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    <ReturnTs>2025-09-02T01:11:40Z</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>742877434</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SAN MARCOS COMMUNITY AND POLICE ASSOCIATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SANM</BusinessNameControlTxt>
      <PhoneNum>5127532133</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2300 IH 35 South</AddressLine1Txt>
        <CityNm>San Marcos</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>78666</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Richard Gibbens</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>5127532133</PhoneNum>
      <SignatureDt>2025-09-01</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <TotalRevenueAmt>70394</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>76338</GrantsAndSimilarAmountsPaidAmt>
      <TotalExpensesAmt>76338</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-5944</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>42883</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>36939</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>42883</BOYAmt>
        <EOYAmt>69786</EOYAmt>
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        <BOYAmt>42883</BOYAmt>
        <EOYAmt>69786</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Charitable giving</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Blue Santa program provides toys and other gifts to members of the San Marcos community through the San Marcos police dept</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>39500</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Blue Angel program provides needed funds to officers and families of officers in need</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>10544</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Charitable giving to promote and enhance the relationship between the San Marcos community and the San Marcos Police Dept through activites and projects designed to strengthen the overall operation of the SMPD</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>26293</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>76337</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Monty Parker</PersonNm>
        <TitleTxt>Chairman</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Nico Costillo</PersonNm>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Richard Gibbens</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
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      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
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      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>TX</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Charlotte Lund</PersonNm>
        <USAddress>
          <AddressLine1Txt>2300 IH 35</AddressLine1Txt>
          <CityNm>San Marcos</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>78666</ZIPCd>
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        <PhoneNum>5127532133</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
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      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
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      <FiledScheduleAInd>true</FiledScheduleAInd>
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        <CurrentTaxYearAmt>70394</CurrentTaxYearAmt>
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        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
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        <TotalAmt>132833</TotalAmt>
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      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
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      <GrossInvestmentIncome509Grp>
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        <TotalAmt>0</TotalAmt>
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      <InvestmentIncomeAndUBTIGrp>
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        <TotalAmt>0</TotalAmt>
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      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
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      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsPY509Ind>X</ThirtyThrPctSuprtTestsPY509Ind>
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    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation" documentName="ReasonableCauseExplanation">
      <ExplanationTxt>The San Marcos Community and Police Association has gone through some changes in our leadership positions in the past few years, including the treasurer position. For this reason, we failed to file timely Form 990-EZ for years 2023 and 2024. I am working to correct this situation. I completed filing the 2023 form, but the association was assessed fines for our late filing. I am requesting that all fines and/or fees be waived. I am now submitting the 2024 form and request that any fines/late fees/or other costs be waived. Thank you for your assistance.</ExplanationTxt>
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