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    <ReturnTs>2024-12-03T10:57:24Z</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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      <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>2024-12-02</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <GrantsAndSimilarAmountsPaidAmt>35836</GrantsAndSimilarAmountsPaidAmt>
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      <ExcessOrDeficitForYearAmt>28253</ExcessOrDeficitForYearAmt>
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      <NetAssetsOrFundBalancesEOYAmt>71136</NetAssetsOrFundBalancesEOYAmt>
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      <PrimaryExemptPurposeTxt>Charitable giving to the San Marcos community</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>
        <GrantsAndAllocationsAmt>65</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Charitable giving to promote and enhance the relationship between the San Marcos community and the San Marcos Police Dept through activities and projects designed to strengthen the overall operation of the SMPD</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>32406</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Blue Angel program provides needed funds to officers and families of officers in need</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Mary Alice Debow</PersonNm>
        <TitleTxt>Vice-Chair</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Nico Costilla</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
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        <TitleTxt>Secretary</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Margaret Zarate</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
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      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
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      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
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      <StatesWhereCopyOfReturnIsFldCd>TX</StatesWhereCopyOfReturnIsFldCd>
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        <PersonNm>Charlotte Lund</PersonNm>
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          <CityNm>San Marcos</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
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      <OperateHospitalInd>false</OperateHospitalInd>
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      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
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      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation" documentName="ReasonableCauseExplanation">
      <ExplanationTxt>A turnover in the organization's leadership caused us to miss filing our 990 in 2023. The person who previously handled our federal filings left the organization and a new person was only recently appointed to file the 2023 form 990 ex.5127532133</ExplanationTxt>
    </ReasonableCauseExplanation>
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