﻿<?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>2025-07-10T14:30:04-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>272884591</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BIVINS &amp; BUNYAK CPAS PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5400 WARD RD STE 101</AddressLine1Txt>
        <CityNm>ARVADA</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>800024951</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>311580074</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>VAIL BOARD OF REALTORS FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>VAIL</BusinessNameControlTxt>
      <PhoneNum>9707661028</PhoneNum>
      <USAddress>
        <AddressLine1Txt>0275 MAIN STREET SUITE G004</AddressLine1Txt>
        <CityNm>EDWARDS</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>81632</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KENDRA MURRAY</PersonNm>
      <PersonTitleTxt>ASSOCIATION EXECUTIV</PersonTitleTxt>
      <PhoneNum>9707661028</PhoneNum>
      <SignatureDt>2025-06-09</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>J ELBERT BIVINS IV CPA</PreparerPersonNm>
      <PTIN>P00649290</PTIN>
      <PhoneNum>3035780285</PhoneNum>
      <PreparationDt>2025-07-07</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.VBR.NET</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>79474</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>41187</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>4737</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">33550</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>22749</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>10801</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>56725</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>26500</GrantsAndSimilarAmountsPaidAmt>
      <OtherExpensesTotalAmt>5964</OtherExpensesTotalAmt>
      <TotalExpensesAmt>32464</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>24261</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>272035</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>296296</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>273811</BOYAmt>
        <EOYAmt>295697</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>328</BOYAmt>
        <EOYAmt>22520</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>274139</BOYAmt>
        <EOYAmt>318217</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>2104</BOYAmt>
        <EOYAmt>21921</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>272035</BOYAmt>
        <EOYAmt>296296</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>ASSISTING THE COMMUNITY AND ASSOCIATION MEMBERS IN THE EVENT OF A CATASTROPHIC ILLNESS OR ACCIDENT AND TO ENHANCE QUALITY OF LIFE THROUGH NEED BASED FINANCIAL ASSISTANCE, NONPROFIT SUPPORT, EDUCATION, DISASTER RELIEF, AND HOUSING-RELATED INITIATIVES WHILE PROMOTING VOLUNTEERISM.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ASSISTING THE COMMUNITY AND ASSOCIATION MEMBERS IN THE EVENT OF A CATASTROPHIC ILLNESS OR ACCIDENT.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>26500</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>31270</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDING EDUCATIONAL SCHOLARSHIPS</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>N/A</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>31270</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANN FOSTER</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ASHLEY SCHLEPER</PersonNm>
        <TitleTxt>CHAIR ELECT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENNIFER COULSON</PersonNm>
        <TitleTxt>PAST CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMY YURCAK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JULIE RETZLAFF</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LESLEY DAVIS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MEG SIERANT</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</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>LINDSAY GREMMER</PersonNm>
        <USAddress>
          <AddressLine1Txt>0275 MAIN STREET G004</AddressLine1Txt>
          <CityNm>EDWARDS</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>81632</ZIPCd>
        </USAddress>
        <PhoneNum>9707661028</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="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>62747</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>154565</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>58565</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>19498</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>41187</CurrentTaxYearAmt>
        <TotalAmt>336562</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>12994</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>38610</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>42802</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6989</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>33550</CurrentTaxYearAmt>
        <TotalAmt>134945</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>75741</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>193175</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>101367</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>26487</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>74737</CurrentTaxYearAmt>
        <TotalAmt>471507</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>471507</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus3YearsAmt>51</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>131</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2647</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4737</CurrentTaxYearAmt>
        <TotalAmt>7566</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus3YearsAmt>51</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>131</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2647</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4737</CurrentTaxYearAmt>
        <TotalAmt>7566</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>75741</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>193226</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>101498</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>29134</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>79474</CurrentTaxYearAmt>
        <TotalAmt>479073</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.98420</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99470</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.02000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.01000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>MISC EVENTS</Event1Nm>
        <GrossReceiptsEvent1Amt>33550</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>33550</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>22749</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>33550</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>33550</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>22749</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>22749</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>10801</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NAME: VAIL VALLEY SALVATION ARMY ADDRESS: 40780 US HWY 6 AVON, CO 81620 CASH CONTRIBUTION: 7,500 NAME: HABITAT FOR HUMANITY ADDRESS: 455 NOTTINGHAM RANCH RD AVON, CO 81620 CASH CONTRIBUTION: 10,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES BANK CHARGES 570 CREDIT CARD FEES 604 LICENSES AND PERMITS 20 CONTRACT LABOR 4,770 TOTAL 5,964</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 328 22,520 DUE FROM RELATED ENTITY 0 0 TOTAL 328 22,520</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2,104 292 DUE TO VBR 0 21,629</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>ASSISTING THE COMMUNITY AND ASSOCIATION MEMBERS IN THE EVENT OF A CATASTROPHIC ILLNESS OR ACCIDENT AND TO ENHANCE QUALITY OF LIFE THROUGH NEED BASED FINANCIAL ASSISTANCE, NONPROFIT SUPPORT, EDUCATION, DISASTER RELIEF, AND HOUSING-RELATED INITIATIVES WHILE PROMOTING VOLUNTEERISM.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>