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    <Timestamp>2014-05-13T12:20:48-07:00</Timestamp>
    <TaxPeriodEndDate>2013-06-30</TaxPeriodEndDate>
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        <BusinessNameLine1>FRAGA AND LILJA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>2 CROSS ST</AddressLine1>
        <City>MIDDLEBURY</City>
        <State>VT</State>
        <ZIPCode>057531404</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-07-01</TaxPeriodBeginDate>
    <Filer>
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      <Name>
        <BusinessNameLine1>BRISTOL REC CLUB</BusinessNameLine1>
      </Name>
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      <Phone>8024533116</Phone>
      <USAddress>
        <AddressLine1>PO BOX 411</AddressLine1>
        <City>BRISTOL</City>
        <State>VT</State>
        <ZIPCode>05443</ZIPCode>
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    </Filer>
    <Officer>
      <Name>ELIZABETH FARR</Name>
      <Title>TREASURER</Title>
      <Phone>8024533116</Phone>
      <DateSigned>2013-09-23</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>SUSAN B LILJA</Name>
      <Phone>8023889863</Phone>
      <DatePrepared>2014-05-13</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
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      <GainOrLossFromSaleOfAssets>0</GainOrLossFromSaleOfAssets>
      <GamingGrossIncome>0</GamingGrossIncome>
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      <SpecialEventsNetIncomeLoss>2725</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
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      <TotalRevenue>42597</TotalRevenue>
      <FeesAndOthPymtToIndContractors>2051</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>11723</OccupancyRentUtilitiesAndMaint>
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      <PrimaryExemptPurpose>Community recreation area for 5-town community</PrimaryExemptPurpose>
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        <DescriptionProgramServiceAccom>To establish, equip, &amp; maintain a recreation park for entertainment, education, &amp; training for the people in a 5-town community.</DescriptionProgramServiceAccom>
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        <PersonName>ERNEST SENECAL</PersonName>
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        <Compensation>0</Compensation>
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      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTax>
      <OrganizationDissolvedEtc referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
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        <NamePerson>ELIZABETH FARR</NamePerson>
        <AddressUS>
          <AddressLine1>PO BOX 411</AddressLine1>
          <City>BRISTOL</City>
          <State>VT</State>
          <ZIPCode>05443</ZIPCode>
        </AddressUS>
        <TelephoneNumber>8024533116</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
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      <PublicSupportTotal170>0</PublicSupportTotal170>
      <GrossInvestmentIncome170>
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      </GrossInvestmentIncome170>
      <PublicSupportPertcentage170>0</PublicSupportPertcentage170>
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        <CurrentTaxYearMinus3Years>35180</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>34075</CurrentTaxYearMinus2Years>
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        <CurrentTaxYear>23445</CurrentTaxYear>
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      <GrossReceiptsFromAdmissions>
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        <CurrentTaxYearMinus3Years>1555</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1022</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>8150</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>19158</CurrentTaxYear>
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        <CurrentTaxYearMinus3Years>36735</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>35097</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>35940</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>42603</CurrentTaxYear>
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      <PublicSupportTotal509>190455</PublicSupportTotal509>
      <GrossInvestmentIncome509>
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        <CurrentTaxYearMinus3Years>744</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>561</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>4</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>694</CurrentTaxYear>
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      <InvestmentIncomeAndUBTI>
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        <CurrentTaxYearMinus3Years>744</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>561</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>4</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>694</CurrentTaxYear>
        <Total>3314</Total>
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      <TotalSupportTotal>
        <Total>193769</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.98290</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.98130</PriorYearSupportPercentage>
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      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
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        <ContributorNameBusiness>
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        <ContributorAddressUS>
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          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
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      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 20</Identifier>
        <Explanation>ROUNDING -1.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 24</Identifier>
        <Explanation>EQUIPMENT 52558. 73353.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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