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    <Timestamp>2013-09-11T06:32:28-07:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>CORLISS &amp; SOLOMON PLLC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>242 CHARLOTTE ST STE 1</AddressLine1>
        <City>ASHEVILLE</City>
        <State>NC</State>
        <ZIPCode>288011434</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>561890924</EIN>
      <Name>
        <BusinessNameLine1>BIG IVY COMMUNITY DEVELOPMENT CLUB</BusinessNameLine1>
      </Name>
      <NameControl>BIGI</NameControl>
      <Phone>8286263438</Phone>
      <USAddress>
        <AddressLine1>PO BOX 424</AddressLine1>
        <City>BARNARDSVILLE</City>
        <State>NC</State>
        <ZIPCode>28709</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>MARCELLA MORGAN</Name>
      <Title>PRESIDENT</Title>
      <Phone>8286263438</Phone>
      <DateSigned>2013-09-11</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>STEPHEN C CORLISS</Name>
      <Phone>8282360206</Phone>
      <DatePrepared>2013-09-11</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990EZ documentId="00000001" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration">
      <MethodOfAccountingOther>Modified-Cash</MethodOfAccountingOther>
      <WebSite>www.barnardsville.com</WebSite>
      <Organization501c3 referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>84565</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>38451</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>18627</ProgramServiceRevenue>
      <MembershipDues>0</MembershipDues>
      <InvestmentIncome>131</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>0</GainOrLossFromSaleOfAssets>
      <GamingGrossIncome>0</GamingGrossIncome>
      <FundraisingGrossIncome>12949</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>14007</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>-1058</SpecialEventsNetIncomeLoss>
      <GrossSalesOfInventory>13219</GrossSalesOfInventory>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>13219</GroProfitLossSalesOfInventory>
      <OtherRevenueTotal>1188</OtherRevenueTotal>
      <TotalRevenue>70558</TotalRevenue>
      <FeesAndOthPymtToIndContractors>28101</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>18940</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>242</PrintingPublicationsPostage>
      <OtherExpensesTotal>47722</OtherExpensesTotal>
      <TotalExpenses>95005</TotalExpenses>
      <ExcessOrDeficitForYear>-24447</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>432871</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>408424</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>103797</BOY>
        <EOY>93081</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <BOY>329074</BOY>
        <EOY>315343</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>432871</BOY>
        <EOY>408424</EOY>
      </TotalAssets>
      <NetAssetsOrFundBalances>
        <BOY>432871</BOY>
        <EOY>408424</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>Community center/childcare center for Barnardsville, NC</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>THE ORGANIZATION PROVIDED COMMUNITY BUILDING AND RECREATION ACTIVITIES TO THE BIG IVY COMMUNITY IN BARNARDSVILLE, NC THROUGH ITS COMMUNITY CENTER.</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>84554</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>PLEASE SEE DETAILED PROGRAM SERVICE ACCOMPLISHMENTS ATTACHED.</DescriptionProgramServiceAccom>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>84554</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>STEVE HILL</PersonName>
        <Title>President</Title>
        <AvgHoursPerWkDevotedToPosition>2.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JUDY DILLINGHAM</PersonName>
        <Title>Vice President</Title>
        <AvgHoursPerWkDevotedToPosition>2.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MARCELLA MORGAN</PersonName>
        <Title>Treasurer</Title>
        <AvgHoursPerWkDevotedToPosition>2.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>KATHY HENSLEY</PersonName>
        <Title>Secretary</Title>
        <AvgHoursPerWkDevotedToPosition>2.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DENNY DILLINGHAM</PersonName>
        <Title>Board</Title>
        <AvgHoursPerWkDevotedToPosition>2.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ISAIAH BANKS</PersonName>
        <Title>Board</Title>
        <AvgHoursPerWkDevotedToPosition>2.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JASON NORTON</PersonName>
        <Title>Board</Title>
        <AvgHoursPerWkDevotedToPosition>2.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>KATHY NORRIS</PersonName>
        <Title>Board</Title>
        <AvgHoursPerWkDevotedToPosition>2.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>SUE SHUFORD</PersonName>
        <Title>Board</Title>
        <AvgHoursPerWkDevotedToPosition>2.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <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>
      <TheBooksAreInCareOf>
        <NamePerson>BIG IVY COMMUNITY DEVELOPMENT CLUB</NamePerson>
        <AddressUS>
          <AddressLine1>PO BOX 424</AddressLine1>
          <City>BARNARDSVILLE</City>
          <State>NC</State>
          <ZIPCode>28709</ZIPCode>
        </AddressUS>
        <TelephoneNumber>8286263438</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>
    </IRS990EZ>
    <IRS990ScheduleA documentId="00000002" softwareId="12000225">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <PublicSupportTotal170>0</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <Total>0</Total>
      </GrossInvestmentIncome170>
      <PublicSupportPertcentage170>0</PublicSupportPertcentage170>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>35693</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>55725</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>47490</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>44755</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>38451</CurrentTaxYear>
        <Total>222114</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus4Years>81370</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>94030</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>74656</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>53831</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>44795</CurrentTaxYear>
        <Total>348682</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYearMinus4Years>117063</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>149755</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>122146</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>98586</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>83246</CurrentTaxYear>
        <Total>570796</Total>
      </Total509>
      <PublicSupportTotal509>570796</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>2341</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1377</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>914</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>309</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>131</CurrentTaxYear>
        <Total>5072</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>2341</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1377</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>914</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>309</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>131</CurrentTaxYear>
        <Total>5072</Total>
      </InvestmentIncomeAndUBTI>
      <OtherIncome509>
        <CurrentTaxYearMinus4Years>6277</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>3783</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>4583</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1777</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1463</CurrentTaxYear>
        <Total>17883</Total>
      </OtherIncome509>
      <TotalSupportTotal>
        <Total>593751</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.96130</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.94890</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00850</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.01070</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
      <FactsAndCircumstancesTest>OTHER INCOME PART III, LINE 12; DESCRIPTION: MISCELLANEOUS; 2008: 1425.; 2009: 392.; 2010: 1993.; 2011: 202.; 2012: 1213.; DESCRIPTION: AWARDS; 2008: 3150.; 2009: 2050.; 2010: 1850.; 2011: 1575.; 2012: 250.; DESCRIPTION: NEWSLETTERS ADS; 2008: 1702.; 2009: 1341.; 2010: 740.; 2011: 0.; 2012: 0.;</FactsAndCircumstancesTest>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="00000003">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="00000004" softwareId="12000225">
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 8</Identifier>
        <Explanation>AWARDS 250. MISCELLANEOUS INCOME 938.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>RESOURCE CENTER PROGRAMS 4121. INSURANCE EXPENSE 5914. SUPPLIES 1290. SWIMMING POOL EXPENSES 10422. OTHER EXPENSES 964. DEPRECIATION 25011.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 24</Identifier>
        <Explanation>LEASEHOLD IMPROVEMENTS, NET 300789. 289815. EQUIPMENT &amp; FURNITURE, NET 28285. 25528.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 26</Identifier>
        <Explanation>PAYROLL TAXES PAYABLE 0. SECURITY DEPOSIT 0.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24f</Identifier>
        <Explanation>CLEANING SERVICES GROUNDS MAINTENANCE REPAIRS</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
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