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    <Timestamp>2012-05-08T09:49:38-07:00</Timestamp>
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        <BusinessNameLine1>CORLISS &amp; SOLOMON PLLC</BusinessNameLine1>
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        <City>ASHEVILLE</City>
        <State>NC</State>
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      <OtherExpenses>
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      <OtherExpenses>
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      <OtherExpenses>
        <Description>PDC-NCYSA Player Registration</Description>
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        <ProgramServices>41704</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>PDC-Tournament Fees Paid</Description>
        <Total>7352</Total>
        <ProgramServices>7352</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>383196</Total>
        <ProgramServices>354525</ProgramServices>
        <ManagementAndGeneral>5000</ManagementAndGeneral>
        <Fundraising>23671</Fundraising>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>1432338</Total>
        <ProgramServices>1274791</ProgramServices>
        <ManagementAndGeneral>84524</ManagementAndGeneral>
        <Fundraising>73023</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>376086</BOY>
        <EOY>209405</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>110716</BOY>
        <EOY>387459</EOY>
      </SavingsAndTempCashInvestments>
      <AccountsReceivable>
        <BOY>99440</BOY>
        <EOY>60720</EOY>
      </AccountsReceivable>
      <InventoriesForSaleOrUse>
        <BOY>95429</BOY>
        <EOY>89965</EOY>
      </InventoriesForSaleOrUse>
      <LandBuildingsEquipmentBasis>257831</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>152844</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>118396</BOY>
        <EOY>104987</EOY>
      </LandBuildingsEquipmentBasisNet>
      <TotalAssets>
        <BOY>800067</BOY>
        <EOY>852536</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>4232</BOY>
        <EOY>5801</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>218361</BOY>
        <EOY>249643</EOY>
      </DeferredRevenue>
      <OtherLiabilities>
        <BOY>15512</BOY>
        <EOY>13518</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>238105</BOY>
        <EOY>268962</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>510710</BOY>
        <EOY>527709</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>51252</BOY>
        <EOY>55865</EOY>
      </TemporarilyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>561962</BOY>
        <EOY>583574</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>800067</BOY>
        <EOY>852536</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>10567</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>11045</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>true</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="00000002" softwareId="10000104">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <PublicSupportTotal170>0</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <Total>0</Total>
      </GrossInvestmentIncome170>
      <PublicSupportPertcentage170>0</PublicSupportPertcentage170>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>152575</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>212164</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>258458</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>641428</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>188676</CurrentTaxYear>
        <Total>1453301</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus4Years>938499</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1002821</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1134573</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1080186</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1259363</CurrentTaxYear>
        <Total>5415442</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYearMinus4Years>1091074</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1214985</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1393031</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1721614</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1448039</CurrentTaxYear>
        <Total>6868743</Total>
      </Total509>
      <PublicSupportTotal509>6868743</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>15242</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>10941</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2193</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1193</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>890</CurrentTaxYear>
        <Total>30459</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>15242</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>10941</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2193</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1193</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>890</CurrentTaxYear>
        <Total>30459</Total>
      </InvestmentIncomeAndUBTI>
      <OtherIncome509>
        <CurrentTaxYearMinus2Years>3000</CurrentTaxYearMinus2Years>
        <Total>3000</Total>
      </OtherIncome509>
      <TotalSupportTotal>
        <Total>6902202</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.99520</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.99390</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00440</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.00560</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
      <FactsAndCircumstancesTest>OTHER INCOME PART III, LINE 12; DESCRIPTION: BAD DEBT RECOVERY; 2006: 0.; 2007: 0.; 2008: 3000.; 2009: 0.; 2010: 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>
    <IRS990ScheduleD documentId="00000004" softwareId="10000104">
      <Buildings>
        <OtherCostOrOtherBasis>7428</OtherCostOrOtherBasis>
        <Depreciation>2414</Depreciation>
        <BookValue>5014</BookValue>
      </Buildings>
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>67625</OtherCostOrOtherBasis>
        <Depreciation>21415</Depreciation>
        <BookValue>46210</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>162653</OtherCostOrOtherBasis>
        <Depreciation>127002</Depreciation>
        <BookValue>35651</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>20125</OtherCostOrOtherBasis>
        <Depreciation>2013</Depreciation>
        <BookValue>18112</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>104987</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>Team Funds Held as Fiscal Agent</Description>
        <Amount>10068</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>Scrip Program Payable</Description>
        <Amount>3450</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>13518</TotalOfAmounts>
      <Form990ScheduleDPartXIV>
        <Identifier>Pt X</Identifier>
        <Explanation>ABYSA IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE. UNDER THE CODE, HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ORGANIZATION HAD LESS THAN $1,000 OF INCOME FROM UNRELATED BUSINESS ACTIVITIES IN THE YEAR ENDED JUNE 30, 2011 AND WAS, THEREFORE, NOT REQUIRED TO FILE FEDERAL FORM 990-T (EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN). THE ORGANIZ</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>Pt X</Identifier>
        <Explanation>to the financial statements. The organization's Forms 990 for 2008-09, 2009-10 and 2010-11 are subject to examination by the IRS, generally for three years after being filed.</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="00000005" softwareId="10000104">
      <RecordsMaintained>true</RecordsMaintained>
      <NoGrantMoreThan5000>X</NoGrantMoreThan5000>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>Player Scholarships</TypeOfGrant>
        <NumberOfRecipients>425</NumberOfRecipients>
        <AmountOfCashGrant>47581</AmountOfCashGrant>
        <MethodOfValuation>FMV</MethodOfValuation>
        <DescriptionOfNonCashAssistance>N/A</DescriptionOfNonCashAssistance>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIV>
        <Identifier>Pt I Line 2</Identifier>
        <Explanation>ABYSA provides player fee scholarships for players based on financial need. The scholarships</Explanation>
      </Form990ScheduleIPartIV>
      <Form990ScheduleIPartIV>
        <Identifier>Pt I Line 2</Identifier>
        <Explanation>are determined by a committee, on a non-discriminatory basis. The program is funded by</Explanation>
      </Form990ScheduleIPartIV>
      <Form990ScheduleIPartIV>
        <Identifier>Pt I Line 2</Identifier>
        <Explanation>contributions solicited for this purpose.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="00000006" softwareId="10000104">
      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 6</Identifier>
        <Explanation>The members of the organization consist of parents of players</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 6</Identifier>
        <Explanation>who are currently registered and in good financial standing.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 7a</Identifier>
        <Explanation>The membership elects three board members each year.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 7b</Identifier>
        <Explanation>The only board decisions subject to approval by the members</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 7b</Identifier>
        <Explanation>are changes to bylaws.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 11a</Identifier>
        <Explanation>It is the obligation of the finance team (Executive Director, Director of Business</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 11a</Identifier>
        <Explanation>Operations, Bookkeeper, Certified Public Accountant and the Treasurer)</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 11a</Identifier>
        <Explanation>to faithfully execute all Internal Revenue Service Form 990</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 11a</Identifier>
        <Explanation>requirements in a professional and timely manner. It is the policy</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 11a</Identifier>
        <Explanation>of ABYSA that all Form 990 and supporting documents be reviewed by</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 11a</Identifier>
        <Explanation>the Executive Committee of the Board of Directors and approved by</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 11a</Identifier>
        <Explanation>the committee prior to filing with the IRS. The Treasurer of the</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 11a</Identifier>
        <Explanation>ABYSA board shall sign the 990 form on behalf of the organization.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 12c</Identifier>
        <Explanation>Enforced as necessary. Any Board Member with a conflict of interest on any</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 12c</Identifier>
        <Explanation>specific issue informs the Board and abstains from voting on the issue.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 15</Identifier>
        <Explanation>In the annual budgeting process, the Board approves a budget line for aggregate</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 15</Identifier>
        <Explanation>salary expense. Thereafter, individual salaries and salary increases for</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 15</Identifier>
        <Explanation>employees are determined by the Executive Director. The Board of Directors</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 15</Identifier>
        <Explanation>sets the Executive Director salary after a performance review and</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 15</Identifier>
        <Explanation>a check of comparable salary information for nonprofit soccer</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 15</Identifier>
        <Explanation>organizations with similar budgets.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-C, Line 19</Identifier>
        <Explanation>Upon request and through Guidestar's website. Guidestar is a</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-C, Line 19</Identifier>
        <Explanation>non-profit organization whose mission is to provide information</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-C, Line 19</Identifier>
        <Explanation>that advances transparency through their online database. Financial</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-C, Line 19</Identifier>
        <Explanation>and general information is updated on Guidestar on a quarterly basis.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt XI</Identifier>
        <Explanation>$11,045 Prior period adjustment.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24f</Identifier>
        <Explanation>PDC-TRAINING SUPPLIES 11347. 11347. 0. 0. PDC-TRAINING T-SHIRTS/JERSEYS 9155. 9155. 0. 0. PDC-UNIFORMS &amp; JERSEYS 65929. 65929. 0. 0. FIELD AND VENUE EXP (FV)-OTHER 4179. 4179. 0. 0. FV-FIELD USAGE FEES-MATCHES 32375. 32375. 0. 0. FV-FIELD USAGE FEES-TRAINING 40920. 40920. 0. 0. FV-MINOR FIELD EQUIPMENT 7613. 7613. 0. 0. FV-FIELD DEVELOPMENT-LIGHTS 2983. 2983. 0. 0. PLAYER &amp; TEAM SUPPORT (PTS)- TEAM SUPPORT 29013. 29013. 0. 0. REFEREE EXPENSES 39932. 39932. 0. 0. TOURNAMENT EXPENSE 81197. 81197.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>