﻿<?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>2011-08-15T10:42:21-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>S Mark Hand &amp; Associates PA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>1301 Riverplace Blvd Suite 2400</AddressLine1>
        <City>Jacksonville</City>
        <State>FL</State>
        <ZIPCode>32207</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>596120994</EIN>
      <Name>
        <BusinessNameLine1>Meninak Charity Foundation Trust</BusinessNameLine1>
      </Name>
      <NameControl>MENI</NameControl>
      <USAddress>
        <AddressLine1>PO Box 8626</AddressLine1>
        <City>Jacksonville</City>
        <State>FL</State>
        <ZIPCode>32239</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Kent Lindsey</Name>
      <Title>Trustee</Title>
      <DateSigned>2011-08-15</DateSigned>
    </Officer>
    <Preparer>
      <Name>S Mark Hand</Name>
      <Phone>9043569400</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="3">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="10000105" softwareVersion="2010v3.2">
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId=" IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>187264</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>67210</ContributionsGiftsGrantsEtc>
      <InvestmentIncome>4022</InvestmentIncome>
      <GrossAmountFromSaleOfAssets>116032</GrossAmountFromSaleOfAssets>
      <CostOtherBasisAndSalesExpenses>114718</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>1314</GainOrLossFromSaleOfAssets>
      <FundraisingGrossIncome>0</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>0</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>0</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <TotalRevenue>72546</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>60704</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>625</FeesAndOthPymtToIndContractors>
      <OtherExpensesTotal>9566</OtherExpensesTotal>
      <TotalExpenses>70895</TotalExpenses>
      <ExcessOrDeficitForYear>1651</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>267889</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>-2447</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>267093</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>257681</BOY>
        <EOY>243500</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <BOY>10208</BOY>
        <EOY>23593</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>267889</BOY>
        <EOY>267093</EOY>
      </TotalAssets>
      <NetAssetsOrFundBalances>
        <BOY>267889</BOY>
        <EOY>267093</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>Grant-Making</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>The foundation provides grants to 501(c)(3) charitableorganizations and also provides merit based scholarships to qualifying students.</DescriptionProgramServiceAccom>
      </ProgramServiceAccomplishment>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Harrison E Conyers</PersonName>
        <AddressUS>
          <AddressLine1>PO Box 8626</AddressLine1>
          <City>Jacksonville</City>
          <State>FL</State>
          <ZIPCode>32239</ZIPCode>
        </AddressUS>
        <Title>Trustee</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>William C McCamy</PersonName>
        <AddressUS>
          <AddressLine1>PO Box 8626</AddressLine1>
          <City>Jacksonville</City>
          <State>FL</State>
          <ZIPCode>32239</ZIPCode>
        </AddressUS>
        <Title>Trustee</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Jane R Lanier</PersonName>
        <AddressUS>
          <AddressLine1>PO Box 8626</AddressLine1>
          <City>Jacksonville</City>
          <State>FL</State>
          <ZIPCode>32239</ZIPCode>
        </AddressUS>
        <Title>Trustee</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Robert L Johnson</PersonName>
        <AddressUS>
          <AddressLine1>PO Box 8626</AddressLine1>
          <City>Jacksonville</City>
          <State>FL</State>
          <ZIPCode>32239</ZIPCode>
        </AddressUS>
        <Title>Trustee</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>John M Godfrey</PersonName>
        <AddressUS>
          <AddressLine1>PO Box 8626</AddressLine1>
          <City>Jacksonville</City>
          <State>FL</State>
          <ZIPCode>32239</ZIPCode>
        </AddressUS>
        <Title>Trustee</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Marcelle C Lovett</PersonName>
        <AddressUS>
          <AddressLine1>PO Box 8626</AddressLine1>
          <City>Jacksonville</City>
          <State>FL</State>
          <ZIPCode>32239</ZIPCode>
        </AddressUS>
        <Title>Trustee</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Dr Ross T Krueger</PersonName>
        <AddressUS>
          <AddressLine1>PO Box 8626</AddressLine1>
          <City>Jacksonville</City>
          <State>FL</State>
          <ZIPCode>32239</ZIPCode>
        </AddressUS>
        <Title>Trustee</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>John T Roberts</PersonName>
        <AddressUS>
          <AddressLine1>PO Box 8626</AddressLine1>
          <City>Jacksonville</City>
          <State>FL</State>
          <ZIPCode>32239</ZIPCode>
        </AddressUS>
        <Title>Trustee</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <InitiationFeesAndCapitalContri>0</InitiationFeesAndCapitalContri>
      <GrossReceiptsForPublicUse>0</GrossReceiptsForPublicUse>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>Cathy Hill</NamePerson>
        <AddressUS>
          <AddressLine1>5932 Caribbean Ct N</AddressLine1>
          <City>Jacksonville</City>
          <State>FL</State>
          <ZIPCode>32277</ZIPCode>
        </AddressUS>
        <TelephoneNumber>9047453393</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <Form720Filed>false</Form720Filed>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <RelatedOrgSection527Org>false</RelatedOrgSection527Org>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="10000105" softwareVersion="2010v3.2">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>83179</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>67624</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>189013</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>75450</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>67210</CurrentTaxYear>
        <Total>482476</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <Total>0</Total>
      </GrossReceiptsFromAdmissions>
      <GrossReceiptsFromNonUBI>
        <Total>0</Total>
      </GrossReceiptsFromNonUBI>
      <TaxRevLeviedForOrgBenefit509>
        <Total>0</Total>
      </TaxRevLeviedForOrgBenefit509>
      <ValueOfSvcsFcltsFurnishdByGovt>
        <Total>0</Total>
      </ValueOfSvcsFcltsFurnishdByGovt>
      <Total509>
        <CurrentTaxYearMinus4Years>83179</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>67624</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>189013</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>75450</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>67210</CurrentTaxYear>
        <Total>482476</Total>
      </Total509>
      <AmtsRecdFromDisqualPersons>
        <Total>0</Total>
      </AmtsRecdFromDisqualPersons>
      <AmtsFromSubstContributors>
        <Total>0</Total>
      </AmtsFromSubstContributors>
      <PublicSupportTotal509>482476</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>5540</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>5881</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>5691</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>4719</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>4023</CurrentTaxYear>
        <Total>25854</Total>
      </GrossInvestmentIncome509>
      <Post1975UBTI>
        <Total>0</Total>
      </Post1975UBTI>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>5540</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>5881</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>5691</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>4719</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>4023</CurrentTaxYear>
        <Total>25854</Total>
      </InvestmentIncomeAndUBTI>
      <NetIncomeFromOtherUBI>
        <Total>0</Total>
      </NetIncomeFromOtherUBI>
      <OtherIncome509>
        <Total>0</Total>
      </OtherIncome509>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>88719</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>73505</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>194704</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>80169</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>71233</CurrentTaxYear>
        <Total>508330</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.94910</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.94730</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.05090</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.05270</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="10000105" softwareVersion="2010v3.2">
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part II, Line 24.1005</Identifier>
        <ReturnReference>Other Assets.1005</ReturnReference>
        <Explanation>Accounts Receivable - Beginning $10208 Accounts Receivable - Ending $23593</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 20.1</Identifier>
        <ReturnReference>Other Changes In Net Assets Or Fund Balances - Other Decreases.1</ReturnReference>
        <Explanation>Change in unrealized appreciation $2447</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.3</Identifier>
        <ReturnReference>Other Expenses.3</ReturnReference>
        <Explanation>Awards $1280</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.2</Identifier>
        <ReturnReference>Other Expenses.2</ReturnReference>
        <Explanation>Reception Expense $1994</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1</Identifier>
        <ReturnReference>Other Expenses.1</ReturnReference>
        <Explanation>Management &amp; Overhead Reimb. $6292</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 10.1</Identifier>
        <ReturnReference>Grants and Similar Amounts Paid In Excess of $5,000.1</ReturnReference>
        <Explanation>| Cash Amount Given: $60704</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>