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    <Timestamp>2011-05-02T11:45:11-05:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>201698868</EIN>
      <Name>
        <BusinessNameLine1>BRIDGES TO LEARNING INC</BusinessNameLine1>
      </Name>
      <NameControl>BRID</NameControl>
      <USAddress>
        <AddressLine1>1633 CEDAR LAKE PARKWAY</AddressLine1>
        <City>MINNEAPOLIS</City>
        <State>MN</State>
        <ZIPCode>55416</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ROBERT A MAC MURDO</Name>
      <Title>TREASURER</Title>
      <Phone>6123811990</Phone>
      <DateSigned>2011-03-22</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
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    <IRS990 documentId="990">
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      <WebSite>www.bridges2learning.org</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2004</YearFormation>
      <StateLegalDomicile>MN</StateLegalDomicile>
      <ActivityOrMissionDescription>Bridges to Learnings mission is to provide resources for the education well-beingand social development of impoverished children in developing countries We are currently focusing on schools and educational programs in Vietnam</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>10</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>10</NbrIndependentVotingMembers>
      <TotalNbrEmployees>4</TotalNbrEmployees>
      <TotalNbrVolunteers>20</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
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      <ContributionsGrantsPriorYear>36994</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>51125</ContributionsGrantsCurrentYear>
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      <InvestmentIncomePriorYear>50</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>49</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>43338</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>48077</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>80382</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>99251</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>58693</GrantsAndSimilarAmntsPriorYear>
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      <SalariesEtcCurrentYear>24665</SalariesEtcCurrentYear>
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      <TotalFundrsngExpCurrentYear>23235</TotalFundrsngExpCurrentYear>
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      <TotalExpensesCurrentYear>115056</TotalExpensesCurrentYear>
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      <TotalLiabilitiesEOY>27420</TotalLiabilitiesEOY>
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      <NetAssetsOrFundBalancesEOY>43499</NetAssetsOrFundBalancesEOY>
      <MissionDescription>Bridges to Learnings mission is to provide resources for the education well-beingand social development of impoverished children in developing countries We are currently focusing on schools and educational programs in Vietnam</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>68804</Expense>
      <Description>Our primary program focuses on providing for the students education and welfare We transfer donations from private citizens to support indigenous children in Vietnam to attend the Anh Linh Free School in district 7 Ho Chi Minh City Their sponso rship includes education uniforms eye exams haircuts lunch and school materials</Description>
      <Activity2>
        <Expense>9097</Expense>
        <Description>Bridges to Learning B2L established the Breakfast fund as a means to provide the elementary school children a nutritious breakfast each morning Many children come from families too poor to provide more than one meal a day and hungry children do n ot learn very well</Description>
      </Activity2>
      <Activity3>
        <Expense>1740</Expense>
        <Description>The capital building initiative provides for the furnishing of computer labs dormitories building maintenance and the construction of facilitities including new schools</Description>
      </Activity3>
      <ActivityOther>
        <Description>Research &amp; Dissemination B2L performs research to gather information that can be useful for B2L strategic decision-making and for its partners collaborators Information that advances the B2L mission can be disseminated to the general public using social media vehicles B2L uses the communications from students and schools in Vietnam stories about their progress and other information to help donors and interested parties understand education in its global context</Description>
      </ActivityOther>
      <ActivityOther>
        <Description>Collaborations &amp; Partnerships As one of a relatively small number of organizations supplying resources to poor children in Vietnam B2L has a unique position to become an organization that is also providing strength to the infrastructure of nonprofi t organizations currently in Vietnam as a movement-maker B2L initiates collaborations and partnerships that strengthen our ability to carry out our mission We seek partners who work with models similar to ours supporting the unique needs of each c hild</Description>
      </ActivityOther>
      <ActivityOther>
        <Description>School Asset Management Even though schools like Anh Linh Free School are poor in capital and cash they still have more funds than many places in impoverished communities Keeping the money donated from B2L in their local bank accounts can be a cha llenge It attracts attention and could be confiscated For schools in developing countries it is often safer to retain their funds offshore B2L works with the school to help them with their cash flow and cash management B2L is creating an escrow account to finance programs for the next year and help the school maintain budget and manage the flow of funds</Description>
      </ActivityOther>
      <TotalOfOtherProgramServiceExp>8700</TotalOfOtherProgramServiceExp>
      <TotalProgramServiceExpense>88341</TotalProgramServiceExpense>
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      <ScheduleBRequired>false</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <DonorAdvisedFunds>false</DonorAdvisedFunds>
      <ConservationEasements>false</ConservationEasements>
      <CollectionsOfArt>false</CollectionsOfArt>
      <CreditCounseling>false</CreditCounseling>
      <TermOrPermanentEndowments>false</TermOrPermanentEndowments>
      <ReportLandBldgEquip>false</ReportLandBldgEquip>
      <ReportInvestOthSecurities>false</ReportInvestOthSecurities>
      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets>false</ReportOtherAssets>
      <ReportOtherLiabilities>false</ReportOtherLiabilities>
      <ReportFin48Footnote>false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt>false</IndependentAuditFinancialStmt>
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      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations referenceDocumentId="3480">false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
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      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
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      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
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      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
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      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
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      <NonDeductibleContributions>false</NonDeductibleContributions>
      <QuidProQuoContributions>false</QuidProQuoContributions>
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      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <Form8899Filed>false</Form8899Filed>
      <Form1098CFiled>false</Form1098CFiled>
      <TaxableDistributions>false</TaxableDistributions>
      <DistributionToDonor>false</DistributionToDonor>
      <IndoorTanningServices>false</IndoorTanningServices>
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      <StatesWhereCopyOfReturnIsFiled>MN</StatesWhereCopyOfReturnIsFiled>
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        <NamePerson>ROBERT A MAC MURDO</NamePerson>
        <TelephoneNumber>6123811990</TelephoneNumber>
        <AddressUS>
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          <City>MINNEAPOLIS</City>
          <State>MN</State>
          <ZIPCode>55416</ZIPCode>
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        <Title>EXECUTIVE DIRECTOR</Title>
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        <OtherCompensation>0</OtherCompensation>
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      <Form990PartVIISectionA>
        <NamePerson>D ANDREW BROWN</NamePerson>
        <Title>VICE CHAIRMAN</Title>
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        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
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      <Form990PartVIISectionA>
        <NamePerson>GARY N MCLEAN</NamePerson>
        <Title>SECRETARY</Title>
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        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
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      <Form990PartVIISectionA>
        <NamePerson>JERILYN H HIRSCH</NamePerson>
        <Title>FOUNDER</Title>
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        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
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        <NamePerson>LIEM NGUYEN</NamePerson>
        <Title>CHAIRMAN</Title>
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        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
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        <NamePerson>ROBERT A MAC MURDO</NamePerson>
        <Title>TREASURER</Title>
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        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
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        <ExclusionAmount>48077</ExclusionAmount>
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        <RelatedOrExemptFunctionIncome>49</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>48077</ExclusionAmount>
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      <ForeignGrants>
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        <ProgramServices>60500</ProgramServices>
      </ForeignGrants>
      <CompCurrentOfficersDirectors>
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        <ProgramServices>16618</ProgramServices>
        <ManagementAndGeneral>2077</ManagementAndGeneral>
        <Fundraising>2077</Fundraising>
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      <OtherSalariesAndWages>
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        <ProgramServices>1563</ProgramServices>
        <ManagementAndGeneral>195</ManagementAndGeneral>
        <Fundraising>195</Fundraising>
      </OtherSalariesAndWages>
      <PayrollTaxes>
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        <ProgramServices>1552</ProgramServices>
        <ManagementAndGeneral>194</ManagementAndGeneral>
        <Fundraising>194</Fundraising>
      </PayrollTaxes>
      <OfficeExpenses>
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        <ProgramServices>1935</ProgramServices>
        <ManagementAndGeneral>242</ManagementAndGeneral>
        <Fundraising>242</Fundraising>
      </OfficeExpenses>
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        <ManagementAndGeneral>123</ManagementAndGeneral>
        <Fundraising>123</Fundraising>
      </InformationTechnology>
      <Travel>
        <Total>2750</Total>
        <ProgramServices>2200</ProgramServices>
        <ManagementAndGeneral>275</ManagementAndGeneral>
        <Fundraising>275</Fundraising>
      </Travel>
      <Insurance>
        <Total>517</Total>
        <ProgramServices>413</ProgramServices>
        <ManagementAndGeneral>52</ManagementAndGeneral>
        <Fundraising>52</Fundraising>
      </Insurance>
      <OtherExpenses>
        <Description>Meals &amp; Entertainment</Description>
        <Total>401</Total>
        <ProgramServices>321</ProgramServices>
        <ManagementAndGeneral>40</ManagementAndGeneral>
        <Fundraising>40</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Printing and newsletters</Description>
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        <ProgramServices>73</ProgramServices>
        <ManagementAndGeneral>9</ManagementAndGeneral>
        <Fundraising>9</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Dues &amp; Subscription</Description>
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        <ProgramServices>340</ProgramServices>
        <ManagementAndGeneral>43</ManagementAndGeneral>
        <Fundraising>43</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Fundraising expenses</Description>
        <Total>19755</Total>
        <Fundraising>19755</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Bank Charges</Description>
        <Total>2273</Total>
        <ProgramServices>1819</ProgramServices>
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        <Fundraising>227</Fundraising>
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        <Total>26</Total>
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        <Fundraising>3</Fundraising>
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      <TotalFunctionalExpenses>
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        <Fundraising>23235</Fundraising>
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        <EOY>27420</EOY>
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        <EOY>43499</EOY>
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        <EOY>70919</EOY>
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        <CurrentTaxYear>99202</CurrentTaxYear>
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        <CurrentTaxYearMinus1Year>50</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>49</CurrentTaxYear>
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        <CurrentTaxYearMinus1Year>50</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>49</CurrentTaxYear>
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        <CurrentTaxYear>99251</CurrentTaxYear>
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      <GeneralExplanation>
        <Identifier>01. Officer, directors, etc. family relationship (Part VI, line 2)</Identifier>
        <Explanation>Jerilyn Hirschs spouse is Robert Mac Murdo</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>02. Form 990 governing body review (Part VI, line 11)</Identifier>
        <Explanation>The organizations 990 is compiled by our accountant with the assistance of the Treasurer Once the 990 has been completed it is distributed electronically to the board for review and comment prior to filing All comments and questions are resolved prior to filing primarily through email between all board members</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>03. Conflict of interest policy compliance (Part VI, line 12c)</Identifier>
        <Explanation>Bridges to Learning Incs Conflict of Interest policy is completed annually by each board member The board collectively reviews each members statement and discusses any questions that members may have Members are bound to report any change in their situation throughout the year Randomly the Chairman will poll the board as to their status at periodic board meetings and those results are compiled in the minutes</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>04. CEO, executive director, top management comp (Part VI, line 15a)</Identifier>
        <Explanation>During the Boards annual strategic planning session in 2008 it concluded that establishing a salary for the President and Treasurer would be sound policy to begin to establish credibility as a sustainable organization Consulting firms such as MAP for Non-Profits and the Minnesota Council of Non-Profits were accessed to evaluate appropriate salary structures for organization our size A new Executive Director was hired in August 2010 to replaced Jerilyn Hirsch who wished to retire and support the organization through service with the board</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>05. Other officer or key employee compensation (Part VI, line 15b</Identifier>
        <Explanation>Using the information gleaned from the aforementioned organizations the board determined that a half time salary of 25000 per annum was appropriate to offer the new director Compensation for an Administrative Assistant was also approved for the prevailing rate of 1000hr for part time work</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>06. Governing documents, etc, available to public (Part VI, line 19)</Identifier>
        <Explanation>Bridges to Learning Inc posts its by-laws and governing documents on their website wwwBridges2Learningorg</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>