<?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" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-02-12T17:05:52-08:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>273458535</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DOWNS &amp; ASSOCIATES CPAs LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 824</AddressLine1Txt>
        <CityNm>JASPER</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>35502</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>844558623</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WALKER VOLUNTEERS ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WALK</BusinessNameControlTxt>
      <PhoneNum>2053874200</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3400 HIGHWAY 78 EAST</AddressLine1Txt>
        <CityNm>JASPER</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>35501</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MELISSA TAYLOR</PersonNm>
      <PersonTitleTxt>Executive Director</PersonTitleTxt>
      <SignatureDt>2024-02-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>MELISSA</PersonFirstNm>
        <PersonLastNm>TAYLOR</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Joseph R Downs IV</PreparerPersonNm>
      <PTIN>P00933145</PTIN>
      <PhoneNum>2052215454</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="2023v4.0">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>169982</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>31179</ContributionsGiftsGrantsEtcAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">138803</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>101332</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>37471</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>68650</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>11481</SalariesOtherCompEmplBnftAmt>
      <OtherExpensesTotalAmt>13967</OtherExpensesTotalAmt>
      <TotalExpensesAmt>25448</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>43202</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>223450</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>2628</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>269280</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>86045</BOYAmt>
        <EOYAmt>129449</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>141877</BOYAmt>
        <EOYAmt>141831</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>227922</BOYAmt>
        <EOYAmt>271280</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>4472</BOYAmt>
        <EOYAmt>2000</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>223450</BOYAmt>
        <EOYAmt>269280</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Walker Volunteers Association will support low income and indigent patients at Walker Baptist Medical Center in Jasper, Alabama. In addition to supporting the patients at Walker Baptist Medical Center that cant afford the quality care that they desperately need, Walker Volunteers Association will also assist Walker Baptist Medical in limited circumstance to help supply items such as extra-wide wheelchairs for obese patients.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Walker Volunteers Association will support low income and indigent patients at Walker Baptist Medical Center in Jasper, Alabama. In addition to supporting the patients at Walker Baptist Medical Center that cant afford the quality care that they desperately need, Walker Volunteers Association will also assist Walker Baptist Medical in limited circumstance to help supply items such as extra-wide wheelchairs for obese patients.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>1510</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>1510</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOANNE STEPHENSON</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROASLIE NICHOLS</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JANE SHIRAH</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DIANE FENDER</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PEGGY DAVIES</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DORIS PUMPHREY</PersonNm>
        <TitleTxt>Director</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>
      <BooksInCareOfDetail>
        <PersonNm>MELISSA TAYLOR</PersonNm>
        <USAddress>
          <AddressLine1Txt>3400 HIGHWAY 78 EAST</AddressLine1Txt>
          <CityNm>JASPER</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
          <ZIPCd>35501</ZIPCd>
        </USAddress>
        <PhoneNum>2053874200</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="2023v4.0">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus2YearsAmt>14466</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>11842</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>31179</CurrentTaxYearAmt>
        <TotalAmt>57487</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <TaxRevLeviedOrgnztnlBnft509Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft509Grp>
      <GovtFurnSrvcFcltsVl509Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus2YearsAmt>14466</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>11842</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>31179</CurrentTaxYearAmt>
        <TotalAmt>57487</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <PublicSupportTotal509Amt>57487</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus2YearsAmt>14466</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>11842</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>31179</CurrentTaxYearAmt>
        <TotalAmt>57487</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <First5Years509Ind>X</First5Years509Ind>
      <PublicSupportCY509Pct>0.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="23017517" softwareVersionNum="2023v4.0">
      <FundraisingEventInformationGrp>
        <Event1Nm>GIFT SHOP SALES</Event1Nm>
        <GrossReceiptsEvent1Amt>138803</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>138803</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>101332</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>138803</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>138803</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>101332</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>101332</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>37471</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="23017517" softwareVersionNum="2023v4.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1007</FormAndLineReferenceDesc>
        <ExplanationTxt>Conferences, Conventions, and Meetings $350</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>FUNDRAISING EXPENSE $9820</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLARSHIPS $2000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>BABY BIBLE EXPENSE $1332</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>SUNSHINE (ORANGE) $225</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>DUES &amp; SUBSCRIPTIONS $175</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>FLORIST $65</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1005</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts Receivable - Beginning $14138 Accounts Receivable - Ending $13632</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1010</FormAndLineReferenceDesc>
        <ExplanationTxt>Inventories - Beginning $125598 Inventories - Ending $126058</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1</FormAndLineReferenceDesc>
        <ExplanationTxt>DUE FROM AFFILIATE - Beginning $2141 DUE FROM AFFILIATE - Ending $2141</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts Payable and Accrued Expenses - Beginning $4472 Accounts Payable and Accrued Expenses - Ending $2000</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
