﻿<?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>2024-10-10T10:09:57-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>541735528</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>COMPLETE SMALL BUSINESS SOLUTIONS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 12425</AddressLine1Txt>
        <CityNm>ROANOKE</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>24025</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>541767080</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>STAR CITY CANINE TRAINING CLUB OF</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ROANOKE INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>STAR</BusinessNameControlTxt>
      <PhoneNum>5405293545</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 20366</AddressLine1Txt>
        <CityNm>ROANOKE</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>24018</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>WILLIAM M WATSON JR</PersonNm>
      <PersonTitleTxt>ASSISTANT TREASURER</PersonTitleTxt>
      <PhoneNum>5405293545</PhoneNum>
      <SignatureDt>2024-09-10</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ROBERT P BARNES CPA</PreparerPersonNm>
      <PTIN>P00959361</PTIN>
      <PhoneNum>5407771314</PhoneNum>
      <PreparationDt>2024-09-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.STARCITYK9TRAINING.COM</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>175810</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>133976</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>18287</MembershipDuesAmt>
      <InvestmentIncomeAmt>1831</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>50</SaleOfAssetsGrossAmt>
      <GainOrLossFromSaleOfAssetsAmt>50</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">20586</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>20099</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>487</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>1080</OtherRevenueTotalAmt>
      <TotalRevenueAmt>155711</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>1150</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1710</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>44660</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>86393</OtherExpensesTotalAmt>
      <TotalExpensesAmt>133913</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>21798</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>203604</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>225402</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>127422</BOYAmt>
        <EOYAmt>151835</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>68181</BOYAmt>
        <EOYAmt>62594</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>8001</BOYAmt>
        <EOYAmt>10973</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>203604</BOYAmt>
        <EOYAmt>225402</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>203604</BOYAmt>
        <EOYAmt>225402</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>STATEMENT OF EXEMPT PURPOSE: TO ADVANCE THE WELFARE OF DOGS AND DOG ENTHUSIASTS, AND TO PROMOTE RESPONSIBLE PET OWNERSHIP AND HUMANE PRACTICES IN THE ROANOKE VALLEY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>COMPETITION EVENTS: DOG AGILITY, OBEDIENCE, AND OTHER COMPETITIONS AND EVENTS TO PROMOTE CANINE SPORTS TO HELP DOGS TRAINED BY OWNERS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>72393</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CLASSES: DOG TRAINING CLASSES TO (I) TEACH OWNERS TO TRAIN THEIR DOGS AND TO PROMOTE RESPONSIBLE PET OWNERSHIP; (II) TEACH OWNERS TO SOLVE BASIC PET BEHAVIORAL CONCERNS IN ORDER TO HELP PREVENT DOGS FROM BEING SURRENDERED TO SHELTERS AND POUNDS; AND (III) PREPARE OWNERS FOR COMMUNITY SERVICE WITH THEIR THERAPY DOGS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>25763</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>GRANTS TO OTHER ANIMAL WELFARE ORGANIZATIONS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>1150</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>1150</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>99306</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LINDA ANDERSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VICKI THOMAS</PersonNm>
        <TitleTxt>SECRETARY &amp;</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIAM M WATSON JR</PersonNm>
        <TitleTxt>ASSISTANT TR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SARA COLE</PersonNm>
        <TitleTxt>TREASURER &amp;</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PATRICIA H QUILLEN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARRIE SPILLER</PersonNm>
        <TitleTxt>PRESIDENT &amp;</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NANETTE LEVIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAFFA SHANK</PersonNm>
        <TitleTxt>VP &amp; DIRECTO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEB JONES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</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>
        <BusinessName>
          <BusinessNameLine1Txt>STAR CITY CANINE TRAINING CLUB</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 20366</AddressLine1Txt>
          <CityNm>ROANOKE</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>24018</ZIPCd>
        </USAddress>
        <PhoneNum>5405293545</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>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>PURCHASE PROGRA</Event1Nm>
        <GrossReceiptsEvent1Amt>20586</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>20586</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>20099</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>20586</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>20586</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>20099</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>20099</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>487</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS 1,080 TOTAL 1,080</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES BANK CHARGES 426 OFFICE EXPENSE 1,437 BANK CHARGES 48 VEHICLE EXPENSE 612 INSURANCE 2,177 CLASSES 1,544 MEMBERSHIP 3,876 PROPERTY &amp; OTHER TAXES 551 EQUIPMENT 3,639 HOSPITALITY &amp; ENTERTAINME 198 DUES &amp; SUBSCRIPTIONS 75 EVENTS &amp; SEMINARS 67,909 BAD DEBT 145 ROUNDING -3 PROPERTY &amp; OTHER TAXES 750 NON-INVESTMENT DEPRECIATION 3,009 TOTAL 86,393</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>INVENTORIES FOR SALE OR USE 2,829 3,222 EQUIPMENT 40,562 45,818 LESS ACCUMULATED DEPRECIATION 35,390 38,067 TOTAL 8,001 10,973</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>STATEMENT OF EXEMPT PURPOSE: TO ADVANCE THE WELFARE OF DOGS AND DOG ENTHUSIASTS, AND TO PROMOTE RESPONSIBLE PET OWNERSHIP AND HUMANE PRACTICES IN THE ROANOKE VALLEY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 29</FormAndLineReferenceDesc>
        <ExplanationTxt>CLASSES: DOG TRAINING CLASSES TO (I) TEACH OWNERS TO TRAIN THEIR DOGS AND TO PROMOTE RESPONSIBLE PET OWNERSHIP; (II) TEACH OWNERS TO SOLVE BASIC PET BEHAVIORAL CONCERNS IN ORDER TO HELP PREVENT DOGS FROM BEING SURRENDERED TO SHELTERS AND POUNDS; AND (III) PREPARE OWNERS FOR COMMUNITY SERVICE WITH THEIR THERAPY DOGS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>GRANTS TO OTHER ANIMAL WELFARE ORGANIZATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>