﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-14T17:17:21-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>823893341</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>NIETZ TAX &amp; ACCOUNTING LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2020 2ND ST SW</AddressLine1Txt>
        <CityNm>ROCHESTER</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55902</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>411926062</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ROCHESTER YOUTH VOLLEYBALL</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ASSOCIATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROCH</BusinessNameControlTxt>
      <PhoneNum>5073285201</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2601 VIOLA ROAD NE</AddressLine1Txt>
        <CityNm>ROCHESTER</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55906</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DEBRA HEGERLE</PersonNm>
      <PersonTitleTxt>PRESIDENT/SMV DIRECT</PersonTitleTxt>
      <PhoneNum>5073285201</PhoneNum>
      <SignatureDt>2024-11-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>WILLIAM A NIETZ</PreparerPersonNm>
      <PTIN>P00050930</PTIN>
      <PhoneNum>5072850398</PhoneNum>
      <PreparationDt>2024-11-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <PrincipalOfficerNm>DEBRA HEGERLE</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>2601 VIOLA ROAD NE</AddressLine1Txt>
        <CityNm>ROCHESTER</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55906</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>555530</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.ROCHESTERYOUTHVOLLEYBALL.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1999</FormationYr>
      <LegalDomicileStateCd>MN</LegalDomicileStateCd>
      <ActivityOrMissionDesc>PROVIDE YOUTH OF THE ROCHESTER MINNESOTA AREA THE OPPORTUNITY TO LEARN AND PLAY VOLLEYBALL.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>9</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>9</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>35</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>402533</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>551294</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>523</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>4236</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>403056</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>555530</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>101481</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>131207</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>249962</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>365566</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>351443</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>496773</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>51613</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>58757</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>257437</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>315994</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>200</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>257237</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>315994</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>PROVIDE YOUTH OF THE ROCHESTER MINNESOTA AREA THE OPPORTUNITY TO LEARN AND PLAY VOLLEYBALL.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>444161</ExpenseAmt>
      <RevenueAmt>551294</RevenueAmt>
      <Desc>SOUTHERN MINNESOTA JUNIOR OLYMPIC VOLLEYBALL: SOUTHERN MINNESOTA JUNIOR OLYMPIC VOLLEYBALL IS OUR LARGEST PROGRAM. WE SERVED APPROXIMATELY 241 YOUTH AGES 8 TO 18 WITH 40 COACHES. THE SEASON STARTS WITH TRYOUTS IN EARLY NOVEMBER, PRACTICE BEGINS THE FIRST WEEK OF DECEMBER AND COMPETITION RUNS JANUARY TO JUNE, WITH WEEKEND ONE OR TWO DAY TOURNAMENTS. THE PROGRAM INCLUDES 17 ELITE AND CLUB GIRLS TEAMS AND 2 BOYS TEAMS. THE ELITE TEAMS ARE COMPETITIVE TEAMS THAT FOCUS ON QUALIFYING FOR THE USA VOLLEYBALL JUNIOR NATIONALS. THE CLUB TEAMS FOCUS ON SKILL DEVELOPMENT AND RECREATION.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>32884</ExpenseAmt>
        <Desc>ROCHESTER YOUTH VOLLEYBALL ASSOCIATION (RYVA) SUMMER CAMP/SKILLS CLINICS: IN JUNE AND JULY, RYVA HOLDS A SERIES OF 3 DAY SUMMER CAMPS DIRECTED BY AREA HIGH SCHOOL COACHES. THE CAMPS SERVED 335 BOYS AND GIRLS COMPLETING 3RD TO THE 12TH GRADE. FOR THE YOUNGER KIDS, THE CAMPS ARE AN INTRODUCTION TO VOLLEYBALL. FOR THE OLDER KIDS, THE CAMPS FOCUS ON EXPANDING AND REFINING THEIR VOLLEYBALL SKILLS.IN THE FALL AT THE END OF HIGH SCHOOL VOLLEYBALL SEASON, RYVA HOSTS VOLLEYBALL SKILL CLINICS ON TWO SUNDAY EVENINGS. THESE CLINICS ARE FOR BOYS AND GIRLS, 7TH -12TH GRADE. EACH SESSION HAS ABOUT 90 PARTICIPANTS, 180 PARTICIPANTS TOTAL. IN THE FALL AT THE END OF HIGH SCHOOL VOLLEYBALL SEASON, RYVA HOSTS VOLLEYBALL SKILLS CLINICS FOR PLAYERS IN 7TH &amp; 8TH GRADE. 77 PLAYERS ATTENDED. THIS SKILLS CLINIC IS MORE EXTENSIVE WITH SKILL DEVELOPMENT AND TEAM PLAY.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>13267</ExpenseAmt>
        <Desc>VOLLEY-TOTS &amp; MINI-BALL: RYVA HOLDS A SPRING AND FALL 8-10 WEEKS SESSIONS FOR K-3RD GRADE AND 4TH- 6TH GRADE BOYS AND GIRLS VOLLEYBALL. VOLLEY-TOTS IS AN INTRODUCTORY PROGRAM INTRODUCING THE CONCEPTS AND BASIC SKILLS FOR THE GAME OF VOLLEYBALL. MINI-BALL ADVANCES THE BASIC SKILLS AND INTRODUCES GAME/TEAM LIKE PLAY OF VOLLEYBALL. EACH SESSION HAS BETWEEN 50-80 PARTICIPANTS, TOTALING 213 PARTICIPANTS FOR THE YEAR.</Desc>
      </ProgSrvcAccomActy3Grp>
      <TotalProgramServiceExpensesAmt>490312</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc4">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc2">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc2">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc2">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc2">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc2">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc2">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc2">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc2">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc2">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc2">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc2">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc2">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc2">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>1</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>35</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>false</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>9</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>9</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>JESSICA WANDREY</PersonNm>
        <PhoneNum>5073285201</PhoneNum>
        <USAddress>
          <AddressLine1Txt>2601 VIOLA ROAD NE</AddressLine1Txt>
          <CityNm>ROCHESTER</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55906</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>DEBRA HEGERLE</PersonNm>
        <TitleTxt>PRESIDENT/SM</TitleTxt>
        <AverageHoursPerWeekRt>20.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>10390</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRIAN LUND</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>4105</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SHERRY LOOKER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>3114</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JESSICA WANDREY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>4550</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DARLA HEIKES</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MOLLY THOMAS</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>5772</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GLEN HUNTOON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRITTANY PYFFEROEN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>2831</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>AUDREY HUNT</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>681</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>31443</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <ProgramServiceRevenueGrp>
        <Desc>PROGRAM INCOME</Desc>
        <TotalRevenueColumnAmt>551294</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>551294</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>551294</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>4236</TotalRevenueColumnAmt>
        <ExclusionAmt>4236</ExclusionAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>555530</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>551294</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>4236</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>34349</TotalAmt>
        <ProgramServicesAmt>34349</ProgramServicesAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>86723</TotalAmt>
        <ProgramServicesAmt>86723</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>10135</TotalAmt>
        <ProgramServicesAmt>10135</ProgramServicesAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>2000</TotalAmt>
        <ManagementAndGeneralAmt>2000</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>3092</TotalAmt>
        <ProgramServicesAmt>1855</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1237</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>500</TotalAmt>
        <ManagementAndGeneralAmt>500</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <InsuranceGrp>
        <TotalAmt>5448</TotalAmt>
        <ProgramServicesAmt>2724</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2724</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>HOSPITALITY ROOM</Desc>
        <TotalAmt>130115</TotalAmt>
        <ProgramServicesAmt>130115</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>TOURNAMENT FEES</Desc>
        <TotalAmt>70927</TotalAmt>
        <ProgramServicesAmt>70927</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>COURT RENTAL</Desc>
        <TotalAmt>53519</TotalAmt>
        <ProgramServicesAmt>53519</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SUPPLIES</Desc>
        <TotalAmt>49322</TotalAmt>
        <ProgramServicesAmt>49322</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>50643</TotalAmt>
        <ProgramServicesAmt>50643</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>496773</TotalAmt>
        <ProgramServicesAmt>490312</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6461</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>257437</BOYAmt>
        <EOYAmt>315994</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <LandBldgEquipCostOrOtherBssAmt>1254</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>1254</LandBldgEquipAccumDeprecAmt>
      <TotalAssetsGrp>
        <BOYAmt>257437</BOYAmt>
        <EOYAmt>315994</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>200</BOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>200</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>257237</BOYAmt>
        <EOYAmt>315994</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>257237</BOYAmt>
        <EOYAmt>315994</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>257437</BOYAmt>
        <EOYAmt>315994</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>58757</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>220</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2750</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>2970</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>146395</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>327429</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>446387</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>402533</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>551294</CurrentTaxYearAmt>
        <TotalAmt>1874038</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>146615</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>330179</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>446387</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>402533</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>551294</CurrentTaxYearAmt>
        <TotalAmt>1877008</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>1877008</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>38</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>64</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>162</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>523</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4236</CurrentTaxYearAmt>
        <TotalAmt>5023</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>38</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>64</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>162</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>523</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4236</CurrentTaxYearAmt>
        <TotalAmt>5023</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>146653</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>330243</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>446549</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>403056</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>555530</CurrentTaxYearAmt>
        <TotalAmt>1882031</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99730</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99950</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc2">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>1254</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1254</DepreciationAmt>
      </EquipmentGrp>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>ROCHESTER YOUTH VOLLEYBALL ASSOCIATION (RYVA) SUMMER CAMP/SKILLS CLINICS: IN JUNE AND JULY, RYVA HOLDS A SERIES OF 3 DAY SUMMER CAMPS DIRECTED BY AREA HIGH SCHOOL COACHES. THE CAMPS SERVED 335 BOYS AND GIRLS COMPLETING 3RD TO THE 12TH GRADE. FOR THE YOUNGER KIDS, THE CAMPS ARE AN INTRODUCTION TO VOLLEYBALL. FOR THE OLDER KIDS, THE CAMPS FOCUS ON EXPANDING AND REFINING THEIR VOLLEYBALL SKILLS.IN THE FALL AT THE END OF HIGH SCHOOL VOLLEYBALL SEASON, RYVA HOSTS VOLLEYBALL SKILL CLINICS ON TWO SUNDAY EVENINGS. THESE CLINICS ARE FOR BOYS AND GIRLS, 7TH -12TH GRADE. EACH SESSION HAS ABOUT 90 PARTICIPANTS, 180 PARTICIPANTS TOTAL. IN THE FALL AT THE END OF HIGH SCHOOL VOLLEYBALL SEASON, RYVA HOSTS VOLLEYBALL SKILLS CLINICS FOR PLAYERS IN 7TH &amp; 8TH GRADE. 77 PLAYERS ATTENDED. THIS SKILLS CLINIC IS MORE EXTENSIVE WITH SKILL DEVELOPMENT AND TEAM PLAY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS HAVE A CHANCE TO REVIEW THE 990 DURING A BOARD MEETING BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUALLY THE CONFLICT OF INTEREST POLICY AND THE RELATED DISCLOSURES (IF ANY)ARE REVIEWED BY THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>PLAYER FOOD STIPEND 22,155 0 0 MEMBERSHIP &amp; DUES 10,848 0 0 CHAPERONE FEES 4,926 0 0 COACH EXPENSES 4,860 0 0 UNIFORMS 4,151 0 0 TEAM PHOTOS 2,390 0 0 SCHOLARSHIPS 1,000 0 0 MISCELLANEOUS EXPENSES 313 0 0 TOTAL 50,643 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>