﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-21T09:56:01-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>410746749</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CLIFTONLARSONALLEN LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>420 SOUTH ORANGE AVENUE SUITE 900</AddressLine1Txt>
        <CityNm>ORLANDO</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32801</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>825039054</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>VILLARREAL VIRGINIA ACADEMY</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>VILL</BusinessNameControlTxt>
      <PhoneNum>7033387008</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 2816</AddressLine1Txt>
        <CityNm>SPRINGFIELD</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>22152</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CARLOS ARANDA</PersonNm>
      <PersonTitleTxt>OFFICER</PersonTitleTxt>
      <PhoneNum>7033387008</PhoneNum>
      <SignatureDt>2024-11-20</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>AMY CHAPMAN</PreparerPersonNm>
      <PTIN>P00843460</PTIN>
      <PhoneNum>4078021200</PhoneNum>
      <PreparationDt>2024-11-20</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>CARLOS ARANDA</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>PO BOX 2816</AddressLine1Txt>
        <CityNm>SPRINGFIELD</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>22152</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1039196</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.VILLARREALVA.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2018</FormationYr>
      <LegalDomicileStateCd>VA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>PROVIDE OUTSTANDING SOCCER EXPERIENCES &amp; MAXIMIZE ONE'S POTENTIAL IN ALL AREAS OF LIFE.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>2</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>1</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>2</TotalEmployeeCnt>
      <TotalVolunteersCnt>22</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>0</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>634277</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>1039186</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>13</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>10</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>0</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>634290</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1039196</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>295672</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>236129</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>266256</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>393653</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>475810</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>629782</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1037738</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>4508</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>1458</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>344752</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>533038</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>349012</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>536340</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>-4260</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-3302</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>OUR MISSION IS TO DEVELOP SOCCER PLAYERS TO REACH THEIR MAXIMUM POTENTIAL IN A SAFE, PROFESSIONAL, FUN AND CHALLENGING ENVIRONMENT HELPING PLAYERS TO REMAIN HEALTHY WITH STRUCTURED EXERCISES, PREVENT OBESITY, TEACH AND PROMOTE TEAMWORK AND SOCIAL SKILLS.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>900693</ExpenseAmt>
      <GrantAmt>295672</GrantAmt>
      <RevenueAmt>1039186</RevenueAmt>
      <Desc>SOCCER PROGRAM - ADMINISTERED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES (AS PROVIDED BY SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OR THE CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX CODE) AND TO PROMOTE AND SUPPORT FUNDING AND OTHER RESOURCES IN FURTHERANCE TO PROVIDE SOCCER AND SPORTS ACTIVITIES. OUR MISSION IS TO DEVELOP SOCCER PLAYERS TO REACH THEIR MAXIMUM POTENTIAL IN A SAFE, PROFESSIONAL, FUN, AND CHALLENGING ENVIRONMENT HELPING PLAYERS TO REMAIN HEALTHY WITH STRUCTURED EXERCISES, PREVENT OBESITY, TEACH AND PROMOTE TEAMWORK AND SOCIAL SKILLS. OUR TEAMS, HAD ACCOMPLISHED SEVERAL CHAMPIONSHIP IN OUR LEAGUES, VPSL, NCSL AND SEVERAL CHAMPIONSHIPS IN TOURNAMENTS. WE CONTINUE TO PROVIDE SCHOLARSHIPS TO FAMILIES IN NEED, AND WE WILL CONTINUE TO DO SO.</Desc>
      <TotalProgramServiceExpensesAmt>900693</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>0</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">0</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">1</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc1041900001">0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc1041900001">1</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>25</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>2</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>0</Form8899Filedind>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>2</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>1</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>0</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>0</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>CARLOS ARANDA</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>7033387008</PhoneNum>
        <USAddress>
          <AddressLine1Txt>PO BOX 2816</AddressLine1Txt>
          <CityNm>SPRINGFIELD</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>22152</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>CARLOS ARANDA</PersonNm>
        <TitleTxt>TECHNICAL DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>56.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>124000</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANTHONY AMATO</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>56.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>124000</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRUCE LABOVITZ</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN WOOLDRIDGE</PersonNm>
        <TitleTxt>BOARD MEMBER/TREASURER (THRU 01/24)</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>248000</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>2</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <ProgramServiceRevenueGrp>
        <Desc>PLAYER FEES</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>996852</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>996852</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>SPAIN TRIP FEES</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>42334</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>42334</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>1039186</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>10</TotalRevenueColumnAmt>
        <ExclusionAmt>10</ExclusionAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1039196</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1039186</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>10</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>295672</TotalAmt>
        <ProgramServicesAmt>295672</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>248000</TotalAmt>
        <ProgramServicesAmt>148800</ProgramServicesAmt>
        <ManagementAndGeneralAmt>99200</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>18256</TotalAmt>
        <ProgramServicesAmt>10953</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7303</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>7696</TotalAmt>
        <ManagementAndGeneralAmt>7696</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>1218</TotalAmt>
        <ManagementAndGeneralAmt>1218</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>3473</TotalAmt>
        <ProgramServicesAmt>2370</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1103</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>5014</TotalAmt>
        <ProgramServicesAmt>2507</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2507</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>22072</TotalAmt>
        <ProgramServicesAmt>17350</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4722</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>4841</TotalAmt>
        <ProgramServicesAmt>4841</ProgramServicesAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>5485</TotalAmt>
        <ManagementAndGeneralAmt>5485</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <InsuranceGrp>
        <TotalAmt>7811</TotalAmt>
        <ManagementAndGeneralAmt>7811</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>CONTRACTORS</Desc>
        <TotalAmt>267134</TotalAmt>
        <ProgramServicesAmt>267134</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>VCF LICENSING FEE</Desc>
        <TotalAmt>70118</TotalAmt>
        <ProgramServicesAmt>70118</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>LEAGUE FEES</Desc>
        <TotalAmt>65574</TotalAmt>
        <ProgramServicesAmt>65574</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>REFEREES FEES</Desc>
        <TotalAmt>7575</TotalAmt>
        <ProgramServicesAmt>7575</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>7799</TotalAmt>
        <ProgramServicesAmt>7799</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1037738</TotalAmt>
        <ProgramServicesAmt>900693</ProgramServicesAmt>
        <ManagementAndGeneralAmt>137045</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>317158</BOYAmt>
        <EOYAmt>507981</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>25047</BOYAmt>
        <EOYAmt>25057</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>2547</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <TotalAssetsGrp>
        <BOYAmt>344752</BOYAmt>
        <EOYAmt>533038</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>3214</BOYAmt>
        <EOYAmt>11941</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>328609</BOYAmt>
        <EOYAmt>500722</EOYAmt>
      </DeferredRevenueGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>17189</BOYAmt>
        <EOYAmt>23677</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>349012</BOYAmt>
        <EOYAmt>536340</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>-4260</BOYAmt>
        <EOYAmt>-3302</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>-4260</BOYAmt>
        <EOYAmt>-3302</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>344752</BOYAmt>
        <EOYAmt>533038</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>1458</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>-500</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>8946</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>200</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>92387</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>101533</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>697048</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>389405</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>514425</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>634277</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1039186</CurrentTaxYearAmt>
        <TotalAmt>3274341</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>705994</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>389605</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>606812</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>634277</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1039186</CurrentTaxYearAmt>
        <TotalAmt>3375874</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>3375874</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus3YearsAmt>5</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>13</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10</CurrentTaxYearAmt>
        <TotalAmt>34</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus3YearsAmt>5</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>13</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10</CurrentTaxYearAmt>
        <TotalAmt>34</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>705994</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>389610</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>606818</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>634290</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1039196</CurrentTaxYearAmt>
        <TotalAmt>3375908</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>DUE TO VCF</Desc>
        <Amt>23677</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>23677</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>SCHOLARSHIP DISCOUNT</GrantTypeTxt>
        <RecipientCnt>348</RecipientCnt>
        <CashGrantAmt>295672</CashGrantAmt>
        <ValuationMethodUsedDesc>N/A</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>N/A</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLARSHIP DISCOUNTS ARE GIVEN BASED ON THE FINANCIAL NEEDS OF THE STUDENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS, BY RESOLUTION ADOPTED BY A MAJORITY OF THE DIRECTORS IN OFFICE, MAY DESIGNATE AND APPOINT ONE OR MORE COMMITTEES OF THE BOARD, EACH OF WHICH SHALL CONSIST OF ONE (1) OR MORE DIRECTORS, WHICH COMMITTEES OF THE BOARD, TO THE EXTENT PROVIDED IN THE RESOLUTION, SHALL HAVE AND EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS OF "VIVA" EXCEPT NO COMMITTEE OF THE BOARD SHALL (A) AUTHORIZE DISTRIBUTIONS, (B) FILL VACANCIES ON THE BOARD OF DIRECTORS OR ON ANY COMMITTEE OF THE BOARD, OR (C) ADOPT, AMEND, OR REPEAL THE BY-LAWS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL MEMBERS OF THE BOARD WILL BE PROVIDED A DRAFT OF THE FORM 990 FOR REVIEW, COMMENT, AND APPROVAL PRIOR TO FILING WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL POTENTIAL CONFLICTS OF INTEREST ARE DISCUSSED ON PERIODIC BOARD PHONE CALLS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL BOARD MEMBERS REVIEW AND APPROVE THE ANNUAL BUDGET WHICH INCLUDES DETAILS OF ALL COMPENSATION FOR ALL STAFF.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990 IS AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>