<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-10-13T14:10:51-04:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>581094351</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MCNAIR MCLEMORE MIDDLEBROOKS &amp; CO LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>POST OFFICE BOX ONE</AddressLine1Txt>
        <CityNm>MACON</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>312020001</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>582085970</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>COWETA-FAYETTE TRUST INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>COWE</BusinessNameControlTxt>
      <PhoneNum>7705020226</PhoneNum>
      <USAddress>
        <AddressLine1Txt>807 COLLINSWORTH RD</AddressLine1Txt>
        <CityNm>PALMETTO</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>302689442</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ALICE REEVES</PersonNm>
      <PersonTitleTxt>CHAIRMAN</PersonTitleTxt>
      <PhoneNum>6784236831</PhoneNum>
      <SignatureDt>2023-10-11</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ALICE</PersonFirstNm>
        <PersonLastNm>REEVES</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>H TERRELL MCMICHAEL JR</PreparerPersonNm>
      <PTIN>P01259982</PTIN>
      <PhoneNum>4787466277</PhoneNum>
      <PreparationDt>2023-10-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc1" referenceDocumentId="RetDoc4">
      <PrincipalOfficerNm>ALICE REEVES</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>807 COLLINSWORTH ROAD</AddressLine1Txt>
        <CityNm>PALMETTO</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>30268</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>324536</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1992</FormationYr>
      <LegalDomicileStateCd>GA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO PROVIDE ASSISTANCE TO INDIVIDUALS AND ORGANIZATIONS WITHIN COWETA- FAYETTE EMC'S SERVICE TERRITORY.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>9</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>9</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>289980</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>324536</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>289980</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>324536</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>230648</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>287897</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <CYOtherExpensesAmt>0</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>230648</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>287897</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>59332</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>36639</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>307410</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>344049</TotalAssetsEOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>307410</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>344049</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>TO PROVIDE ASSISTANCE TO INDIVIDUALS AND ORGANIZATIONS WITHIN COWETA- FAYETTE EMC'S SERVICE TERRITORY.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>287897</ExpenseAmt>
      <GrantAmt>287897</GrantAmt>
      <Desc>ACCUMULATION AND DISTRIBUTION OF FUNDS FOR CHARITABLE PURPOSES WITHIN COWETA-FAYETTE EMC'S SERVICE TERRITORY.</Desc>
      <TotalProgramServiceExpensesAmt>287897</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc5">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc2">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc2">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc2">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc2">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc2">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc2">false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc2">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc2">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc2">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc2">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc2">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc2">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc2">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc3">true</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc3">true</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>9</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>9</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>GA</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>WILLIAM COUCH</PersonNm>
        <PhoneNum>7705020226</PhoneNum>
        <USAddress>
          <AddressLine1Txt>807 COLLINSWORTH ROAD</AddressLine1Txt>
          <CityNm>PALMETTO</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30268</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>ALICE REEVES</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LYNN COGGIN</PersonNm>
        <TitleTxt>VICE CHAIRMA</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID SPRADLIN</PersonNm>
        <TitleTxt>SECRETARY/TR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRISTIE BURTON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JASON BANKS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRANDY JENKINS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>EVIE MOCK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KELVIN FREEMAN THOMPSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MELISSA TURNER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>324536</AllOtherContributionsAmt>
      <TotalContributionsAmt>324536</TotalContributionsAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>324536</TotalRevenueColumnAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>194971</TotalAmt>
        <ProgramServicesAmt>194971</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>92926</TotalAmt>
        <ProgramServicesAmt>92926</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>287897</TotalAmt>
        <ProgramServicesAmt>287897</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>292691</BOYAmt>
        <EOYAmt>329274</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <BOYAmt>14719</BOYAmt>
        <EOYAmt>14775</EOYAmt>
      </AccountsReceivableGrp>
      <TotalAssetsGrp>
        <BOYAmt>307410</BOYAmt>
        <EOYAmt>344049</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>307410</BOYAmt>
        <EOYAmt>344049</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>307410</BOYAmt>
        <EOYAmt>344049</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>307410</BOYAmt>
        <EOYAmt>344049</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>36639</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc5">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>344238</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>287545</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>226368</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>289980</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>324536</CurrentTaxYearAmt>
        <TotalAmt>1472667</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>344238</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>287545</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>226368</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>289980</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>324536</CurrentTaxYearAmt>
        <TotalAmt>1472667</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>1472667</PublicSupportTotal170Amt>
      <TotalSupportAmt>1472667</TotalSupportAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc2">
      <TotalRevEtcAuditedFinclStmtAmt>340763</TotalRevEtcAuditedFinclStmtAmt>
      <DonatedServicesAndUseFcltsAmt>16227</DonatedServicesAndUseFcltsAmt>
      <RevenueNotReportedAmt>16227</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>324536</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>324536</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>304124</TotExpnsEtcAuditedFinclStmtAmt>
      <DonatedServicesUseFcltsAmt>16227</DonatedServicesUseFcltsAmt>
      <ExpensesNotReportedAmt>16227</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>287897</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>287897</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc3">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>AMERICAN RED CROSS</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>100 PROMENADE PKWY</AddressLine1Txt>
          <CityNm>FAYETTEVILLE</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30214</ZIPCd>
        </USAddress>
        <RecipientEIN>530196605</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>5400</CashGrantAmt>
        <PurposeOfGrantTxt>CHARITABLE</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>BIG RED OAK PLANTATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>8428 GREENVILLE STREET</AddressLine1Txt>
          <CityNm>GAY</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30218</ZIPCd>
        </USAddress>
        <RecipientEIN>800171936</RecipientEIN>
        <CashGrantAmt>9765</CashGrantAmt>
        <PurposeOfGrantTxt>CHARITABLE</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CAMP TWIN LAKES INC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1100 SPRING STREET NO 406</AddressLine1Txt>
          <CityNm>ATLANTA</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30309</ZIPCd>
        </USAddress>
        <RecipientEIN>581826782</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>5500</CashGrantAmt>
        <PurposeOfGrantTxt>CHARITABLE</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>COWETA COMMUNITY FOUNDATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>23 BULLSBORO DR</AddressLine1Txt>
          <CityNm>NEWNAN</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30263</ZIPCd>
        </USAddress>
        <RecipientEIN>582348181</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>20000</CashGrantAmt>
        <PurposeOfGrantTxt>CHARITABLE</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>GEORGIA TRANSPLANT FOUNDATION INC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>2201 MACY DRIVE</AddressLine1Txt>
          <CityNm>ROSWELL</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30076</ZIPCd>
        </USAddress>
        <RecipientEIN>582075193</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>8000</CashGrantAmt>
        <PurposeOfGrantTxt>CHARITABLE</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SKYE PRECIOUS KIDS INC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>10719 ALPHARETTA HIGHWAY NO 961</AddressLine1Txt>
          <CityNm>ROSWELL</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30076</ZIPCd>
        </USAddress>
        <RecipientEIN>814956334</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>5500</CashGrantAmt>
        <PurposeOfGrantTxt>CHARITABLE</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SOUTHERN CONSERVATION TRUST</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>305 BEAUREGARD BLVD</AddressLine1Txt>
          <CityNm>FAYETTEVILLE</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30214</ZIPCd>
        </USAddress>
        <RecipientEIN>582036727</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>5750</CashGrantAmt>
        <PurposeOfGrantTxt>CHARITABLE</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SOUTHERN CRESCENT WALK TO END ALZ</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>300 LAKEMONT DR</AddressLine1Txt>
          <CityNm>MCDONOUGH</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30253</ZIPCd>
        </USAddress>
        <RecipientEIN>582097740</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>9999</CashGrantAmt>
        <PurposeOfGrantTxt>CHARITABLE</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>40</Total501c3OrgCnt>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>INDIVIDUAL ASSISITANCE</GrantTypeTxt>
        <ValuationMethodUsedDesc>NA</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>NA</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>SCHOLARSHIPS</GrantTypeTxt>
        <CashGrantAmt>63000</CashGrantAmt>
        <ValuationMethodUsedDesc>NA</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>NA</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>BRIGHT IDEAS</GrantTypeTxt>
        <CashGrantAmt>29926</CashGrantAmt>
        <ValuationMethodUsedDesc>NA</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>NA</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH ORGANIZATION IS REQUIRED TO COMPLETE A GRANTEE REPORT WHICH KEEPS THE FOUNDATION INFORMED AS TO THE USE OF THE GRANT FUNDS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS REVIEWED BY THE BOARD WITH ALL SUPPORTING DOCUMENTATION MADE AVAILABLE TO THEM.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>PER THE BYLAWS OF COWETA-FAYETTE TRUST, INC., ANY MEMBER OF THE BOARD OF D IRECTORS OF THE TRUST SHALL DISCLOSE AND EXPLAIN ANY PERSONAL AND/OR BUSIN ESS INTEREST, CONNECTION, KINSHIP, OR OTHER ASSOCIATION HE OR SHE HAS WITH THE PERSON, FAMILY, GROUP, CORPORATION, OR OTHER ENTITY UNDER CONSIDERATI ON FOR FUNDING BY THE TRUST. THE MEMBER WILL NOT PARTICIPATE IN THE DISCUS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION MAKES ITS BYLAWS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AS PART OF ITS FORM 990. THE FORM 990 IS AVAILABLE UPON REQUEST AS REFLECTED IN PART VI SECTION C LINE 18.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
