﻿<?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>2025-11-20T16:51:32-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>541447170</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>STEWART &amp; COMPANY</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2940 N LYNNHAVEN RD</AddressLine1Txt>
        <CityNm>VIRGINIA BEACH</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>23452</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>800654560</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SISTER CITIES ASSOCIATIONS OF</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>VIRGINIA BEACH</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SIST</BusinessNameControlTxt>
      <PhoneNum>7576421694</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2408 COURTHOUSE DR BLDG 21 RM 138</AddressLine1Txt>
        <CityNm>VIRGINIA BEACH</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>23456</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARIA WEISSENSEEL</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7576421694</PhoneNum>
      <SignatureDt>2025-11-06</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>W KEVIN STEWART CPA</PreparerPersonNm>
      <PTIN>P01426435</PTIN>
      <PhoneNum>7574860114</PhoneNum>
      <PreparationDt>2025-11-06</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc6">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc7">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>50316</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>24750</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>1910</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc5">23337</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>27803</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-4466</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>319</OtherRevenueTotalAmt>
      <TotalRevenueAmt>22513</TotalRevenueAmt>
      <PrintingPublicationsPostageAmt>2911</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>23624</OtherExpensesTotalAmt>
      <TotalExpensesAmt>26535</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-4022</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>123887</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>119865</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>111733</BOYAmt>
        <EOYAmt>95051</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>15145</BOYAmt>
        <EOYAmt>27805</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>126878</BOYAmt>
        <EOYAmt>122856</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>2991</BOYAmt>
        <EOYAmt>2991</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>123887</BOYAmt>
        <EOYAmt>119865</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SISTER CITIES ASSOCIATION OF VIRGINIA BEACH, INC. SCAVB IS A VIRGINIA CORPORATION RELATED TO THE CITY OF VIRGINIA BEACH CITY COUNCIL ONLY AS AN ANNUAL BUDGET ALLOCATION, PAID SEMI-ANNUALLY, FOR</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MUNICIPAL INTERNATIONAL PARTNERSHIPS</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>STUDENT EDUCATION WITH INTERNATIONAL EXCHANGES.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>YOUTH AMBASSADOR STUDENT COMPENSATION</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>23371</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>23371</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARIA WEISSENSEEL</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LYDIA ROBERSON</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NANCY RYAN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NIDDA STUPPARD</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROSE P DARIA</PersonNm>
        <TitleTxt>DIRECTOR PHI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NAOMI ESTARIS</PersonNm>
        <TitleTxt>DIRECTOR PHI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAROLYN GARRETT</PersonNm>
        <TitleTxt>DIRECTOR IRE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ASTRID GULAS</PersonNm>
        <TitleTxt>DIRECTOR NOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DR HIROYUKI HAMADA</PersonNm>
        <TitleTxt>DIRECTOR JAP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHARLES L STUPPARD</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BEVERLY ANDERSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BETTY MARTIN</PersonNm>
        <TitleTxt>DIRECTOR JAP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARIA MENDRINOS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JESSICA WINDISH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHELLE VENTURA</PersonNm>
        <TitleTxt>DIRECTOR</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>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>MARIA WEISSENSEEL</PersonNm>
        <USAddress>
          <AddressLine1Txt>2408 COURTHOUSE DR</AddressLine1Txt>
          <AddressLine2Txt>BUILDING 21 ROOM 138</AddressLine2Txt>
          <CityNm>VIRGINIA BEACH</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>23456</ZIPCd>
        </USAddress>
        <PhoneNum>7576421694</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="RetDoc7">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>57700</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>49500</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>26750</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>78368</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>24750</CurrentTaxYearAmt>
        <TotalAmt>237068</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <CurrentTaxYearMinus4YearsAmt>15000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>15000</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>30000</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>72700</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>64500</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>26750</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>78368</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>24750</CurrentTaxYearAmt>
        <TotalAmt>267068</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>267068</PublicSupportTotal170Amt>
      <TotalSupportAmt>267068</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>54057</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="RetDoc5">
      <FundraisingEventInformationGrp>
        <Event1Nm>NAPOLITANO SCHO</Event1Nm>
        <GrossReceiptsEvent1Amt>20578</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>20578</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>5110</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>20578</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>20578</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>5110</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>5110</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>15468</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ</FormAndLineReferenceDesc>
        <ExplanationTxt>SISTER CITIES ASSOCIATION OF VIRGINIA BEACH, INC. SCAVB IS A VIRGINIA CORPORATION RELATED TO THE CITY OF VIRGINIA BEACH CITY COUNCIL ONLY AS AN ANNUAL BUDGET ALLOCATION, PAID SEMI-ANNUALLY, FOR THE PURPOSE OF INTERNATIONAL MUNICIPAL PARTNERSHIPS, CHARTERED THROUGH SISTER CITIES INTERNATIONAL IN WASHINGTON, D.C. CULTURAL, ECONOMIC, AND EDUCATIONAL EXCHANGES WITH MOSS, NORWAY; MIYAZAI CITY, JAPAN; BANGOR, NORTHERN IRELAND; OLONGAPO PHILIPPINES; WAIBLINGEN GERMANY; AND, A "FRIENDSHIP' WITH SAN JUAN DEL SUR, NICARAGUA. SCAVB PROVIDES PUBLIC ACCESS MONDAY-FRIDAY 10AM - 4PM WITHIN ROOM 138, BUILDING NO. 1, MUNICIPAL CENTER, 24008 COURTHOUSE DRIVE, VIRGINIA BEACH, VIRGINIA 23456. THERE ARE OTHER ATTACHEMENTS HERETO FURTHER EXPLAINING SCAVB'S REVENUE, SCHOLARSHIP GRANTS, CONTRIBUTORS, DESIGNATED INTERNATIONAL MUNICIPALITIES, LIABILITIES, ET CETRA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I</FormAndLineReferenceDesc>
        <ExplanationTxt>RE: IRS 990-EZ, PART 1, LINE 16: INSURANCE WITH HARTFORD INSURANCE CO</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER REVENUE 319 TOTAL 319</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES 424 OFFICE SUPPLIES 74 OFFICE EXPENSE 2,078 TRAVEL 3,822 PARKING 18 1,585 APPRECIATION DINNER 5,359 AWARDS EXPENSE 1,425 FEES &amp; LICENSING 25 GIFTS 1,225 INTERNET 151 MEALS 987 MISCELLANEOUS 35 REIMBURSEABLE EXPENSE 295 SCHOLARSHIPS 5,000 SUPPLIES 1,121 TOTAL 23,624</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II</FormAndLineReferenceDesc>
        <ExplanationTxt>RE: IRS 990-EZ, PART 11, LINE 26 SCHOLARSHIP AWARDED TO NEW YORK UNIVERSITY FOR ARIA BENZANT-FELDRA SCHOLARSHIP AWARDED TO PURDUE UNIVERSITY FOR LUCIA MORTON SCHOLARSHIPS ARE NOT PAIDBY SCAVB UNTIL THE STUDENT ADVISES SCAVB OF THE HIGHER EDUCATION INSTITUTION, THE FINANCE DETAILS AS TO ADDRESS, PHONE, EMAIL DETAILS AT WHICH TIME SCAVB PAYS THE APPROPRIATE AWARD TO THAT HIGHER EDUCATIONINSTITUTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLARSHIP RESERVE 15,145 27,805 TOTAL 15,145 27,805</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>2,991 2,991</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>SISTER CITIES ASSOCIATION OF VIRGINIA BEACH, INC. SCAVB IS A VIRGINIA CORPORATION RELATED TO THE CITY OF VIRGINIA BEACH CITY COUNCIL ONLY AS AN ANNUAL BUDGET ALLOCATION, PAID SEMI-ANNUALLY, FOR</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>