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    <Timestamp>2011-05-10T13:36:55-00:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>MARTIN H CHAN PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>129 N 11TH STREET 2ND FLOOR</AddressLine1>
        <City>PHILADELPHIA</City>
        <State>PA</State>
        <ZIPCode>19107</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>232818595</EIN>
      <Name>
        <BusinessNameLine1>THE PHILADELPHIA SUNS INCORPORATED</BusinessNameLine1>
      </Name>
      <NameControl>PHIL</NameControl>
      <Phone>2156279211</Phone>
      <USAddress>
        <AddressLine1>1018 WINTER STREET</AddressLine1>
        <City>PHILADELPHIA</City>
        <State>PA</State>
        <ZIPCode>191071808</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>HARRY LEONG</Name>
      <Title>PRESIDENT</Title>
      <Phone>2159222838</Phone>
      <DateSigned>2011-05-10</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>MARTIN CHAN</Name>
      <Phone>2159222838</Phone>
      <DatePrepared>2011-05-10</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
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      <WebSite>WWW.PHILLYSUNS.COM</WebSite>
      <Organization501c3 referenceDocumentId="990A">X</Organization501c3>
      <GrossReceipts>66568</GrossReceipts>
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      <ProgramServiceRevenue>51756</ProgramServiceRevenue>
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      <TotalRevenue>66568</TotalRevenue>
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      <ExcessOrDeficitForYear>4861</ExcessOrDeficitForYear>
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        <BOY>93005</BOY>
        <EOY>97866</EOY>
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        <BOY>93005</BOY>
        <EOY>97866</EOY>
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        <BOY>93005</BOY>
        <EOY>97866</EOY>
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      <PrimaryExemptPurpose>TO PROMOTE AND SUPPORT ASIAN AMERICAN YOUTH.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>To Promote, Organize and support athletic, cultural, recreational and educational opportunities for Asian American Youth To Promote, Organize and support athletic, cultural, recreational and educational opportunities for Asian American Youth</DescriptionProgramServiceAccom>
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      <TotalProgramServiceExpenses>55536</TotalProgramServiceExpenses>
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        <PersonName>HARRY LEONG</PersonName>
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          <AddressLine1>1018 WINTER ST</AddressLine1>
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          <State>PA</State>
          <ZIPCode>19107</ZIPCode>
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        <Title>President</Title>
        <AvgHoursPerWkDevotedToPosition>005.00</AvgHoursPerWkDevotedToPosition>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>SANDY YU</PersonName>
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          <AddressLine1>1018 WINTER ST</AddressLine1>
          <City>PHILA</City>
          <State>PA</State>
          <ZIPCode>19107</ZIPCode>
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        <Title>Secretary</Title>
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        <PersonName>PHILIP WAN</PersonName>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>FATHER THOMAS BETZ</PersonName>
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        <Title>VP</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>STANLEY ENG</PersonName>
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        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>RANDY ENG</PersonName>
        <AddressUS>
          <AddressLine1>1018 WINTER ST</AddressLine1>
          <City>PHILA</City>
          <State>PA</State>
          <ZIPCode>19107</ZIPCode>
        </AddressUS>
        <Title>VP</Title>
        <AvgHoursPerWkDevotedToPosition>005.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JACKSON FU</PersonName>
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          <AddressLine1>1018 WINTER ST</AddressLine1>
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          <ZIPCode>19107</ZIPCode>
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        <Title>VP</Title>
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        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ERIC LAW</PersonName>
        <AddressUS>
          <AddressLine1>1018 WINTER ST</AddressLine1>
          <City>PHILA</City>
          <State>PA</State>
          <ZIPCode>19107</ZIPCode>
        </AddressUS>
        <Title>Treasurer</Title>
        <AvgHoursPerWkDevotedToPosition>005.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JOSEPH LOWE</PersonName>
        <AddressUS>
          <AddressLine1>1018 WINTER ST</AddressLine1>
          <City>PHILA</City>
          <State>PA</State>
          <ZIPCode>19107</ZIPCode>
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        <Title>VP</Title>
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        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>CAROL WONG</PersonName>
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          <AddressLine1>1018 WINTER ST</AddressLine1>
          <City>PHILA</City>
          <State>PA</State>
          <ZIPCode>19107</ZIPCode>
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        <Title>VP</Title>
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        <Compensation>0</Compensation>
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      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <OrganizationFiled990T>false</OrganizationFiled990T>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>MANAGEMENT</NamePerson>
        <AddressUS>
          <AddressLine1>1018 WINTER STREET</AddressLine1>
          <City>PHILADELPHIA</City>
          <State>PA</State>
          <ZIPCode>19107</ZIPCode>
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        <TelephoneNumber>2156279211</TelephoneNumber>
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      <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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      <PublicSupportTotal170>0</PublicSupportTotal170>
      <PublicSupportPertcentage170>0.00000</PublicSupportPertcentage170>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>14027</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>16843</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>12378</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>14603</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>13269</CurrentTaxYear>
        <Total>71120</Total>
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      <GrossReceiptsFromAdmissions>
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        <CurrentTaxYearMinus3Years>40347</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>58535</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>44898</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>51756</CurrentTaxYear>
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      </GrossReceiptsFromAdmissions>
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        <CurrentTaxYearMinus4Years>42431</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>57190</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>70913</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>59501</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>65025</CurrentTaxYear>
        <Total>295060</Total>
      </Total509>
      <PublicSupportTotal509>295060</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>2983</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1720</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1098</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>2321</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1543</CurrentTaxYear>
        <Total>9665</Total>
      </GrossInvestmentIncome509>
      <Post1975UBTI>
        <Total>0</Total>
      </Post1975UBTI>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>2983</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1720</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1098</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>2321</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1543</CurrentTaxYear>
        <Total>9665</Total>
      </InvestmentIncomeAndUBTI>
      <NetIncomeFromOtherUBI>
        <Total>0</Total>
      </NetIncomeFromOtherUBI>
      <OtherIncome509>
        <CurrentTaxYearMinus2Years>3531</CurrentTaxYearMinus2Years>
        <Total>3531</Total>
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        <CurrentTaxYearMinus3Years>58910</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>75542</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>61822</CurrentTaxYearMinus1Year>
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      <PublicSupportPercentage509>0.95720</PublicSupportPercentage509>
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      <InvestmentIncomePercentage>0.03140</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.03190</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
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      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Van Insurance 141</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Community event 4,279</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Uniforms 6,054</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Leagues/Tournament expenses 6,325</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Volleyball event expense 7,891</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Lion dance event expense 7,488</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses National Tournament 13,250</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Admin/Utilities 550</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Mentorship 50</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Travel 1,229</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Food and Supplies 12,412</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses scholarship 2,038</Explanation>
      </GeneralExplanation>
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