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    <ReturnTs>2024-11-13T17:02:29-08:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>911686801</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Griffiths Dreher &amp; Evans PS CPAs</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>408 N Mullan Rd</AddressLine1Txt>
        <CityNm>Spokane Valley</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>99206</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>916031598</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Spokane New Car Dealers Association</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>CO Donald A Kellman</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SPOK</BusinessNameControlTxt>
      <PhoneNum>5093258717</PhoneNum>
      <USAddress>
        <AddressLine1Txt>620 S Washington</AddressLine1Txt>
        <CityNm>Spokane</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>99204</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Donald A Kellman</PersonNm>
      <PersonTitleTxt>Executive Director</PersonTitleTxt>
      <SignatureDt>2024-11-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Eric Blazekovic CPA PFS CVA</PreparerPersonNm>
      <PTIN>P02191710</PTIN>
      <PhoneNum>5093264054</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>16050</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>16050</MembershipDuesAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>16050</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>44000</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>1461</OtherExpensesTotalAmt>
      <TotalExpensesAmt>45461</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-29411</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>41222</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>11811</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>39082</BOYAmt>
        <EOYAmt>8865</EOYAmt>
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        <BOYAmt>2946</BOYAmt>
        <EOYAmt>2946</EOYAmt>
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        <EOYAmt>11811</EOYAmt>
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        <BOYAmt>806</BOYAmt>
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        <BOYAmt>41222</BOYAmt>
        <EOYAmt>11811</EOYAmt>
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      <PrimaryExemptPurposeTxt>Trade association aimed at promoting sales of new automobiles.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>As a 501(c)(6) the association is a business league devoted to improving business conditions in the new car industry. The association promoted the sales of new automobiles by holding educational conferences of the association's members, who are engaged in the new car industry.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Ray Kish</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Mark Waltermire</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Shayne Goff</PersonNm>
        <TitleTxt>President</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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        <PersonNm>Donald A Kellman DAK PC</PersonNm>
        <TitleTxt>Executive Direc</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <ExpenseAccountOtherAllwncAmt>44000</ExpenseAccountOtherAllwncAmt>
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      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
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      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentId="IRS990ScheduleC">true</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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        <PersonNm>Donald A Kellman</PersonNm>
        <USAddress>
          <AddressLine1Txt>620 S Washington Street</AddressLine1Txt>
          <CityNm>Spokane</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>99204</ZIPCd>
        </USAddress>
        <PhoneNum>5093258717</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
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      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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      <SubstantiallyAllDuesNondedInd>false</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>false</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Travel and Conferences $452</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>Bank Service Charges $240</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>Meals &amp; Entertainment $225</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>Dues and Subscriptions $206</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>Computer &amp; Internet $193</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>Interest Expense $67</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.7</FormAndLineReferenceDesc>
        <ExplanationTxt>Automobilie Expenses $32</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.8</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Supplies $26</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.9</FormAndLineReferenceDesc>
        <ExplanationTxt>License &amp; Permits $20</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1011</FormAndLineReferenceDesc>
        <ExplanationTxt>Prepaid Expenses and Deferred Charges - Beginning $2946 Prepaid Expenses and Deferred Charges - Ending $2946</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Credit Card - Beginning $806 Credit Card - Ending $0</ExplanationTxt>
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        <FormAndLineReferenceDesc>Personal Benefit Contract</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization did not directly or indirectly pay premiums on a personal benefit contract during the year.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Compensation of Officers, Directors, etc.</FormAndLineReferenceDesc>
        <ExplanationTxt>Donald A. Kellman is the executive director and payments are made to his business entity Donald A. Kellman, PC. No 1099-Misc has been filed as Donald A. Kellman, PC is a corporation.</ExplanationTxt>
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