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        <EOYAmt>383734</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-17888</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>33508</NetUnrlzdGainsLossesInvstAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleC documentId="RetDoc2">
      <SubstantiallyAllDuesNondedInd>false</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>false</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
      <DuesAssessmentsAmt>98602</DuesAssessmentsAmt>
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    <IRS990ScheduleJ documentId="RetDoc3">
      <IndependentConsultantInd>X</IndependentConsultantInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JEAN KIRK</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE J, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>JEAN KIRK IS THE EXECUTIVE DIRECTOR FOR THE ORGANIZATION AND RECEIVES COMPENSATION FROM UPTON ASSOCIATES, AN UNRELATED MANAGEMENT COMPANY PAID BY THE ORGANIZATION. DURING 2023, THE ORGANIZATION PAID UPTON ASSOCIATES 60,000 FOR SERVICES.</ExplanationTxt>
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    <IRS990ScheduleL documentId="RetDoc4">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>JEAN KIRK</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>EMPLOYEE</RelationshipDescriptionTxt>
        <TransactionAmt>60000</TransactionAmt>
        <TransactionDesc>MANAGEMENT</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE L, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>(A) NAME OF PERSON: JEAN KIRK (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: EMPLOYEE OF UPTON ASSOCIATES, MANAGEMENT COMPANY (D) DESCRIPTION OF TRANSACTION: MANAGEMENT FEE/EXECUTIVE DIRECTOR SERVICES</ExplanationTxt>
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    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>UPTON ASSOCIATES, LOCATED AT 3733 BENSON DR, RALEIGH, NC 27609, PROVIDES EXECUTIVE DIRECTOR SERVICES. THE COMPANY MANAGES MEMBERSHIP, MEETINGS, DAILY COMMUNICATIONS, DEPOSITS FUNDS, RECONCILES BANK STATEMENTS, RECEIVES BILLS AND PREPARES CHECKS, AND SUBMITS THE CHECKS TO THE TREASURER FOR SIGNATURE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>VIRGINIA PODIATRIC MEDICAL ASSOCIATION IS A MEMBERSHIP ORGANIZATION WITH SEVEN CLASSIFICATIONS OF MEMBERS: ACTIVE, ASSOCIATE, LIFE MEMBERS, SENIOR, HONORARY, POSTGRADUATE AND SPECIAL MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OFFICERS AND DIRECTORS ARE ELECTED AT THE ANNUAL MEETING BY A MAJORITY VOTE OF THE ACTIVE MEMBERS IN GOOD STANDING PRESENT AND VOTING AT SUCH MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS OF VPMA MUST APPROVE THE BUDGET.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED BY THE PRESIDENT, TREASURER, AND THE EXECUTIVE DIRECTOR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OFFICERS AND DIRECTORS ARE REQUIRED ANNUALLY TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS REVIEW THE FORMS SO THEY WILL BE AWARE OF ANY SUCH CONFLICTS.</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 AVAILABLE UPON REQUEST.</ExplanationTxt>
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</Return>