﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-03-01T17:52:19-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>431994776</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Bryan D Copas CPA A Prof Corp</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>631 Del Monte Drive</AddressLine1Txt>
        <CityNm>Hollister</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>950237213</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>942934138</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Atherton Police Activities League</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ATHE</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>80 Fair Oaks Lane</AddressLine1Txt>
        <CityNm>Atherton</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>940273809</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Jennifer Frew</PersonNm>
      <PersonTitleTxt>Sect &amp; Treasure</PersonTitleTxt>
      <PhoneNum>6507520503</PhoneNum>
      <SignatureDt>2024-02-12</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Jennifer</PersonFirstNm>
        <PersonLastNm>Frew</PersonLastNm>
      </PersonFullName>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Bryan D Copas</PreparerPersonNm>
      <PTIN>P00266156</PTIN>
      <PhoneNum>8316350197</PhoneNum>
      <PreparationDt>2024-03-01</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <OOBSecurityVerificationCd>00</OOBSecurityVerificationCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>172194</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>172185</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>9</InvestmentIncomeAmt>
      <TotalRevenueAmt>172194</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>150000</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>475</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>3315</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>5647</OtherExpensesTotalAmt>
      <TotalExpensesAmt>159437</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>12757</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>85473</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>98230</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>85473</BOYAmt>
        <EOYAmt>98230</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>85473</BOYAmt>
        <EOYAmt>98230</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>85473</BOYAmt>
        <EOYAmt>98230</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Community &amp; Youth Participation</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The Organization supports various community programs such as D.A.R.E. and youth athletic programs to encourage high school students to remain in school and drug free.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>30000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>31826</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The Organization provides public safety equipment, funding for public safety equipment, or both to help local communities with public safety needs.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>120000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>123821</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>155647</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Steve McCulley</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Dan Larsen</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jennifer Frew</PersonNm>
        <TitleTxt>Sect &amp; Treasurer</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>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Jennifer Frew</PersonNm>
        <USAddress>
          <AddressLine1Txt>80 Fair Oaks Lane</AddressLine1Txt>
          <CityNm>Atherton</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>940273809</ZIPCd>
        </USAddress>
        <PhoneNum>6507520503</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="990A">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>120190</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>82170</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>82170</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>48408</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>172185</CurrentTaxYearAmt>
        <TotalAmt>505123</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>120190</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>82170</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>82170</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>48408</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>172185</CurrentTaxYearAmt>
        <TotalAmt>505123</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>505123</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>18</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>10</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>10</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>9</CurrentTaxYearAmt>
        <TotalAmt>54</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>18</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>10</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>10</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>9</CurrentTaxYearAmt>
        <TotalAmt>54</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>2500</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>2500</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>122708</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>82180</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>82180</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>48415</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>172194</CurrentTaxYearAmt>
        <TotalAmt>507677</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99500</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99430</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <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>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity Scholarship check sent to college Grantee Siana Barker Street 1259 Madera Avenue City, State, Zip Menlo Park, CA 94025Relationship None Amount 5,000Activity Scholarship check sent to college Grantee Ada Yi Ju Cai Street 1036 Tehama Avenue City, State, Zip Menlo Park, CA 94025Relationship None Amount 5,000Activity Scholarship check sent to college Grantee Aiden Deffner Street 2057 Greenwood Avenue City, State, Zip San Carlos, CA 94070Relationship None Amount 5,000Activity Scholarship check sent to college Grantee Mohammed Amir Khabaza Street 2194 Capitol Avenue City, State, Zip East Palo Alto, CA 94303Relationship None Amount 5,000Activity Scholarship check sent to college Grantee Rycklon Stephens Jr Street 2512 Hazelwood Way City, State, Zip East Palo Alto, CA 94303Relationship None Amount 5,000Activity Scholarship check sent to college Grantee Helena Warner Street 43 Parker Avenue City, State, Zip Atherton, CA 94027Relationship None Amount 5,000Activity Donation to acquire public safety equipment Grantee Town of Atherton Street 80 Fair Oaks Lane City, State, Zip Atherton, CA 94027Relationship None Amount 120,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountPublic Safety Equipment 3,821Community Programs 1,826</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>