<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-04-18T13:50:04-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>820467399</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Rudd &amp; Company PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>725 S Woodruff Ave</AddressLine1Txt>
        <CityNm>Idaho Falls</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83401</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>465767368</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>IDAHO FALLS FRATERNAL ORDER OF POLICE</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>FOUNDATION INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>IDAH</BusinessNameControlTxt>
      <PhoneNum>2085219656</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 50966</AddressLine1Txt>
        <CityNm>IDAHO FALLS</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83405</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JASON MILLER</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2024-04-18</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JASON</PersonFirstNm>
        <PersonLastNm>MILLER</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SCOTT BOND</PreparerPersonNm>
      <PTIN>P00211925</PTIN>
      <PhoneNum>2085299276</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="8">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="23017517" softwareVersionNum="2023v5.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>0</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>31887</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavNetInvstIncmAmt>695</InterestOnSavNetInvstIncmAmt>
        <DividendsNetInvstIncmAmt>131</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>3833</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>111875</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>3833</CapGainNetIncmNetInvstIncmAmt>
        <NetSTCapitalGainAdjNetIncmAmt>3833</NetSTCapitalGainAdjNetIncmAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="OtherIncomeSchedule2">2320</OtherIncomeRevAndExpnssAmt>
        <TotalRevAndExpnssAmt>38040</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>4659</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>3833</TotalAdjNetIncmAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="OtherProfessionalFeesSchedule">1077</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>748</OtherProfFeesNetInvstIncmAmt>
        <InterestRevAndExpnssAmt>9629</InterestRevAndExpnssAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">123</TaxesRevAndExpnssAmt>
        <DeprecAndDpltnRevAndExpnssAmt referenceDocumentId="DepreciationSchedule">10212</DeprecAndDpltnRevAndExpnssAmt>
        <TravConfMeetingRevAndExpnssAmt>724</TravConfMeetingRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">10211</OtherExpensesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>31976</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>748</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>16049</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>16049</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>48025</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>748</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>16049</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-9985</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>3911</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>3833</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>18131</CashBOYAmt>
        <CashEOYAmt>19244</CashEOYAmt>
        <SavAndTempCashInvstBOYAmt>3529</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>1530</SavAndTempCashInvstEOYAmt>
        <OtherInvestmentsBOYAmt>68535</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt>65279</OtherInvestmentsEOYAmt>
        <LandBldgEquipCostOrOtherBssAmt>303566</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>40144</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>273634</LandBOYAmt>
        <LandEOYAmt referenceDocumentId="LandEtcSchedule2">263422</LandEOYAmt>
        <TotalAssetsBOYAmt>363829</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>349475</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>0</TotalAssetsEOYFMVAmt>
        <MortgagesAndNotesPayableBOYAmt>194730</MortgagesAndNotesPayableBOYAmt>
        <MortgagesAndNotesPayableEOYAmt referenceDocumentId="MortgagesAndNotesPayableSchedu">187506</MortgagesAndNotesPayableEOYAmt>
        <TotalLiabilitiesBOYAmt>194730</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>187506</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>169099</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>161969</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>169099</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>161969</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>363829</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>349475</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>169099</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-9985</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="OtherIncreasesSchedule">2855</OtherIncreasesAmt>
        <SubtotalAmt>161969</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>161969</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>TD AMERITRADE ACCOUNT #XXX-XX-XXXX</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-05-02</AcquiredDt>
          <SoldDt>2023-08-07</SoldDt>
          <GrossSalesPriceAmt>111875</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>108042</CostOrOtherBasisAmt>
          <GainOrLossAmt>3833</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>3833</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>3833</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>3833</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>54</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>54</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>54</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>54</TaxDueAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>JASON MILLER</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>2085219656</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>PO BOX 50966</AddressLine1Txt>
          <CityNm>IDAHO FALLS</CityNm>
          <StateAbbreviationCd>ID</StateAbbreviationCd>
          <ZIPCd>83405</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>BART WHITING</PersonNm>
          <USAddress>
            <AddressLine1Txt>3722 E 343 N</AddressLine1Txt>
            <CityNm>RIGBY</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83442</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>KEVIN GOMS</PersonNm>
          <USAddress>
            <AddressLine1Txt>10235 N DORIAN</AddressLine1Txt>
            <CityNm>IDAHO FALLS</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83401</ZIPCd>
          </USAddress>
          <TitleTxt>Vice President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>RICK ODEN</PersonNm>
          <USAddress>
            <AddressLine1Txt>3803 N YATES AVE</AddressLine1Txt>
            <CityNm>IDAHO FALLS</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83401</ZIPCd>
          </USAddress>
          <TitleTxt>2ND VICE PRES</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>BRANDON PRINCE</PersonNm>
          <USAddress>
            <AddressLine1Txt>3935 SIENNA DR</AddressLine1Txt>
            <CityNm>IDAHO FALLS</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83401</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JASON MILLER</PersonNm>
          <USAddress>
            <AddressLine1Txt>4207 EDGWOOD CIR</AddressLine1Txt>
            <CityNm>AMMON</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83406</ZIPCd>
          </USAddress>
          <TitleTxt>Treasurer</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>BRANDON NORMAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>675 RANDY DRIVE</AddressLine1Txt>
            <CityNm>IDAHO FALLS</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83401</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JARON BRIZZEE</PersonNm>
          <USAddress>
            <AddressLine1Txt>3020 DEVONWOOD DR</AddressLine1Txt>
            <CityNm>AMMON</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83406</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DAVID SHANOR</PersonNm>
          <USAddress>
            <AddressLine1Txt>3435 RICH LANE</AddressLine1Txt>
            <CityNm>AMMON</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83406</ZIPCd>
          </USAddress>
          <TitleTxt>Chaplain</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>BILL SQUIRES</PersonNm>
          <USAddress>
            <AddressLine1Txt>3385 FRANCESCA LN</AddressLine1Txt>
            <CityNm>IDAO FALLS</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83401</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DUSTIN HOWELL</PersonNm>
          <USAddress>
            <AddressLine1Txt>3316 RINGNECK DR</AddressLine1Txt>
            <CityNm>IDAHO FALLS</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83401</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>KYLE CHRISTOPHERSON</PersonNm>
          <USAddress>
            <AddressLine1Txt>3382 N FLINT AVE</AddressLine1Txt>
            <CityNm>IDAHO FALLS</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83401</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JARED MENDENHALL</PersonNm>
          <USAddress>
            <AddressLine1Txt>372 W 300 N</AddressLine1Txt>
            <CityNm>BLACKFOOT</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83422</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>SCOTT KILLIAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 50966</AddressLine1Txt>
            <CityNm>IDAHO FALLS</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83402</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>BRAD LANDES</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 50966</AddressLine1Txt>
            <CityNm>IDAHO FALLS</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83402</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>TOM SCHWICHT</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 50966</AddressLine1Txt>
            <CityNm>IDAHO FALLS</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83402</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>0</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>0</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>0</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>0</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>0</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <TaxBasedOnInvestmentIncomeAmt>54</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>54</TotalTaxAmt>
        <DistributableBeforeAdjAmt>54</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>54</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>16049</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>16049</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr3Amt>22541</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>17744</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>14851</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>55136</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>16049</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <RemainingDistriFromCorpusAmt>16049</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>71185</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>71185</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear3Amt>22541</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>17744</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>14851</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>16049</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>Idaho Falls Fraternal Order of Poli</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO Box 50966</AddressLine1Txt>
            <CityNm>Idaho Falls</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83405</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>2083460430</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>Application should be submitted by letter request or online application</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>None</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>Members of the Idaho Falls Fraternal Order of Police</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MENTAL HEALTH</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>308 CONSTITUTION WAY</AddressLine1Txt>
            <CityNm>IDAHO FALLS</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83402</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>FRATERNAL MEMBER/OFFICER</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>MENTAL WELLNESS</GrantOrContributionPurposeTxt>
          <Amt>16049</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>16049</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <NetRntlIncmReDebtFincdPropGrp>
          <RelatedOrExemptFunctionIncmAmt>2320</RelatedOrExemptFunctionIncmAmt>
        </NetRntlIncmReDebtFincdPropGrp>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>3833</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>6153</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>6153</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>1</LineNumberTxt>
          <RelationshipStatementTxt>INVESTMENT EARNINGS AND RENTAL INCOME ARE USED TO PROVIED SCHOLARSHIPS AND OTHER BENEFITS AS NEEDED WITHIN THE ORGANIZATION</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <DepreciationSchedule documentId="DepreciationSchedule" softwareId="23017517" softwareVersionNum="2023v5.0">
      <DepreciationPropertyGrp>
        <PropertyDesc>Building</PropertyDesc>
        <AcquiredDt>2020-03-27</AcquiredDt>
        <CostOrOtherBasisAmt>287059</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>20556</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0256</Rt>
        <CurrentYearExpenseAmt>7360</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Furniture</PropertyDesc>
        <AcquiredDt>2020-09-15</AcquiredDt>
        <CostOrOtherBasisAmt>4131</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2941</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <Rt>0.1152</Rt>
        <CurrentYearExpenseAmt>476</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Fence/Landscape</PropertyDesc>
        <AcquiredDt>2021-12-20</AcquiredDt>
        <CostOrOtherBasisAmt>9829</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>5111</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <Rt>0.1920</Rt>
        <CurrentYearExpenseAmt>1887</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Countertops</PropertyDesc>
        <AcquiredDt>2021-03-03</AcquiredDt>
        <CostOrOtherBasisAmt>2547</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1324</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <Rt>0.1920</Rt>
        <CurrentYearExpenseAmt>489</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <LandEtcSchedule2 documentId="LandEtcSchedule2" softwareId="23017517" softwareVersionNum="2023v5.0">
      <LandEtcGrp>
        <CategoryOrItemTxt>Furniture and Fixtures</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>16507</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>12228</AccumulatedDepreciationAmt>
        <BookValueAmt>4279</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Buildings</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>287059</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>27916</AccumulatedDepreciationAmt>
        <BookValueAmt>259143</BookValueAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <MortgagesAndNotesPayableSch documentId="MortgagesAndNotesPayableSchedu" softwareId="23017517" softwareVersionNum="2023v5.0">
      <MortgageAmt>187506</MortgageAmt>
      <NotePayableGrp>
        <LenderNameGrp>
          <PersonNm>DL Evans Bank</PersonNm>
        </LenderNameGrp>
        <BalanceDueAmt>187506</BalanceDueAmt>
      </NotePayableGrp>
    </MortgagesAndNotesPayableSch>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="23017517" softwareVersionNum="2023v5.0">
      <OtherExpensesScheduleGrp>
        <Desc>FEES &amp; DUES</Desc>
        <RevenueAndExpensesPerBooksAmt>400</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>972</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS</Desc>
        <RevenueAndExpensesPerBooksAmt>405</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>3602</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>UTILITIES</Desc>
        <RevenueAndExpensesPerBooksAmt>4832</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSchedule2" softwareId="23017517" softwareVersionNum="2023v5.0">
      <OtherIncomeDetail>
        <Desc>Rental Income - Noninvestment Property</Desc>
        <RevenueAndExpensesPerBooksAmt>2320</RevenueAndExpensesPerBooksAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFeesSchedule" softwareId="23017517" softwareVersionNum="2023v5.0">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>PROFESSIONAL FEES</CategoryTxt>
        <Amt>1077</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>TD AMERITRADE</CategoryTxt>
        <NetInvestmentIncomeAmt>748</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="23017517" softwareVersionNum="2023v5.0">
      <TaxesDetail>
        <CategoryTxt>OTHER TAXES</CategoryTxt>
        <Amt>123</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
