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          <AddressLine2>RESTRICTED</AddressLine2>
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          <BusinessNameLine1>YWCA OF GREATER CINCINNATI</BusinessNameLine1>
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        <PurposeOfGrant>ROSIES' GIRLS PROGRAMPROVIDES EXPOSURE TO THE CONSTRUCTION INDUSTRY FOR DISADVANTAGED CHILDREN.</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
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        </RecipientNameBusiness>
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        <PurposeOfGrant>ADVOCATE TO ENCOURAGE MIDDLE SCHOOL CHILDREN TO CONSIDER A CAREER IN THE CONSTRUCTION INDUSTRY.</PurposeOfGrant>
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      <RecipientTable>
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          <BusinessNameLine1>CONTRUCTION CAREER DAYS</BusinessNameLine1>
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        <PurposeOfGrant>SUPPORTS CONTRUCTION AS A CAREER</PurposeOfGrant>
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      <RecipientTable>
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          <BusinessNameLine1>BUTLER TECH</BusinessNameLine1>
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        <PurposeOfGrant>SUPPORTS CONSTRUCTION AS A CAREER</PurposeOfGrant>
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      <RecipientTable>
        <RecipientNameBusiness>
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        <PurposeOfGrant>SUPPORTS CONSTRUCTION AS A CAREER</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>ACE MENTOR PROGRAM</BusinessNameLine1>
        </RecipientNameBusiness>
        <AmountOfCashGrant>5000</AmountOfCashGrant>
        <PurposeOfGrant>SUPPORTS CONSTRUCTION AS A CAREER</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>BOY SCOUTS OF AMERICA</BusinessNameLine1>
        </RecipientNameBusiness>
        <AmountOfCashGrant>6800</AmountOfCashGrant>
        <PurposeOfGrant>SUPPORTS CONSTRUCTION AS A CAREER</PurposeOfGrant>
      </RecipientTable>
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        <TypeOfGrant>CASH STUDENT SCHOLARSHIPS</TypeOfGrant>
        <NumberOfRecipients>7</NumberOfRecipients>
        <AmountOfCashGrant>2500</AmountOfCashGrant>
        <MethodOfValuation>FMV</MethodOfValuation>
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      <Form990ScheduleIPartIII>
        <TypeOfGrant>CASH MILITARY SCHOLARSHIPS</TypeOfGrant>
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        <AmountOfCashGrant>2500</AmountOfCashGrant>
        <MethodOfValuation>FMV</MethodOfValuation>
      </Form990ScheduleIPartIII>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 3</ReturnReference>
        <Explanation>SPIRIT OF CONSTRUCTION FOUNDATION USES TONY BRUNSMAN OF PSA CONSULTING, INC. TO MANAGE AND OVERSEE THE FUNDRAISING DINNER EVENT AS WELL AS PROVIDING CONSULTATION ON THE NON-PROFIT'S ON-GOING OPERATIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE COMPLETED 990 IS SHARED WITH THE FOUNDATION PRESIDENT BEFORE FILING AND THE BOARD IS MADE AWARE OF THE FILING, BUT THE RETURN IS NOT SHARED WITH THE BOARD.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>ORGANIZATION DOES NOT COMPENSATE ANY OF ITS OFFICERS NOR DOES IT HAVE ANY EMPLOYEES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>ORGANIZATION MAKES FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 9:</ReturnReference>
        <Explanation>INTEREST INCOME NOT REPORTED ON BOOKS -28. OTHER ADJUSMENTS -2,378.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>