﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-11T06:31:05-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>810905911</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ACCOUNTING &amp; TAX RESOURCES</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3112 PALMETTO DR</AddressLine1Txt>
        <CityNm>MURRELLS INLET</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29576</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>202266380</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PLUMBING-HEATING-COOLING CONTRACTOR</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ASSOCIATION OF NORTHERN VIRGINIA</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>PLUM</BusinessNameControlTxt>
      <PhoneNum>8009477450</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 11128</AddressLine1Txt>
        <CityNm>NORFOLK</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>23517</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SUSAN MILHOAN</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8009477450</PhoneNum>
      <SignatureDt>2025-11-11</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>TAMARA W CLEMENTS</PreparerPersonNm>
      <PTIN>P01248984</PTIN>
      <PhoneNum>8043999895</PhoneNum>
      <PreparationDt>2025-11-11</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.PHCC.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>98511</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>5000</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>480</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>12046</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>80981</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>72588</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>8393</GainOrLossFromSaleOfAssetsAmt>
      <OtherRevenueTotalAmt>4</OtherRevenueTotalAmt>
      <TotalRevenueAmt>25923</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>10000</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>13598</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>18921</OtherExpensesTotalAmt>
      <TotalExpensesAmt>42519</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-16596</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>403542</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>66093</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>453039</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>403542</BOYAmt>
        <EOYAmt>453039</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>403542</BOYAmt>
        <EOYAmt>453039</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>403542</BOYAmt>
        <EOYAmt>453039</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROVIDE NETWORKING, INFORMATION, EDUCATION AND TRAINING TO ITS STATEWIDE MEMBERSHIP.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO EDUCATE MEMBERS OF THE PLUMBING, HEATING AND COOLING COMMMUNITY THROUGH EDUCATIONAL SEMINAR AND CLASSES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>22244</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROMOTE, EDUCATE AND RECOGNIZE PLUMBING, HEATING AND COOLING PROFESSIONALS THROUGH APPRENTICESHIP PROGRAMS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>10000</GrantsAndAllocationsAmt>
        <ForeignGrantsInd>X</ForeignGrantsInd>
        <ProgramServiceExpensesAmt>10000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE NETWORKING OPPORTUNITIES FOR PLUMBING, HEATING AND COOLING CONTRACTORS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2275</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>34519</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALEX FOSTER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JUSTIN COUTU</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TRAVIS SLAYMAN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RAY TOCZYLOWSKI</PersonNm>
        <TitleTxt>PAST PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LUELLA GREENE-MILES</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSAN MILHOAN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANNY REDDICK</PersonNm>
        <TitleTxt>PAST PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</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>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>THE ORGANIZATION</PersonNm>
        <USAddress>
          <AddressLine1Txt>3340 PUMP ROAD</AddressLine1Txt>
          <AddressLine2Txt>SUITE 1134</AddressLine2Txt>
          <CityNm>RICHMOND</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>23233</ZIPCd>
        </USAddress>
        <PhoneNum>8009477450</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>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS 4 TOTAL 4</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NAME: J&amp;H AITCHESON CASH CONTRIBUTION: 10,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES TRAVEL 506 NATIONAL MEETINGS 149 INSURANCE 8,000 BANK SERVICE CHARGE 3,916 DINNER MEETING 1,620 EDUCATION 3,500 PROGRAM 819 QUICKBOOKS FEES 411 TOTAL 18,921</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED GAIN 24,725 PRIOR PRIOD UNREALIZED GAINS 32,974 CAPITAL GAINS 8,394</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE NETWORKING, INFORMATION, EDUCATION AND TRAINING TO ITS STATEWIDE MEMBERSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>