﻿<?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>2011-07-08T15:49:22-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>OLSON TAX SERVICE</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>915 SOUTH MAIN ST</AddressLine1>
        <City>ZUMBROTA</City>
        <State>MN</State>
        <ZIPCode>55992</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>201846902</EIN>
      <Name>
        <BusinessNameLine1>ZUMBROTA COMMUNITY TRUST</BusinessNameLine1>
      </Name>
      <NameControl>ZUMB</NameControl>
      <Phone>5077325143</Phone>
      <USAddress>
        <AddressLine1>PO BOX 226</AddressLine1>
        <City>ZUMBROTA</City>
        <State>MN</State>
        <ZIPCode>55992</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>LOWELL OLSON</Name>
      <Title>LOWELL OLSON</Title>
      <Phone>5077325143</Phone>
      <DateSigned>2011-07-08</DateSigned>
    </Officer>
    <Preparer>
      <Name>LOWELL OLSON</Name>
      <Phone>5077325143</Phone>
      <DatePrepared>2011-07-08</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="3">
    <IRS990EZ documentId="00000001" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>27931</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>27931</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>0</ProgramServiceRevenue>
      <MembershipDues>0</MembershipDues>
      <InvestmentIncome>0</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>0</GainOrLossFromSaleOfAssets>
      <GamingGrossIncome>0</GamingGrossIncome>
      <FundraisingGrossIncome>0</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>0</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>0</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>0</GroProfitLossSalesOfInventory>
      <TotalRevenue>27931</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>24992</GrantsAndSimilarAmountsPaid>
      <PrintingPublicationsPostage>190</PrintingPublicationsPostage>
      <TotalExpenses>25182</TotalExpenses>
      <ExcessOrDeficitForYear>2749</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>45569</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>48318</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>48130</BOY>
        <EOY>50716</EOY>
      </CashSavingsAndInvestments>
      <TotalAssets>
        <BOY>48130</BOY>
        <EOY>50716</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>2561</BOY>
        <EOY>2398</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>45569</BOY>
        <EOY>48318</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>to promote acivities whose propose it is to benefit citizens of Zumbrota</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>to provide grants to the organizations listed on line 10. These organizations engaged in projects of a social, moral,educational nature for the benefit of citizens of the Zumbrota area.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>24992</GrantsAndAllocations>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>.</DescriptionProgramServiceAccom>
      </ProgramServiceAccomplishment>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>LOWELL OLSON</PersonName>
        <AddressUS>
          <AddressLine1>915 S MAIN ST</AddressLine1>
          <City>ZUMBROTA</City>
          <State>MN</State>
          <ZIPCode>55992</ZIPCode>
        </AddressUS>
        <Title>Treasurer</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>PAUL ROCKNE</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 7</AddressLine1>
          <City>ZUMBROTA</City>
          <State>MN</State>
          <ZIPCode>55992</ZIPCode>
        </AddressUS>
        <Title>President</Title>
        <AvgHoursPerWkDevotedToPosition>0.25</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI referenceDocumentName="IRS990ScheduleC">false</OrganizationHadUBI>
      <OrganizationDissolvedEtc referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>MN</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NamePerson>LOWELL OLSON</NamePerson>
        <AddressUS>
          <AddressLine1>915 S MAIN ST</AddressLine1>
          <City>ZUMBROTA</City>
          <State>MN</State>
          <ZIPCode>55992</ZIPCode>
        </AddressUS>
        <TelephoneNumber>5077325143</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
    </IRS990EZ>
    <IRS990ScheduleA documentId="00000002" softwareId="10000104">
      <CommunityTrust170b1Avi>X</CommunityTrust170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>26154</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>22608</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>30395</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>22171</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>27931</CurrentTaxYear>
        <Total>129259</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>26154</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>22608</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>30395</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>22171</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>27931</CurrentTaxYear>
        <Total>129259</Total>
      </Total170>
      <PublicSupportTotal170>129259</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>450</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>694</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1668</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>21</CurrentTaxYearMinus1Year>
        <Total>2833</Total>
      </GrossInvestmentIncome170>
      <OtherIncome170>
        <CurrentTaxYearMinus4Years>374</CurrentTaxYearMinus4Years>
        <Total>374</Total>
      </OtherIncome170>
      <TotalSupport>132466</TotalSupport>
      <PublicSupportPertcentage170>0.97580</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.96860</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
      <PublicSupportTotal509>0</PublicSupportTotal509>
      <PublicSupportPercentage509>0</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0</InvestmentIncomePercentage>
      <FactsAndCircumstancesTest>OTHER INCOME PART II, LINE 10; DESCRIPTION: DEBT COLLECTIONS; 2006: 374.;</FactsAndCircumstancesTest>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="00000003" softwareId="10000104">
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 10</Identifier>
        <Explanation>ASSIST WITH LOCAL CAPITAL IMPROVEMENTS N\A ZUMBROTA ROTARY NONE 2250. CAPITAL IMPROVEMENTS N\A FIRST CONGREGATIONAL CHURCH NONE 6500. FAMILIES IN FINANCIAL CRISIS N\A ZUMBROTA MINISTERIAL ASSOC NONE 5000. HISTORICAL PRESERVATION N\A ZUMBROTA AREA ARTS COUNCIL NONE 2500. HELP CHILDREN COVER SCHOOL AND CAMP COSTS OF LOW INCOME FAMILIES N\A THREE RIVERS COMMUNITY ACTION INC NONE 1000. LOCAL EVENT FOR LEARNING ART AND HISTORY N\A CROSINGS ART CENTER NONE 2000. HISTORICAL PRESERVATION N\A COVERED BRI</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 26</Identifier>
        <Explanation>VARIOUS GRANTS PAYABLE 2561. 2398.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>