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    <ReturnTs>2014-11-06T08:57:07-08:00</ReturnTs>
    <TaxPeriodEndDt>2013-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1>CORLISS &amp; SOLOMON PLLC</BusinessNameLine1>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1>242 CHARLOTTE ST STE 1</AddressLine1>
        <City>ASHEVILLE</City>
        <State>NC</State>
        <ZIPCode>288011434</ZIPCode>
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    <Filer>
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        <BusinessNameLine1>Big Ivy Community Development Club</BusinessNameLine1>
      </BusinessName>
      <BusinessNameControlTxt>BIGI</BusinessNameControlTxt>
      <PhoneNum>8286263438</PhoneNum>
      <USAddress>
        <AddressLine1>PO Box 424</AddressLine1>
        <City>Barnardsville</City>
        <State>NC</State>
        <ZIPCode>28709</ZIPCode>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>WENONA ROGERS</PersonNm>
      <PersonTitleTxt>BUSINESS MANAGER</PersonTitleTxt>
      <PhoneNum>8286263438</PhoneNum>
      <SignatureDt>2014-11-06</SignatureDt>
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    <PreparerPersonGrp>
      <PreparerPersonNm>STEPHEN C CORLISS</PreparerPersonNm>
      <PhoneNum>8282360206</PhoneNum>
      <PreparationDt>2014-11-06</PreparationDt>
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    <TaxYr>2013</TaxYr>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
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      <MethodOfAccountingOtherDesc>Modified-Cash</MethodOfAccountingOtherDesc>
      <WebsiteAddressTxt>www.barnardsville.com</WebsiteAddressTxt>
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      <MembershipDuesAmt>0</MembershipDuesAmt>
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      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt>6870</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>10241</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-3371</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>11519</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
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      <PrimaryExemptPurposeTxt>Community center/childcare center for Barnardsville, NC. Please see attachment</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>The organization provided community building and recreation activities to the Big Ivy community in Barnardsville, NC through its Community Center. Our swimming pool is our main attraction here, especially during</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>the summertime. The whole family comes out for a dip in the pool and then a picnic in the park. The Food Pantry helps families every week that are in need of</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>assistance. We have distributed over 73,000 lbs. of food to over 100 families, men, women, and children. We also have a Thrift Store for people that need help in an emergency situation.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>CLOUD HENSLEY</PersonNm>
        <TitleTxt>President</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GERALD CARSWELL</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DOYLE ROGERS</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KATHY NORRIS</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ISAIAH BANKS</PersonNm>
        <TitleTxt>Board</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WOODEANE MACDONALD</PersonNm>
        <TitleTxt>Board</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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        <PersonNm>SUE SHUFORD</PersonNm>
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        <PersonNm>DEWAYNE GREENE</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JASON NORTON</PersonNm>
        <TitleTxt>Board</TitleTxt>
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      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>LAURA DANIEL</PersonNm>
        <USAddress>
          <AddressLine1>284 Turkey Creek Road</AddressLine1>
          <City>Leicester</City>
          <State>NC</State>
          <ZIPCode>28748</ZIPCode>
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      <PublicSupportCY170Pct>0</PublicSupportCY170Pct>
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        <CurrentTaxYearMinus3YearsAmt>74656</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>53831</CurrentTaxYearMinus2YearsAmt>
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        <CurrentTaxYearMinus4YearsAmt>149755</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>122146</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>98586</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>83246</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>86424</CurrentTaxYearAmt>
        <TotalAmt>540157</TotalAmt>
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      <PublicSupportTotal509Amt>540157</PublicSupportTotal509Amt>
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        <CurrentTaxYearMinus3YearsAmt>914</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>309</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>131</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>107</CurrentTaxYearAmt>
        <TotalAmt>2838</TotalAmt>
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      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>1377</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>914</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>309</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>131</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>107</CurrentTaxYearAmt>
        <TotalAmt>2838</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
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        <CurrentTaxYearMinus4YearsAmt>3783</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4583</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1777</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1463</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1199</CurrentTaxYearAmt>
        <TotalAmt>12805</TotalAmt>
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      <TotalSupportCalendarYearGrp>
        <TotalAmt>555800</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.97190</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.96130</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00510</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00850</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Miscellaneous</ExplanationTxt>
      </Form990ScheduleAPartIVGrp>
      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2009: 392.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2010: 1993.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2011: 202.</ExplanationTxt>
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      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2012: 1213.</ExplanationTxt>
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      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2013: 1199.</ExplanationTxt>
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      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Awards</ExplanationTxt>
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      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2009: 2050.</ExplanationTxt>
      </Form990ScheduleAPartIVGrp>
      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2010: 1850.</ExplanationTxt>
      </Form990ScheduleAPartIVGrp>
      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2011: 1575.</ExplanationTxt>
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      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2012: 250.</ExplanationTxt>
      </Form990ScheduleAPartIVGrp>
      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2013: 0.</ExplanationTxt>
      </Form990ScheduleAPartIVGrp>
      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Newsletters Ads</ExplanationTxt>
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      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2009: 1341.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2010: 740.</ExplanationTxt>
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      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2011: 0.</ExplanationTxt>
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      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2012: 0.</ExplanationTxt>
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      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2013: 0.</ExplanationTxt>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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    </IRS990ScheduleB>
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        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS INCOME 1199.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>RESOURCE CENTER PROGRAMS 3743. INSURANCE EXPENSE 6661. SUPPLIES 1338. SWIMMING POOL EXPENSES 10220. OTHER EXPENSES 1128. DEPRECIATION 23742.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>LEASEHOLD IMPROVEMENTS, NET 289815. 269402. EQUIPMENT &amp; FURNITURE, NET 25528. 22199.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>PAYROLL TAXES PAYABLE 0. 9.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24f</FormAndLineReferenceDesc>
        <ExplanationTxt>CLEANING SERVICES GROUNDS MAINTENANCE REPAIRS</ExplanationTxt>
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    </IRS990ScheduleO>
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