﻿<?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">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-08-20T07:43:00-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>582647076</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>RESJ PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2330 PATRICK HENRY PARKWAY STE 100</AddressLine1Txt>
        <CityNm>MCDONOUGH</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>30253</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>203216872</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>POLICE BENEVOLENT FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>POLI</BusinessNameControlTxt>
      <PhoneNum>7703895391</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2155 HIGHWAY 42 S</AddressLine1Txt>
        <CityNm>MCDONOUGH</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>30252</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CHRIS SKINNER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7703895391</PhoneNum>
      <SignatureDt>2024-06-30</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DANIEL O CLUM</PreparerPersonNm>
      <PTIN>P00031060</PTIN>
      <PhoneNum>7704747703</PhoneNum>
      <PreparationDt>2024-07-30</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="8">
    <IRS990 documentId="RetDoc1" referenceDocumentId="RetDoc6">
      <PrincipalOfficerNm>CHRIS SKINNER</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>2155 HWY 42 S</AddressLine1Txt>
        <CityNm>MCDONOUGH</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>30252</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>751562</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.PBFI.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2005</FormationYr>
      <LegalDomicileStateCd>GA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE ORGANIZATION IS ORGANIZED FOR CHARITABLE AND BENEVOLENT PURPOSES TO DEFEND HUMAN AND CIVIL RIGHTS OF LAW ENFORCEMENT OFFICERS AND PROVIDE RELIEF FOR FAMILIES OF LAW ENFORCEMENT OFFICERS THAT ARE SLAIN IN THE LINE OF DUTY, AS WELL AS OTHER SERVICES.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>6</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>0</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>6</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>84571</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>386689</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>113772</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>150723</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>102435</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>195354</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>300778</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>732766</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>251379</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>261552</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>12956</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>125403</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>150443</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>376782</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>411995</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-76004</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>320771</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>534075</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>854846</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>150081</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>150081</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>383994</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>704765</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE ORGANIZATION IS ORGANIZED FOR CHARITABLE AND BENEVOLENT PURPOSES TO DEFEND HUMAN AND CIVIL RIGHTS OF LAW ENFORCEMENT OFFICERS AND PROVIDE RELIEF FOR FAMILIES OF LAW ENFORCEMENT OFFICERS THAT ARE SLAIN IN THE LINE OF DUTY, AS WELL AS OTHER SERVICES.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>266039</ExpenseAmt>
      <Desc>THE FUNDS RAISED BY THE POLICE BENEVOLENT FOUNDATION ARE USED IN PART TO PAY FOR THE INSURANCE PREMIUMS AND INSURANCE DEDUCTIBLES THAT PROVIDE FUNDS TO REPLACE THE SALARIES OF FALLEN OFFICERS. FUNDS ARE PAID DIRECTLY FROM AN INSURANCE COMPANY TO THE BENEFICIARIES FOR THE LAW ENFORCEMENT OFFICERS WHO ARE MEMBERS OF THE SOUTHERN STATES PBA.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>32000</ExpenseAmt>
        <Desc>THE FOUNDATION COLLECTS FUNDS THAT ARE USED TO SUPPLEMENT THE TUITION AND FEES OF STUDENTS WHO ARE ATTENDING A COLLEGE OR UNIVERSITY OF THEIR CHOICE. THESE FUNDS ARE AVAILABLE FOR ANY STUDENT WHO IS PURSUING A DEGREE IN CRIMINOLOGY REGARDLESS OF LAW ENFORCEMENT AFFILIATION, AND THEY ARE ALSO AVAILABLE FOR THE CHILDREN OF LAW ENFORCEMENT OFFICERS THAT ARE MEMBERS OF THE PBA, REGARDLESS OF THEIR DEGREE CHOICE. IN 2015, APPLICANTS WERE SELECTED BY A REVIEW COMMITTEE THAT AWARDED STUDENT SCHOLARSHIPS TO THE STUDENT'S CHOSEN SCHOOLS.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>79552</ExpenseAmt>
        <Desc>OFFICERS THAT HAVE BEEN KILLED, INJURED OR HAVE SEVERE ILLNESS THAT HAS INHIBITED THEIR ABILITY TO WORK AND SUPPORT THEIR FAMILIES ARE SUPPORTED BY CONTRIBUTIONS TO THIS FUND. A PORTION OF FUNDS BROUGHT IN ARE USED TO FUND SEMINARS SPONSORED BY THE PDF FOR PTSD/PCIS (POST-TRAUMATIC STRESS DISORDER AND POST CRITICAL INCIDENT SEMINAR)EVERY DOLLAR IS COLLECTED FROM MEMBERS OF THE GENERAL PUBLIC WHO HAVE MADE THE CHOICE TO SUPPORT THIS CAUSE. DONATIONS FROM THIS FUND WERE DISTRIBUTED TO FAMILIES OF FALLEN LAW ENFORCEMENT OFFICERS.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <Desc>PTSD SEMINARS WERE PUT ON FOR: LAW ENFORCEMENT OFFICERS AND FAMILIES IN NC, SC, VA &amp; AL.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalProgramServiceExpensesAmt>377591</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc8">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc2">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc2">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc2">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc2">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc2">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc2">false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc2">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc2">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc2">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc2">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc2">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc2">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc2">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc3">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc3">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc3">false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc4">false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc4">true</GrantsToIndividualsInd>
      <ScheduleJRequiredInd referenceDocumentId="RetDoc5">true</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd referenceDocumentId="RetDoc7">false</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="RetDoc7">true</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd referenceDocumentId="RetDoc7">false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd referenceDocumentId="RetDoc7">false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>6</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>0</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>GA</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>SC</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>AL</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>AR</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>TN</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>NC</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>VA</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>MS</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>WYANE TUBB</PersonNm>
        <PhoneNum>7703895391</PhoneNum>
        <USAddress>
          <AddressLine1Txt>2155 HWY 42 S</AddressLine1Txt>
          <CityNm>MCDONOUGH</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30252</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOSEPH NAIA</PersonNm>
        <TitleTxt>SECRETARY/TR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DONALD SCOTT</PersonNm>
        <TitleTxt>V.P.</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRIS SKINNER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID SODERBERG</PersonNm>
        <TitleTxt>SENIOR V.P.</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOSEPH WOLOSZYN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JACK ROBERTS</PersonNm>
        <TitleTxt>CEO</TitleTxt>
        <FormerOfcrDirectorTrusteeInd>X</FormerOfcrDirectorTrusteeInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>true</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <GovernmentGrantsAmt>386689</GovernmentGrantsAmt>
      <TotalContributionsAmt>386689</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>PROGRAM SERVICE REVENUE</Desc>
        <TotalRevenueColumnAmt>150723</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>150723</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>150723</TotalProgramServiceRevenueAmt>
      <FundraisingGrossIncomeAmt>214150</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>18796</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>195354</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>732766</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>150723</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>261552</TotalAmt>
        <ProgramServicesAmt>261552</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>9500</TotalAmt>
        <ManagementAndGeneralAmt>9500</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>128767</TotalAmt>
        <ProgramServicesAmt>116039</ProgramServicesAmt>
        <FundraisingAmt>12728</FundraisingAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>2820</TotalAmt>
        <ManagementAndGeneralAmt>2820</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>1442</TotalAmt>
        <ManagementAndGeneralAmt>1442</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <TravelGrp>
        <TotalAmt>1106</TotalAmt>
        <ManagementAndGeneralAmt>1106</ManagementAndGeneralAmt>
      </TravelGrp>
      <OtherExpensesGrp>
        <Desc>OTHER EXPENSE</Desc>
        <TotalAmt>3000</TotalAmt>
        <ManagementAndGeneralAmt>3000</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>BANK CHARGES</Desc>
        <TotalAmt>1896</TotalAmt>
        <ManagementAndGeneralAmt>1896</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>DUES</Desc>
        <TotalAmt>1200</TotalAmt>
        <ManagementAndGeneralAmt>1200</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>LICENSES/TAXES</Desc>
        <TotalAmt>473</TotalAmt>
        <ManagementAndGeneralAmt>473</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>239</TotalAmt>
        <ManagementAndGeneralAmt>11</ManagementAndGeneralAmt>
        <FundraisingAmt>228</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>411995</TotalAmt>
        <ProgramServicesAmt>377591</ProgramServicesAmt>
        <ManagementAndGeneralAmt>21448</ManagementAndGeneralAmt>
        <FundraisingAmt>12956</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>534075</BOYAmt>
        <EOYAmt>854846</EOYAmt>
      </CashNonInterestBearingGrp>
      <TotalAssetsGrp>
        <BOYAmt>534075</BOYAmt>
        <EOYAmt>854846</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>150081</BOYAmt>
        <EOYAmt>150081</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>150081</BOYAmt>
        <EOYAmt>150081</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>370501</BOYAmt>
        <EOYAmt>425483</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>13493</BOYAmt>
        <EOYAmt>279282</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>383994</BOYAmt>
        <EOYAmt>704765</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>534075</BOYAmt>
        <EOYAmt>854846</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>320771</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>true</FederalGrantAuditRequiredInd>
      <FederalGrantAuditPerformedInd>true</FederalGrantAuditPerformedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc8">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>253051</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>326159</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>152647</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>187395</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>600839</CurrentTaxYearAmt>
        <TotalAmt>1520091</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>253051</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>326159</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>152647</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>187395</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>600839</CurrentTaxYearAmt>
        <TotalAmt>1520091</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>1520091</PublicSupportTotal170Amt>
      <TotalSupportAmt>1520091</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>1368651</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc2">
      <TotalRevEtcAuditedFinclStmtAmt>751562</TotalRevEtcAuditedFinclStmtAmt>
      <OtherRevenueAmt>18796</OtherRevenueAmt>
      <RevenueNotReportedAmt>18796</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>732766</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>732766</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>430791</TotExpnsEtcAuditedFinclStmtAmt>
      <OtherExpensesIncludedAmt>18796</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>18796</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>411995</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>411995</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XI, LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>EVENT EXPENSE 18,796</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XII, LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>EVENT EXPENSE 18,796</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>FALLEN OFFICER</Event1Nm>
        <GrossReceiptsEvent1Amt>214150</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>214150</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>18796</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>214150</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>214150</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>18796</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>18796</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>195354</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc4">
      <GrantRecordsMaintainedInd>false</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>DONATIONS TO FAMILIES</GrantTypeTxt>
        <CashGrantAmt>79552</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>INSURANCE PREMIUMS</GrantTypeTxt>
        <CashGrantAmt>150000</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>SCHOLARSHIPS</GrantTypeTxt>
        <CashGrantAmt>32000</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="RetDoc5">
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JACK ROBERTS</PersonNm>
        <TitleTxt>CEO</TitleTxt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS ORGANIZED FOR CHARITABLE AND BENEVOLENT PURPOSES TO DEFEND HUMAN AND CIVIL RIGHTS OF LAW ENFORCEMENT OFFICERS AND PROVIDE RELIEF FOR FAMILIES OF LAW ENFORCEMENT OFFICERS THAT ARE SLAIN IN THE LINE OF DUTY, AS WELL AS OTHER SERVICES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>PTSD SEMINARS WERE PUT ON FOR: LAW ENFORCEMENT OFFICERS AND FAMILIES IN NC, SC, VA &amp; AL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE IRS FORM 990 IS AVAILABLE TO ALL EMPLOYEES, BOARD OF DIRECTORS AND THE GENERAL PUBLIC, UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATIONS GOVERNING DOCUMENTS, SUCH AS ARTICLES OF INCORPORATION, CONSTITUTION AND BY-LAWS, IRS DESIGNATION LETTER AND IRS FORM 990 ARE AVAILABLE TO ANYONE ASKING TO REVIEW THEM.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>SHARED EMPLOYEE SALARIES 116,039 0 12,728</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>EVENT EXPENSE 18,796 EVENT EXPENSE -18,796</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc7">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>SOUTHERN STATES PBA</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>2155 HIGHWAY 42 S</AddressLine1Txt>
          <CityNm>MCDONOUGH</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30252</ZIPCd>
        </USAddress>
        <EIN>592825130</EIN>
        <PrimaryActivitiesTxt>MEMB ASSOC</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>GA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C5</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>