﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-08-25T10:16:04-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-10-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>570772152</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PAYNE WHITE AND SCHMUTZ CPA PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>114 WN 1ST STREET</AddressLine1Txt>
        <CityNm>Seneca</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29678</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-11-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>823260918</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WLS FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WLSF</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 1526</AddressLine1Txt>
        <CityNm>Anderson</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29622</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MATTHEW COLE</PersonNm>
      <PersonTitleTxt>CEO</PersonTitleTxt>
      <PhoneNum>3043568273</PhoneNum>
      <SignatureDt>2025-08-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CHRISTIAN J SCHMUTZ CPA</PreparerPersonNm>
      <PTIN>P01829100</PTIN>
      <PhoneNum>8648821937</PhoneNum>
      <PreparationDt>2025-08-25</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="8">
    <IRS990 documentId="IRS990">
      <AddressChangeInd>X</AddressChangeInd>
      <PrincipalOfficerNm>MATTHEW COLE</PrincipalOfficerNm>
      <GrossReceiptsAmt>456747</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.WHENLIFESUCKS.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2017</FormationYr>
      <LegalDomicileStateCd>SC</LegalDomicileStateCd>
      <ActivityOrMissionDesc>SERVE AND HELP VETERANS AND FIRST RESPONDERS HEAL FROM TRAUMA AND BETTER THEIR LIVES. EXCESS FUNDS ARE USED FOR THE PURCHASE AND RENOVATION OF A VETERANS CENTER (PURCHASED AND CURRENTLY BEING RENNOVATED).</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>5</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>5</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>4</TotalEmployeeCnt>
      <TotalVolunteersCnt>150</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>241678</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>170899</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>105433</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>184954</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>347111</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>355853</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>44734</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>43150</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>156125</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>202568</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>27805</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>39992</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>72050</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>240851</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>317768</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>106260</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>38085</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>760264</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>810939</TotalAssetsEOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>760264</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>810939</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>SERVE AND HELP VETERANS AND FIRST RESPONDERS HEAL FROM TRAUMA AND BETTER THEIR LIVES. EXCESS FUNDS ARE USED FOR THE PURCHASE AND RENOVATION OF A VETERANS CENTER (PURCHASED AND CURRENTLY BEING RENNOVATED).</MissionDesc>
      <SignificantNewProgramSrvcInd>true</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>140831</ExpenseAmt>
      <GrantAmt>21931</GrantAmt>
      <Desc>VETERANS OUTREACH-SERVES VETERANS OF ALL AGES THROUGH NURSING HOME VISITS, MEAL DELIVERY SERVICES AND VARIETY OF EVENTS TO SHOW VETERANS THEY ARE VALUED, LOVED AND NEVER FORGOTTEN.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>54560</ExpenseAmt>
        <GrantAmt>11219</GrantAmt>
        <Desc>NATURE THERAPY-PROVIDES OUTDOOR RECREATION OPPORTUNITIES FOR VETERANS AND THEIR FAMILIES TO ENGAGE THE HEALING POWER OF THE GREAT OUTDOORS.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>44305</ExpenseAmt>
        <Desc>NAVIGATION SERVICES-THROUGH A STRONG NETWORK OF PARTNERS, WLS FOUNDATION HELPS BY PROVIDING VARIOUS SERVICES TO MEET THE INDIVIDUAL NEEDS OF THE VETERAN (TO INCLUDE FINANCIAL PLANNING, LEGAL SERVICES, AND EMPLOYMENT COUNSELING).</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>10000</ExpenseAmt>
        <GrantAmt>10000</GrantAmt>
        <Desc>PROVIDED SUPPORT FOR HURRICANE HELEN VICTIMS.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>10000</TotalOtherProgSrvcExpenseAmt>
      <TotalOtherProgSrvcGrantAmt>10000</TotalOtherProgSrvcGrantAmt>
      <TotalProgramServiceExpensesAmt>249696</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="990A">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="990B">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="990D">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="990G">true</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="990I">true</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd referenceDocumentId="990L">true</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>4</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>4</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>5</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>5</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>true</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>SC</StatesWhereCopyOfReturnIsFldCd>
      <OtherWebsiteInd>X</OtherWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>SYLVIA MESAROS</PersonNm>
        <PhoneNum>8644018115</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1201A N FANT ST</AddressLine1Txt>
          <CityNm>ANDERSON</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29621</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>PATRICK ELSWICK</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>105000</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LAUREN TAYLOR</PersonNm>
        <TitleTxt>CHIEF OF OPERATIONS</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>24500</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>THOMAS F DUNAWAY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RONNIE M COLE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RICK ATKINS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JAMES M COLE</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MATTHEW COLE</PersonNm>
        <TitleTxt>VICE-CHAIR CURRENT INTERIM C</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>129500</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>170899</AllOtherContributionsAmt>
      <NoncashContributionsAmt>6273</NoncashContributionsAmt>
      <TotalContributionsAmt>170899</TotalContributionsAmt>
      <FundraisingGrossIncomeAmt>285848</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>100894</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>184954</TotalRevenueColumnAmt>
        <ExclusionAmt>184954</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>355853</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>184954</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>1500</TotalAmt>
        <ProgramServicesAmt>1500</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>41650</TotalAmt>
        <ProgramServicesAmt>41650</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>105000</TotalAmt>
        <ProgramServicesAmt>84000</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10500</ManagementAndGeneralAmt>
        <FundraisingAmt>10500</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>84150</TotalAmt>
        <ProgramServicesAmt>67320</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8415</ManagementAndGeneralAmt>
        <FundraisingAmt>8415</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>13418</TotalAmt>
        <ProgramServicesAmt>10734</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1342</ManagementAndGeneralAmt>
        <FundraisingAmt>1342</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>6600</TotalAmt>
        <ManagementAndGeneralAmt>6600</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>1500</TotalAmt>
        <ManagementAndGeneralAmt>1500</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>200</TotalAmt>
        <ManagementAndGeneralAmt>200</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>1439</TotalAmt>
        <ManagementAndGeneralAmt>1439</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>35145</TotalAmt>
        <ProgramServicesAmt>28117</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3514</ManagementAndGeneralAmt>
        <FundraisingAmt>3514</FundraisingAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>1994</TotalAmt>
        <ProgramServicesAmt>1210</ProgramServicesAmt>
        <FundraisingAmt>784</FundraisingAmt>
      </TravelGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>16269</TotalAmt>
        <ProgramServicesAmt>13015</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1627</ManagementAndGeneralAmt>
        <FundraisingAmt>1627</FundraisingAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>2688</TotalAmt>
        <ProgramServicesAmt>2150</ProgramServicesAmt>
        <ManagementAndGeneralAmt>269</ManagementAndGeneralAmt>
        <FundraisingAmt>269</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>BANK FEES</Desc>
        <TotalAmt>3192</TotalAmt>
        <ManagementAndGeneralAmt>3187</ManagementAndGeneralAmt>
        <FundraisingAmt>5</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PRINTING</Desc>
        <TotalAmt>111</TotalAmt>
        <ManagementAndGeneralAmt>111</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>POSTAGE AND SHIPPING</Desc>
        <TotalAmt>180</TotalAmt>
        <ManagementAndGeneralAmt>159</ManagementAndGeneralAmt>
        <FundraisingAmt>21</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MISCELLANEOUS</Desc>
        <TotalAmt>2732</TotalAmt>
        <ManagementAndGeneralAmt>1404</ManagementAndGeneralAmt>
        <FundraisingAmt>1328</FundraisingAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>317768</TotalAmt>
        <ProgramServicesAmt>249696</ProgramServicesAmt>
        <ManagementAndGeneralAmt>40267</ManagementAndGeneralAmt>
        <FundraisingAmt>27805</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>542799</BOYAmt>
        <EOYAmt>333968</EOYAmt>
      </CashNonInterestBearingGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>4583</BOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>507817</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>30846</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>212882</BOYAmt>
        <EOYAmt>476971</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>760264</BOYAmt>
        <EOYAmt>810939</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>760264</BOYAmt>
        <EOYAmt>810939</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>760264</BOYAmt>
        <EOYAmt>810939</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>760264</BOYAmt>
        <EOYAmt>810939</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>38085</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>12590</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingOtherInd methodOfAccountingOtherDesc="MODIFIED CAS">X</MethodOfAccountingOtherInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="990A">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>177068</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>433795</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>80216</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>241678</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>170899</CurrentTaxYearAmt>
        <TotalAmt>1103656</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>177068</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>433795</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>80216</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>241678</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>170899</CurrentTaxYearAmt>
        <TotalAmt>1103656</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>616842</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>486814</PublicSupportTotal170Amt>
      <TotalSupportAmt>1103656</TotalSupportAmt>
      <PublicSupportCY170Pct>0.44110</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.50060</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="990D">
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>443208</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>3347</DepreciationAmt>
        <BookValueAmt>439861</BookValueAmt>
      </BuildingsGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>64609</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>27499</DepreciationAmt>
        <BookValueAmt>37110</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>476971</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="990G">
      <FundraisingEventInformationGrp>
        <Event1Nm>DINNER-22</Event1Nm>
        <GrossReceiptsEvent1Amt>223272</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>223272</GrossRevenueEvent1Amt>
        <NonCashPrizesEvent1Amt>36734</NonCashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>4623</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>15791</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>16511</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>9379</OtherDirectExpensesEvent1Amt>
        <Event2Nm>RETRMT PARTY</Event2Nm>
        <GrossReceiptsEvent2Amt>38335</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>38335</GrossRevenueEvent2Amt>
        <RentFacilityCostsEvent2Amt>3144</RentFacilityCostsEvent2Amt>
        <FoodAndBeverageEvent2Amt>5848</FoodAndBeverageEvent2Amt>
        <EntertainmentEvent2Amt>1324</EntertainmentEvent2Amt>
        <OtherDirectExpensesEvent2Amt>186</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>2</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>24241</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>24241</GrossRevenueOtherEventsAmt>
        <NonCashPrizesOtherEventsAmt>1992</NonCashPrizesOtherEventsAmt>
        <RentFcltyCostsOtherEventsAmt>4983</RentFcltyCostsOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>379</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>285848</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>285848</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>38726</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>12750</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>21639</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>17835</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>9944</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>100894</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>184954</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="990I">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>VETERAN ASSISTANCE</GrantTypeTxt>
        <RecipientCnt>135</RecipientCnt>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>20895</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>COST</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>VETERAN ASSISTANCE</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>VEHICLE ASSISTANCE</GrantTypeTxt>
        <RecipientCnt>8</RecipientCnt>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>1908</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>COST</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>GAS FOR VETS</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>HOMEUTILITY ASSISTANCE</GrantTypeTxt>
        <RecipientCnt>15</RecipientCnt>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>6273</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>COST</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>HELP WITH UTILITIES AND HOME REPAIRS</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>FAMILY ASSISTANCE</GrantTypeTxt>
        <RecipientCnt>60</RecipientCnt>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>1271</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>COST</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>FAMILY AND RELATED EXPENSES</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>MEALS AND FOOD ASSISTANCE</GrantTypeTxt>
        <RecipientCnt>30</RecipientCnt>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>1303</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>COST</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>MEALS AND FOOD ASSISTANCE</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>HURRICANE HELENE SUPPORT--PROVIDED FUEL AND SUPPLIES</GrantTypeTxt>
        <RecipientCnt>100</RecipientCnt>
        <CashGrantAmt>10000</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Monitoring procedures (Part I, line 2)</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL ASSISTANCE TO INDIVIDUALS AND ORGANIZATIONS IS APPROVED BY MANAGEMENT AFTER CONSIDERATION IS GIVEN TO THE PROPRIETY OF THE NEEDS PRESENTED FOR FUNDING. MANAGEMENT MONITORS USE OF FUNDS ON A REGULAR BASIS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Estimate calculation (Part III, column b)</FormAndLineReferenceDesc>
        <ExplanationTxt>PART III, LINE 6, COLUMN B IS ESTIMATED. THE NUMBER OF INDIVIDUALS RECEIVING SPECIFIC AID WAS ESTIMATED BASED UPON MANAGEMENTS KNOWLEDGE OF OPERATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleL documentId="990L">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>Patrick Elswick</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>CEO</RelationshipDescriptionTxt>
        <TransactionAmt>267637</TransactionAmt>
        <TransactionDesc>WLS purchased cabin property from Patrick</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Officer directors etc family relationship Part VI line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>JAMES COLE, MATTHEW COLE, AND RONNIE COLE HAVE A FAMILY RELATIONSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM IS DISTRIBUTED TO EACH BOARD MEMBER VIA EMAIL PRIOR TO ITS FILING WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS REVIEW THE CONFLICT OF INTEREST FORM ANNUALLY AND SUBMIT A DISCLOSURE FORM IF ANY CONFLICT EXISTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CEO executive director top management comp Part VI line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD CHAIRMAN REVIEWED COMPENSATION FOR OTHER VETERAN NON-PROFIT CEOS AND REVIEWED THIS INFORMATION WITH THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>WLS FOUNDATION MAKES ITS OTHER GOVERNING DOCUMENTS, SUCH AS ITS BY LAWS AND ARTICLES OF INCORPORATION, AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Significant program services not listed on prior year return Part III line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>WLS FOUNDATION CONTRIBUTED A ONE TIME GRANT OF $10,000 TO BE USED FOR FUEL AND SUPPLIES TO ASSIST WITH HURRICANE HELENE RECOVERY EFFORTS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>