<?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>2024-05-14T09:45:41-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>822795383</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CALDWELL PROFESSIONAL CONSULTING INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>11815 FOUNTAIN WAY STE 300</AddressLine1Txt>
        <CityNm>NEWPORT NEWS</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>236064448</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>820765440</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>VIRGINIA SCHOOL PLANT MANAGEMENT</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ASSOCIATION INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>VIRG</BusinessNameControlTxt>
      <PhoneNum>7572724742</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1021 GREAT BRIDGE BLVD</AddressLine1Txt>
        <CityNm>CHESAPEAKE</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>23320</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KEITH WEBB</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7578815024</PhoneNum>
      <SignatureDt>2024-05-07</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>KEITH</PersonFirstNm>
        <PersonLastNm>WEBB</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOHN THOMAS CALDWELL CPA</PreparerPersonNm>
      <PTIN>P01231174</PTIN>
      <PhoneNum>7579953319</PhoneNum>
      <PreparationDt>2024-05-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.VSPMA.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>144489</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>144481</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>8</InvestmentIncomeAmt>
      <TotalRevenueAmt>144489</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>8000</GrantsAndSimilarAmountsPaidAmt>
      <OtherExpensesTotalAmt>108668</OtherExpensesTotalAmt>
      <TotalExpensesAmt>116668</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>27821</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>73811</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>101632</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>73811</BOYAmt>
        <EOYAmt>101632</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>73811</BOYAmt>
        <EOYAmt>101632</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>73811</BOYAmt>
        <EOYAmt>101632</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE MISSION OF THE VIRGINIA SCHOOL PLANT MANAGERS ASSOCIATION IS TO SUPPORT AND ENHANCE THE INSTRUCTIONAL PROCESS THROUGH DILIGENT ATTENTION TO THE EDUCATIONAL ENVIRONMENT, PROMOTION OF CONTINUING EDUCATION OF THE EDUCATIONAL FACILITIES PROFESSIONALS, AND THE EXCHANGE OF INFORMATION AMONG MEMBERS TO IMPROVE SCHOOL PLANT MANAGEMENT, MAINTENANCE, HOUSEKEEPING, ENERGY MANAGEMENT, AND ENVIRONMENTAL CONTROL. THE VIRGINIA SCHOOL PLANT MANAGERS ASSOCIATION WILL SERVE AS A VEHICLE TO PROMOTE EDUCATIONAL FACILITIES IMPROVEMENTS WITHIN OUR SCHOOL DIVISIONS AND THE VIRGINIA DEPARTMENT OF EDUCATION.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE MISSION OF THE VIRGINIA SCHOOL PLANT MANAGERS ASSOCIATION IS TO SUPPORT AND ENHANCE THE INSTRUCTIONAL PROCESS THROUGH DILIGENT ATTENTION TO THE EDUCATIONAL ENVIRONMENT, PROMOTION OF CONTINUING EDUCATION OF THE EDUCATIONAL FACILITIES PROFESSIONALS, AND THE EXCHANGE OF INFORMATION AMONG MEMBERS TO IMPROVE SCHOOL PLANT MANAGEMENT, MAINTENANCE, HOUSEKEEPING, ENERGY MANAGEMENT, AND ENVIRONMENTAL CONTROL. THE VIRGINIA SCHOOL PLANT MANAGERS ASSOCIATION WILL SERVE AS A VEHICLE TO PROMOTE EDUCATIONAL FACILITIES IMPROVEMENTS WITHIN OUR SCHOOL DIVISIONS AND THE VIRGINIA DEPARTMENT OF EDUCATION.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>8000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>116668</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>116668</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEBRA W YAP</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VERNON JACKSON</PersonNm>
        <TitleTxt>PAST PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DR STACEY TIMMONS</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEITH WEBB</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISTINA WINDOVER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN BAILEY</PersonNm>
        <TitleTxt>EXEC CONF PL</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAWSON RAE</PersonNm>
        <TitleTxt>MEMBER AT LA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRIS CALDWELL</PersonNm>
        <TitleTxt>MEMBER AT LA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN THUMMA</PersonNm>
        <TitleTxt>REGION 1 REP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TERRY STANTON</PersonNm>
        <TitleTxt>REGION 2 REP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANGIE ROENKE</PersonNm>
        <TitleTxt>REGION 3 REP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VACANT</PersonNm>
        <TitleTxt>REGION 4 REP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHELDON CASH</PersonNm>
        <TitleTxt>REGION 5 REP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STAN ROBINSON</PersonNm>
        <TitleTxt>REGION 6 REP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VACANT</PersonNm>
        <TitleTxt>REGION 7 REP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JERRY WINNINGHAM</PersonNm>
        <TitleTxt>REGION 8 REP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BETH LUCAS</PersonNm>
        <TitleTxt>VENDOR REP</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>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>KEITH WEBB</PersonNm>
        <USAddress>
          <AddressLine1Txt>5697 MOBJACK RD</AddressLine1Txt>
          <CityNm>GLOUCESTER</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>23061</ZIPCd>
        </USAddress>
        <PhoneNum>7572724742</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="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>73242</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5502</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>89989</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>96428</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>144481</CurrentTaxYearAmt>
        <TotalAmt>409642</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>73242</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5502</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>89989</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>96428</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>144481</CurrentTaxYearAmt>
        <TotalAmt>409642</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>409642</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>2</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8</CurrentTaxYearAmt>
        <TotalAmt>20</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>2</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8</CurrentTaxYearAmt>
        <TotalAmt>20</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>73244</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5504</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>89992</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>96433</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>144489</CurrentTaxYearAmt>
        <TotalAmt>409662</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>CASH CONTRIBUTION: 8,000 RELATIONSHIP: NONE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES NSPMA CONFERENCE 2,667 ANNUAL CONFERENCE 86,849 CHAPTER OPERATIONS 19,152 TOTAL 108,668</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION OF THE VIRGINIA SCHOOL PLANT MANAGERS ASSOCIATION IS TO SUPPORT AND ENHANCE THE INSTRUCTIONAL PROCESS THROUGH DILIGENT ATTENTION TO THE EDUCATIONAL ENVIRONMENT, PROMOTION OF CONTINUING EDUCATION OF THE EDUCATIONAL FACILITIES PROFESSIONALS, AND THE EXCHANGE OF INFORMATION AMONG MEMBERS TO IMPROVE SCHOOL PLANT MANAGEMENT, MAINTENANCE, HOUSEKEEPING, ENERGY MANAGEMENT, AND ENVIRONMENTAL CONTROL. THE VIRGINIA SCHOOL PLANT MANAGERS ASSOCIATION WILL SERVE AS A VEHICLE TO PROMOTE EDUCATIONAL FACILITIES IMPROVEMENTS WITHIN OUR SCHOOL DIVISIONS AND THE VIRGINIA DEPARTMENT OF EDUCATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION OF THE VIRGINIA SCHOOL PLANT MANAGERS ASSOCIATION IS TO SUPPORT AND ENHANCE THE INSTRUCTIONAL PROCESS THROUGH DILIGENT ATTENTION TO THE EDUCATIONAL ENVIRONMENT, PROMOTION OF CONTINUING EDUCATION OF THE EDUCATIONAL FACILITIES PROFESSIONALS, AND THE EXCHANGE OF INFORMATION AMONG MEMBERS TO IMPROVE SCHOOL PLANT MANAGEMENT, MAINTENANCE, HOUSEKEEPING, ENERGY MANAGEMENT, AND ENVIRONMENTAL CONTROL. THE VIRGINIA SCHOOL PLANT MANAGERS ASSOCIATION WILL SERVE AS A VEHICLE TO PROMOTE EDUCATIONAL FACILITIES IMPROVEMENTS WITHIN OUR SCHOOL DIVISIONS AND THE VIRGINIA DEPARTMENT OF EDUCATION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
