﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-01-15T10:57:44-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>475156994</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MANLEY GARVIN LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 429</AddressLine1Txt>
        <CityNm>GREENWOOD</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29648</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>463392079</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ABBEVILLE YOUTH CENTER</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ABBE</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>201 S MAIN STREET</AddressLine1Txt>
        <CityNm>ABBEVILLE</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29620</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DOUG STOLL</PersonNm>
      <PersonTitleTxt>CHAIR</PersonTitleTxt>
      <PhoneNum>8644210771</PhoneNum>
      <SignatureDt>2025-01-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CHRISTOPHER S CLEM</PreparerPersonNm>
      <PTIN>P00970220</PTIN>
      <PhoneNum>8642294951</PhoneNum>
      <PreparationDt>2025-01-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc3" referenceDocumentId="RetDoc4">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>ABBEVILLEYOUTHCENTER.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>179939</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>169596</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt>10343</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>3329</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>7014</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>176610</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>142007</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1667</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>9163</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>41857</OtherExpensesTotalAmt>
      <TotalExpensesAmt>194694</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-18084</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>151541</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>133457</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>43438</BOYAmt>
        <EOYAmt>29266</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>10000</BOYAmt>
        <EOYAmt>10000</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>98103</BOYAmt>
        <EOYAmt>94191</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>151541</BOYAmt>
        <EOYAmt>133457</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>151541</BOYAmt>
        <EOYAmt>133457</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>WITH A FOUNDATION BUILT ON PRAYER, THE MISSION OF THE ABBEVILLE YOUTH CENTER IS TO ASSIST YOUNG PEOPLE IN DEVELOPING STRONG CHARACTER, TO HELP THEM REACH THEIR FULL POTENTIAL AS RESPONSIBLE CITIZENS AND LEADERS AND TO INFLUENCE THEM TO HAVE A RELATIONSHIP WITH JESUS CHRIST.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE FACILITY HOUSES AN AFTERSCHOOL PROGRAM THAT ASSISTS YOUTH WITH HOMEWORK AND PROVIDES A HEALTHY SNACK. THIS PROGRAM IS STAFFED MOSTLY BY VOLUNTEERS. WE HAVE COMPUTERS AND ALL THE UPDATED TECHNOLOGY TO ASSIST STUDENTS. ALL VOLUNTEERS ARE SCREENED WITH THOROUGH SLED BACKGROUND CHECKS FOR CRIMINAL HISTORY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>194694</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>194694</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAUREN SOUTH</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRAD STOLL</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRENT BEILER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DOUG STOLL</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TRIP SPEER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENNIFER SIMMONS</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENAE CHILES</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>DOUG STOLL</PersonNm>
        <USAddress>
          <AddressLine1Txt>153 HIGHWAY 201</AddressLine1Txt>
          <CityNm>ABBEVILLE</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29620</ZIPCd>
        </USAddress>
        <PhoneNum>8644210771</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>104095</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>145367</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>138637</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>161644</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>169596</CurrentTaxYearAmt>
        <TotalAmt>719339</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>3160</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>476</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>18408</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>10343</CurrentTaxYearAmt>
        <TotalAmt>32387</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>107255</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>145843</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>157045</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>161644</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>179939</CurrentTaxYearAmt>
        <TotalAmt>751726</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>751726</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>107255</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>145843</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>157045</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>161644</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>179939</CurrentTaxYearAmt>
        <TotalAmt>751726</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES 55 SUPPLIES 633 CREDIT CARD PROCESSING FEES 6,215 ADMINISTRATIVE 5,350 4,538 VOLUNTEER APPRECIATION 179 SNACKS AND DRINKS 1,965 SPECIAL ACTIVITES 14,445 GAMES 1,162 EQUIPMENT/SUPPLIES 3,209 CLEANING/PAPER SUPPLIES 179 VEHICLE EXPENSE 15 NON-INVESTMENT DEPRECIATION 3,912 TOTAL 41,857</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>BUILDING 123,550 123,550 LESS ACCUMULATED DEPRECIATION 27,506 30,595 COMPUTERS 2,574 2,574 LESS ACCUMULATED DEPRECIATION 515 1,338 TOTAL 98,103 94,191</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>WITH A FOUNDATION BUILT ON PRAYER, THE MISSION OF THE ABBEVILLE YOUTH CENTER IS TO ASSIST YOUNG PEOPLE IN DEVELOPING STRONG CHARACTER, TO HELP THEM REACH THEIR FULL POTENTIAL AS RESPONSIBLE CITIZENS AND LEADERS AND TO INFLUENCE THEM TO HAVE A RELATIONSHIP WITH JESUS CHRIST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FACILITY HOUSES AN AFTERSCHOOL PROGRAM THAT ASSISTS YOUTH WITH HOMEWORK AND PROVIDES A HEALTHY SNACK. THIS PROGRAM IS STAFFED MOSTLY BY VOLUNTEERS. WE HAVE COMPUTERS AND ALL THE UPDATED TECHNOLOGY TO ASSIST STUDENTS. ALL VOLUNTEERS ARE SCREENED WITH THOROUGH SLED BACKGROUND CHECKS FOR CRIMINAL HISTORY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>