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    <Timestamp>2012-08-13T18:47:56-07:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>RODNEY O HARDCASTLE CPA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>180 WINDING WAY</AddressLine1>
        <City>ANGWIN</City>
        <State>CA</State>
        <ZIPCode>945089656</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>200764127</EIN>
      <Name>
        <BusinessNameLine1>DEVELOPING COMMUNITIES</BusinessNameLine1>
      </Name>
      <NameControl>DEVE</NameControl>
      <Phone>7079637736</Phone>
      <USAddress>
        <AddressLine1>1156 MAIN STREET</AddressLine1>
        <City>SAINT HELENA</City>
        <State>CA</State>
        <ZIPCode>94574</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>JAKE SCHEIDEMAN</Name>
      <Title>PRESIDENT</Title>
      <Phone>7079637736</Phone>
      <DateSigned>2012-07-31</DateSigned>
    </Officer>
    <Preparer>
      <Name>RODNEY O HARDCASTLE</Name>
      <Phone>7079652832</Phone>
      <DatePrepared>2012-08-13</DatePrepared>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="3">
    <IRS990EZ documentId="00000001" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration">
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>www.casanica.net</WebSite>
      <Organization501c3 referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>85377</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>83559</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>0</ProgramServiceRevenue>
      <MembershipDues>0</MembershipDues>
      <InvestmentIncome>1818</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>0</GainOrLossFromSaleOfAssets>
      <GamingGrossIncome>0</GamingGrossIncome>
      <FundraisingGrossIncome>0</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>0</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>0</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>0</GroProfitLossSalesOfInventory>
      <TotalRevenue>85377</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>55000</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>12360</FeesAndOthPymtToIndContractors>
      <PrintingPublicationsPostage>381</PrintingPublicationsPostage>
      <OtherExpensesTotal>50057</OtherExpensesTotal>
      <TotalExpenses>117798</TotalExpenses>
      <ExcessOrDeficitForYear>-32421</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>287692</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>255271</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>250892</BOY>
        <EOY>223538</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <BOY>36800</BOY>
        <EOY>36200</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>287692</BOY>
        <EOY>259738</EOY>
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      <SumOfTotalLiabilities>
        <EOY>4467</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>287692</BOY>
        <EOY>255271</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>To imporve the quality of life for people in Latin America, one community at a time through sustainable community development projects.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>HOUSING PROJECT IN EMPALME DE BOACA NICARAGUA - THERE ARE OVER 200 DIRECT BENEFICIARIES OF THIS PROJECT</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>12480</GrantsAndAllocations>
        <IncludesForeignGrants>X</IncludesForeignGrants>
        <ProgramServiceExpenses>31909</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Scholarships for students in Nicaragua - Funds are provided for education costs to deserving students according to criteria developed by the organization. The scholarship program has very specific criteria for application. Over 90 students benefit.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>42520</GrantsAndAllocations>
        <IncludesForeignGrants>X</IncludesForeignGrants>
        <ProgramServiceExpenses>221</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Other small projects</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>1109</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>33239</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JAKE SCHEIDEMAN</PersonName>
        <AddressUS>
          <AddressLine1>1156 MAIN ST</AddressLine1>
          <City>ST HELENA</City>
          <State>CA</State>
          <ZIPCode>94574</ZIPCode>
        </AddressUS>
        <Title>President</Title>
        <AvgHoursPerWkDevotedToPosition>30.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>CLAIRE DILLAVOU</PersonName>
        <AddressUS>
          <AddressLine1>158 MANHATTAN AVE</AddressLine1>
          <City>HERMOSA BEACH</City>
          <State>CA</State>
          <ZIPCode>90254</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DENNIS MOSHER</PersonName>
        <AddressUS>
          <AddressLine1>73 N NEWPORT DR</AddressLine1>
          <City>NAPA</City>
          <State>CA</State>
          <ZIPCode>94599</ZIPCode>
        </AddressUS>
        <Title>Secretary</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>PETER STANLEY</PersonName>
        <AddressUS>
          <AddressLine1>1505 MONTEREY DR</AddressLine1>
          <City>SANTA ROSA</City>
          <State>CA</State>
          <ZIPCode>94505</ZIPCode>
        </AddressUS>
        <Title>Chairman</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>KEVIN BECKER</PersonName>
        <AddressUS>
          <AddressLine1>2 COLUMBUS AVE 32</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10023</ZIPCode>
        </AddressUS>
        <Title>Treasurer</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JIM ROY</PersonName>
        <AddressUS>
          <AddressLine1>100 HOWELL MTN RD</AddressLine1>
          <City>ANGWIN</City>
          <State>CA</State>
          <ZIPCode>94508</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JEFF HEININGER</PersonName>
        <AddressUS>
          <AddressLine1>3178 EDGEWOOD LANE</AddressLine1>
          <City>BELLINGHAM</City>
          <State>WA</State>
          <ZIPCode>98226</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTax>
      <OrganizationDissolvedEtc referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>JAKE SCHEIDEMAN</NamePerson>
        <AddressUS>
          <AddressLine1>1156 MAIN ST</AddressLine1>
          <City>ST HELENA</City>
          <State>CA</State>
          <ZIPCode>94574</ZIPCode>
        </AddressUS>
        <TelephoneNumber>7079637736</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>true</ForeignOffice>
      <ForeignOfficeCountry>NU</ForeignOfficeCountry>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
    </IRS990EZ>
    <IRS990ScheduleA documentId="00000002" softwareId="11000175">
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      <PublicSupportTotal170>0</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <Total>0</Total>
      </GrossInvestmentIncome170>
      <PublicSupportPertcentage170>0</PublicSupportPertcentage170>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>82241</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>645058</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>63388</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>75346</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>83559</CurrentTaxYear>
        <Total>949592</Total>
      </GiftsGrantsContribReceived509>
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        <CurrentTaxYearMinus4Years>82241</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>645058</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>63388</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>75346</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>83559</CurrentTaxYear>
        <Total>949592</Total>
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      <PublicSupportTotal509>949592</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus1Year>5438</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1818</CurrentTaxYear>
        <Total>7256</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus1Year>5438</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1818</CurrentTaxYear>
        <Total>7256</Total>
      </InvestmentIncomeAndUBTI>
      <TotalSupportTotal>
        <Total>956848</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.99240</PublicSupportPercentage509>
      <PriorYearSupportPercentage>1.00000</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00760</InvestmentIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="00000003" softwareId="11000175">
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 10</Identifier>
        <Explanation>CONSTRUCTION AND OVERHEAD EXPENSES FOR THE DEVELOPMENT OF EMPALME DE BOACA NICARAGUA CONSTRUCTION FUNDACION ST. HELENA NON PROFIT ORG 55000.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>BANK CHARGES 215. VIDEO PRODUCTION 15000. FINANCE CHARGES 5. FEES 50. INSURANCE 1021. PROJECT EXPENSES 33239. OTHER ADMINISTRATION EXPENSES 527.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 24</Identifier>
        <Explanation>ACCOUNTS RECEIVABLE 36800. 36200.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 26</Identifier>
        <Explanation>ACCOUNTS PAYABLE 4467.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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