﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2010v3.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-05-31T09:28:55-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>EVERET D HOWELL TAX ACCT</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>2206 E VIRGINIA ST</AddressLine1>
        <City>MESA</City>
        <State>AZ</State>
        <ZIPCode>852139708</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>651277902</EIN>
      <Name>
        <BusinessNameLine1>ROOM FOR JOY</BusinessNameLine1>
      </Name>
      <NameControl>ROOM</NameControl>
      <Phone>6026190209</Phone>
      <USAddress>
        <AddressLine1>1118 E DUST DEVIL DRIVE</AddressLine1>
        <City>SAN TAN VALLEY</City>
        <State>AZ</State>
        <ZIPCode>85143</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>TORY SMOCK</Name>
      <Title>DIRECTOR</Title>
      <Phone>6026190209</Phone>
      <DateSigned>2011-05-03</DateSigned>
    </Officer>
    <Preparer>
      <Name>EVERET D HOWELL</Name>
      <Phone>4808987302</Phone>
      <DatePrepared>2011-05-31</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990EZ documentId="00000001" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>65367</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>56052</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>0</ProgramServiceRevenue>
      <MembershipDues>0</MembershipDues>
      <InvestmentIncome>0</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>
      <OtherRevenueTotal>9315</OtherRevenueTotal>
      <TotalRevenue>65367</TotalRevenue>
      <FeesAndOthPymtToIndContractors>29235</FeesAndOthPymtToIndContractors>
      <OtherExpensesTotal>14569</OtherExpensesTotal>
      <TotalExpenses>43804</TotalExpenses>
      <ExcessOrDeficitForYear>21563</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>7134</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>28697</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>5750</BOY>
        <EOY>28697</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <BOY>1384</BOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>7134</BOY>
        <EOY>28697</EOY>
      </TotalAssets>
      <NetAssetsOrFundBalances>
        <BOY>7134</BOY>
        <EOY>28697</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>DECORATE ROOMS FOR SICK CHILDREN</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>BEDROOMS FOR SICK CHILDREN DECORATED AS THEY DESIRE</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>39956</GrantsAndAllocations>
        <ProgramServiceExpenses>39956</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>39956</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>TORY SMOCK</PersonName>
        <AddressUS>
          <AddressLine1>3510 W DANCER LANE</AddressLine1>
          <City>QUEEN CREEK</City>
          <State>AZ</State>
          <ZIPCode>85242</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>20.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>12115</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI referenceDocumentName="IRS990ScheduleC">false</OrganizationHadUBI>
      <OrganizationDissolvedEtc referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>TORY SMOCK</NamePerson>
        <AddressUS>
          <AddressLine1>1118 E DUST DEVIL DRIVE</AddressLine1>
          <City>SAN TAN VALLEY</City>
          <State>AZ</State>
          <ZIPCode>85143</ZIPCode>
        </AddressUS>
        <TelephoneNumber>4803807064</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
    </IRS990EZ>
    <IRS990ScheduleA documentId="00000002" softwareId="10000104">
      <CommunityTrust170b1Avi>X</CommunityTrust170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus3Years>22739</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>41893</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>129639</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>65367</CurrentTaxYear>
        <Total>259638</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus3Years>22739</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>41893</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>129639</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>65367</CurrentTaxYear>
        <Total>259638</Total>
      </Total170>
      <PublicSupportTotal170>259638</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <Total>0</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>259638</TotalSupport>
      <First5Years170>X</First5Years170>
      <PublicSupportPertcentage170>0</PublicSupportPertcentage170>
      <PublicSupportTotal509>0</PublicSupportTotal509>
      <PublicSupportPercentage509>0</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0</InvestmentIncomePercentage>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="00000003">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="00000004" softwareId="10000104">
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 8</Identifier>
        <Explanation>IN KIND DONATIONS 9315.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>FUND DEVELOPMENT EXPENSES 3848. ROOM EXPENSE/BUILD &amp; ACCESSORIZE 10721.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>