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        <ExclusionAmt>105</ExclusionAmt>
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        <BusinessCd>900099</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>323756</RelatedOrExemptFuncIncomeAmt>
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      <GrantsToDomesticOrgsGrp>
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      <FeesForServicesLegalGrp>
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        <ManagementAndGeneralAmt>4111</ManagementAndGeneralAmt>
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      <FeesForServicesAccountingGrp>
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        <ManagementAndGeneralAmt>2500</ManagementAndGeneralAmt>
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        <ManagementAndGeneralAmt>13400</ManagementAndGeneralAmt>
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      <InformationTechnologyGrp>
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        <ProgramServicesAmt>1584</ProgramServicesAmt>
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        <Desc>Tournament Facility Cos</Desc>
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        <ProgramServicesAmt>403467</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>Tournament Referee Cost</Desc>
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        <EOYAmt>2157822</EOYAmt>
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      <OtherLiabilitiesGrp>
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      <TotalLiabilitiesGrp>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
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      <ReconcilationRevenueExpnssAmt>663638</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
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    <IRS990ScheduleI documentId="RetDoc1041900001">
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      <RecipientTable>
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          <BusinessNameLine1Txt>First Point Volleyball Foundation</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>10880 Wilshire Blvd Ste 1101</AddressLine1Txt>
          <CityNm>Los Angeles</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90024</ZIPCd>
        </USAddress>
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        <IRCSectionDesc>501c3</IRCSectionDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization works closely with each organization to ensure the objectives of the assistance given are being used for their intended purposes.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>Class A non-voting members can be any person or entity supportive of the sport of volleyball. Class B voting members are made up of a chosen representative from an "adult team or "junior club" which is empowered to cast votes for board of director candidates.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>Class B members may vote in board of director elections.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A copy of the form 990 is distributed to all the members of the board for approval before filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The Commissioner and Treasurer monitor accounting reports to ensure compliance with the conflict-of-interest policy. All board decisions include an evaluation to ensure no actions are approved which are counter to the policy.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>The board reviews comparable data for rates of compensation for other officer and director compensation before a vote by all members is held to approve. The Commissioner's compensation is reviewed by the entire board and voted upon for approval after consideration of comparable data.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990 is available on the organization's website as well as various other public websites such as GuideStar.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The public may request copies of such documents by contacting the organization in writing at its main address.</ExplanationTxt>
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</Return>
