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    <ReturnTs>2015-05-06T11:13:23-07:00</ReturnTs>
    <TaxPeriodEndDt>2014-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>Laarni von Ruden CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO Box 94</AddressLine1Txt>
        <CityNm>Palo Alto</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94302</ZIPCd>
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      <BusinessName>
        <BusinessNameLine1Txt>BURLINGAME PARKS AND RECREATION</BusinessNameLine1Txt>
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      <BusinessNameControlTxt>BURL</BusinessNameControlTxt>
      <USAddress>
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        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94010</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KAREN DITTMAN</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2015-05-06</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
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    <PreparerPersonGrp>
      <PreparerPersonNm>Laarni von Ruden</PreparerPersonNm>
      <PTIN>P01236188</PTIN>
      <PhoneNum>6508140446</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2014</TaxYr>
    <BuildTS>2016-04-25 22:37:26Z</BuildTS>
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      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>11518</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
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        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
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        <InterestOnSavNetInvstIncmAmt>5</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>5</InterestOnSavingsAdjNetIncmAmt>
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        <TotalRevAndExpnssAmt>16920</TotalRevAndExpnssAmt>
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        <TotalAdjNetIncmAmt>5</TotalAdjNetIncmAmt>
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        <ContriPaidRevAndExpnssAmt>10079</ContriPaidRevAndExpnssAmt>
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        <NetInvestmentIncomeAmt>5</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>5</AdjustedNetIncomeAmt>
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      <Form990PFBalanceSheetsGrp>
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        <TotalAssetsEOYAmt>11518</TotalAssetsEOYAmt>
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        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
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        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
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        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
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        <Form990TFiledInd>false</Form990TFiledInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>CA</OrgReportOrRegisterStateCd>
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        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
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        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>LAURA HESSELGREN</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>6508888732</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>850 BURLINGAME AVENUE</AddressLine1Txt>
          <CityNm>BURLINGAME</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94010</ZIPCd>
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        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <TransactionsFailToQlfyAsExcInd>false</TransactionsFailToQlfyAsExcInd>
        <MaintainedExpenditureRspnsInd>false</MaintainedExpenditureRspnsInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <ProceedsOrNetIncomeInd>false</ProceedsOrNetIncomeInd>
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      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JEFFERY T GRIFFITHFINAL 2014</PersonNm>
          <USAddress>
            <AddressLine1Txt>2145 ROOSEVELT AVE</AddressLine1Txt>
            <CityNm>BURLINGAME</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94010</ZIPCd>
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          <TitleTxt>PAST PRESIDENT</TitleTxt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>LAURA E HESSELGREN</PersonNm>
          <USAddress>
            <AddressLine1Txt>416 BAYSWATER AVE</AddressLine1Txt>
            <CityNm>BURLINGAME</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94010</ZIPCd>
          </USAddress>
          <TitleTxt>Vice President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MARGARET GLOMSTAD</PersonNm>
          <USAddress>
            <AddressLine1Txt>154 MCLELLAN AVE</AddressLine1Txt>
            <CityNm>SAN MATEO</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94402</ZIPCd>
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          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>STEVEN BAUM</PersonNm>
          <USAddress>
            <AddressLine1Txt>2120 ADELINE DR</AddressLine1Txt>
            <CityNm>BURLINGAME</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94010</ZIPCd>
          </USAddress>
          <TitleTxt>Treasurer</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DONNA COLSON</PersonNm>
          <USAddress>
            <AddressLine1Txt>2616 HALE DRIVE</AddressLine1Txt>
            <CityNm>BURLINGAME</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94010</ZIPCd>
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          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>STEVE WILLIAMSFINAL 2014</PersonNm>
          <USAddress>
            <AddressLine1Txt>84 MALCOLM ROAD</AddressLine1Txt>
            <CityNm>BURLINGAME</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94010</ZIPCd>
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          <TitleTxt>Director</TitleTxt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>KAREN DITTMAN</PersonNm>
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            <CityNm>BURLINGAME</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94010</ZIPCd>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>NANCE MCGEE</PersonNm>
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            <StateAbbreviationCd>CA</StateAbbreviationCd>
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            <AddressLine1Txt>850 BURLINGAME AVE</AddressLine1Txt>
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            <StateAbbreviationCd>CA</StateAbbreviationCd>
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          <RecipientFoundationStatusTxt>GOV</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>PUBLIC HEALTH</GrantOrContributionPurposeTxt>
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      <OtherExpensesScheduleGrp>
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        <CategoryTxt>FRANCHISE TAX FEE</CategoryTxt>
        <Amt>10</Amt>
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</Return>