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    <Timestamp>2011-11-14T08:22:59-08:00</Timestamp>
    <TaxPeriodEndDate>2011-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>DONALIE KELLY</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>7178 MAIN STREET PO BOX 336</AddressLine1>
        <City>OVID</City>
        <State>NY</State>
        <ZIPCode>145210336</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>200564702</EIN>
      <Name>
        <BusinessNameLine1>FRIENDS OF THE THREE BEARS</BusinessNameLine1>
      </Name>
      <NameControl>FRIE</NameControl>
      <Phone>6078699585</Phone>
      <USAddress>
        <AddressLine1>PO BOX 75</AddressLine1>
        <City>OVID</City>
        <State>NY</State>
        <ZIPCode>14521</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>DANIEL MOTILL</Name>
      <Title>VICE PRESIDENT</Title>
      <Phone>6078699585</Phone>
      <DateSigned>2011-11-14</DateSigned>
    </Officer>
    <Preparer>
      <Name>DONALIE KELLY</Name>
      <DatePrepared>2011-11-14</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
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      <WebSite>N/A</WebSite>
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      <MembershipDues>3865</MembershipDues>
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      <FeesAndOthPymtToIndContractors>150</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>277</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>105</PrintingPublicationsPostage>
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        <EOY>200</EOY>
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      <PrimaryExemptPurpose>Support the presevation, conservation, improvement of the "Three Bears".</PrimaryExemptPurpose>
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        <DescriptionProgramServiceAccom>RAISE MONEY FOR PRESERVATION OF THE HISTORICAL BUILDINGS (3 BEARS) AND TO PROVIDE MATCHING MONEY FOR POTENTIAL GRANTS, TO THIS END.</DescriptionProgramServiceAccom>
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        <PersonName>DANIEL MOTILL</PersonName>
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          <AddressLine1>PO BOX 901</AddressLine1>
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        <PersonName>CHERYL WESTERVELT</PersonName>
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          <AddressLine1>7937 ROCK RIVER RD</AddressLine1>
          <City>INTERLAKEN</City>
          <State>NY</State>
          <ZIPCode>14847</ZIPCode>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MARK SINKIEWICZ</PersonName>
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          <AddressLine1>6961 E LAKE RD</AddressLine1>
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          <State>NY</State>
          <ZIPCode>14521</ZIPCode>
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        <PersonName>STEVEN GETMAN</PersonName>
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          <AddressLine1>7185 S MAIN ST</AddressLine1>
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          <State>NY</State>
          <ZIPCode>14521</ZIPCode>
        </AddressUS>
        <Title>SECRETARY</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>BARRY ROCHE</PersonName>
        <AddressUS>
          <AddressLine1>6970 E LAKE RD</AddressLine1>
          <City>OVID</City>
          <State>NY</State>
          <ZIPCode>14521</ZIPCode>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ADA COOL</PersonName>
        <AddressUS>
          <AddressLine1>COOL DR</AddressLine1>
          <City>GENEVA</City>
          <State>NY</State>
          <ZIPCode>14456</ZIPCode>
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        <Title>MEMBERSHIP MGR</Title>
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      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
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        <NamePerson>CHERYL WESTERVELT</NamePerson>
        <AddressUS>
          <AddressLine1>ROCK RIVER RD</AddressLine1>
          <City>INTERLAKEN</City>
          <State>NY</State>
          <ZIPCode>14847</ZIPCode>
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        <TelephoneNumber>6075324881</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
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      <PublicSupportPertcentage170>0</PublicSupportPertcentage170>
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      <GrossReceiptsFromAdmissions>
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        <CurrentTaxYearMinus3Years>5417</CurrentTaxYearMinus3Years>
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        <CurrentTaxYear>2730</CurrentTaxYear>
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        <CurrentTaxYear>7975</CurrentTaxYear>
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      <GrossInvestmentIncome509>
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        <CurrentTaxYearMinus1Year>992</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1576</CurrentTaxYear>
        <Total>9561</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
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        <CurrentTaxYearMinus3Years>2060</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2737</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>992</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1576</CurrentTaxYear>
        <Total>9561</Total>
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      <TotalSupportTotal>
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      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>INSURANCE 500. PROGRAM EXPENSES 4738.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 24</Identifier>
        <Explanation>FUND RAISING INVENTORY 350. 200.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 26</Identifier>
        <Explanation>MATCHING MONEY TOWARD GOV. GRANT 1929. 2318.</Explanation>
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