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    <Timestamp>2011-08-29T15:43:29-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>AVINNA LLC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>PO BOX 528</AddressLine1>
        <City>HEADLAND</City>
        <State>AL</State>
        <ZIPCode>36345</ZIPCode>
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    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>010718987</EIN>
      <Name>
        <BusinessNameLine1>DEKALB AQUATICS SWIM TEAM INC</BusinessNameLine1>
      </Name>
      <NameControl>DEKA</NameControl>
      <Phone>7707363512</Phone>
      <USAddress>
        <AddressLine1>PO BOX 2926</AddressLine1>
        <City>DECATUR</City>
        <State>GA</State>
        <ZIPCode>300212926</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>KAREN MELISSA WILBORN</Name>
      <Title>PRESIDENT</Title>
      <Phone>7707363512</Phone>
      <DateSigned>2011-08-25</DateSigned>
    </Officer>
    <Preparer>
      <Name>TAYLOR GREEN</Name>
      <Phone>3347855172</Phone>
      <DatePrepared>2011-08-29</DatePrepared>
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    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <AddressPrincipalOfficerUS>
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        <City>SNELLVILLE</City>
        <State>GA</State>
        <ZIPCode>30039</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>307194</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
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      <WebSite>N/A</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2002</YearFormation>
      <StateLegalDomicile>GA</StateLegalDomicile>
      <ActivityOrMissionDescription>Use swimming asa tool to mold young people see schedule 2</ActivityOrMissionDescription>
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      <RevenuesLessExpensesCY>26235</RevenuesLessExpensesCY>
      <TotalAssetsBOY>32699</TotalAssetsBOY>
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      <TotalLiabilitiesBOY>2584</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>327</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>30115</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>56350</NetAssetsOrFundBalancesEOY>
      <MissionDescription>Use swimming as a tool to mold young people.</MissionDescription>
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      <Expense>248308</Expense>
      <Revenue>269141</Revenue>
      <Description>SEE SCHEDULE 1 - FIFTY FOUR SWIMMERS QUALIFIED FOR THE GEORGIA STATE CHAMPIONSHIPS SHORT COURSE AND LONG COURSE THIS YEAR; THERE WERE 48 LAST YEAR. THERE WERE 48 LAST YEAR. - FOUR SWIMMERS WERE T16 (TOP 16 IN THE COUNTRY) THIS YEAR; THERE WERE FOUR LAST YEAR. - THE TEAM SCORED APPROXIMATELY 750 MORE POINTS THIS YEAR COMPARED TO LAST YEAR IN THE GEORGIA STATE CHAMPIONSHIPS. THE TEAM HAD TOP EIGHT FINISHES IN THE 14 &amp; UNDER STATE MEET AND THE SENIOR STATE MEET DURING THE LONG COURSE AND SHORT COURSE SEASONS. - FIVE SWIMMERS QUALIFIED FOR THE JUNIOR NATIONALS. THERE WERE FOUR IN 2009. - THERE ARE 4 SENIORS GRADUATING THIS YEAR AND 1 WILL SWIM ON THE COLLEGIATE LEVEL. - THE TEAM'S AVERAGE GPA IS APPROXIMATELY 3.64. - THIRTY SWIMMERS QUALIFIED FOR SECTIONALS; THERE WERE 19 LAST YEAR. - TWO SWIMMERS QUALIFIED FOR THE GEORGIA ZONE ALL STAR TEAM; THERE WERE TWO LAST YEAR WITH ONE CHAMPION. - ONE SWIMMER RECEIVED THE HIGH POINT AWARD AT STATE.</Description>
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        <NamePerson>KAREN MELISSA WILBORN</NamePerson>
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          <State>GA</State>
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        <RelatedOrExemptFunctionIncome>248836</RelatedOrExemptFunctionIncome>
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        <Fundraising>0</Fundraising>
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        <ProgramServices>10213</ProgramServices>
        <ManagementAndGeneral>1235</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </PayrollTaxes>
      <FeesForServicesAccounting>
        <Total>2011</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>2011</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
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        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </FeesForServicesOther>
      <Advertising>
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        <ProgramServices>932</ProgramServices>
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        <Fundraising>0</Fundraising>
      </Advertising>
      <OfficeExpenses>
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        <ProgramServices>1537</ProgramServices>
        <ManagementAndGeneral>480</ManagementAndGeneral>
        <Fundraising>479</Fundraising>
      </OfficeExpenses>
      <Occupancy>
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        <ProgramServices>64094</ProgramServices>
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        <Fundraising>0</Fundraising>
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      <Travel>
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        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
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        <Total>419</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>419</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </DepreciationDepletion>
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        <ProgramServices>20511</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
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      <OtherExpenses>
        <Description>Coach</Description>
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        <ProgramServices>2088</ProgramServices>
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        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
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        <ProgramServices>1596</ProgramServices>
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      <OtherExpenses>
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        <ProgramServices>913</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Payroll Processing Expense</Description>
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        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
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        <NamePerson>KARENMELISSAWILBORN</NamePerson>
        <PurposeOfLoan>See Schedule 4</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>327</OriginalPrincipalAmount>
        <BalanceDue>327</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>false</WrittenAgreement>
      </LoanTable>
      <TotalBalanceDue>327</TotalBalanceDue>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="00000007" softwareId="10000104">
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 11a</Identifier>
        <Explanation>The form 990 is distributed to members via email.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 12c</Identifier>
        <Explanation>If there is a conflict of interest, the members with the conflict do not vote on the issue.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-C, Line 19</Identifier>
        <Explanation>The organization makes its financials available to the public via Guidestar.org</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 2</Identifier>
        <Explanation>The "Loan from Officer" included in Schedule L Part II, of this Form 990-EZ represents 2009</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 2</Identifier>
        <Explanation>and 2010 expenses incurred by DeKalb Aquatics' Head Coach, Karen Melissa Wilborn, on</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 2</Identifier>
        <Explanation>behalf of the Corporation. These fees were consistent with her duties and were submitted to</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 2</Identifier>
        <Explanation>DeKalb Aquatics for reimbursement. Karen Melissa Wilborn deferred reimbursement of these</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 2</Identifier>
        <Explanation>amounts to allow the Corporation to meet its other obligations.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 6</Identifier>
        <Explanation>The organization has stockholders</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 24</Identifier>
        <Explanation>COMPUTER 710. 1257.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 26</Identifier>
        <Explanation>SEE ATTACHED SCHEDULE 3 AND 990 SCHEDULE L 2584. 327.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 9</Identifier>
        <Explanation>DR. ROBERT M. ATKINSON, II 6065 HILLVALE CHASE LITHONIA GA 30058 NICOLE WATSON 63 HAMMOCK PLACE ATLANTA GA 30312 DORIS WILBORN 2958 STONECREST LANE LITHONIA GA 30038 KAREN MELISSA WILBORN 3783 WATERFRONT CT. SNELLVILLE GA 30039</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24f</Identifier>
        <Explanation>UTILITIES 386. 386. 0. 0. TELEPHONE 2282. 1711. 571. 0. POSTAGE AND DELIVERY 208. 104. 104. 0. PRINTING AND REPRODUCTION 505. 505. 0. 0. MEET FEES 17496. 17496. 0. 0. LICENSES &amp; PERMITS 166. 166. 0. 0. INTERNET 2942. 2942. 0. 0. FUNDRAISING EXPENSE 14698. 0. 0. 14698. EQUIPMENT RENTAL 321. 321. 0. 0. DUES &amp; SUBSCRIPTIONS 60. 45. 15. CERTIFICATIONS 105. 105. 0. 0. BANK SERVICE CHARGES 639. 0. 639. 0. AWARDS 264. 264. 0. 0. UNIFORMS 560. 560. 0. 0.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>