <CompOfcrDirTrstNetInvstIncmAmt>0</CompOfcrDirTrstNetInvstIncmAmt>
        <CompOfcrDirTrstAdjNetIncmAmt>0</CompOfcrDirTrstAdjNetIncmAmt>
        <CompOfcrDirTrstDsbrsChrtblAmt>0</CompOfcrDirTrstDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc2002200001">1695</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>0</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesAdjNetIncmAmt>0</AccountingFeesAdjNetIncmAmt>
        <AccountingFeesChrtblPrpsAmt>1695</AccountingFeesChrtblPrpsAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc2002500001">61</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>0</TaxesNetInvstIncmAmt>
        <TaxesAdjNetIncmAmt>0</TaxesAdjNetIncmAmt>
        <TaxesDsbrsChrtblAmt>61</TaxesDsbrsChrtblAmt>
        <DeprecAndDpltnRevAndExpnssAmt referenceDocumentId="RetDoc2203000001">106853</DeprecAndDpltnRevAndExpnssAmt>
        <DeprecAndDpltnNetInvstIncmAmt>0</DeprecAndDpltnNetInvstIncmAmt>
        <DeprecAndDpltnAdjNetIncmAmt>0</DeprecAndDpltnAdjNetIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc2003200001">784</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>784</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesAdjNetIncmAmt>784</OtherExpensesAdjNetIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>0</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>109393</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>784</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>784</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>1756</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>109393</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>784</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>784</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>1756</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-106802</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>305</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>305</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>1360</CashBOYAmt>
        <CashEOYAmt>1356</CashEOYAmt>
        <CashEOYFMVAmt>1356</CashEOYFMVAmt>
        <LandBldgEquipCostOrOtherBssAmt>8005421</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>2015581</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>6096692</LandBOYAmt>
        <LandEOYAmt referenceDocumentId="RetDoc2059000001">5989840</LandEOYAmt>
        <LandEOYFMVAmt>5989840</LandEOYFMVAmt>
        <OtherAssetsBOYAmt referenceDocumentId="RetDoc2046600001">40504</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="RetDoc2046600001">44810</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="RetDoc2046600001">44810</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>6138556</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>6036006</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>6036006</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockBOYAmt>6138556</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>6036006</CapitalStockEOYAmt>
        <AdditionalPaidInCapitalBOYAmt>0</AdditionalPaidInCapitalBOYAmt>
        <AdditionalPaidInCapitalEOYAmt>0</AdditionalPaidInCapitalEOYAmt>
        <RetainedEarningBOYAmt>0</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>0</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>6138556</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>6036006</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>6138556</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>6036006</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>6138556</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-106802</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="RetDoc2049700001">4252</OtherIncreasesAmt>
        <SubtotalAmt>6036006</SubtotalAmt>
        <OtherDecreasesAmt>0</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>6036006</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>WNC Community Foundation-Realized</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-01-01</AcquiredDt>
          <SoldDt>2023-12-31</SoldDt>
          <CostOrOtherBasisAmt>193</CostOrOtherBasisAmt>
          <GainOrLossAmt>-193</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-193</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>-193</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>-193</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>4</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>4</SubtotalAmt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>4</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>796</EstimatedPlusOvpmtIncmTxAmt>
        <ExemptFrgnOrgTaxWthldAtSrceAmt>0</ExemptFrgnOrgTaxWthldAtSrceAmt>
        <ExtsnRequestIncomeTaxPaidAmt>0</ExtsnRequestIncomeTaxPaidAmt>
        <BackupWithholdingWithheldAmt>0</BackupWithholdingWithheldAmt>
        <TotalPaymentsAndCreditsAmt>796</TotalPaymentsAndCreditsAmt>
        <EsPenaltyAmt>0</EsPenaltyAmt>
        <OverpaymentAmt>792</OverpaymentAmt>
        <AppliedToESTaxAmt>792</AppliedToESTaxAmt>
        <RefundAmt>0</RefundAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>0</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>0</MoreThan100SpentInd>
        <Form1120POLFiledInd>0</Form1120POLFiledInd>
        <Section4955OrganizationTaxAmt>0</Section4955OrganizationTaxAmt>
        <Section4955ManagersTaxAmt>0</Section4955ManagersTaxAmt>
        <TaxReimbursedAmt>0</TaxReimbursedAmt>
        <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>0</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>1</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>1</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>FL</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>1</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>0</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>0</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>0</OwnControlledEntityInd>
        <DonorAdvisedFundInd>0</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>1</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>Prager Metis CPA's LLC</IndividualWithBooksNm>
        <PhoneNum>8282813161</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>32 Orange Street</AddressLine1Txt>
          <CityNm>Asheville</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28801</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>0</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>0</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>0</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>0</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>0</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>0</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>0</PaymentToGovernmentOfficialInd>
        <UncorrectedPriorActsInd>0</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>0</UndistributedIncomePYInd>
        <BusinessHoldingsInd>0</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>0</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>0</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>0</InfluenceLegislationInd>
        <InfluenceElectionInd>0</InfluenceElectionInd>
        <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>0</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Peter J Fontaine</PersonNm>
          <USAddress>
            <AddressLine1Txt>32 Orange Street</AddressLine1Txt>
            <CityNm>Asheville</CityNm>
            <StateAbbreviationCd>NC</StateAbbreviationCd>
            <ZIPCd>28801</ZIPCd>
          </USAddress>
          <TitleTxt>Pres / Dir</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Theodore Gillette</PersonNm>
          <USAddress>
            <AddressLine1Txt>10809 Indian Hills Court</AddressLine1Txt>
            <CityNm>Largo</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33777</ZIPCd>
          </USAddress>
          <TitleTxt>Sect / Dir</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <TotalAmt>0</TotalAmt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>1360</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>1360</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>1360</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>20</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>1340</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>67</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>67</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>4</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>4</TotalTaxAmt>
        <DistributableBeforeAdjAmt>63</DistributableBeforeAdjAmt>
        <RecoveriesQualfiedDistriAmt>0</RecoveriesQualfiedDistriAmt>
        <DistributableBeforeDedAmt>63</DistributableBeforeDedAmt>
        <DeductionFromDistributableAmt>0</DeductionFromDistributableAmt>
        <DistributableAsAdjustedAmt>63</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>1756</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
        <QualifyingDistributionsAmt>1756</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>63</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>0</UndistributedIncomePYAmt>
        <TotalForPriorYearsAmt>0</TotalForPriorYearsAmt>
        <ExcessDistributionCyovYr5Amt>4418</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>1534</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>1620</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>1665</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>1691</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>10928</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>1756</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>0</AppliedToYear1Amt>
        <AppliedToPriorYearsAmt>0</AppliedToPriorYearsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>63</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>1693</RemainingDistriFromCorpusAmt>
        <ExcessDistriCyovAppCYCorpusAmt>0</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>0</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>12621</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>0</PriorYearUndistributedIncmAmt>
        <PriorYearDeficiencyOrTaxAmt>0</PriorYearDeficiencyOrTaxAmt>
        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>0</Taxable2Amt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <CorpusDistri170b1EOr4942g3Amt>0</CorpusDistri170b1EOr4942g3Amt>
        <ExcessDistriCyovFromYr5Amt>4418</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>8203</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>1534</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>1620</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>1665</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>1691</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>1693</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>Peter J Fontaine</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>32 Orange Street</AddressLine1Txt>
            <CityNm>Asheville</CityNm>
            <StateAbbreviationCd>NC</StateAbbreviationCd>
            <ZIPCd>28801</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>8282813161</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>Grant Request Application</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>November 1 for January 1 award date; May 1 for July 1 award date</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>Tax Exempt Public Charities IRC Section 501(C)(3) and 509(A)(1) - (3) only.</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <TotalGrantOrContriPdDurYrAmt>0</TotalGrantOrContriPdDurYrAmt>
        <TotalGrantOrContriApprvFutAmt>0</TotalGrantOrContriApprvFutAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>4</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>1085</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>-193</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>0</UnrelatedBusinessTaxblIncmAmt>
          <ExclusionAmt>896</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>0</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>896</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>0</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>0</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>0</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>0</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>0</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>0</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>0</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>0</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>0</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>0</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="RetDoc2002200001">
      <AccountingFeesDetail>
        <CategoryTxt>Accounting Fees</CategoryTxt>
        <Amt>1695</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1695</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="RetDoc2203000001">
      <DepreciationPropertyGrp>
        <PropertyDesc>Telephone</PropertyDesc>
        <AcquiredDt>2007-07-25</AcquiredDt>
        <CostOrOtherBasisAmt>17474</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>6927</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>39.000000000000</LifeRt>
        <CurrentYearExpenseAmt>448</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Office Expansion</PropertyDesc>
        <AcquiredDt>2008-07-14</AcquiredDt>
        <CostOrOtherBasisAmt>76847</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>28489</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>39.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1970</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>The Cove Camp</PropertyDesc>
        <AcquiredDt>2006-12-20</AcquiredDt>
        <CostOrOtherBasisAmt>1174943</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>483284</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>39.000000000000</LifeRt>
        <CurrentYearExpenseAmt>30127</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Pine Valley Pavillion</PropertyDesc>
        <AcquiredDt>2007-04-10</AcquiredDt>
        <CostOrOtherBasisAmt>1375319</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>553986</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>39.000000000000</LifeRt>
        <CurrentYearExpenseAmt>35265</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Land</PropertyDesc>
        <AcquiredDt>2006-12-20</AcquiredDt>
        <CostOrOtherBasisAmt>3571361</CostOrOtherBasisAmt>
        <ComputationMethodTxt>L</ComputationMethodTxt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Comfort Cabin</PropertyDesc>
        <AcquiredDt>2007-04-10</AcquiredDt>
        <CostOrOtherBasisAmt>220852</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>88960</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>39.000000000000</LifeRt>
        <CurrentYearExpenseAmt>5663</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Office Expansion</PropertyDesc>
        <AcquiredDt>2007-04-10</AcquiredDt>
        <CostOrOtherBasisAmt>46006</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>18532</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>39.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1180</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Stormwater Bonding</PropertyDesc>
        <AcquiredDt>2007-04-27</AcquiredDt>
        <CostOrOtherBasisAmt>2460</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>991</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>39.000000000000</LifeRt>
        <CurrentYearExpenseAmt>63</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Comfort Cabin</PropertyDesc>
        <AcquiredDt>2008-09-08</AcquiredDt>
        <CostOrOtherBasisAmt>121144</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>44393</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>39.000000000000</LifeRt>
        <CurrentYearExpenseAmt>3106</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Welcome Pavillion</PropertyDesc>
        <AcquiredDt>2008-09-08</AcquiredDt>
        <CostOrOtherBasisAmt>938954</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>344094</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>39.000000000000</LifeRt>
        <CurrentYearExpenseAmt>24076</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Gate</PropertyDesc>
        <AcquiredDt>2007-09-26</AcquiredDt>
        <CostOrOtherBasisAmt>28896</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>11330</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>39.000000000000</LifeRt>
        <CurrentYearExpenseAmt>741</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Gate</PropertyDesc>
        <AcquiredDt>2008-07-14</AcquiredDt>
        <CostOrOtherBasisAmt>164355</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>60933</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>39.000000000000</LifeRt>
        <CurrentYearExpenseAmt>4214</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Personal Property</PropertyDesc>
        <AcquiredDt>2006-12-20</AcquiredDt>
        <CostOrOtherBasisAmt>266810</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>266810</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <LandEtcSchedule2 documentId="RetDoc2059000001">
      <LandEtcGrp>
        <CategoryOrItemTxt>Telephone</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>17474</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>7375</AccumulatedDepreciationAmt>
        <BookValueAmt>10099</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Office Expansion</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>76847</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>30459</AccumulatedDepreciationAmt>
        <BookValueAmt>46388</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>The Cove Camp</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1174943</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>513411</AccumulatedDepreciationAmt>
        <BookValueAmt>661532</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Pine Valley Pavillion</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1375319</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>589251</AccumulatedDepreciationAmt>
        <BookValueAmt>786068</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Land</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3571361</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>3571361</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Comfort Cabin</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>220852</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>94623</AccumulatedDepreciationAmt>
        <BookValueAmt>126229</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Office Expansion</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>46006</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>19712</AccumulatedDepreciationAmt>
        <BookValueAmt>26294</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Stormwater Bonding</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2460</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1054</AccumulatedDepreciationAmt>
        <BookValueAmt>1406</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Comfort Cabin</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>121144</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>47499</AccumulatedDepreciationAmt>
        <BookValueAmt>73645</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Welcome Pavillion</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>938954</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>368170</AccumulatedDepreciationAmt>
        <BookValueAmt>570784</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Gate</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>28896</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>12071</AccumulatedDepreciationAmt>
        <BookValueAmt>16825</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Gate</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>164355</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>65147</AccumulatedDepreciationAmt>
        <BookValueAmt>99208</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Personal Property</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>266810</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>266810</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherAssetsSchedule documentId="RetDoc2046600001">
      <OtherAssetsScheduleGrp>
        <Desc>CFWNC</Desc>
        <BOYBookValueAmt>40504</BOYBookValueAmt>
        <EOYBookValueAmt>44810</EOYBookValueAmt>
        <EOYFMVAmt>44810</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="RetDoc2003200001">
      <OtherExpensesScheduleGrp>
        <Desc>Other Fees</Desc>
        <RevenueAndExpensesPerBooksAmt>784</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>784</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>784</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncreasesSchedule documentId="RetDoc2049700001">
      <OtherIncreasesDetail>
        <Desc>WNC Community Foundation-Unrealized Gain</Desc>
        <Amt>4252</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <TaxesSchedule documentId="RetDoc2002500001">
      <TaxesDetail>
        <CategoryTxt>Florida Annual Report</CategoryTxt>
        <Amt>61</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>61</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>