﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-14T13:45:49-08:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>932841092</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FISHMAN GELLER &amp; STEPANIAN LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>150 E Colorado Blvd Suite 210</AddressLine1Txt>
        <CityNm>Pasadena</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91105</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>272717583</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>POLICE AND WORKING K-9 FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>POLI</BusinessNameControlTxt>
      <PhoneNum>6503770708</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 620629</AddressLine1Txt>
        <CityNm>WOODSIDE</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94062</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LOUISE VELAZQUEZ TULLY</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2025-11-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Steven E Fishman</PreparerPersonNm>
      <PTIN>P00249334</PTIN>
      <PhoneNum>6267930909</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="TransfersPersonalBenefitsContr IRS990ScheduleO BinaryAttachment.1" softwareId="24020490" softwareVersionNum="2024v5.2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.PAWK9.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>5191</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>1825</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>14</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <GrossSalesOfInventoryAmt>3352</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>232</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>3120</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>4959</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2334</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>2125</OtherExpensesTotalAmt>
      <TotalExpensesAmt>4459</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>500</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>148779</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>149279</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>148779</BOYAmt>
        <EOYAmt>149279</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>148779</BOYAmt>
        <EOYAmt>149279</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>148779</BOYAmt>
        <EOYAmt>149279</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>The Police and Working K-9 Foundation works with local communities and law enforcement agencies in California to provide education, safety equipment and training for K-9 teams. We provide heat alarms for patrol cars, a K-9 Emergency Medicine Course and custom Cover Your K-9 Trauma kits. We maintain an important Cover Your K9 Retired K-9 Emergency Care Fund to provide emergency medical care to retired K-9s.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The Police and Working K-9 Foundation Cover Your K-9 program has provided essential safety equipment and training for law enforcement K-9 teams in Northern California since 2009.Although we have had challenges sourcing supplies for our kits during the pandemic and during these years with multiple wars in the world, our hardworking volunteers are able to continue to make our custom Cover Your K9 Trauma Kits, which are valued at over $300 and distribute them to K-9 teams in California. Since starting our K9 emergency medical training in 2011, over 1875 law enforcement K9 handlers from local, state and federal agencies have attended the life-saving training &amp; received K9 trauma kits. We are proud that our Cover Your Trauma Kits and advanced training have saved the lives of several K-9s over the past few years. We plan to offer our K-9 Emergency Medicine Course again in 2025.When police dogs retire they go to live with their handler and become part of the family. The responsibility for their ongoing care and any medical emergencies falls to the handler. We believe that these K9s who have served and protected us so bravely deserve much better in their golden years. To help them we have a special Retired K-9 Emergency Care Fund to assist with up to $1000 toward emergency care. We have learned that many of the elderly police dogs have developed spinal problems due to the demands placed on their bodies from many years of service. To assist those K9s with walking, we have program to provide these retired K9 heroes with specialized low profile mobility Help Em Up Harnesses to assist them with maintaining their daily activities and quality of life.We lost our primary sponsor due to the economic challenges of the pandemic and look forward to finding new sponsors to assist us with our mission going forward. We appreciate the continuing support of our donors and volunteers with providing support to assist our K-9 Heroes.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>4607</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>4607</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LOUISE VELAZQUEZ TULLY</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>18.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>OFFICER ALEX JOSE</PersonNm>
        <TitleTxt>Chairman</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHELE HANSEN</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>LOUISE VELAZQUEZ TULLY</PersonNm>
        <USAddress>
          <AddressLine1Txt>411 BOREL AVE 500</AddressLine1Txt>
          <CityNm>SAN MATEO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94402</ZIPCd>
        </USAddress>
        <PhoneNum>6506525650</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="IRS990ScheduleA" softwareId="24020490" softwareVersionNum="2024v5.2">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>47032</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>21043</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>9343</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>9343</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1825</CurrentTaxYearAmt>
        <TotalAmt>88586</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>47032</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>21043</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>9343</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>9343</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1825</CurrentTaxYearAmt>
        <TotalAmt>88586</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>0</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>88586</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus2YearsAmt>43</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>43</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>14</CurrentTaxYearAmt>
        <TotalAmt>100</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>88686</TotalSupportAmt>
      <PublicSupportCY170Pct>0.99890</PublicSupportCY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $2027</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>WEB SITE DESIGN $86</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK CHARGES $12</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>