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    <ReturnTs>2022-11-09T10:22:56-05:00</ReturnTs>
    <TaxPeriodEndDt>2021-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>200717428</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>VIRGINIA BEACH PARKS AND RECREATION FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Susie Walston</InCareOfNm>
      <BusinessNameControlTxt>VIRG</BusinessNameControlTxt>
      <ForeignPhoneNum>7577170259</ForeignPhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 64342</AddressLine1Txt>
        <CityNm>Virginia Beach</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>23467</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Daniel D Edwards</PersonNm>
      <PersonTitleTxt>Secretary</PersonTitleTxt>
      <SignatureDt>2022-11-09</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <TaxYr>2021</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>www.vbgov.com government departments parks-recreat</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA1" referenceDocumentName="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>65909</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>25177</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>33048</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>54</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0" referenceDocumentName="IRS990ScheduleG">7630</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>1610</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>6020</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>0</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>64299</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>194</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>539</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>11848</OtherExpensesTotalAmt>
      <TotalExpensesAmt>12581</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>51718</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>166314</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>218032</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>166314</BOYAmt>
        <EOYAmt>218032</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>166314</BOYAmt>
        <EOYAmt>218032</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>166314</BOYAmt>
        <EOYAmt>218032</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>Support Virginia Beach City Parks &amp; Recreation by leveraging private funds to support program &amp; facilities.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Contributions are solicited to fund the placement of benches where needed in city parks providing the donor the opportunity to honor or memorialize while providing the city with the added infrastructure of benches to enhance the experience of patrons in the parks.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>4305</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Contributions are solicited to fund the planting of trees where needed in city parks providing the donor the opportunity to honor or memorialize while providing the city with selective additions to the city's tree canopy while enhancing the beauty of the parks and enhancing the experience of patrons in the parks.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>4870</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Contributions are solicited to fund the placement of bike buddies where needed long the city's oceanfront and in city parks providing the donor the opportunity to honor or memorialize while providing the city with the added infrastructure of bicycle racks to enhance the experience of patrons aong the city's oceanfront and in the parks.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Contributions are solicited to fund water safety lessons for disadvantaged youth and providing subsidies to offer memberships in the recreation centers for families that are economically challenged. Both programs were suspended during the year due to Covid restrictions and other factors.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>9175</TotalProgramServiceExpensesAmt>
      <InfoInScheduleOPartIVInd>X</InfoInScheduleOPartIVInd>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Nick Anoia</PersonNm>
        <TitleTxt>President &amp; Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Susie Walston</PersonNm>
        <TitleTxt>Vice President &amp; Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Ronald Kaufman</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Daniel Edwards</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Mike Fentress</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Barbara Duke</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Pete Striffler</PersonNm>
        <TitleTxt>Board Chair &amp; Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Claire Yoder</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Dianna Richardson</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Bradley Furman</PersonNm>
        <TitleTxt>Director</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd referenceDocumentName="IRS990ScheduleL">false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>VA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Ronald Kaufman</PersonNm>
        <USAddress>
          <AddressLine1Txt>5193 Foxboro Landing</AddressLine1Txt>
          <CityNm>Virginia Beach</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>23464</ZIPCd>
        </USAddress>
        <PhoneNum>7579677893</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
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      <LobbyingActivitiesInd referenceDocumentName="IRS990ScheduleC">false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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      <FiledScheduleAInd>true</FiledScheduleAInd>
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        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>25177</CurrentTaxYearAmt>
        <TotalAmt>25177</TotalAmt>
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      <TaxRevLeviedOrgnztnlBnft170Grp>
        <CurrentTaxYearMinus4YearsAmt>20000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>20000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20000</CurrentTaxYearMinus2YearsAmt>
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        <CurrentTaxYearAmt>20000</CurrentTaxYearAmt>
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      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>20000</CurrentTaxYearMinus4YearsAmt>
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        <CurrentTaxYearMinus2YearsAmt>20000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>45177</CurrentTaxYearAmt>
        <TotalAmt>105177</TotalAmt>
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      <SubstantialContributorsTotAmt>0</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>105177</PublicSupportTotal170Amt>
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        <CurrentTaxYearMinus4YearsAmt>24</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>165</CurrentTaxYearMinus3YearsAmt>
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        <CurrentTaxYearMinus1YearAmt>177</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>54</CurrentTaxYearAmt>
        <TotalAmt>659</TotalAmt>
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      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>13130</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>9465</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>9465</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>54334</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>33047</CurrentTaxYearAmt>
        <TotalAmt>119441</TotalAmt>
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      <TotalSupportAmt>225277</TotalSupportAmt>
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      <PublicSupportCY170Pct>0.4669</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.956</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part II, line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>| S.No:, Year:, Amount:, Description:| 1, 2020, $54334, Program Service Sevenue| 2, 2019, $9465, Golf Tournament| 3, 2018, $9465, Golf Tournament| 4, 2017, $13130, Golf Tournament|</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
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      <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>
    <IRS990ScheduleO documentId="IRS990ScheduleO1" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| Recognition Awards for Park &amp; Rec Staff, $254.00| General Liability Insurance, $425.00| Donation processing &amp; bank fees, $1219.00| Membership dues in national parks &amp; rec foundation, $750.00| State Corporation Filing Fee, $25.00| Tree Buddy Planting &amp; Plaques, $4870.00| Bench Buddy Bench Procurement Installation &amp; Plaques, $4305.00|</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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