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<Return xmlns="http://www.irs.gov/efile" returnVersion="2011v1.2">
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    <Timestamp>2012-05-14T07:40:28-05:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>R D MILLER AND COMPANY LLC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>P O BOX 182</AddressLine1>
        <City>ABERDEEN</City>
        <State>MS</State>
        <ZIPCode>39730</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>800531968</EIN>
      <Name>
        <BusinessNameLine1>ABBY ACRES</BusinessNameLine1>
      </Name>
      <NameControl>ABBY</NameControl>
      <USAddress>
        <AddressLine1>50771 OLD HIGHWAY 25 S</AddressLine1>
        <City>AMORY</City>
        <State>MS</State>
        <ZIPCode>38821</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>DAVID LEE</Name>
      <Title>PRESIDENT</Title>
      <Phone>6624249940</Phone>
      <DateSigned>2012-05-11</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>GREG MILLER</Name>
      <Phone>6623696414</Phone>
      <DatePrepared>2012-05-14</DatePrepared>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
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      <GrossReceipts>22859</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
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      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2010</YearFormation>
      <StateLegalDomicile>MS</StateLegalDomicile>
      <ActivityOrMissionDescription>ABBY ACRES IS A CHRISTIAN CAMP FOR GIRLS AGES 8-12 THAT PROMOTES EQUESTRIAN ACTIVITIES CHRISTIAN LEADERSHIP AND SPIRITUAL GROWTH</ActivityOrMissionDescription>
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      <NbrIndependentVotingMembers>9</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalNbrVolunteers>20</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>19064</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>10705</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenueCY>0</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>28</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>11</InvestmentIncomeCurrentYear>
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      <TotalRevenuePriorYear>19092</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>17624</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcCurrentYear>0</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>4016</OtherExpensePriorYear>
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      <TotalExpensesPriorYear>4016</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>707</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>15076</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>16917</RevenuesLessExpensesCY>
      <TotalAssetsBOY>44171</TotalAssetsBOY>
      <TotalAssetsEOY>61088</TotalAssetsEOY>
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      <NetAssetsOrFundBalancesEOY>61088</NetAssetsOrFundBalancesEOY>
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      <Revenue>17624</Revenue>
      <Description>THE BUILDING OF THE CAMP HAS STARTED BUT WE HAVE NOT COMPLETED THE BUILDING STRUCTURE YET WE PLAN ON OPENING FOR OPERATION IN THE SUMMER OF 2011 IF ALL THINGS ARE COMPLETED</Description>
      <TotalProgramServiceExpense>707</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="990A">true</DescribedIn501C3>
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      <LobbyingActivities>false</LobbyingActivities>
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      <CreditCounseling>false</CreditCounseling>
      <TermOrPermanentEndowments>false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="990D">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities>false</ReportInvestOthSecurities>
      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets>false</ReportOtherAssets>
      <ReportOtherLiabilities>false</ReportOtherLiabilities>
      <ReportFin48Footnote>false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt>false</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>true</ComplianceWithBackupWitholding>
      <NumberOfEmployees>0</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <QuidProQuoContributions>false</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <Form8899Filed>false</Form8899Filed>
      <Form1098CFiled>false</Form1098CFiled>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>9</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>9</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>false</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>false</ConflictOfInterestPolicy>
      <WhistleblowerPolicy>false</WhistleblowerPolicy>
      <DocumentRetentionPolicy>false</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <WrittenPolicyOrProcedure>false</WrittenPolicyOrProcedure>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>DAVID LEE</NamePerson>
        <TelephoneNumber>6624249940</TelephoneNumber>
        <AddressUS>
          <AddressLine1>50771 OLD HIGHWAY 25 S</AddressLine1>
          <City>AMORY</City>
          <State>MS</State>
          <ZIPCode>38821</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>DAVID LEE</NamePerson>
        <Title>PRESIDENT</Title>
        <AverageHoursPerWeek>4.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>0</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>0</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
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      <TotalContributions>10705</TotalContributions>
      <InvestmentIncome>
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        <RelatedOrExemptFunctionIncome>11</RelatedOrExemptFunctionIncome>
      </InvestmentIncome>
      <GrossSalesOfInventory>12143</GrossSalesOfInventory>
      <CostOfGoodsSold>5235</CostOfGoodsSold>
      <NetIncomeOrLoss>
        <TotalRevenueColumn>6908</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>6908</RelatedOrExemptFunctionIncome>
      </NetIncomeOrLoss>
      <TotalRevenue>
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        <RelatedOrExemptFunctionIncome>6919</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>0</ExclusionAmount>
      </TotalRevenue>
      <FeesForServicesLegal>
        <Total>150</Total>
        <ProgramServices>150</ProgramServices>
      </FeesForServicesLegal>
      <Occupancy>
        <Total>519</Total>
        <ProgramServices>519</ProgramServices>
      </Occupancy>
      <DepreciationDepletion>
        <Total>38</Total>
        <ProgramServices>38</ProgramServices>
      </DepreciationDepletion>
      <TotalFunctionalExpenses>
        <Total>707</Total>
        <ProgramServices>707</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>16171</BOY>
        <EOY>9386</EOY>
      </CashNonInterestBearing>
      <LandBuildingsEquipmentBasis>51740</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>38</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>28000</BOY>
        <EOY>51702</EOY>
      </LandBuildingsEquipmentBasisNet>
      <TotalAssets>
        <BOY>44171</BOY>
        <EOY>61088</EOY>
      </TotalAssets>
      <TotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </TotalLiabilities>
      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
      <RetainedEarningsEndowmentEtc>
        <BOY>44171</BOY>
        <EOY>61088</EOY>
      </RetainedEarningsEndowmentEtc>
      <TotalNetAssetsFundBalances>
        <BOY>44171</BOY>
        <EOY>61088</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>44171</BOY>
        <EOY>61088</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>16917</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
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      <GiftsGrantsContribReceived509>
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        <CurrentTaxYearMinus1Year>19064</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>10705</CurrentTaxYear>
        <Total>58864</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYear>12143</CurrentTaxYear>
        <Total>12143</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
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        <CurrentTaxYearMinus1Year>19064</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>22848</CurrentTaxYear>
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      </Total509>
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      <GrossInvestmentIncome509>
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        <CurrentTaxYear>11</CurrentTaxYear>
        <Total>39</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
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        <CurrentTaxYear>11</CurrentTaxYear>
        <Total>39</Total>
      </InvestmentIncomeAndUBTI>
      <TotalSupportTotal>
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        <CurrentTaxYearMinus2Years>29095</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>19092</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>22859</CurrentTaxYear>
        <Total>71046</Total>
      </TotalSupportTotal>
      <First5Years509>X</First5Years509>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="990D">
      <Equipment>
        <OtherCostOrOtherBasis>1500</OtherCostOrOtherBasis>
        <Depreciation>38</Depreciation>
        <BookValue>1462</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>50240</OtherCostOrOtherBasis>
        <BookValue>50240</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>51702</TotalOfBookValueLandBuildings>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="990O">
      <GeneralExplanation>
        <Identifier>01. Form 990 governing body review (Part VI, line 11)</Identifier>
        <Explanation>THE ORGANIZATION REVIEW THE TAX RETURN BEFORE FILING IT</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>02. Governing documents, etc, available to public (Part VI, line 19)</Identifier>
        <Explanation>THE ORGANIZATION HAS COPIES OF THE 990 FORM AVAILABLE FOR THE GENERAL PUBLIC IF REQUESTED</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>