﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2024v5.2" xmlns="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-12T01:47:31Z</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>431871840</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>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <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>2025-05-14</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Cynthia Wigget</PreparerPersonNm>
      <PTIN>P00426387</PTIN>
      <PhoneNum>8004725625</PhoneNum>
      <PreparationDt>2025-11-11</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="4" referenceDocumentId="3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.CODYSIPES.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="1">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>79981</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>19882</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="2">60099</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>37422</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>22677</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>42559</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>37450</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>275</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>234</PrintingPublicationsPostageAmt>
      <TotalExpensesAmt>37959</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>4600</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>35107</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>39707</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>35107</BOYAmt>
        <EOYAmt>39707</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>35107</BOYAmt>
        <EOYAmt>39707</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>35107</BOYAmt>
        <EOYAmt>39707</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROVIDING FINANCIAL SUPPORT DIRECTLY TO THE YOUTH AND OTHER PROGRAMS THAT SUPPORT THEM IN KLAMATH COUNTY</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>9 EDUCATIONAL SCHOLARSHIPS 11,000.00, 3 MEDICAL SCHOLARSHIPS 16,500.00, 7 YOUTH SPORTS SPONSORSHIPS 3,200.00 ,8 ROTARY AND 4H SPONSORSHIPS 3,750.00, 1 CHILDRENS CAMP SPONSORSHIP 1,000.00,AND 2 CIVIC DONATIONS 2,000.00.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>37450</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>
      <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>
    </IRS990EZ>
    <IRS990ScheduleA documentId="1">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>13658</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>49974</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>78799</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>73036</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>76756</CurrentTaxYearAmt>
        <TotalAmt>292223</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>13658</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>49974</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>78799</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>73036</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>76756</CurrentTaxYearAmt>
        <TotalAmt>292223</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>292223</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus1YearAmt>3</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>3</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus1YearAmt>3</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>3</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>13658</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>49974</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>78799</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>73039</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>76756</CurrentTaxYearAmt>
        <TotalAmt>292226</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="2">
      <FundraisingEventInformationGrp>
        <Event1Nm>MEMORIAL RACE</Event1Nm>
        <GrossReceiptsEvent1Amt>60099</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>60099</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>5732</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>4522</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>27168</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>60099</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>60099</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>5732</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>4522</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>27168</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>37422</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>22677</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>SCHOLARSHIPS AND SUPPORT PROVIDED BREAKS DOWN TO $11,000 IN EDUCATIONAL SCHOLARSHIPS, $16,500 IN MEDICAL SUPPORT, $3,250 IN SPORTS SPONSORSHIPS,$3,750 IN ROTARY AND 4H &amp; FFA SPONSORSHIPS, $1,000 DONATION TO A CHILDRENS CAMP, &amp; $2,000 IN CIVIC DONATIONS FOR THE COMMUNITY WELL BEING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM G PART II LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>THIS AMOUNT CONSISTS OF TICKET SALES $21,612 CONCESSIONS $22,009 ENTRY FEES $10,810 CAMPING FEES $4,288 &amp; LIKE KIND DONATIONS RAFFLES $1,380</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM G PART II LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>INSURANCE FOR EVENT, ADVERTISING, CONCESSION FOOD, TROPHIES AND MERCHANDISE, AND IN KIND SUPPLIES TO PUT THE EVENT ON</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>