﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2014v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2016-01-18T11:50:10-06:00</ReturnTs>
    <TaxPeriodEndDt>2015-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>263582184</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CAIN BOURRET JARRY &amp; ASSOCIATES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1595 LAKEVIEW AVENUE</AddressLine1Txt>
        <CityNm>DRACUT</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01826</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2014-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>202870646</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FC STARS INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FCST</BusinessNameControlTxt>
      <PhoneNum>9782570254</PhoneNum>
      <USAddress>
        <AddressLine1Txt>148 KALEVA ROAD</AddressLine1Txt>
        <CityNm>LANCASTER</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01523</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JASON DEWHURST</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>9782570254</PhoneNum>
      <SignatureDt>2015-11-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>STEVEN R BOURRET</PreparerPersonNm>
      <PTIN>P00042047</PTIN>
      <PhoneNum>9789571421</PhoneNum>
      <PreparationDt>2016-01-18</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2014</TaxYr>
    <BuildTS>2016-04-25 22:37:26Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="9">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc8">
      <PrincipalOfficerNm>JASON DEWHURST</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>148 KALEVA ROAD</AddressLine1Txt>
        <CityNm>LANCASTER</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01523</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>3517548</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.STARSOFMA.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2005</FormationYr>
      <LegalDomicileStateCd>MA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>PROVIDE SOCCER TRAINING TO YOUNG PLAYERS. THE MISSION OF FC STARS OF MASSACHUSETTS IS TO PROVIDE THE OPTIMAL TRAINING AND COMPETITION TO BEST PREPARE OUR YOUNG ATHLETES TO PLAY AT THE HIGH SCHOOL, COLLEGIATE, REGIONAL AND NATIONAL REPRESENTATIVE LEVELS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>7</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>3</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>46</TotalEmployeeCnt>
      <TotalVolunteersCnt>100</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>15578</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>40270</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>2556142</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>3359033</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>3999</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>4303</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>62443</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>88543</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>2638162</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>3492149</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>37974</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>1402766</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>1542279</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>1206165</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>1655138</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>2608931</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>3235391</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>29231</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>256758</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>2186288</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>4476459</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>713134</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>2746621</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1473154</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1729838</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>PROVIDE SOCCER TRAINING TO YOUNG PLAYERS. THE MISSION OF FC STARS OF MASSACHUSETTS IS TO PROVIDE THE OPTIMAL TRAINING AND COMPETITION TO BEST PREPARE OUR YOUNG ATHLETES TO PLAY AT THE HIGH SCHOOL, COLLEGIATE, REGIONAL AND NATIONAL REPRESENTATIVE LEVELS.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>2658803</ExpenseAmt>
      <GrantAmt>37974</GrantAmt>
      <RevenueAmt>3356037</RevenueAmt>
      <Desc>TO PROVIDE THE OPTIMAL TRAINING AND COMPETITION TO BEST PREPARE OUR YOUNG ATHLETES TO PLAY AT THE HIGH SCHOOL, COLLEGIATE, REGIONAL AND NATIONAL REPRESENTATIVE LEVELS.</Desc>
      <TotalProgramServiceExpensesAmt>2658803</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc10">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc4">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc4">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc4">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc4">false</CreditCounselingInd>
      <TempOrPermanentEndowmentsInd referenceDocumentId="RetDoc4">false</TempOrPermanentEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc4">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc4">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc4">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc4">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc4">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc4">true</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc4">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc4">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="RetDoc5">false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc5">true</GrantsToIndividualsInd>
      <ScheduleJRequiredInd referenceDocumentId="RetDoc6">true</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd referenceDocumentId="RetDoc7">false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd referenceDocumentId="RetDoc7">false</PYExcessBenefitTransInd>
      <LoanOutstandingInd referenceDocumentId="RetDoc7">false</LoanOutstandingInd>
      <GrantToRelatedPersonInd referenceDocumentId="RetDoc7">false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd referenceDocumentId="RetDoc7">true</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd referenceDocumentId="RetDoc7">false</BusinessRlnWithFamMemInd>
      <BusinessRlnWithOfficerEntInd referenceDocumentId="RetDoc7">true</BusinessRlnWithOfficerEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd referenceDocumentId="RetDoc9">false</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="RetDoc9">true</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd referenceDocumentId="RetDoc9">false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd referenceDocumentId="RetDoc9">false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>24</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>46</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>7</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>3</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>true</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>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>false</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>true</InvestmentInJointVentureInd>
      <WrittenPolicyOrProcedureInd>true</WrittenPolicyOrProcedureInd>
      <StatesWhereCopyOfReturnIsFldCd>MA</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>SARAH DEWHURST</PersonNm>
        <PhoneNum>9782570254</PhoneNum>
        <USAddress>
          <AddressLine1Txt>148 KALEVA ROAD</AddressLine1Txt>
          <CityNm>LANCASTER</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01523</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>JASON DEWHURST</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>192701</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>12000</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SARAH DEWHURST</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>83594</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>6000</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KATHRYN VIDRA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>3750</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DOUGLAS CALENDA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ALAN SALE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SUZANNE CONRAD</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN RUSSELL</PersonNm>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>280045</TotalReportableCompFromOrgAmt>
      <TotalOtherCompensationAmt>18000</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>true</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>40270</AllOtherContributionsAmt>
      <TotalContributionsAmt>40270</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>TEAM FEES AND CHARGES</Desc>
        <TotalRevenueColumnAmt>3359033</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>3359033</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>3359033</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>4303</TotalRevenueColumnAmt>
        <ExclusionAmt>4303</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossSalesOfInventoryAmt>42006</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>25399</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>16607</TotalRevenueColumnAmt>
        <ExclusionAmt>16607</ExclusionAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>STARS NIGHT INCOME</Desc>
        <TotalRevenueColumnAmt>40709</TotalRevenueColumnAmt>
        <ExclusionAmt>40709</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>COMPLEX INCOME</Desc>
        <TotalRevenueColumnAmt>31227</TotalRevenueColumnAmt>
        <ExclusionAmt>31227</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>71936</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>3492149</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>3359033</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>92846</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>37974</TotalAmt>
        <ProgramServicesAmt>37974</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>280045</TotalAmt>
        <ProgramServicesAmt>98023</ProgramServicesAmt>
        <ManagementAndGeneralAmt>182022</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>1028390</TotalAmt>
        <ProgramServicesAmt>905305</ProgramServicesAmt>
        <ManagementAndGeneralAmt>123085</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>18936</TotalAmt>
        <ProgramServicesAmt>14581</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4355</ManagementAndGeneralAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>103907</TotalAmt>
        <ProgramServicesAmt>80008</ProgramServicesAmt>
        <ManagementAndGeneralAmt>23899</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>111001</TotalAmt>
        <ProgramServicesAmt>85471</ProgramServicesAmt>
        <ManagementAndGeneralAmt>25530</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>92657</TotalAmt>
        <ProgramServicesAmt>37063</ProgramServicesAmt>
        <ManagementAndGeneralAmt>55594</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>11500</TotalAmt>
        <ProgramServicesAmt>4600</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6900</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>90272</TotalAmt>
        <ProgramServicesAmt>1805</ProgramServicesAmt>
        <ManagementAndGeneralAmt>88467</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InterestGrp>
        <TotalAmt>68805</TotalAmt>
        <ProgramServicesAmt>68805</ProgramServicesAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>104459</TotalAmt>
        <ProgramServicesAmt>104459</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <OtherExpensesGrp>
        <Desc>DIRECT TEAM EXPENSES</Desc>
        <TotalAmt>927823</TotalAmt>
        <ProgramServicesAmt>927823</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>UNIFORMS</Desc>
        <TotalAmt>122756</TotalAmt>
        <ProgramServicesAmt>122756</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>COMPLEX EXPENSES</Desc>
        <TotalAmt>89320</TotalAmt>
        <ProgramServicesAmt>89320</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>COMPLEX RENTAL</Desc>
        <TotalAmt>71500</TotalAmt>
        <ProgramServicesAmt>71500</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>76046</TotalAmt>
        <ProgramServicesAmt>9310</ProgramServicesAmt>
        <ManagementAndGeneralAmt>66736</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>3235391</TotalAmt>
        <ProgramServicesAmt>2658803</ProgramServicesAmt>
        <ManagementAndGeneralAmt>576588</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>296508</BOYAmt>
        <EOYAmt>82533</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>1326090</BOYAmt>
        <EOYAmt>1373634</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <EOYAmt>7500</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <BOYAmt>4001</BOYAmt>
        <EOYAmt>3227</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>235732</BOYAmt>
        <EOYAmt>34614</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>3079837</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>104886</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>1142</BOYAmt>
        <EOYAmt>2974951</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>322815</BOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>2186288</BOYAmt>
        <EOYAmt>4476459</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>169076</BOYAmt>
        <EOYAmt>45754</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>541491</BOYAmt>
        <EOYAmt>567789</EOYAmt>
      </DeferredRevenueGrp>
      <UnsecuredNotesLoansPayableGrp>
        <EOYAmt>2130388</EOYAmt>
      </UnsecuredNotesLoansPayableGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>2567</BOYAmt>
        <EOYAmt>2690</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>713134</BOYAmt>
        <EOYAmt>2746621</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsSFAS117Ind>X</OrganizationFollowsSFAS117Ind>
      <UnrestrictedNetAssetsGrp>
        <BOYAmt>1473154</BOYAmt>
        <EOYAmt>1729838</EOYAmt>
      </UnrestrictedNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1473154</BOYAmt>
        <EOYAmt>1729838</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>2186288</BOYAmt>
        <EOYAmt>4476459</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>256758</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>-74</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc10">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>84966</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>86225</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>81865</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>15578</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>40270</CurrentTaxYearAmt>
        <TotalAmt>308904</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>1759568</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1911624</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2112185</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2556142</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3359033</CurrentTaxYearAmt>
        <TotalAmt>11698552</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>43108</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>74574</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>73278</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>79480</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>113942</CurrentTaxYearAmt>
        <TotalAmt>384382</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>1887642</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2072423</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2267328</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2651200</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3513245</CurrentTaxYearAmt>
        <TotalAmt>12391838</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>12391838</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>3630</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4589</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4187</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3999</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4303</CurrentTaxYearAmt>
        <TotalAmt>20708</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>3630</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4589</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4187</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3999</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4303</CurrentTaxYearAmt>
        <TotalAmt>20708</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>1891272</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2077012</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2271515</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2655199</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3517548</CurrentTaxYearAmt>
        <TotalAmt>12412546</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99830</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99790</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc4">
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>3033119</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>101104</DepreciationAmt>
        <BookValueAmt>2932015</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>46718</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>3782</DepreciationAmt>
        <BookValueAmt>42936</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>2974951</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>RETIREMENT PAYABLE</Desc>
        <Amt>2690</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>2690</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>3492149</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>3492149</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>3492149</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>3235465</TotExpnsEtcAuditedFinclStmtAmt>
      <OtherExpensesIncludedAmt>74</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>74</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>3235391</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>3235391</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>FOR THE YEAR ENDED JUNE 30, 2015, MANAGEMENT OF THE ORGANIZATION IS NOT AWARE OF ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE ACCOUNTED FOR IN THE FINANCIAL STATEMENTS. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE INTEREST AND PENALTIES RELATED TO INCOME TAXES ON UNCERTAIN TAX POSITIONS, IF ANY, IN INTEREST EXPENSE FOR THE PERIOD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XII, LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>BOOK / TAX DEPRECIATION DIFFERENCE 74</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc5">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>TEAM FEES ASSISTANCE</GrantTypeTxt>
        <RecipientCnt>56</RecipientCnt>
        <CashGrantAmt>37974</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="RetDoc6">
      <WrittenEmploymentContractInd>X</WrittenEmploymentContractInd>
      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JASON DEWHURST</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <BaseCompensationFilingOrgAmt>192701</BaseCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>12000</DeferredCompensationFlngOrgAmt>
        <TotalCompensationFilingOrgAmt>204701</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleL documentId="RetDoc7">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>BENTERS LLC</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <RelationshipDescriptionTxt>LESSOR</RelationshipDescriptionTxt>
        <TransactionAmt>71500</TransactionAmt>
        <TransactionDesc>RENT FOR FIELD USAGE</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc8">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>PROVIDE SOCCER TRAINING TO YOUNG PLAYERS. THE MISSION OF FC STARS OF MASSACHUSETTS IS TO PROVIDE THE OPTIMAL TRAINING AND COMPETITION TO BEST PREPARE OUR YOUNG ATHLETES TO PLAY AT THE HIGH SCHOOL, COLLEGIATE, REGIONAL AND NATIONAL REPRESENTATIVE LEVELS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>JASON DEWHURST SARAH DEWHURST PRESIDENT TREASURER MARRIED SPOUSES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>COPY OF FORM 990 SENT TO PRESIDENT AND TREASURER VIA E-MAIL TO REVIEW AND DISCUSS WITH BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD OF DIRECTORS HIRED AN INDEPENDENT COMPANY TO CONDUCT A COMPARATIVE SALARY SURVEY FOR A DIRECTOR OF COACHING AND CHIEF ADMINISTRATIVE OFFICER. THESE POSITIONS ARE CURRENTLY BEING FILLED BY THE PRESIDENT AND TREASURER. THE BOARD ALSO APPROVED A FORMAL EMPLOYMENT CONTRACT FOR THE PRESIDENT AND TREASURER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>BOOK / TAX DEPRECIATION DIFFERENCE -74</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc9">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedOrgTxblPartnershipGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>BENTERS LLC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>148 KALEVA ROAD</AddressLine1Txt>
          <CityNm>LANCASTER</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01523</ZIPCd>
        </USAddress>
        <EIN>462959193</EIN>
        <PrimaryActivitiesTxt>LESSOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MA</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <DisproportionateAllocationsInd>false</DisproportionateAllocationsInd>
        <GeneralOrManagingPartnerInd>false</GeneralOrManagingPartnerInd>
      </IdRelatedOrgTxblPartnershipGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>true</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>BENTERS LLC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>K</TransactionTypeTxt>
        <InvolvedAmt>71500</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV PROVIDED - FILING ORG</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>