﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-08-27T10:31:37-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>934321607</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DIERDORFF CROOKS AND ASSOCIATES PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>336 S SHERMAN ST SUITE A</AddressLine1Txt>
        <CityNm>SPOKANE</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>99202</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>814690108</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SPOKANE POLICE FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SPOK</BusinessNameControlTxt>
      <PhoneNum>5098681662</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 9226</AddressLine1Txt>
        <CityNm>SPOKANE</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>99209</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CHERYL STEWART</PersonNm>
      <PersonTitleTxt>BOARD CHAIR</PersonTitleTxt>
      <PhoneNum>5098681662</PhoneNum>
      <SignatureDt>2024-08-26</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOHN F DIERDORFF</PreparerPersonNm>
      <PTIN>P00016264</PTIN>
      <PhoneNum>5093408187</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>WWW.SPOKANEPOLICEFOUNDATION.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>54213</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>16927</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>1</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041300001" fndrsngEventContriPrevRptAmt="4512">37285</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>5675</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>31610</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>48538</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1400</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>264</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>45701</OtherExpensesTotalAmt>
      <TotalExpensesAmt>47365</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>1173</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>67993</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>69166</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>74891</BOYAmt>
        <EOYAmt>69166</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>74891</BOYAmt>
        <EOYAmt>69166</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>6898</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>67993</BOYAmt>
        <EOYAmt>69166</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO SUPPORT THE ACTIVITIES OF THE SPOKANE POLICE DEPARTMENT, TO HELP LESSEN THE BURDEN OF GOVERNMENT, AND TO HELP COMBAT COMMUNITY DETERIORATION AND JUVENILE DELINQUENCY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE POLICE ACTIVITIES LEAGUE (PAL) ENGAGES YOUTH WITH SUMMER ACTIVITIES SUCH AS FLAG FOOTBALL, BASKETBALL, RUNNING, SOCCER, SWIMMING, AND BASEBALL. SCIENCE, TECHNOLOGY, ENGINEERING, AND MATH (STEM) ENRICHMENT ACTIVITIES AND LUNCH ARE PROVIDED AT EVERY SESSION. OFFICERS AND COMMUNITY VOLUNTEERS MENTOR PARTICIPATING YOUTH, PROVIDING POSITIVE ROLE MODELS AND REINFORCEMENT OF THE PROGRAM'S CORE VALUES. IN 2023 THE PROGRAM SERVED OVER 450 YOUTH PARTICIPANTS THROUGHOUT THE SUMMER.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>17130</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE FOUNDATION COLLECTED FUNDS FOR OUR COMMUNITY CARES PROGRAM. THIS PROGRAM IDENTIFIES AT-RISK FAMILIES THROUGH THEIR COMMUNITY OUTREACH DIVISION AND PROVIDES FUNDING FOR BASIC NEEDS, INCLUDING FOOD, UTILITIES, AND TRANSPORTATION. ADDITIONALLY, THE FOUNDATION HELPS PROVIDE FOOD AND GIFTS AT CHRISTMAS. MORE THAN 25 LOCAL FAMILIES AND 150 INDIVIDUALS WERE IMPACTED BY THIS PROGRAM IN 2023.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>16711</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SPD'S COMMUNITY OUTREACH DEPARTMENT PARTNERS WITH ORGANIZATIONS SUCH AS BIG BROTHERS/BIG SISTERS, LOCAL COMMUNITY CENTERS AND SCHOOLS AND THRIVE INTERNATIONAL TO IDENTIFY AND MENTOR AT-RISK YOUTH. THIS IS DONE THROUGH ONE-ON-ONE INTERACTIONS WITH POLICE OFFICERS THROUGH FUN AND ENGAGING ACTIVITIES. THE POLICE FOUNDATION PROVIDES FUNDS FOR THESE ACTIVITIES INCLUDING MEALS AND ENTERTAINMENT. MORE THAN 30 YOUTH WERE IMPACTED BY THIS PROGRAM IN 2023.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>3836</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SPOKANE POLICE FOUNDATION AND THRIVE INTERNATIONAL PARTNERED TO HOST A SOCCER CAMP FOR THE REGION'S REFUGEE POPULATION. THIS PROGRAM HOSTED OVER 50 YOUTH AND PROVIDED EQUIPMENT AND FOOD. OFFICERS HAD THE CHANCE TO SHARE A POSITIVE EXPERIENCE WITH A POPULATION THAT IS NEW TO OUR COMMUNITY AND BUILD STRONG RELATIONSHIPS FOR THE FUTURE.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>468</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>38145</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANETTE LARSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES MCDEVITT</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BECKI WHEELER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARIE PENCE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHERYL STEWART</PersonNm>
        <TitleTxt>BOARD CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>CHERYL STEWART</PersonNm>
        <USAddress>
          <AddressLine1Txt>4935 E TRENT AVE</AddressLine1Txt>
          <CityNm>SPOKANE</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>99212</ZIPCd>
        </USAddress>
        <PhoneNum>5098681662</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>40790</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>61955</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>41158</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>55563</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>54212</CurrentTaxYearAmt>
        <TotalAmt>253678</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>40790</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>61955</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>41158</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>55563</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>54212</CurrentTaxYearAmt>
        <TotalAmt>253678</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>111222</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>142456</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>3</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1</CurrentTaxYearAmt>
        <TotalAmt>8</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>253686</TotalSupportAmt>
      <PublicSupportCY170Pct>0.56150</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.49040</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <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>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>BREAKFAST WITH THE CHIEF</Event1Nm>
        <GrossReceiptsEvent1Amt>41797</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>4512</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>37285</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>2537</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>3138</FoodAndBeverageEvent1Amt>
        <GrossReceiptsTotalAmt>41797</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>4512</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>37285</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>2537</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>3138</FoodAndBeverageTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>5675</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>31610</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: SLECU SAVINGS. AMOUNT: 1.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: COMMUNITY ENGAGEMENT. AMOUNT: 20,549. DESCRIPTION: INSURANCE. AMOUNT: 1,310. DESCRIPTION: LICENSES &amp; PERMITS. AMOUNT: 157. DESCRIPTION: MERCHANT PROCESSING FEES. AMOUNT: 383. DESCRIPTION: OFFICER SUPPORT. AMOUNT: 3,663. DESCRIPTION: POLICE ACTIVITIES LEAGUE. AMOUNT: 17,130. DESCRIPTION: SPONSORSHIPS. AMOUNT: 2,000. DESCRIPTION: YOUTH &amp; POLICE INITIATIVE. AMOUNT: 468. DESCRIPTION: INFORMATION TECHNOLOGY. AMOUNT: 41. TOTAL TO FORM 990-EZ, LINE 16: 45,701.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 6,898. END OF YEAR AMOUNT: 0.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>