﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2010v3.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-06-29T11:32:15-00:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>LAWHORN AND COMPANY</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>PO BOX 4938</AddressLine1>
        <City>CLEVELAND</City>
        <State>TN</State>
        <ZIPCode>373204938</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>263152803</EIN>
      <Name>
        <BusinessNameLine1>MIDLAND COMMUNITY RESOURCE CENTER</BusinessNameLine1>
      </Name>
      <NameControl>MIDL</NameControl>
      <Phone>4236244080</Phone>
      <USAddress>
        <AddressLine1>4607 MIDLAND PIKE</AddressLine1>
        <City>CHATTANOOGA</City>
        <State>TN</State>
        <ZIPCode>37406</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>DR TERNAE JORDAN</Name>
      <Title>CHAIRMAN</Title>
      <DateSigned>2011-06-29</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>KEN LAWHORN</Name>
      <Phone>4234739300</Phone>
      <DatePrepared>2011-06-29</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990EZ documentId="990EZ" softwareId="10000149" softwareVersion="2010.2.15">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="990A">X</Organization501c3>
      <GrossReceipts>104050</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>80248</ContributionsGiftsGrantsEtc>
      <FundraisingGrossIncome referenceDocumentId="990G">23802</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>15156</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>8646</SpecialEventsNetIncomeLoss>
      <TotalRevenue>88894</TotalRevenue>
      <OtherExpensesTotal>5766</OtherExpensesTotal>
      <TotalExpenses>5766</TotalExpenses>
      <ExcessOrDeficitForYear>83128</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>258560</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>-110</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>341578</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>52752</BOY>
        <EOY>36584</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <BOY>205808</BOY>
        <EOY>304994</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>258560</BOY>
        <EOY>341578</EOY>
      </TotalAssets>
      <NetAssetsOrFundBalances>
        <BOY>258560</BOY>
        <EOY>341578</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>THE MINISTRY IS COMMITTED TO ENHANCING THE QUALITY OF LIFE FOR INDIVIDUALS AND FAMILIES BY EMPOWERING THEM TO MEET THE CHALLENGES OF DAILY LIVING BY ADDRESSING THE EDUCATIONAL, PHYSICAL, FINANCIAL, AND SOCIAL NEEDS OF THE COMMUNITY.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>THE MINISTRY IS COMMITTED TO ENHANCING THE QUALITY OF LIFE FOR INDIVIDUALS AND FAMILIES BY EMPOWERING THEM TO MEET THE CHALLENGES OF DAILY LIVING BY ADDRESSING THE EDUCATIONAL, PHYSICAL, FINANCIAL, AND SOCIAL NEEDS OF THE COMMUNIT</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>3645</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>3645</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DR TERNAE JORDAN</PersonName>
        <AddressUS>
          <AddressLine1>2800 N CHAMBERLAIN AVENUE</AddressLine1>
          <City>CHATTANOOGA</City>
          <State>TN</State>
          <ZIPCode>37406</ZIPCode>
        </AddressUS>
        <Title>CHAIRMAN</Title>
        <AvgHoursPerWkDevotedToPosition>001.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DR CYRUS HUFFMAN</PersonName>
        <AddressUS>
          <AddressLine1>975 EAST THIRD STREET</AddressLine1>
          <City>CHATTANOOGA</City>
          <State>TN</State>
          <ZIPCode>37403</ZIPCode>
        </AddressUS>
        <Title>VICE-CHAIR/MEDICAL</Title>
        <AvgHoursPerWkDevotedToPosition>001.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ANDREW THOMPSON</PersonName>
        <AddressUS>
          <AddressLine1>1111 MARKET STREET</AddressLine1>
          <City>CHATTANOOGA</City>
          <State>TN</State>
          <ZIPCode>37402</ZIPCode>
        </AddressUS>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>001.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ANITA MARTIN</PersonName>
        <AddressUS>
          <AddressLine1>3811 SALUDA STREET</AddressLine1>
          <City>CHATTANOOGA</City>
          <State>TN</State>
          <ZIPCode>37406</ZIPCode>
        </AddressUS>
        <Title>BOOKKEEPER/FINANCE</Title>
        <AvgHoursPerWkDevotedToPosition>001.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JAMES MORELAND</PersonName>
        <AddressUS>
          <AddressLine1>1502 MCALLIE AVENUE</AddressLine1>
          <City>CHATTANOOGA</City>
          <State>TN</State>
          <ZIPCode>37404</ZIPCode>
        </AddressUS>
        <Title>COMMUNITY REP</Title>
        <AvgHoursPerWkDevotedToPosition>001.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>WALTER HITCHCOCK</PersonName>
        <AddressUS>
          <AddressLine1>1800 CRUTCHFIELD STREET</AddressLine1>
          <City>CHATTANOOGA</City>
          <State>TN</State>
          <ZIPCode>37406</ZIPCode>
        </AddressUS>
        <Title>BYLAWS OFFICER</Title>
        <AvgHoursPerWkDevotedToPosition>001.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>TN</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NamePerson>ROSETTA RUSSELL</NamePerson>
        <AddressUS>
          <AddressLine1>4607 MIDLAND PIKE</AddressLine1>
          <City>CHATTANOOGA</City>
          <State>TN</State>
          <ZIPCode>37406</ZIPCode>
        </AddressUS>
        <TelephoneNumber>4236244080</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>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A" softwareId="10000149" softwareVersion="2010.2.15">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus2Years>43246</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>238558</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>104050</CurrentTaxYear>
        <Total>385854</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus2Years>43246</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>238558</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>104050</CurrentTaxYear>
        <Total>385854</Total>
      </Total170>
      <PublicSupportTotal170>385854</PublicSupportTotal170>
      <TotalSupport>385854</TotalSupport>
      <PublicSupportPertcentage170>1.00000</PublicSupportPertcentage170>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
      <PublicSupportPercentage509>0.00000</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0.00000</InvestmentIncomePercentage>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="990G" softwareId="10000149" softwareVersion="2010.2.15">
      <EventsInformation>
        <NameOfEvent1>DINNER CONCERT</NameOfEvent1>
        <GrossReceiptsEvent1>16375</GrossReceiptsEvent1>
        <GrossRevenueEvent1>16375</GrossRevenueEvent1>
        <RentFacilityCostsEvent1>2286</RentFacilityCostsEvent1>
        <FoodAndBeverageEvent1>2937</FoodAndBeverageEvent1>
        <EntertainmentEvent1>2083</EntertainmentEvent1>
        <OtherDirectExpensesEvent1>2240</OtherDirectExpensesEvent1>
        <NameOfEvent2>COKE SALES</NameOfEvent2>
        <GrossReceiptsEvent2>7061</GrossReceiptsEvent2>
        <GrossRevenueEvent2>7061</GrossRevenueEvent2>
        <NonCashPrizesEvent2>23</NonCashPrizesEvent2>
        <FoodAndBeverageEvent2>5505</FoodAndBeverageEvent2>
        <OtherDirectExpensesEvent2>82</OtherDirectExpensesEvent2>
        <TotalNumberOfOtherEvents>1</TotalNumberOfOtherEvents>
        <GrossReceiptsOtherEvents>366</GrossReceiptsOtherEvents>
        <GrossRevenueOtherEvents>366</GrossRevenueOtherEvents>
        <GrossReceiptsTotal>23802</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>23802</GrossRevenueTotalEvents>
        <NonCashPrizesTotalEvents>23</NonCashPrizesTotalEvents>
        <RentFacilityCostsTotalEvents>2286</RentFacilityCostsTotalEvents>
        <FoodAndBeverageTotalEvents>8442</FoodAndBeverageTotalEvents>
        <EntertainmentTotalEvents>2083</EntertainmentTotalEvents>
        <OtherDirectExpensesTotalEvents>2322</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>15156</DirectExpenseSummaryEvents>
        <NetIncomeSummary>8646</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O" softwareId="10000149" softwareVersion="2010.2.15">
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Travel 251</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Meals and entertainment 544</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses CORPORATE ANNUAL FILING 22</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses REPAIRS MAINTENANCE 2,100</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses WEBSITE PREPARATION 1,953</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses MISCELLANEOUS 896</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 20, Net Assets CHECKING ACCOUNT ADJUSTMENTS -110</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part II, Line 24, Other Assets NEW CONSTRUCTION SOFT COSTS Beginning of year</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>205,808, End of year 304,994</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>