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    <Timestamp>2011-08-11T19:00:05-05:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
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        <BusinessNameLine1>UPTON ACCOUNTING INCORPORATED</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>508 NORTH BROAD ST</AddressLine1>
        <City>SEAGROVE</City>
        <State>NC</State>
        <ZIPCode>27341</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>562145685</EIN>
      <Name>
        <BusinessNameLine1>ROBERT BRUTON MEMORIAL SCHOLARSHIP</BusinessNameLine1>
      </Name>
      <NameControl>ROBE</NameControl>
      <USAddress>
        <AddressLine1>5409 CHOYCE CT</AddressLine1>
        <City>WINSTON SALEM</City>
        <State>NC</State>
        <ZIPCode>27106</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ROY ADAMS</Name>
      <Title>SECTREASURER</Title>
      <Phone>3369248659</Phone>
      <DateSigned>2011-08-11</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>JAMES P UPTON III EA</Name>
      <Phone>3368737690</Phone>
      <DatePrepared>2011-08-11</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <Organization501c3 referenceDocumentId="990A">X</Organization501c3>
      <GrossReceipts>14184</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>1718</ContributionsGiftsGrantsEtc>
      <MembershipDues>1400</MembershipDues>
      <InvestmentIncome>3719</InvestmentIncome>
      <FundraisingGrossIncome>7347</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>865</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>6482</SpecialEventsNetIncomeLoss>
      <TotalRevenue>13319</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>3800</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>150</FeesAndOthPymtToIndContractors>
      <PrintingPublicationsPostage>75</PrintingPublicationsPostage>
      <TotalExpenses>4025</TotalExpenses>
      <ExcessOrDeficitForYear>9294</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>161457</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>170751</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>161457</BOY>
        <EOY>170751</EOY>
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      <LandAndBuildings>
        <BOY>0</BOY>
        <EOY>0</EOY>
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      <OtherAssetsTotal>
        <BOY>0</BOY>
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      <PrimaryExemptPurpose>NEED BASED SCHOLARSHIP AWARDS</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>SCHOLARSHIPS AWARDED TO 2 YOUTHS IN NEED</DescriptionProgramServiceAccom>
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          <State>NC</State>
          <ZIPCode>27106</ZIPCode>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>KENNETH GREGORY</PersonName>
        <AddressUS>
          <AddressLine1>2224 LEBANON RD</AddressLine1>
          <City>EFLAND</City>
          <State>NC</State>
          <ZIPCode>27243</ZIPCode>
        </AddressUS>
        <Title>VICE CHAIRPERSO</Title>
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        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JOAN P GUEST</PersonName>
        <AddressUS>
          <AddressLine1>943 NC HWY 47</AddressLine1>
          <City>LEXINGTON</City>
          <State>NC</State>
          <ZIPCode>27292</ZIPCode>
        </AddressUS>
        <Title>CHAIRPERSON</Title>
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      </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>ROY ADAMS</NamePerson>
        <AddressUS>
          <AddressLine1>5409 CHOYCE CT</AddressLine1>
          <City>WINSTON SALEM</City>
          <State>NC</State>
          <ZIPCode>27106</ZIPCode>
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        <TelephoneNumber>3369248659</TelephoneNumber>
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      <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>
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        <CurrentTaxYearMinus1Year>24291</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>3118</CurrentTaxYear>
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      <GrossReceiptsFromAdmissions>
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        <CurrentTaxYearMinus2Years>70</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>10</CurrentTaxYearMinus1Year>
        <Total>110</Total>
      </GrossReceiptsFromAdmissions>
      <GrossReceiptsFromNonUBI>
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        <CurrentTaxYearMinus2Years>7011</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>902</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>7347</CurrentTaxYear>
        <Total>21770</Total>
      </GrossReceiptsFromNonUBI>
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        <CurrentTaxYearMinus2Years>18677</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>25203</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>10465</CurrentTaxYear>
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      <AmtsFromSubstContributors>
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        <CurrentTaxYearMinus1Year>21849</CurrentTaxYearMinus1Year>
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      </AmtsFromSubstContributors>
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        <CurrentTaxYearMinus1Year>21849</CurrentTaxYearMinus1Year>
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      </SupportFromDQPsEtc>
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      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus3Years>13594</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>91</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>4122</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>3719</CurrentTaxYear>
        <Total>21526</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
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        <CurrentTaxYearMinus2Years>91</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>4122</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>3719</CurrentTaxYear>
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        <CurrentTaxYearMinus1Year>29325</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>14184</CurrentTaxYear>
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      <PublicSupportPercentage509>0.53880</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.51090</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.18640</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.17580</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
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      <GeneralExplanation>
        <Identifier>01. List of grants and similar amounts paid (Part I, line 10)</Identifier>
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