<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-02-08T09:15:51-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>201182340</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HIGH AND ASSOCIATES PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>235 EAST ATLANTIC STREET</AddressLine1Txt>
        <CityNm>SOUTH HILL</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>239702003</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>861835780</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>VIRGINIA BEACH VOLLEYBALL CHARITIES</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>VIRG</BusinessNameControlTxt>
      <PhoneNum>7578287910</PhoneNum>
      <USAddress>
        <AddressLine1Txt>659 MINUTE MEN ROAD</AddressLine1Txt>
        <CityNm>VIRGINIA BEACH</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>23462</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CHRIS JOHNSON</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7578297910</PhoneNum>
      <SignatureDt>2024-01-22</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>CHRIS</PersonFirstNm>
        <PersonLastNm>JOHNSON</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>C STEPHEN HIGH</PreparerPersonNm>
      <PTIN>P00271607</PTIN>
      <PhoneNum>4344472721</PhoneNum>
      <PreparationDt>2024-01-22</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.VBVOLLEYBALLCHARITIES.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>72621</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>35161</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>37460</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>72621</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>350</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>375</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>70205</OtherExpensesTotalAmt>
      <TotalExpensesAmt>70930</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>1691</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>28514</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>30205</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>14715</BOYAmt>
        <EOYAmt>20101</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>14832</BOYAmt>
        <EOYAmt>11002</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>29547</BOYAmt>
        <EOYAmt>31103</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1033</BOYAmt>
        <EOYAmt>898</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>28514</BOYAmt>
        <EOYAmt>30205</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>VIRGINIA BEACH VOLLEYBALL CHARITIES WORKS TO RAISE MONEY FOR CHARITABLE CAUSES TO BE DONATED IN THE HONOR OF OUR LATE FRIEND STEVE BLEVINS. PROCEEDS RAISED FROM ACTIVITIES WILL BE DONATED TO CHARITABLE ORGANIZATIONS AS SUGGESTED BY THE BLEVINS FAMILY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HOSTING VOLLEYBALL LEAGUES AND TOURNAMENTS DURING THE YEAR TO RAISE FUNDS TO ASSIST IN OTHER CHARITABLE CAUSES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>70930</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>70930</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRIS JOHNSON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSAN THORNTON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</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>SUSAN THORNTON</PersonNm>
        <USAddress>
          <AddressLine1Txt>659 MINUTE MEN ROAD</AddressLine1Txt>
          <CityNm>VIRGINIA BEACH</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>23462</ZIPCd>
        </USAddress>
        <PhoneNum>7578287910</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="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus2YearsAmt>38226</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>34704</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>35161</CurrentTaxYearAmt>
        <TotalAmt>108091</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus2YearsAmt>19612</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>23067</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>37460</CurrentTaxYearAmt>
        <TotalAmt>80139</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus2YearsAmt>57838</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>57771</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>72621</CurrentTaxYearAmt>
        <TotalAmt>188230</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>188230</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus2YearsAmt>57838</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>57771</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>72621</CurrentTaxYearAmt>
        <TotalAmt>188230</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES DESIGN 299 ADVERTISING 246 WEBSITE FEE 1,471 INSURANCE - LIABILITY, D&amp;O 1,364 BANK FEES 47 CONTRIBUTIONS EXPENSE 15,829 EQUIPMENT RENTAL AND MAIN 3,399 SMALL TOOLS AND EQUIPMENT 3,153 MERCHANDISE(APPAREL/BAGS) 6,877 PERMITS 1,450 PROGRAM EXPENSES 29,197 SALES TAX 25 REGISTRATION FEES 25 COMPUTER EXPENSES 655 OTHER EXPENSES 1,136 PROPERTY TAXES 89 STORAGE RENTAL 1,113 NON-INVESTMENT DEPRECIATION 3,830 TOTAL 70,205</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>19,154 19,154 LESS ACCUMULATED DEPRECIATION 4,322 8,152 TOTAL 14,832 11,002</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,033 248 CUSTOMER DEPOSITS 0 650</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>VIRGINIA BEACH VOLLEYBALL CHARITIES WORKS TO RAISE MONEY FOR CHARITABLE CAUSES TO BE DONATED IN THE HONOR OF OUR LATE FRIEND STEVE BLEVINS. PROCEEDS RAISED FROM ACTIVITIES WILL BE DONATED TO CHARITABLE ORGANIZATIONS AS SUGGESTED BY THE BLEVINS FAMILY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
