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    <Timestamp>2012-04-11T16:16:01-05:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>942763139</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>BERGER LEWIS ACCOUNTANCY CORP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>740 FRONT STREET SUITE 365</AddressLine1>
        <City>SANTA CRUZ</City>
        <State>CA</State>
        <ZIPCode>950604550</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>272050160</EIN>
      <Name>
        <BusinessNameLine1>SANTA CRUZ BREAKERS ACADEMY INC</BusinessNameLine1>
      </Name>
      <NameControl>SANT</NameControl>
      <Phone>8317637688</Phone>
      <USAddress>
        <AddressLine1>1855 PLEASANT VALLEY RD</AddressLine1>
        <City>APTOS</City>
        <State>CA</State>
        <ZIPCode>95003</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>THERESA BIGGAM</Name>
      <Title>TREASURER</Title>
      <Phone>8317637688</Phone>
      <DateSigned>2012-04-02</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>FRANK MINUTI</Name>
      <PTIN>P00410978</PTIN>
      <Phone>8314236500</Phone>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <WebSite>WWW.BREAKERSACADEMY.ORG</WebSite>
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      <GrossReceipts>133275</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>47035</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>77146</ProgramServiceRevenue>
      <FundraisingGrossIncome>9094</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>5607</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>3487</SpecialEventsNetIncomeLoss>
      <TotalRevenue>127668</TotalRevenue>
      <SalariesOtherCompEmplBenefits>8500</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>42500</FeesAndOthPymtToIndContractors>
      <PrintingPublicationsPostage>46</PrintingPublicationsPostage>
      <OtherExpensesTotal>74876</OtherExpensesTotal>
      <TotalExpenses>125922</TotalExpenses>
      <ExcessOrDeficitForYear>1746</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>4580</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>0</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>6326</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>4580</BOY>
        <EOY>6326</EOY>
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      <TotalAssets>
        <BOY>4580</BOY>
        <EOY>6326</EOY>
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      <SumOfTotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
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      <NetAssetsOrFundBalances>
        <BOY>4580</BOY>
        <EOY>6326</EOY>
      </NetAssetsOrFundBalances>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>U.S. SOCCER'S DEVELOPMENT ACADEMY PROGRAM IS DRIVEN BY THE GAME AND ITS PLAYERS, COACHES AND REFEREES. THIS GAME-CENTRIC APPROACH ALLOWS FOR LONG-TERM DEVELOPMENT TO OCCUR THROUGH A DEEP UNDERSTANDING OF WHAT MAKES PLAYERS SUCCESSFUL AROUND THE WORLD. AS THE SPORT OF SOCCER GROWS IN THE UNITED STATES, YOUNG PLAYERS IN OUR COUNTRY NEED THE PROPER ENVIRONMENT TO COMPETE AGAINST THE WORLD'S ELITE. THE U.S. SOCCER DEVELOPMENT ACADEMY PROGRAM PROVIDES THE OPTIMUM DEVELOPMENTAL ENVIRONMENT FOR THE NATION'S TOP YOUTH SOCCER PLAYERS, COACHES AND REFEREES BY EMPHASIZING DEVELOPMENT THROUGH QUALITY TRAINING AND LIMITED, MEANINGFUL COMPETITION.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>THE SANTA CRUZ BREAKERS ACADEMY PARTICIPATED IN THE US SOCCER DEVELOPMENT ACADEMY PROGRAM PUT TOGETHER BY THE US SOCCER FEDERATION. ABOUT 50 PLAYERS FROM THE AGES OF 14 TO 18 YEARS OLD PARTICIPATED IN THIS YEARS PROGRAM, ONE TEAM AT THE U15/U16 LEVEL AND ANOTHER TEAM AT THE U17/U18 LEVEL. THE COACHING STAFF AND ADMINISTRATIVE STAFF WERE COMPOSED OF 8 PEOPLE. SOCCER PLAYERS FROM THE AREA WERE TRAINED TO PLAY AT THE HIGHEST LEVEL OF COMPETITION IN THE UNITED STATES. THE CLUB TRAVELED TO SAN DIEGO, ORANGE COUNTY, WASHINGTON, ARIZONA, TEXAS AND NORTHERN CALIFORNIA TO COMPETE AGAINST OTHER ACADEMY CLUBS. MANY PLAYERS HAVE BEEN SCOUTED BY NATIONAL TEAM COACHING STAFF, COLLEGE COACHES AND INTERNATIONAL SCOUTS SUCH AS INTER MILAN (ITALY) AND SUNDERLAND (ENGLAND). SOME PLAYERS HAVE GRADUATED FROM THE PROGRAM AND ARE MOVING ON TO THE COLLEGE LEVEL; OTHER PLAYERS HAVE ALREADY COMMITTED TO PLAY SOCCER AND STUDY AT UNIVERSITIES SUCH AS STANFORD UNIVERSITY AND CAL POLY FOR NEXT YEAR. COLLEGE GUIDANCE WAS PROVIDED TO ALL THE PLAYERS.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>0</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>0</TotalProgramServiceExpenses>
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        <PersonName>PAOLO CARBONE</PersonName>
        <AddressUS>
          <AddressLine1>1855 PLEASANT VALLEY RD</AddressLine1>
          <City>APTOS</City>
          <State>CA</State>
          <ZIPCode>95003</ZIPCode>
        </AddressUS>
        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>20.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>8500</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>LARRY BIGGAM</PersonName>
        <AddressUS>
          <AddressLine1>1855 PLEASANT VALLEY RD</AddressLine1>
          <City>APTOS</City>
          <State>CA</State>
          <ZIPCode>95003</ZIPCode>
        </AddressUS>
        <Title>VICE-PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>10.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>FRANK BARSEMELA</PersonName>
        <AddressUS>
          <AddressLine1>1855 PLEASANT VALLEY RD</AddressLine1>
          <City>APTOS</City>
          <State>CA</State>
          <ZIPCode>95003</ZIPCode>
        </AddressUS>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>8.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>THERESA BIGGAM</PersonName>
        <AddressUS>
          <AddressLine1>1855 PLEASANT VALLEY RD</AddressLine1>
          <City>APTOS</City>
          <State>CA</State>
          <ZIPCode>95003</ZIPCode>
        </AddressUS>
        <Title>TREASURER</Title>
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        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JOHN CLEAVELAND</PersonName>
        <AddressUS>
          <AddressLine1>1855 PLEASANT VALLEY RD</AddressLine1>
          <City>APTOS</City>
          <State>CA</State>
          <ZIPCode>95003</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>12.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>BILLY DOWNING</PersonName>
        <AddressUS>
          <AddressLine1>1855 PLEASANT VALLEY RD</AddressLine1>
          <City>APTOS</City>
          <State>CA</State>
          <ZIPCode>95003</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>0</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>0</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>0</OrganizationHadUBI>
      <SubjectToProxyTax>0</SubjectToProxyTax>
      <OrganizationDissolvedEtc>0</OrganizationDissolvedEtc>
      <DirectIndirectPoliticalExpend>0</DirectIndirectPoliticalExpend>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
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      <EngagedInExcessBenefitTrans>0</EngagedInExcessBenefitTrans>
      <AmountOfTaxImposedOnOrgMgr>0</AmountOfTaxImposedOnOrgMgr>
      <AmountOfTaxReimbursedByOrg>0</AmountOfTaxReimbursedByOrg>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>CA</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>THERESA BIGGAM</BusinessNameLine1>
        </NameBusiness>
        <AddressUS>
          <AddressLine1>1855 PLEASANT VALLEY RD</AddressLine1>
          <City>APTOS</City>
          <State>CA</State>
          <ZIPCode>95003</ZIPCode>
        </AddressUS>
        <TelephoneNumber>8317637688</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>0</EngageInLobbyingActivities>
      <OperatingSchool>0</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>0</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>1</FiledScheduleA>
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        <CurrentTaxYear>47035</CurrentTaxYear>
        <Total>97232</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus1Year>50197</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>47035</CurrentTaxYear>
        <Total>97232</Total>
      </Total170>
      <AmountsSubstContributorsTotal>34733</AmountsSubstContributorsTotal>
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        <CurrentTaxYearMinus1Year>5648</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>9094</CurrentTaxYear>
        <Total>14742</Total>
      </OtherIncome170>
      <TotalSupport>111974</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>119345</GrossReceiptsFromAdmissionsEtc>
      <PublicSupportPertcentage170>0.55820</PublicSupportPertcentage170>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <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="RetDoc1051800001">
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>DESCRIPTION: BANK SERVICE CHARGE. AMOUNT: 150. DESCRIPTION: BOOKKEEPING SERVICES. AMOUNT: 340. DESCRIPTION: MEMBERSHIP FEES/DUES. AMOUNT: 760. DESCRIPTION: ACCOUNTING FEES. AMOUNT: 790. DESCRIPTION: TAX FILING FEE. AMOUNT: 10. DESCRIPTION: TRAINER FEE. AMOUNT: 1,100. DESCRIPTION: TRAVEL EXPENSES. AMOUNT: 65,651. DESCRIPTION: UNIFORMS. AMOUNT: 6,075. TOTAL TO FORM 990-EZ, LINE 16: 74,876.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <Declaration>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</Declaration>
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