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    <Timestamp>2011-05-19T10:12:22-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
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        <BusinessNameLine1>DRK Tax &amp; Business Solutions</BusinessNameLine1>
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        <AddressLine1>4600 Roseville Rd Ste 150</AddressLine1>
        <City>Sacramento</City>
        <State>CA</State>
        <ZIPCode>956605170</ZIPCode>
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    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>201699236</EIN>
      <Name>
        <BusinessNameLine1>MERCEY SPRINGS FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>MERC</NameControl>
      <Phone>9164561411</Phone>
      <USAddress>
        <AddressLine1>3665 BLECKLEY ST</AddressLine1>
        <City>MATHER</City>
        <State>CA</State>
        <ZIPCode>95655</ZIPCode>
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    <Officer>
      <Name>BRENDA KRESS</Name>
      <Title>Secretary/CAO</Title>
      <DateSigned>2011-05-19</DateSigned>
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    <Preparer>
      <Name>RANDY ROTH EA CSA MSFS</Name>
      <Phone>9169749393</Phone>
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    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <ExcessOrDeficitForYear>5303</ExcessOrDeficitForYear>
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      <PrimaryExemptPurpose>TO SUPPORT THE NEEDS OF PUBLIC AND/OR PRIVATE SECTOR PROGRAMS THAT ARE NOT CURRENTLY MET BY EXISTING FUNDING SOURCES. THE COPRPATION WILL ALSO DEVELOP AND/OR PROVIDE PROGRAMS AND SERVICES TO FULFILL CHARITABLE MEANS IN THE COMMUNITY.</PrimaryExemptPurpose>
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        <DescriptionProgramServiceAccom>MADE CONTRIBUTIONS TO VARIOUS ORGANIZATIONS</DescriptionProgramServiceAccom>
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        <PersonName>VICTORIA STROTHER</PersonName>
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          <AddressLine1>4120 ROBERTSON AVE</AddressLine1>
          <City>SACRAMENTO</City>
          <State>CA</State>
          <ZIPCode>95821</ZIPCode>
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        <PersonName>MARIA BORBA</PersonName>
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          <AddressLine1>1529 BAY ST</AddressLine1>
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        <PersonName>KATHRYN HORNER</PersonName>
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          <AddressLine1>17715 FOXTAIL DR</AddressLine1>
          <City>PENN VALLEY</City>
          <State>CA</State>
          <ZIPCode>95946</ZIPCode>
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        <PersonName>CHERI CARTER</PersonName>
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          <AddressLine1>5400 MARMITH AVE</AddressLine1>
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          <State>CA</State>
          <ZIPCode>95841</ZIPCode>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>IRENE FEHRENBACHER</PersonName>
        <AddressUS>
          <AddressLine1>6945 SYLVAN GLEN WAY</AddressLine1>
          <City>CITRUS HEIGHTS</City>
          <State>CA</State>
          <ZIPCode>95610</ZIPCode>
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        <Title>Director</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>SUSAN BRODERICK</PersonName>
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          <AddressLine1>569 RODANTE WAY</AddressLine1>
          <City>SACRAMENTO</City>
          <State>CA</State>
          <ZIPCode>95864</ZIPCode>
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        <Title>Treasurer</Title>
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        <PersonName>BRENDA KRESS</PersonName>
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          <AddressLine1>8859 SPRINGHURST DR</AddressLine1>
          <City>ELK GROVE</City>
          <State>CA</State>
          <ZIPCode>95624</ZIPCode>
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        <PersonName>SUZANNE GAYTAN</PersonName>
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          <AddressLine1>8571 CASTLEHAVEN CT</AddressLine1>
          <City>ELK GROVE</City>
          <State>CA</State>
          <ZIPCode>95624</ZIPCode>
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        <Title>Vice President</Title>
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        <PersonName>DEBBIE BAKER</PersonName>
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          <AddressLine1>2925 STONECREEK DR</AddressLine1>
          <City>SACRAMENTO</City>
          <State>CA</State>
          <ZIPCode>95833</ZIPCode>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>LINDA FALASCO MAVILLA</PersonName>
        <AddressUS>
          <AddressLine1>10581 WILTON AVE</AddressLine1>
          <City>ELK GROVE</City>
          <State>CA</State>
          <ZIPCode>95624</ZIPCode>
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        <Title>Chairman</Title>
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      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
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      <TheBooksAreInCareOf>
        <NamePerson>BRENDA KRESS</NamePerson>
        <AddressUS>
          <AddressLine1>3665 BLECKLEY ST STE 101</AddressLine1>
          <City>MATHER</City>
          <State>CA</State>
          <ZIPCode>95655</ZIPCode>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
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        <CurrentTaxYearMinus3Years>28264</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>33357</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>63992</CurrentTaxYearMinus1Year>
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      <AmtsRecdFromDisqualPersons>
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      <PublicSupportTotal509>205829</PublicSupportTotal509>
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        <CurrentTaxYearMinus3Years>7161</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>9114</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>8714</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>6300</CurrentTaxYear>
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        <CurrentTaxYearMinus3Years>7161</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>9114</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>8714</CurrentTaxYearMinus1Year>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part II, Line 24.2</Identifier>
        <ReturnReference>Other Assets.2</ReturnReference>
        <Explanation>NOTES RECEIVABLE - Beginning $120000 NOTES RECEIVABLE - Ending $118200</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part II, Line 24.1</Identifier>
        <ReturnReference>Other Assets.1</ReturnReference>
        <Explanation>UNDEPOSITED FUNDS - Beginning $150 UNDEPOSITED FUNDS - Ending $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part II, Line 24.1005</Identifier>
        <ReturnReference>Other Assets.1005</ReturnReference>
        <Explanation>Accounts Receivable - Beginning $0 Accounts Receivable - Ending $15200</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.12</Identifier>
        <ReturnReference>Other Expenses.12</ReturnReference>
        <Explanation>BANK FEES $62</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.11</Identifier>
        <ReturnReference>Other Expenses.11</ReturnReference>
        <Explanation>YOUTH BOARD $149</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.10</Identifier>
        <ReturnReference>Other Expenses.10</ReturnReference>
        <Explanation>DUES AND SUBSCRIPTIONS $170</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.9</Identifier>
        <ReturnReference>Other Expenses.9</ReturnReference>
        <Explanation>WEB SITE DESIGN/MGMT $174</Explanation>
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      <GeneralExplanation>
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        <ReturnReference>Other Expenses.8</ReturnReference>
        <Explanation>MISCELLANEOUS $199</Explanation>
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      <GeneralExplanation>
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        <ReturnReference>Other Expenses.7</ReturnReference>
        <Explanation>PREVIOUS YEAR $206</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.6</Identifier>
        <ReturnReference>Other Expenses.6</ReturnReference>
        <Explanation>TAX PREPARATION $395</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.5</Identifier>
        <ReturnReference>Other Expenses.5</ReturnReference>
        <Explanation>BOARD OF DIRECTORS $466</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.4</Identifier>
        <ReturnReference>Other Expenses.4</ReturnReference>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.3</Identifier>
        <ReturnReference>Other Expenses.3</ReturnReference>
        <Explanation>LOS BANOS OFFICE EXPENSE $2369</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.2</Identifier>
        <ReturnReference>Other Expenses.2</ReturnReference>
        <Explanation>ADMINISTRATIVE $2460</Explanation>
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      <GeneralExplanation>
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