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        <RelatedOrExemptFuncIncomeAmt>295048</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>137519</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>68646</ExclusionAmt>
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      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>5000</TotalAmt>
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      <CompCurrentOfcrDirectorsGrp>
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        <TotalAmt>64097</TotalAmt>
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      <PayrollTaxesGrp>
        <TotalAmt>18226</TotalAmt>
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      <FeesForServicesLegalGrp>
        <TotalAmt>6253</TotalAmt>
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      <FeesForServicesAccountingGrp>
        <TotalAmt>9262</TotalAmt>
      </FeesForServicesAccountingGrp>
      <FeesForSrvcInvstMgmntFeesGrp>
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      <TravelGrp>
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      <ConferencesMeetingsGrp>
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      <InterestGrp>
        <TotalAmt>1298</TotalAmt>
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      <DepreciationDepletionGrp>
        <TotalAmt>721</TotalAmt>
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      <InsuranceGrp>
        <TotalAmt>5491</TotalAmt>
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      <OtherExpensesGrp>
        <Desc>DUES AND SUBSCRIPTIONS</Desc>
        <TotalAmt>31799</TotalAmt>
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      <OtherExpensesGrp>
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        <TotalAmt>16798</TotalAmt>
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      <OtherExpensesGrp>
        <Desc>TAXES &amp; LICENSES</Desc>
        <TotalAmt>8592</TotalAmt>
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      <OtherExpensesGrp>
        <Desc>SEMINAR/TRADE SHOW</Desc>
        <TotalAmt>4784</TotalAmt>
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      <AllOtherExpensesGrp>
        <TotalAmt>5275</TotalAmt>
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      <TotalFunctionalExpensesGrp>
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        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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        <EOYAmt>11471</EOYAmt>
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      <AccountsReceivableGrp>
        <BOYAmt>37354</BOYAmt>
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      <PrepaidExpensesDefrdChargesGrp>
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        <EOYAmt>6709</EOYAmt>
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      <InvestmentsPubTradedSecGrp>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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      <OnlyInHouseLobbyingInd>false</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
      <DuesAssessmentsAmt>195375</DuesAssessmentsAmt>
      <NonDeductibleLbbyngPltclCYAmt>14243</NonDeductibleLbbyngPltclCYAmt>
      <NonDeductibleLbbyngPltclTotAmt>14243</NonDeductibleLbbyngPltclTotAmt>
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    <IRS990ScheduleD documentId="RetDoc4">
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      <InclEscrowCustodialAcctLiabInd>true</InclEscrowCustodialAcctLiabInd>
      <ExplanationProvidedInd>X</ExplanationProvidedInd>
      <EquipmentGrp>
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        <DepreciationAmt>17521</DepreciationAmt>
        <BookValueAmt>434</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>434</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>RIGHT OF USE ASSET</Desc>
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      <FederalIncomeTaxLiabilityAmt>8634</FederalIncomeTaxLiabilityAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>DEFERRED RENT</Desc>
        <Amt>60413</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>DUE TO RELATED PARTIES</Desc>
        <Amt>58516</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>PAYROLL LIABILITIES</Desc>
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      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>132611</TotalLiabilityAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART IV, LINE 2B</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS MAY MAKE VOLUNTARY CONTRIBUTIONS TO THE VPCGA - PAC. THE CONTRIBUTIONS ARE RECEIVED BY VPCGA AND RECORDED INTO A LIABILITY ACCOUNT. AS THE PAC NEEDS FUNDS, TRANSFERS ARE MADE FROM VPCGA TO THE PAC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XIII</FormAndLineReferenceDesc>
        <ExplanationTxt>PART X - FIN 48 FOOTNOTE VPCMA IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE, BUT IS SUBJECT TO INCOME TAX ON UNRELATED BUSINESS INCOME AND PROXY TAX ON NONDEDUCTIBLE LOBBYING EXPENDITURES. VPCMA HAS ELECTED TO PAY THE SECTION 6033(E)(2) PROXY TAX ON NONDEDUCTIBLE LOBBYING AND POLITICAL EXPENDITURES OF 14,243 AND 13,988 IN 2023 AND 2022, RESPECTIVELY. THE TOTAL PROXY EXPENSE WAS 2,991 AND 2,937 FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, RESPECTIVELY. VPCMA HAD UNRELATED BUSINESS INCOME TAX OF 12,882 AND 11,403 FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, RESPECTIVELY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="RetDoc5">
      <ClubDuesOrFeesInd>X</ClubDuesOrFeesInd>
      <WrittenPolicyRefTAndEExpnssInd>true</WrittenPolicyRefTAndEExpnssInd>
      <SubstantiationRequiredInd>true</SubstantiationRequiredInd>
      <WrittenEmploymentContractInd>X</WrittenEmploymentContractInd>
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>MICHAEL O'CONNOR</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <BaseCompensationFilingOrgAmt>214981</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>12000</BonusFilingOrganizationAmount>
        <DeferredCompensationFlngOrgAmt>12185</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>11921</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>251087</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION IS FORMED AS A NON-STOCK CORPORATION UNDER THE LAWS OF THE COMMONWEALTH OF VIRGINIA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>NOMINATIONS FOR OFFICERS AND BOARD MEMBERS ARE SELECTED BY A COMMITTEE OF PAST AND CURRENT OFFICERS. THOSE NOMINATIONS ARE PUBLISHED THIRTY DAYS PRIOR TO THE ANNUAL MEETING AND VOTED ON BY THE ENTIRE MEMBERSHIP AT THE ANNUAL MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ENTIRE MEMBERSHIP VOTES ON THE OFFICERS AND BOARD MEMBERS AT THE ANNUAL MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE FORM 990 WAS MADE AVAILABLE PRIOR TO THE FILING AND WAS CAREFULLY REVIEWED BY THE PRESIDENT AND TREASURER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS MUST SIGN AN ANNUAL CONFLICT OF INTEREST STATEMENT. ALL MEMBERS OF THE BOARD MUST SIGN THEIR COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY AND/OR DEFINE ANY POSSIBLE CONFLICT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION OF THE PRESIDENT IS SET ANNUALLY AFTER THE BOARD OF DIRECTORS HAS CAREFULLY REVIEWED AN ANNUAL SALARY SURVEY OF SIMILAR STATE AND REGIONAL ASSOCIATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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        <DisregardedEntityName>
          <BusinessNameLine1Txt>VA PETROLEUM CONVENIENCE AND</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>GROCERY ASSOC PAC</BusinessNameLine2Txt>
        </DisregardedEntityName>
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          <AddressLine1Txt>7275 GLEN FOREST DR STE 204</AddressLine1Txt>
          <CityNm>RICHMOND</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>23226</ZIPCd>
        </USAddress>
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      <IdRelatedOrgTxblCorpTrGrp>
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        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>7275 GLEN FOREST DRIVE SUITE 204</AddressLine1Txt>
          <CityNm>RICHMOND</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>23226</ZIPCd>
        </USAddress>
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        <PrimaryActivitiesTxt>SERVICES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>VA</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>VPCMA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
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      <PerformOfServicesByOtherOrgInd>true</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>true</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
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</Return>