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    <ReturnTs>2024-11-12T23:26:22-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>264083091</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Irizabal Tax Services Inc</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>2121 W IMPERIAL HWY E150</AddressLine1Txt>
        <CityNm>La Habra</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90631</ZIPCd>
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    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>953841995</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SAN MARINO POLICE OFFICERS ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SANM</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>2275 HUNTINGTON DRIVE STE 411</AddressLine1Txt>
        <CityNm>SAN MARINO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91108</ZIPCd>
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      <PersonNm>CANDICE TORRES</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>6263479053</PhoneNum>
      <SignatureDt>2024-11-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Yamila Romero-Irizabal</PreparerPersonNm>
      <PTIN>P00742603</PTIN>
      <PhoneNum>5626312537</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>69297</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>48479</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>20238</MembershipDuesAmt>
      <OtherRevenueTotalAmt>580</OtherRevenueTotalAmt>
      <TotalRevenueAmt>69297</TotalRevenueAmt>
      <PrintingPublicationsPostageAmt>3448</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>57634</OtherExpensesTotalAmt>
      <TotalExpensesAmt>61082</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>8215</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>91873</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>100088</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>91873</BOYAmt>
        <EOYAmt>100088</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>91873</BOYAmt>
        <EOYAmt>100088</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>91873</BOYAmt>
        <EOYAmt>100088</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>IMPROVE THE WORK CONDITIONS OF MEMBERS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>EXPENSE IS A BENEFIT TO ITS MEMBERS. ATTORNEY RETAINER TO OFFER SUPPORT IN THE EVENT AN OFFICER IS WRONGFULLY ACCUSED OR THE ASSOCIATION REQUIRES LEGAL ASSISTANCE.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>14442</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>STAFF MOTIVATION CONSISTS OF EXPENSES ASSOCIATED WITH EVENTS PROMOTING MEMBER UNITY, SUCH AS BAKER TO VEGAS EXPENSES, TEAM/SHIFT PARTIES, AND GYM EXPENSES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>11450</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>VARIOUS DONATION EXPENSES, INCLUDING PINK MONTH IN OCTOBER FOR CANCER AWARENESS MONTH</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
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        <PersonNm>CANDICE TORRES</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FRANK CALISTRO</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANNY GUTIERREZ</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NAVED QURESHI</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>NAVED QURESHI</PersonNm>
        <USAddress>
          <AddressLine1Txt>2275 HUNTINGTON DRIVE</AddressLine1Txt>
          <CityNm>SAN MARINO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91108</ZIPCd>
        </USAddress>
        <PhoneNum>6269938579</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTINTEREST ON BANK ACCOUNT 580</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY DONATIONS GRANTEE VARIOUS RELATIONSHIP VARIOUS DONATIONS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTDONATION 4,550GIFT 2,971LODGING 658MEETINGS 1,510OFFICE SUPPLIES 5,880STAFF MOTIVATION 11,450UNIFORM 304LEGAL DEFENSE FUND 15,869ATTORNEY FEES 14,442</ExplanationTxt>
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