CREATE TABLE table_204_676 (id DECIMAL, "year" DECIMAL, "division" DECIMAL, "league" TEXT, "regular season" TEXT, "playoffs" TEXT, "open cup" TEXT)

is 2003 or 2004 did not qualify ?
SELECT "year" FROM table_204_676 WHERE "year" IN (2003, 2004) AND "playoffs" = 'did not qualify'
SELECT "year" FROM "table_204_676" WHERE "playoffs" = 'did not qualify' AND "year" IN (2003, 2004)