<?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="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-05-09T16:20:26-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>431870213</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WILHELM &amp; WILHELM LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>7777 BONHOMME AVE 2001</AddressLine1Txt>
        <CityNm>ST LOUIS</CityNm>
        <StateAbbreviationCd>MO</StateAbbreviationCd>
        <ZIPCd>631051946</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>813642459</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ETA BOULE FOUNDATION INC</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>C/O UNITED WAY OF GREATER ST LOUIS C/O</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>ETAB</BusinessNameControlTxt>
      <PhoneNum>3148811300</PhoneNum>
      <USAddress>
        <AddressLine1Txt>ETA BOULE FD 910 N 11TH STREET</AddressLine1Txt>
        <CityNm>SAINT LOUIS</CityNm>
        <StateAbbreviationCd>MO</StateAbbreviationCd>
        <ZIPCd>63101</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DARRYL JONES</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3148811300</PhoneNum>
      <SignatureDt>2023-05-04</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>DARRYL</PersonFirstNm>
        <PersonLastNm>JONES</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MIRIAM G WILHELM</PreparerPersonNm>
      <PTIN>P01263356</PTIN>
      <PhoneNum>3147271155</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <AddressChangeInd>X</AddressChangeInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationTrustInd>X</TypeOfOrganizationTrustInd>
      <GrossReceiptsAmt>108375</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>66375</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041200001" fndrsngEventContriPrevRptAmt="66375">42000</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>89913</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-47913</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>18462</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>5000</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>7271</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>207</OtherExpensesTotalAmt>
      <TotalExpensesAmt>12478</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>5984</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>150146</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>156130</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>150146</BOYAmt>
        <EOYAmt>156130</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>150146</BOYAmt>
        <EOYAmt>156130</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>150146</BOYAmt>
        <EOYAmt>156130</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ETA BOULE FOUNDATION, INC. IS FORMED TO SUPPORT THE EDUCATIONAL, CULTURAL AND LEADERSHIP DEVELOPMENT OF YOUTH RESIDING IN THE ST. LOUIS METROPOLITAN AREA.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>GAVE FINANCIAL ASSISTANCE TO ST. LOUIS AMERICAN</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>5000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>5000</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHNNY FURR</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LYNN BECKWITH</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DARRYL JONES</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MO</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>UNITED WAY ATTN WENDY ROBERTSON</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>910 NORTH 11TH STREET</AddressLine1Txt>
          <CityNm>ST LOUIS</CityNm>
          <StateAbbreviationCd>MO</StateAbbreviationCd>
          <ZIPCd>63101</ZIPCd>
        </USAddress>
        <PhoneNum>3145394049</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>145270</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>133359</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>82962</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>85213</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>95875</CurrentTaxYearAmt>
        <TotalAmt>542679</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>145270</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>133359</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>82962</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>85213</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>95875</CurrentTaxYearAmt>
        <TotalAmt>542679</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>18292</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>524387</PublicSupportTotal170Amt>
      <TotalSupportAmt>542679</TotalSupportAmt>
      <PublicSupportCY170Pct>0.96630</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.92370</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc1041200001">
      <MailSolicitationsInd>X</MailSolicitationsInd>
      <EmailSolicitationsInd>X</EmailSolicitationsInd>
      <PhoneSolicitationsInd>X</PhoneSolicitationsInd>
      <InPersonSolicitationsInd>X</InPersonSolicitationsInd>
      <FundraisingEventInformationGrp>
        <Event1Nm>CONCERT</Event1Nm>
        <GrossReceiptsEvent1Amt>79875</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>46625</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>33250</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>5561</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>20627</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>20270</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>22018</OtherDirectExpensesEvent1Amt>
        <Event2Nm>GOLF TOURNAMENT</Event2Nm>
        <GrossReceiptsEvent2Amt>28500</GrossReceiptsEvent2Amt>
        <CharitableContriEvent2Amt>19750</CharitableContriEvent2Amt>
        <GrossRevenueEvent2Amt>8750</GrossRevenueEvent2Amt>
        <RentFacilityCostsEvent2Amt>19662</RentFacilityCostsEvent2Amt>
        <OtherDirectExpensesEvent2Amt>1775</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>108375</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>66375</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>42000</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>25223</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>20627</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>20270</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>23793</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>89913</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-47913</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: . GRANTEE NAME: ST LOUIS AMERICAN. GRANTEE ADDRESS: 2315 PINE ST LOUIS, MO 63103. GRANTEE RELATIONSHIP: NONE. DATE OF GIFT: 09/21/22. AMOUNT GIVEN: 5,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: BANK FEE. AMOUNT: 207.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>
