<?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>2024-03-01T17:21:51-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>561141912</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>NARRON &amp; HOLDFORD PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO DRAWER 279</AddressLine1Txt>
        <CityNm>WILSON</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>27894</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>452411818</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>VIRGINIA CAROLINAS STRUCTURAL STEEL</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>FABRICATORS ASSOCIATION INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>VIRG</BusinessNameControlTxt>
      <PhoneNum>2529377122</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 7217</AddressLine1Txt>
        <CityNm>ROCKY MOUNT</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>27804</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>WILLIAM H PRUDEN III</PersonNm>
      <PersonTitleTxt>ASSISTANT SEC/TREAS</PersonTitleTxt>
      <PhoneNum>2529377122</PhoneNum>
      <SignatureDt>2024-02-09</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>WILLIAM</PersonFirstNm>
        <PersonLastNm>PRUDEN</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>THOMAS J RHODES JR</PreparerPersonNm>
      <PTIN>P00547768</PTIN>
      <PhoneNum>2522373153</PhoneNum>
      <PreparationDt>2024-02-18</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.VCSSFA.COM</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>163579</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>22212</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>136587</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>4780</InvestmentIncomeAmt>
      <TotalRevenueAmt>163579</TotalRevenueAmt>
      <OtherExpensesTotalAmt>143002</OtherExpensesTotalAmt>
      <TotalExpensesAmt>143002</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>20577</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>243718</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>264295</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>243718</BOYAmt>
        <EOYAmt>264295</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>243718</BOYAmt>
        <EOYAmt>264295</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>243718</BOYAmt>
        <EOYAmt>264295</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO EDUCATE ITS MEMBERS AND OTHER MEMBERS OF THE CONSTRUCTION INDUSTRY, AND TO SOME EXTENT, THE GENERAL PUBLIC, ABOUT THE STEEL FABRICATION INDUSTRY, AS WELL AS FURTHER ASSIST IN THE DEVELOPMENT AND EDUCATION OF BOTH CURRENT AND ASPIRING ENGINEERS, WHO WILL LEAD THE STRUCTURAL STEEL FABRICATION INDUSTRY IN THE FUTURE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE EDUCATION OF ITS MEMBERS WITH REGARD TO THE LATEST PRACTICES, TECHNOLOGY AND LEGISLATION AFFECTING THE STEEL FABRICATION INDUSTRY, THROUGH THE CONDUCT OF REGULAR MEETINGS HELD THROUGHOUT THE SOUTHEAST AND THE PUBLICATION OF A NEWSLETTER.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE EDUCATION OF ITS OTHER MEMBERS OF THE CONSTRUCTION INDUSTRY, AND TO SOME EXTENT, THE GENERAL PUBLIC, ABOUT THE STEEL FABRICATION INDUSTRY, BY SPONSORING OF CONTINUING EDUCATION SEMINARS, DESIGNED TO PROMOTE THE USE OF FABRICATED STEEL AND ALLIED PRODUCTS IN THE DESIGN AND CONSTRUCTION INDUSTRY.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION PROVIDES EDUCATIONAL STUDY GRANTS OR PARTIAL SCHOLARSHIPS AT UNIVERSITIES IN VIRGINIA, NORTH CAROLINA AND SOUTH CAROLINA TO ASSIST DESERVING STUDENTS &amp; TEACHERS IN THE FIELD OF ENGINEERING.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FRANK E WILLIAMS III</PersonNm>
        <TitleTxt>VA STATE DIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES H BREWER JR</PersonNm>
        <TitleTxt>PAST PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIAM H PRUDEN III</PersonNm>
        <TitleTxt>ASSISTANT SE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TERRY FISHER</PersonNm>
        <TitleTxt>SC STATE DIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RYAN DOWD</PersonNm>
        <TitleTxt>SECRETARY/TR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JON MORGAN</PersonNm>
        <TitleTxt>NC STATE DIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK TEACHEY</PersonNm>
        <TitleTxt>PAST PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TIMOTHY C HEFFNER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>9.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRADLEY ROBINSON</PersonNm>
        <TitleTxt>PAST PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE COOKE</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</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>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>RYAN DOWD</PersonNm>
        <USAddress>
          <AddressLine1Txt>1844 CAMPBELL ROAD</AddressLine1Txt>
          <CityNm>BEAR CREEK</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>27207</ZIPCd>
        </USAddress>
        <PhoneNum>2529377122</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>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES SCHOLARSHIPS/GRANTS 10,000 MERCHANT/CREDIT CD FEES 1,532 COMPUTER/SOFTWARE 89 TRAVEL 2,017 BOARD MEETING EXPENSE 14,579 ANNUAL MEETING EXP 95,132 OTHER ANNUAL MEETING SUPPLIES 4,721 MGMT, OPER, PERSONNEL SEMINAR 14,932 TOTAL 143,002</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO EDUCATE ITS MEMBERS AND OTHER MEMBERS OF THE CONSTRUCTION INDUSTRY, AND TO SOME EXTENT, THE GENERAL PUBLIC, ABOUT THE STEEL FABRICATION INDUSTRY, AS WELL AS FURTHER ASSIST IN THE DEVELOPMENT AND EDUCATION OF BOTH CURRENT AND ASPIRING ENGINEERS, WHO WILL LEAD THE STRUCTURAL STEEL FABRICATION INDUSTRY IN THE FUTURE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EDUCATION OF ITS MEMBERS WITH REGARD TO THE LATEST PRACTICES, TECHNOLOGY AND LEGISLATION AFFECTING THE STEEL FABRICATION INDUSTRY, THROUGH THE CONDUCT OF REGULAR MEETINGS HELD THROUGHOUT THE SOUTHEAST AND THE PUBLICATION OF A NEWSLETTER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 29</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EDUCATION OF ITS OTHER MEMBERS OF THE CONSTRUCTION INDUSTRY, AND TO SOME EXTENT, THE GENERAL PUBLIC, ABOUT THE STEEL FABRICATION INDUSTRY, BY SPONSORING OF CONTINUING EDUCATION SEMINARS, DESIGNED TO PROMOTE THE USE OF FABRICATED STEEL AND ALLIED PRODUCTS IN THE DESIGN AND CONSTRUCTION INDUSTRY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
