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    <ReturnTs>2024-05-14T20:36:41Z</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
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      <PreparerFirmEIN>821596511</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>H AND R BLOCK</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>340 PACIFIC AVE N</AddressLine1Txt>
        <CityNm>MONMOUTH</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97361</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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      <EIN>812876526</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CODY SIPES MEMORIAL FUND</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>CODY</BusinessNameControlTxt>
      <PhoneNum>5418919812</PhoneNum>
      <USAddress>
        <AddressLine1Txt>11251 CRYSTAL SPRINGS RD</AddressLine1Txt>
        <CityNm>KLAMATH FALLS</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97603</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DEANNA SIPES</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>5418919812</PhoneNum>
      <SignatureDt>2024-05-09</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
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    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>DEANNA</PersonFirstNm>
        <PersonLastNm>SIPES</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Cynthia Wigget</PreparerPersonNm>
      <PTIN>P00426387</PTIN>
      <PhoneNum>5036060898</PhoneNum>
      <PreparationDt>2024-05-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.CODYSIPES.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="1">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>78205</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>21105</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>3</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="2">57097</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>42656</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>14441</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>35549</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>26200</GrantsAndSimilarAmountsPaidAmt>
      <PrintingPublicationsPostageAmt>423</PrintingPublicationsPostageAmt>
      <TotalExpensesAmt>26623</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>8926</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>26181</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>35107</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>26181</BOYAmt>
        <EOYAmt>35107</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>26181</BOYAmt>
        <EOYAmt>35107</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>26181</BOYAmt>
        <EOYAmt>35107</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROVIDING FINANCIAL SUPPORT TO THE YOUTH IN KLAMATH COUNTY</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>GAVE BACK TO 21 INDIVIDUALS AND 2 YOUTH CLUBS IN THE FORM OF SCHOLARSHIPS, MEDICAL EXPENSES COVERAGE,SPORTS SPONSORSHIP, AND SUPPORTED YOUTH PROJECTS IN 4H AND ROTARY CLUBS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>26200</GrantsAndAllocationsAmt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIRK SIPES</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEANNA SIPES</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMY PALAZZOLO</PersonNm>
        <TitleTxt>EVENT CORDINATOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANTHONY GORDON</PersonNm>
        <TitleTxt>TRACK ORGANIZER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>OR</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>DEANNA SIPES</PersonNm>
        <USAddress>
          <AddressLine1Txt>11251 CRYSTAL SPRINGS RD</AddressLine1Txt>
          <CityNm>Klamath Falls</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97603</ZIPCd>
        </USAddress>
        <PhoneNum>5418919812</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>
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    <IRS990ScheduleA documentId="1">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>48930</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>13658</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>49974</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>78799</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>73036</CurrentTaxYearAmt>
        <TotalAmt>264397</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>48930</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>13658</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>49974</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>78799</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>73036</CurrentTaxYearAmt>
        <TotalAmt>264397</TotalAmt>
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      <PublicSupportTotal509Amt>264397</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearAmt>3</CurrentTaxYearAmt>
        <TotalAmt>3</TotalAmt>
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      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearAmt>3</CurrentTaxYearAmt>
        <TotalAmt>3</TotalAmt>
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      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>48930</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>13658</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>49974</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>78799</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>73039</CurrentTaxYearAmt>
        <TotalAmt>264400</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
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      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <FundraisingEventInformationGrp>
        <Event1Nm>CODY SIPES MEMORIAL RACE</Event1Nm>
        <GrossReceiptsEvent1Amt>57097</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>57097</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>5967</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>11380</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>25309</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>57097</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>57097</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>5967</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>11380</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>25309</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>42656</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>14441</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <GamingInformationGrp>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
      </GamingInformationGrp>
      <LicensedInd>false</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>26200.00 OF SUPPORT CONSISTED OF HELPING 21 INDIVIDUAL YOUTH AND 2 YOUTH CLUBS IN THE FORM OF SCHOLARSHIPS, MEDICAL SUPPORT, PROJECT SUPPORT, AND SPONSORSHIPS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM G PART II LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>TICKET SALES: 19,868.00 RACE FEES &amp; CAMPING: 11,241.00 CONCESSIONS: 18,516.00 RAFFLE: 2306.00 IN KIND RAFFLE ITEMS: 5166.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM G PART II LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>INSURANCE, ADVERTISING, TROPHIES, SECURITY FOR EVENT, CONCESSION FOOD, IN KIND EXPENSES</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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</Return>
