﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-15T19:23:57-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>204028013</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HAGA KOMMER LTD</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1505 E MISSOURI AVE STE 100</AddressLine1Txt>
        <CityNm>PHOENIX</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85014</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>260444510</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MESA POLICE ASSOCIATION OFFICER</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ASSISTANCE FUND</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>MESA</BusinessNameControlTxt>
      <PhoneNum>4806444320</PhoneNum>
      <USAddress>
        <AddressLine1Txt>456 N VINEYARD SUITE 1</AddressLine1Txt>
        <CityNm>MESA</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85201</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MICHAEL BLAKE MCCLURE</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <SignatureDt>2024-11-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>HOWARD M ZIPSER</PreparerPersonNm>
      <PTIN>P00280583</PTIN>
      <PhoneNum>6022795050</PhoneNum>
      <PreparationDt>2024-11-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>82268</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>82268</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>82268</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>7175</SalariesOtherCompEmplBnftAmt>
      <OtherExpensesTotalAmt>76720</OtherExpensesTotalAmt>
      <TotalExpensesAmt>83895</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-1627</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>28548</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>26921</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>27650</BOYAmt>
        <EOYAmt>26051</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>1218</BOYAmt>
        <EOYAmt>870</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>28868</BOYAmt>
        <EOYAmt>26921</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>320</BOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>28548</BOYAmt>
        <EOYAmt>26921</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROVIDE FINANCIAL AND OTHER ASSISTANCE NEEDED TO FALLEN OR INJURED POLICE OFFICERS AND THEIR FAMILIES AND PROMOTE COOPERATION WITH OUR COMMUNITY BY TAKING PART IN CHARITABLE ACTIVITIES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ORGANIZE, PROMOTE AND IMPLEMENT FUNDRAISING ACTIVITIES THAT WILL ALLOW THE OAF TO COMPLETE ITS MISSION.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>36332</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>36332</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEVIN BAILEY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>2400</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAYLA GALBRAITH</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1680</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL BLAKE MCCLURE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1895</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ASHLEY ESPINOZA</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1200</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>MESA POLICE ASSOC</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>OFFICER ASSISTANCE FUND</BusinessNameLine2Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>123 N CENTENNIAL WAY</AddressLine1Txt>
          <AddressLine2Txt>207</AddressLine2Txt>
          <CityNm>MESA</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>85201</ZIPCd>
        </USAddress>
        <PhoneNum>4806444320</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="RetDoc5">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>29420</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>112366</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>79884</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>36682</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>82268</CurrentTaxYearAmt>
        <TotalAmt>340620</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>29420</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>112366</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>79884</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>36682</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>82268</CurrentTaxYearAmt>
        <TotalAmt>340620</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>8188</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>332432</PublicSupportTotal170Amt>
      <TotalSupportAmt>340620</TotalSupportAmt>
      <PublicSupportCY170Pct>0.97600</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.97230</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF TOURNAMENT</Event1Nm>
        <GrossReceiptsEvent1Amt>44203</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>44203</CharitableContriEvent1Amt>
        <Event2Nm>BASKETBALL EVEN</Event2Nm>
        <GrossReceiptsEvent2Amt>7500</GrossReceiptsEvent2Amt>
        <CharitableContriEvent2Amt>7500</CharitableContriEvent2Amt>
        <GrossReceiptsTotalAmt>51703</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>51703</CharitableContributionsTotAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>GOLF TOURNAMENT FACILITY EXPENSES 8,822 EVENT PLANNER 5,000 FEES 240 OUTSIDE SERVICES 11,681 BASKETBALL EVENT FACILITY EXPENSES 12,602 POKER TOURNAMENT EQUIPMENT RENTAL 77 OUTSIDE SERVICES 1,584 EXPENSES CONFERENCES/MEETINGS 34 OFFICER SUPPORT 36,332 NON-INVESTMENT DEPRECIATION 348 TOTAL 76,720</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>2,475 2,475 LESS ACCUMULATED DEPRECIATION 1,257 1,605 TOTAL 1,218 870</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS PAYABLE 320 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE FINANCIAL AND OTHER ASSISTANCE NEEDED TO FALLEN OR INJURED POLICE OFFICERS AND THEIR FAMILIES AND PROMOTE COOPERATION WITH OUR COMMUNITY BY TAKING PART IN CHARITABLE ACTIVITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>