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    <Timestamp>2011-08-15T11:27:10-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
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        <BusinessNameLine1>MBS ACCOUNTANCY CORPORATION</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>4946 E YALE AVE STE 102</AddressLine1>
        <City>FRESNO</City>
        <State>CA</State>
        <ZIPCode>93727</ZIPCode>
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    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
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      <Name>
        <BusinessNameLine1>SAINTS REST COMMUNITY ECONOMIC DEVELOPMENT CORP</BusinessNameLine1>
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      <NameControl>SAIN</NameControl>
      <Phone>5592375551</Phone>
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        <AddressLine1>1550 E REV CHESTER RIGGINS AVE</AddressLine1>
        <City>FRESNO</City>
        <State>CA</State>
        <ZIPCode>93706</ZIPCode>
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    </Filer>
    <Officer>
      <Name>LUIS MENDOZA</Name>
      <Title>CHAIRMAN</Title>
      <Phone>5592375551</Phone>
      <DateSigned>2011-08-11</DateSigned>
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    <Preparer>
      <Name>CASSIDY A JAKOVICKAS</Name>
      <Phone>5594217033</Phone>
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    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <WebSite>N/A</WebSite>
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      <OtherExpensesTotal>151</OtherExpensesTotal>
      <TotalExpenses>151</TotalExpenses>
      <ExcessOrDeficitForYear>4851</ExcessOrDeficitForYear>
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      <PrimaryExemptPurpose>TO PROVIDE EDUCATIONAL AND CHARITABLE ASSISTANCE TO YOUTH AND ADULTS.</PrimaryExemptPurpose>
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        <DescriptionProgramServiceAccom>HEROES PROGRAM - PROGRAM AIMED TO WORK WITH 30-60 STUDENTS AT KIRK ELEMENTARY SCHOOL TO EDUCATE THEM ON THE IMPORTANCE OF CHARACTER DEVELOPMENT.</DescriptionProgramServiceAccom>
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          <State>CA</State>
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          <State>CA</State>
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        <PersonName>TRACY MOORE</PersonName>
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          <AddressLine1>1550 E REV CHESTER RIGGINS AVE</AddressLine1>
          <City>FRESNO</City>
          <State>CA</State>
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        <Title>SECRETARY</Title>
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        <PersonName>RONALD WILEY</PersonName>
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          <State>CA</State>
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        <Title>BOARD MEMBER</Title>
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      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
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          <BusinessNameLine1>MBS ACCOUNTANCY CORP</BusinessNameLine1>
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          <AddressLine1>4946 E YALE AVE STE 102</AddressLine1>
          <City>FRESNO</City>
          <State>CA</State>
          <ZIPCode>93727</ZIPCode>
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      <ForeignOffice>false</ForeignOffice>
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        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>BANK FEES 151.</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 24</Identifier>
        <Explanation>DUE FROM CHURCH 0. 308.</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 26</Identifier>
        <Explanation>DUE TO CHURCH 4558. 0.</Explanation>
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      <Explanation>THE ENTITY IS ONLY REQUIRED TO FILE THE FORM 990-N, WHICH WAS FILED TIMELY. HOWEVER, THE ENTITY LATER ELECTED TO VOLUNTARILY FILE THE FORM 990-EZ. AN EXTENSION WAS NOT GRANTED, HOWEVER THE RETURN HAS BEEN FILED BEFORE THE EXTENDED DEADLINE.</Explanation>
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