<?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" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-14T16:59:15-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>770042051</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Adair &amp; Evans An Accountancy Corporation</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>111 E Kern</AddressLine1Txt>
        <CityNm>Tulare</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93274</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>825119560</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>VALLEY PARADIGM CORPORATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>VALL</BusinessNameControlTxt>
      <PhoneNum>5599723407</PhoneNum>
      <USAddress>
        <AddressLine1Txt>15 E THURMAN AVE STE A</AddressLine1Txt>
        <CityNm>PORTERVILLE</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93257</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RICHARD TREE</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2024-05-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>RICHARD</PersonFirstNm>
        <PersonLastNm>TREE</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Lance E Morris CPA</PreparerPersonNm>
      <PTIN>P00168933</PTIN>
      <PhoneNum>5596880655</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="23017517" softwareVersionNum="2023v5.0">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>34966</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">34966</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>14169</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>20797</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>20797</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>46389</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2075</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>917</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>4901</OtherExpensesTotalAmt>
      <TotalExpensesAmt>54282</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-33485</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>-4679</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-38164</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>1220</BOYAmt>
        <EOYAmt>3224</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>2000</BOYAmt>
        <EOYAmt>2000</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>3220</BOYAmt>
        <EOYAmt>5224</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>7899</BOYAmt>
        <EOYAmt>43388</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>-4679</BOYAmt>
        <EOYAmt>-38164</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>VALLEY PARADIGM CORPORATION IS A NON PROFIT CORPORATION ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE PURPOSES, SPECIFICALLY TO PROVIDE A COMMUNITY FUND TO SUPPORT, DEVELOP, AND ADVANCE YOUTH SPORTS, WHILE TEACHING AND IMPROVING SOUND BUSINESS MANAGEMENT PRACTICES TO YOUTH IN THE COMMUNITY.THE CORPORATION WILL FIRST PROVIDE FINANCIAL ASSISTANCE AND/OR EQUIPMENT TO YOUTH SPORTING PROGRAMS AND TEAMS IN PORTERVILLE, CALFORNIA. THE CORPORATION WILL PROVIDE INSTRUCTION TO INDIVIDUALS, COACHES AND YOUTH TEAMS TO DEVELOP AND ADVANCE YOUTH SPORTS BY PROVIDING INDIVIDUAL INSTRUCTION, CLINICS AND INSTRUCTIONAL CAMPS. THE CORPORATION WILL EMPLOYE YOUTH TO MANAGE AND OPERATE VARIOUS FUNDRAISING ACTIVITIES, TEACHING THE YOUTH IMPORTANT BUSINESS MANAGEMENT AND CUSTOMER SERVICE SKILLS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>VALLEY PARADIGM CORPORATION IS NON PROFIT CORPORATION ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE PURPOSES, SPECIFICALLY TO PROVIDE A COMMUNITY FUND TO SUPPORT, DEVELOP, AND ADVANCE YOUTH SPORTS, WHILE TEACHING AND IMPROVING SOUND BUSINESS MANAGEMENT PRACTICES TO YOUTH IN THE COMMUNITY.THE CORPORATION WILL FIRST PROVIDE FINANCIAL ASSISTANCE AND/OR EQUIPMENT TO YOUTH SPORTING PROGRAMS AND TEAMS IN PORTERVILLE, CALFORNIA. THE CORPORATION WILL PROVIDE INSTRUCTION TO INDIVIDUALS, COACHES AND YOUTH TEAMS TO DEVELOP AND ADVANCE YOUTH SPORTS BY PROVIDING INDIVIDUAL INSTRUCTION, CLINICS AND INSTRUCTIONAL CAMPS. THE CORPORATION WILL EMPLOY YOUTH TO MANAGE AND OPERATE VARIOUS FUNDRAISING ACTIVITIES, TEACHING THE YOUTH IMPORTANT BUSINESS MANAGEMENT AND CUSTOMER SERVICE SKILLS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>54281</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>54281</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVEN E TREE</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT TREE</PersonNm>
        <TitleTxt>CFO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JANETTE TREE</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</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>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>RICHARD TREE</PersonNm>
        <USAddress>
          <AddressLine1Txt>15 E THURMAN AVE</AddressLine1Txt>
          <CityNm>PORTERVILLE</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>93257</ZIPCd>
        </USAddress>
        <PhoneNum>5595001124</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="IRS990ScheduleA" softwareId="23017517" softwareVersionNum="2023v5.0">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>5000</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>5000</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>36908</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2300</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>27146</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>46095</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>34966</CurrentTaxYearAmt>
        <TotalAmt>147415</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <TaxRevLeviedOrgnztnlBnft509Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft509Grp>
      <GovtFurnSrvcFcltsVl509Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>41908</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2300</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>27146</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>46095</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>34966</CurrentTaxYearAmt>
        <TotalAmt>152415</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <PublicSupportTotal509Amt>152415</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>41908</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2300</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>27146</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>46095</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>34966</CurrentTaxYearAmt>
        <TotalAmt>152415</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="23017517" softwareVersionNum="2023v5.0">
      <FundraisingEventInformationGrp>
        <Event1Nm>POOLSIDE PANTRY</Event1Nm>
        <GrossReceiptsEvent1Amt>34966</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>34966</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>14169</FoodAndBeverageEvent1Amt>
        <GrossReceiptsTotalAmt>34966</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>34966</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>14169</FoodAndBeverageTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>14169</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>20797</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="23017517" softwareVersionNum="2023v5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $330</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPLIES $3983</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>HEALTH INSPECTION $460</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>BUSINESS LICENSE $128</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1</FormAndLineReferenceDesc>
        <ExplanationTxt>N/R - TRIPLE PLAY REST GROUP - Beginning $2000 N/R - TRIPLE PLAY REST GROUP - Ending $2000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.1</FormAndLineReferenceDesc>
        <ExplanationTxt>N/P TSM - Beginning $7899 N/P TSM - Ending $43388</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
