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    <Timestamp>2011-05-12T11:16:10-04:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>GARY C WARD CPA &amp; ASSOCIATES</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>PO BOX 316</AddressLine1>
        <City>UPPER SANDUSKY</City>
        <State>OH</State>
        <ZIPCode>43351</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>341857348</EIN>
      <Name>
        <BusinessNameLine1>UPPERS WINTER FANTASY OF LIGHTS INC</BusinessNameLine1>
      </Name>
      <NameControl>UPPE</NameControl>
      <USAddress>
        <AddressLine1>PO BOX 6</AddressLine1>
        <City>UPPER SANDUSKY</City>
        <State>OH</State>
        <ZIPCode>43351</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>CAROLYN FREDERICK</Name>
      <Title>TREASURER</Title>
      <Phone>4192942131</Phone>
      <DateSigned>2011-04-29</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Sara E Pahl</Name>
      <Phone>4192090600</Phone>
      <DatePrepared>2011-05-12</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="3">
    <IRS990EZ documentId="990EZ">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <Organization501c3 referenceDocumentId="990A">X</Organization501c3>
      <GrossReceipts>60963</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>13706</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>47216</ProgramServiceRevenue>
      <InvestmentIncome>41</InvestmentIncome>
      <TotalRevenue>60963</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>25000</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>730</FeesAndOthPymtToIndContractors>
      <OtherExpensesTotal>32943</OtherExpensesTotal>
      <TotalExpenses>58673</TotalExpenses>
      <ExcessOrDeficitForYear>2290</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>79366</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>81656</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>79366</BOY>
        <EOY>81656</EOY>
      </CashSavingsAndInvestments>
      <LandAndBuildings>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </LandAndBuildings>
      <OtherAssetsTotal>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>79366</BOY>
        <EOY>81656</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>79366</BOY>
        <EOY>81656</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>SUPPORT LOCAL CHARITIES &amp; ORGANIZATIONS</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>THE ORGANIZATION DECORATES THE LOCAL MUNICIPAL PARK WITH LIGHT DISPLAYS HOLIDAY SCENES DURING THE HOLIDAY SEASON DONATIONS ARE COLLECTED FROM LOCAL BUSINESSES INDIVIDUALS</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>0</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>AN ADMISSION FEE IS CHARGED THERE WERE APPROX 8944 CAR LOADS OF VISITORS IN 2010 EACH YEAR AT LEAST 50 OF THE NET PROCEEDS ARE DONATED TO A PRESELECTED LOCAL 501C ORG OR</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>0</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>LOCAL WELFARE AGENCY THE REMAINING FUNDS ARE GRANTED TO OTHER QUALIFIED AGENCIES AS DETERMINED BY THE BOARD IN 2010 25000 WAS GRANTED TO WYANDOT COUNTY HISTORICAL SOCIETY</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>25000</GrantsAndAllocations>
        <ProgramServiceExpenses>58673</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>58673</TotalProgramServiceExpenses>
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        <PersonName>CAROLYN FREDERICK</PersonName>
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          <AddressLine1>PO BOX 6</AddressLine1>
          <City>UPPER SANDUSKY</City>
          <State>OH</State>
          <ZIPCode>43351</ZIPCode>
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        <Title>TREASURER</Title>
        <AvgHoursPerWkDevotedToPosition>1</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JEAN GOTTFRIED</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 6</AddressLine1>
          <City>UPPER SANDUSKY</City>
          <State>OH</State>
          <ZIPCode>43351</ZIPCode>
        </AddressUS>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>1</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JEFF EIER</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 6</AddressLine1>
          <City>UPPER SANDUSKY</City>
          <State>OH</State>
          <ZIPCode>43351</ZIPCode>
        </AddressUS>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>SUE EIER</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 6</AddressLine1>
          <City>UPPER SANDUSKY</City>
          <State>OH</State>
          <ZIPCode>43351</ZIPCode>
        </AddressUS>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>PAT EYESTONE</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 6</AddressLine1>
          <City>UPPER SANDUSKY</City>
          <State>OH</State>
          <ZIPCode>43351</ZIPCode>
        </AddressUS>
        <Title>CHAIRPERSON</Title>
        <AvgHoursPerWkDevotedToPosition>2</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DICK EYESTONE</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 6</AddressLine1>
          <City>UPPER SANDUSKY</City>
          <State>OH</State>
          <ZIPCode>43351</ZIPCode>
        </AddressUS>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DAN HARRIS</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 6</AddressLine1>
          <City>UPPER SANDUSKY</City>
          <State>OH</State>
          <ZIPCode>43351</ZIPCode>
        </AddressUS>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JOHN HOUPT</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 6</AddressLine1>
          <City>UPPER SANDUSKY</City>
          <State>OH</State>
          <ZIPCode>43351</ZIPCode>
        </AddressUS>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>SARA HOUPT</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 6</AddressLine1>
          <City>UPPER SANDUSKY</City>
          <State>OH</State>
          <ZIPCode>43351</ZIPCode>
        </AddressUS>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>PAUL WAGNER</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 6</AddressLine1>
          <City>UPPER SANDUSKY</City>
          <State>OH</State>
          <ZIPCode>43351</ZIPCode>
        </AddressUS>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>BONNIE SHAW</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 6</AddressLine1>
          <City>UPPER SANDUSKY</City>
          <State>OH</State>
          <ZIPCode>43351</ZIPCode>
        </AddressUS>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>CAROL BOOTH</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 6</AddressLine1>
          <City>UPPER SANDUSKY</City>
          <State>OH</State>
          <ZIPCode>43351</ZIPCode>
        </AddressUS>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>CAROLYN FREDERICK</NamePerson>
        <AddressUS>
          <AddressLine1>PO BOX 6</AddressLine1>
          <City>UPPER SANDUSKY</City>
          <State>OH</State>
          <ZIPCode>43351</ZIPCode>
        </AddressUS>
        <TelephoneNumber>4192942131</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool referenceDocumentId="990E">false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>18245</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>18360</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>14789</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>12555</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>16436</CurrentTaxYear>
        <Total>80385</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus4Years>47701</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>38228</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>38234</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>44259</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>44721</CurrentTaxYear>
        <Total>213143</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYearMinus4Years>65946</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>56588</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>53023</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>56814</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>61157</CurrentTaxYear>
        <Total>293528</Total>
      </Total509>
      <PublicSupportTotal509>293528</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>421</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>371</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>240</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>87</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>41</CurrentTaxYear>
        <Total>1160</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>421</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>371</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>240</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>87</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>41</CurrentTaxYear>
        <Total>1160</Total>
      </InvestmentIncomeAndUBTI>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>66367</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>56959</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>53263</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>56901</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>61198</CurrentTaxYear>
        <Total>294688</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.99610</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.99520</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00390</InvestmentIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="990O">
      <GeneralExplanation>
        <Identifier>01. List of grants and similar amounts paid (Part I, line 10)</Identifier>
        <Explanation>ACTIVITY SUPPORT OF LOCAL ORGANIZATION GRANTEE WYANDOT COUNTY HISTORICAL SOCIETY ADDRESS 130 S SEVENTH ST UPPER SANDUSKY OH 43351 AMOUNT 25000</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>02. Description of other expenses (Part I, line 16)</Identifier>
        <Explanation>DESCRIPTION AMOUNT ADVERTISING 9996 SUPPLIES 2119 LIGHTSDISPLAYS 5491 SOUND 210 SETUP AND REPAIRS 10870 ELECTRIC FOR DISPLAYS 2757 OTHER PROGRAM EXPENSES 1500</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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