﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-02-19T17:08:39-08:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>770353748</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Ocheltree CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>601 Morro Bay Blvd Suite D</AddressLine1Txt>
        <CityNm>Morro Bay</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93442</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>770458747</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Valley Performing Arts Council</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>VALL</BusinessNameControlTxt>
      <PhoneNum>5592847029</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2109 W Bullard Ave 149</AddressLine1Txt>
        <CityNm>Fresno</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93711</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Kathryn McDougal</PersonNm>
      <PersonTitleTxt>Executive Director</PersonTitleTxt>
      <SignatureDt>2026-02-19</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Steven A Ocheltree</PreparerPersonNm>
      <PTIN>P01229896</PTIN>
      <PhoneNum>8057768900</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="TransfersPersonalBenefitsContr IRS990ScheduleO" softwareId="25022934" softwareVersionNum="2025v4.0">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.VALLEYPERFORMINGARTSCOUNCIL.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>24252</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>24252</ProgramServiceRevenueAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>24252</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>36964</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>27080</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1364</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>67791</OtherExpensesTotalAmt>
      <TotalExpensesAmt>133199</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-108947</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>186652</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>77705</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>141668</BOYAmt>
        <EOYAmt>77705</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>44984</BOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>186652</BOYAmt>
        <EOYAmt>77705</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>186652</BOYAmt>
        <EOYAmt>77705</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>VALLEY PERFORMING ARTS COUNCIL VPAC WAS ESTABLISHED IN MARCH OF 1997 AS A NON-PROFIT EDUCATIONAL ORGANIZATION PROVIDING LOCAL GRADE SCHOOL STUDENTS WITH EXPOSURE TO THE CLASSICAL PERFORMING ARTS. VPAC BELIEVES IN EDUCATING CHILDREN IN CLASSICAL ARTS - ARTS THAT HAVE SURVIVED THE TEST OF TIME WHICH PROVIDES LASTING VALUE TO SOCIETY. VPAC'S PRIMARY MISSION IS TO EXPOSE CHILDREN TO THE BEAUTY, WISDOM, AND TRUTH THAT CLASSICAL ARTS IMPART TO US. IN THIS MODERN WORLD OF TECHNOLOGY, IT SEEMS AS THOUGH THE FOCUS OF EDUCATION HAS SHIFTED FURTHER FROM A CURRICULUM CONCERNED WITH BUILDING CHARACTER. THE ARTS HAVE LONG SURVIVED AS A WAY TO BETTER THE UNDERSTANDING, EXPRESSION, AND FUTURE OF OUR RACE. LEARNING, STUDYING AND MASTERING DIFFERENT FORMS OF CLASSICAL ARTS HELPS TEACH OUR CHILDREN THE VALUE OF COMPASSION, INTEGRITY, PERSONAL STRENGTH, AND RESPECT FOR OURSELVES AND OTHERS. GREAT CLASSICAL ART FOCUSES NOT ONLY ON THE TECHNICAL MASTERY OF PAINTING, DANCING OR PLAYING AN INSTRUMENT, BUT ALS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>FRESNO BALLET THEATER: IN 1997, YUKARI THIESEN FOUNDED THE FRESNO BALLET THEATER FBT, FORMERLY NAMED FRESNO DANCE THEATRE. THIS STUDENT BALLET COMPANY IS OPEN TO ALL BALLET STUDENTS AND NON-BALLET STUDENTS PROVIDED THERE ARE ROLES IN THE CENTRAL VALLEY. GROWING UP AT THE MATSUYAMA BALLET SCHOOL, AFFILIATED WITH MATSUYAMA BALLET, THEN THE LARGEST PROFESSIONAL BALLET COMPANY IN TOKYO. IT PROVIDES THE STUDENTS A CLEAR UNDERSTANDING OF THE GOAL TO BE ACHIEVED BY OBSERVING AND WORKING WITH THE PROFESSIONALS. CUMULATIVELY, THIS ORGANIZATION HAS REACHED 132,000 SCHOOL STUDENTS FROM 25 SCHOOL DISTRICTS THROUGHOUT THIS CALIFORNIA CENTRAL VALLEY. FBT PROVIDES OPPORTUNITIES TO BALLET STUDENTS TO WORK WITH THE STATE STREET BALLET OF SANTA BARBARA AND ITS ARTISTIC STAFF MAGEN PHILIPP AND CECILY MACDOUGALL ON A SPRING BALLET PRODUCTION. THE FRESNO BALLET THEATRE AND THE STATE STREET BALLET OF SANTA BARBARA COLLABORATED TO DRAW ON DANCE AND ARTISTIC FORCES WITHIN THE SAN JOAQUIN VALLEY COMMUNITY FOR A UNITED PRESENTATION, BUILDING A STRONGER FOUNDATION FOR BALLET AND DANCE WHILE REACHING OUT TO APPROXIMATELY 10,000 GRADE SCHOOL STUDENTS ANNUALLY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>133199</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>133199</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Mimi Fanucchi</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Marina Fliagina</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Lucia Mireles-Chavez</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kathryn McDougal</PersonNm>
        <TitleTxt>Executive Dir.</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Michael Mahoney</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kaye Bonner-Cummings</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Aaron Smyth</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Carla Lippert</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</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>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Kathryn McDougal</PersonNm>
        <USAddress>
          <AddressLine1Txt>2109 W Bullard Ave Ste 149</AddressLine1Txt>
          <CityNm>Fresno</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>93711</ZIPCd>
        </USAddress>
        <PhoneNum>5592847029</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="IRS990ScheduleA" softwareId="25022934" softwareVersionNum="2025v4.0">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>101437</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>113112</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>118370</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5000</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>337919</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>115855</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>154289</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>79566</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>107598</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>24252</CurrentTaxYearAmt>
        <TotalAmt>481560</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <TaxRevLeviedOrgnztnlBnft509Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft509Grp>
      <GovtFurnSrvcFcltsVl509Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>217292</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>267401</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>197936</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>112598</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>24252</CurrentTaxYearAmt>
        <TotalAmt>819479</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <PublicSupportTotal509Amt>819479</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>217292</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>267401</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>197936</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>112598</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>24252</CurrentTaxYearAmt>
        <TotalAmt>819479</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="25022934" softwareVersionNum="2025v4.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Advertising and Promotion $12735</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1005</FormAndLineReferenceDesc>
        <ExplanationTxt>Travel $11559</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $4632</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Stage Expenses $22448</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>Hillblom Outreach $10396</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>School outreach $3310</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>Ballet Scholarships $1435</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>Dues &amp; subscriptions $470</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.7</FormAndLineReferenceDesc>
        <ExplanationTxt>Miscellaneous Taxes $313</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.8</FormAndLineReferenceDesc>
        <ExplanationTxt>Grant Expense $200</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.9</FormAndLineReferenceDesc>
        <ExplanationTxt>Bank Charges $122</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.10</FormAndLineReferenceDesc>
        <ExplanationTxt>Miscellaneous $110</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.11</FormAndLineReferenceDesc>
        <ExplanationTxt>Credit card fees $61</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1005</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts Receivable - Beginning $44984 Accounts Receivable - Ending $0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>