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    <Timestamp>2012-05-14T16:22:41-07:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>Salas &amp; Giacinto</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>22934 El Toro Road</AddressLine1>
        <City>Lake Forest</City>
        <State>CA</State>
        <ZIPCode>92630</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
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      <Name>
        <BusinessNameLine1>FLY FISHERS CLUB OF ORANGE COUNTY INC</BusinessNameLine1>
      </Name>
      <NameControl>FLYF</NameControl>
      <Phone>7144275977</Phone>
      <USAddress>
        <AddressLine1>POBOX 23005</AddressLine1>
        <City>SANTA ANA</City>
        <State>CA</State>
        <ZIPCode>92711</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>BRIAN MAYER</Name>
      <Title>Treasurer</Title>
      <DateSigned>2012-05-14</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>SAL G GIACINTO</Name>
      <Phone>9497685181</Phone>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>50917</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>24768</ContributionsGiftsGrantsEtc>
      <MembershipDues>5740</MembershipDues>
      <InvestmentIncome>1408</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
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      <SpecialEventsDirectExpenses>26250</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>-7249</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <TotalRevenue>24667</TotalRevenue>
      <OtherExpensesTotal>17420</OtherExpensesTotal>
      <TotalExpenses>17420</TotalExpenses>
      <ExcessOrDeficitForYear>7247</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>162689</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>169936</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>168709</BOY>
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        <BOY>2250</BOY>
        <EOY>2700</EOY>
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        <BOY>170959</BOY>
        <EOY>177150</EOY>
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        <BOY>8270</BOY>
        <EOY>7214</EOY>
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      <NetAssetsOrFundBalances>
        <BOY>162689</BOY>
        <EOY>169936</EOY>
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      <PrimaryExemptPurpose>EDUCATIONAL</PrimaryExemptPurpose>
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        <DescriptionProgramServiceAccom>MONTHLY OUTINGS: EACH MONTH WE PROVIDE AN OUTING TO AID OUR EDUCATIONAL ACTIVITIES. AVERAGE ATTENDANCE IS 20 MEMBERS PER OUTING.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>2293</GrantsAndAllocations>
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      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>MONTHLY MEETINGS: TO SUPPORT OUR EDUCATIONAL NEEDS A SPEAKER IS PRESENT AT EACH MEETING. AVERAGE ATTENDANCE IS 70 MEMBERS PER MEETING</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>6807</GrantsAndAllocations>
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      <TotalProgramServiceExpenses>9100</TotalProgramServiceExpenses>
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        <PersonName>BRIAN MAYER</PersonName>
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          <AddressLine1>12605 BELMONT PL</AddressLine1>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ALAN ROSS</PersonName>
        <AddressUS>
          <AddressLine1>461 S CANYON RIDGE DR</AddressLine1>
          <City>ANAHEIM</City>
          <State>CA</State>
          <ZIPCode>92807</ZIPCode>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DOUG JONES</PersonName>
        <AddressUS>
          <AddressLine1>6743 EAST WATERTON AVE</AddressLine1>
          <City>ORANGE</City>
          <State>CA</State>
          <ZIPCode>92867</ZIPCode>
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        <Title>Vice President</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>RICHARD FANNING</PersonName>
        <AddressUS>
          <AddressLine1>601 BRIARWOOD DRIVE</AddressLine1>
          <City>BREA</City>
          <State>CA</State>
          <ZIPCode>92821</ZIPCode>
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        <Title>President</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
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      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <InitiationFeesAndCapitalContri>0</InitiationFeesAndCapitalContri>
      <GrossReceiptsForPublicUse>0</GrossReceiptsForPublicUse>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>BRIAN MAYER</NamePerson>
        <AddressUS>
          <AddressLine1>12605 BELMONT PLACE</AddressLine1>
          <City>CERRITOS</City>
          <State>CA</State>
          <ZIPCode>90703</ZIPCode>
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        <TelephoneNumber>5626199169</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <Form720Filed>false</Form720Filed>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <RelatedOrgSection527Org>false</RelatedOrgSection527Org>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
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      <GiftsGrantsContribReceived509>
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        <CurrentTaxYearMinus3Years>22607</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>18024</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>24930</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>30508</CurrentTaxYear>
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      <GrossReceiptsFromAdmissions>
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      <ValueOfSvcsFcltsFurnishdByGovt>
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        <CurrentTaxYearMinus3Years>22607</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>18024</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>24930</CurrentTaxYearMinus1Year>
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      <AmtsRecdFromDisqualPersons>
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        <CurrentTaxYearMinus3Years>140</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>140</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>140</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>140</CurrentTaxYear>
        <Total>700</Total>
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      <AmtsFromSubstContributors>
        <Total>0</Total>
      </AmtsFromSubstContributors>
      <SupportFromDQPsEtc>
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        <CurrentTaxYearMinus3Years>140</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>140</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>140</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>140</CurrentTaxYear>
        <Total>700</Total>
      </SupportFromDQPsEtc>
      <PublicSupportTotal509>120104</PublicSupportTotal509>
      <GrossInvestmentIncome509>
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        <CurrentTaxYearMinus3Years>5051</CurrentTaxYearMinus3Years>
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        <CurrentTaxYearMinus1Year>1521</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1408</CurrentTaxYear>
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      <Post1975UBTI>
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      <InvestmentIncomeAndUBTI>
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        <CurrentTaxYearMinus2Years>2211</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1521</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1408</CurrentTaxYear>
        <Total>16251</Total>
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      <NetIncomeFromOtherUBI>
        <Total>0</Total>
      </NetIncomeFromOtherUBI>
      <OtherIncome509>
        <CurrentTaxYearMinus4Years>17617</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>18244</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>18626</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>19365</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>24741</CurrentTaxYear>
        <Total>98593</Total>
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      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>48412</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>45902</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>38861</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>45816</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>56657</CurrentTaxYear>
        <Total>235648</Total>
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      <PublicSupportPercentage509>0.50970</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.50630</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.06900</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.09250</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
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    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="11000144" softwareVersion="2011v1.2">
      <EventsInformation>
        <NameOfEvent1>AUCTIONS</NameOfEvent1>
        <GrossReceiptsEvent1>24328</GrossReceiptsEvent1>
        <CharitableContributionsEvent1>24328</CharitableContributionsEvent1>
        <OtherDirectExpensesEvent1>5780</OtherDirectExpensesEvent1>
        <NameOfEvent2>DINNERS</NameOfEvent2>
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        <GrossRevenueEvent2>17956</GrossRevenueEvent2>
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        <GrossRevenueTotalEvents>17956</GrossRevenueTotalEvents>
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        <NetIncomeSummary>-7550</NetIncomeSummary>
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        <ReturnReference>Total Liabilities.1</ReturnReference>
        <Explanation>TIC - Beginning $8216 TIC - Ending $7214</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part II, Line 26.1003</Identifier>
        <ReturnReference>Total Liabilities.1003</ReturnReference>
        <Explanation>Deferred Revenue - Beginning $54 Deferred Revenue - Ending $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part II, Line 24.1011</Identifier>
        <ReturnReference>Other Assets.1011</ReturnReference>
        <Explanation>Prepaid Expenses and Deferred Charges - Beginning $2250 Prepaid Expenses and Deferred Charges - Ending $2700</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.8</Identifier>
        <ReturnReference>Other Expenses.8</ReturnReference>
        <Explanation>NEWSLETTER $474</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.7</Identifier>
        <ReturnReference>Other Expenses.7</ReturnReference>
        <Explanation>PROFESSIONAL FEES $500</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.6</Identifier>
        <ReturnReference>Other Expenses.6</ReturnReference>
        <Explanation>MEMBERSHIPS $1240</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.5</Identifier>
        <ReturnReference>Other Expenses.5</ReturnReference>
        <Explanation>INSURANCE $1895</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.4</Identifier>
        <ReturnReference>Other Expenses.4</ReturnReference>
        <Explanation>MISCELLANEOUS $2088</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.3</Identifier>
        <ReturnReference>Other Expenses.3</ReturnReference>
        <Explanation>ADMINISTRATIVE $2124</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.2</Identifier>
        <ReturnReference>Other Expenses.2</ReturnReference>
        <Explanation>CLASSES &amp; CLINICS $2292</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1</Identifier>
        <ReturnReference>Other Expenses.1</ReturnReference>
        <Explanation>SPEAKERS $6807</Explanation>
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