﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-02-18T15:27:50-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</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>2024-01-01</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>2025-02-05</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>C STEPHEN HIGH</PreparerPersonNm>
      <PTIN>P00271607</PTIN>
      <PhoneNum>4344472721</PhoneNum>
      <PreparationDt>2025-02-05</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</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>59322</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>23534</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>35788</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>59322</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>350</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>61775</OtherExpensesTotalAmt>
      <TotalExpensesAmt>62125</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-2803</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>30205</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>27402</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>20101</BOYAmt>
        <EOYAmt>21703</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>11002</BOYAmt>
        <EOYAmt>7171</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>31103</BOYAmt>
        <EOYAmt>28874</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>898</BOYAmt>
        <EOYAmt>1472</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>30205</BOYAmt>
        <EOYAmt>27402</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>62125</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>62125</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>
        <CurrentTaxYearMinus3YearsAmt>38226</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>34704</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>35161</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23534</CurrentTaxYearAmt>
        <TotalAmt>131625</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus3YearsAmt>19612</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>23067</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>37460</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>35788</CurrentTaxYearAmt>
        <TotalAmt>115927</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus3YearsAmt>57838</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>57771</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>72621</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>59322</CurrentTaxYearAmt>
        <TotalAmt>247552</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>247552</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus3YearsAmt>57838</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>57771</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>72621</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>59322</CurrentTaxYearAmt>
        <TotalAmt>247552</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 817 ADVERTISING 438 WEBSITE FEE 3,756 INSURANCE - LIABILITY, D&amp;O 1,824 BANK FEES 4 CONTRIBUTIONS EXPENSE 8,523 EQUIPMENT RENTAL AND MAIN 3,221 SMALL TOOLS AND EQUIPMENT 7,412 MERCHANDISE(APPAREL/BAGS) 4,716 PERMITS 1,175 PROGRAM EXPENSES 23,044 SALES TAX 9 REGISTRATION FEES 25 COMPUTER EXPENSES 809 OTHER EXPENSES 412 PROPERTY TAXES 335 STORAGE RENTAL 1,304 TELEPHONE 120 NON-INVESTMENT DEPRECIATION 3,831 TOTAL 61,775</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>19,154 19,154 LESS ACCUMULATED DEPRECIATION 8,152 11,983 TOTAL 11,002 7,171</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 248 813 CUSTOMER DEPOSITS 650 650 VIRGINIA DEPARTMENT OF TAXATION PAY 0 9</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>