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    <ReturnTs>2014-09-14T20:59:08-07:00</ReturnTs>
    <TaxPeriodEndDt>2013-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1>Laarni von Ruden CPA</BusinessNameLine1>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1>PO Box 94</AddressLine1>
        <City>Palo Alto</City>
        <State>CA</State>
        <ZIPCode>94302</ZIPCode>
      </PreparerUSAddress>
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    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2013-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>461124191</EIN>
      <BusinessName>
        <BusinessNameLine1>BURLINGAME PARKS AND RECREATION</BusinessNameLine1>
        <BusinessNameLine2>FOUNDATION</BusinessNameLine2>
      </BusinessName>
      <BusinessNameControlTxt>BURL</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1>850 BURLINGAME AVENUE</AddressLine1>
        <City>BURLINGAME</City>
        <State>CA</State>
        <ZIPCode>94010</ZIPCode>
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    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JEFFERY T GRIFFITH</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2014-09-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
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    <PreparerPersonGrp>
      <PreparerPersonNm>Laarni von Ruden</PreparerPersonNm>
      <PTIN>P01236188</PTIN>
      <PhoneNum>6508140446</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
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    <TaxYr>2013</TaxYr>
    <BuildTS>2015-12-30 17:16:21Z</BuildTS>
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      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
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        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
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        <AdjustedNetIncomeAmt>1</AdjustedNetIncomeAmt>
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        <TotalAssetsEOYFMVAmt>7969</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
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        <TotalLiabilitiesNetAstEOYAmt>7969</TotalLiabilitiesNetAstEOYAmt>
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        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
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        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <Form990TFiledInd>false</Form990TFiledInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>CA</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1>JEFFERY T GRIFFITH</BusinessNameLine1>
        </PersonsWithBooksName>
        <PhoneNum>6508888732</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1>2145 ROOSEVELT AVE</AddressLine1>
          <City>BURLINGAME</City>
          <State>CA</State>
          <ZIPCode>94010</ZIPCode>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
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        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <UndistrIncmSect4942a2NotAppInd>false</UndistrIncmSect4942a2NotAppInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <ExcessBusinessHoldingsInd>false</ExcessBusinessHoldingsInd>
        <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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          <USAddress>
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            <City>BURLINGAME</City>
            <State>CA</State>
            <ZIPCode>94010</ZIPCode>
          </USAddress>
          <TitleTxt>President</TitleTxt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>LAURA E HESSELGREN</PersonNm>
          <USAddress>
            <AddressLine1>416 BAYSWATER AVE</AddressLine1>
            <City>BURLINGAME</City>
            <State>CA</State>
            <ZIPCode>94010</ZIPCode>
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          <TitleTxt>Vice President</TitleTxt>
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          <CompensationAmt>0</CompensationAmt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MARGARET GLOMSTAD</PersonNm>
          <USAddress>
            <AddressLine1>154 MCLELLAN AVE</AddressLine1>
            <City>SAN MATEO</City>
            <State>CA</State>
            <ZIPCode>94402</ZIPCode>
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          <TitleTxt>Secretary</TitleTxt>
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          <CompensationAmt>0</CompensationAmt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>STEVEN BAUM</PersonNm>
          <USAddress>
            <AddressLine1>2120 ADELINE DR</AddressLine1>
            <City>BURLINGAME</City>
            <State>CA</State>
            <ZIPCode>94010</ZIPCode>
          </USAddress>
          <TitleTxt>Treasurer</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DONNA COLSON</PersonNm>
          <USAddress>
            <AddressLine1>2616 HALE DRIVE</AddressLine1>
            <City>BURLINGAME</City>
            <State>CA</State>
            <ZIPCode>94010</ZIPCode>
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          <TitleTxt>Director</TitleTxt>
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          <CompensationAmt>0</CompensationAmt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>STEVE WILLIAMS</PersonNm>
          <USAddress>
            <AddressLine1>84 MALCOLM ROAD</AddressLine1>
            <City>BURLINGAME</City>
            <State>CA</State>
            <ZIPCode>94010</ZIPCode>
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          <CompensationAmt>0</CompensationAmt>
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        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
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      <MinimumInvestmentReturnGrp>
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        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>0</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>0</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>0</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>0</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>0</MinimumInvestmentReturnAmt>
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      <DistributableAmountGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
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        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
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        <NetIncomeLossFromSpecialEvtGrp>
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        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
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