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<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.1">
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    <ReturnTs>2024-11-12T10:13:49-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>541511452</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>VICKIES INCOME TAX SERVICE LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>116 W MAIN ST P O Box 723</AddressLine1Txt>
        <CityNm>FLOYD</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>24091</ZIPCd>
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    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>541867764</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BESS R POFF SCHOLARSHIP FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BESS</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>P O BOX 842</AddressLine1Txt>
        <CityNm>FLOYD</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>24091</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MELISSA SPENCE</PersonNm>
      <PersonTitleTxt>SECRETARY TREAS</PersonTitleTxt>
      <PhoneNum>5407454111</PhoneNum>
      <SignatureDt>2024-11-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>VICTORIA M SPANGLER EA</PreparerPersonNm>
      <PTIN>P00362614</PTIN>
      <PhoneNum>5407452066</PhoneNum>
      <PreparationDt>2024-11-12</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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  <ReturnData documentCnt="6">
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      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>154434</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>5633</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>5633</InterestOnSavNetInvstIncmAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="STM106">20</OtherIncomeRevAndExpnssAmt>
        <TotalRevAndExpnssAmt>5653</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>5633</TotalNetInvstIncmAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="STM109">75</OtherProfFeesRevAndExpnssAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="STM110">33</TaxesRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="STM103">25</OtherExpensesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>133</TotOprExpensesRevAndExpnssAmt>
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        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>3900</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>4033</TotalExpensesRevAndExpnssAmt>
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        <TotalExpensesDsbrsChrtblAmt>0</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>1620</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>5633</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>222</CashBOYAmt>
        <CashEOYAmt>2389</CashEOYAmt>
        <CashEOYFMVAmt>2389</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>152592</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>152045</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>152045</SavAndTempCashInvstEOYFMVAmt>
        <TotalAssetsBOYAmt>152814</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>154434</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>154434</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
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        <TotNetAstOrFundBalancesBOYAmt>152814</TotNetAstOrFundBalancesBOYAmt>
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        <TotalLiabilitiesNetAstBOYAmt>152814</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>154434</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>152814</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>1620</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>154434</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>154434</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>78</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>78</SubtotalAmt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>78</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>78</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>VA</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <IndividualWithBooksNm>MELISSA SPENCE</IndividualWithBooksNm>
        <PhoneNum>5407454111</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>703 MOUNT ELBERT ROAD</AddressLine1Txt>
          <CityNm>RINER</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>24149</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm referenceDocumentId="STMA01">ROBERT SPENCE</PersonNm>
          <USAddress>
            <AddressLine1Txt>703 MOUNT ELBERT ROAD</AddressLine1Txt>
            <CityNm>RINER</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>24149</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm referenceDocumentId="STMA01">MELISSA SPENCE</PersonNm>
          <USAddress>
            <AddressLine1Txt>703 MOUNT ELBERT ROAD</AddressLine1Txt>
            <CityNm>RINER</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>24149</ZIPCd>
          </USAddress>
          <TitleTxt>SEC TREA</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>AWARDED SCHOLARSHIPS TO HIGH SCHOOL STUDENTS PLANNING TO ATTEND COLLEGE</Description1Txt>
        <Expenses1Amt>3900</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>154395</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>154395</TotalFMVOfUnusedAssetsAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>154395</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>2316</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>152079</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>7604</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <Sect4942j3j5FndtnAndFrgnOrgInd>X</Sect4942j3j5FndtnAndFrgnOrgInd>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>0</ExpensesAndContributionsAmt>
      </PFQualifyingDistributionsGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>NONE</ContributingManagerNm>
        <ShareholderManagerNm>NONE</ShareholderManagerNm>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>ROBERT SPENCE</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>P O BOX 842</AddressLine1Txt>
            <CityNm>FLOYD</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>24091</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>5407454111</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>BESS POFF SCHOLARSHIP APPLICATION</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>APPROXIMATELY APRIL 1ST</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>GRADUATING FROM FLOYD COUNTY HIGH SCHOOL SEEKING TO CONTINUE EDUCATION</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MELANIE GALLIMORE</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>LOCAL</AddressLine1Txt>
            <CityNm>FLOYD</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>24091</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>POF</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP FOR CONTINUING EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>VANESA HYLTON</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>LOCAL</AddressLine1Txt>
            <CityNm>FLOYD</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>24091</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>POF</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP FOR CONTINUING EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>HALLIE WILLIAMS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>LOCAL</AddressLine1Txt>
            <CityNm>FLOYD</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>24091</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>POF</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP FOR CONTINUING EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>1400</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MALLORY COCKRAM</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>LOCAL</AddressLine1Txt>
            <CityNm>FLOYD</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>24091</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>POF</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP FOR CONTINUING EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>VICTORIA WOOD</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>LOCAL</AddressLine1Txt>
            <CityNm>FLOYD</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>24091</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>POF</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP FOR CONTINUING EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>3900</TotalGrantOrContriPdDurYrAmt>
        <TotalGrantOrContriApprvFutAmt>0</TotalGrantOrContriApprvFutAmt>
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        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
        </IntOnSavAndTempCashInvstGrp>
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        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>03</LineNumberTxt>
          <RelationshipStatementTxt>INVESTMENT EARNINGS USED TO FUND SCHOLARSHIPS</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
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        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
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      <CompensationExplanationGrp>
        <PersonNm>ROBERT SPENCE</PersonNm>
        <ShortExplanationTxt>NONE</ShortExplanationTxt>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>MELISSA SPENCE</PersonNm>
        <ShortExplanationTxt>NONE</ShortExplanationTxt>
      </CompensationExplanationGrp>
    </CompensationExplanation>
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      <OtherExpensesScheduleGrp>
        <Desc>SCC FEE</Desc>
        <RevenueAndExpensesPerBooksAmt>25</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="STM106">
      <OtherIncomeDetail>
        <Desc>RETURN OF BANK FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>20</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherProfessionalFeesSchedule documentId="STM109">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>TAX PREPARATION</CategoryTxt>
        <Amt>75</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="STM110">
      <TaxesDetail>
        <CategoryTxt>EXCISE TAX</CategoryTxt>
        <Amt>33</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>