<?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>2024-05-29T13:16:52-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>455431567</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BEND ACCOUNTING PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>118 NW NEWPORT ST STE 300</AddressLine1Txt>
        <CityNm>BEND</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97703</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237376022</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BEND CITY POLICE ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BEND</BusinessNameControlTxt>
      <PhoneNum>5413222964</PhoneNum>
      <USAddress>
        <AddressLine1Txt>555 NE 15TH STREET</AddressLine1Txt>
        <CityNm>BEND</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97703</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GREG GOLLER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>5413222964</PhoneNum>
      <SignatureDt>2024-05-22</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>GREG</PersonFirstNm>
        <PersonLastNm>GOLLER</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CALEB STODDART CPA</PreparerPersonNm>
      <PTIN>P01399557</PTIN>
      <PhoneNum>5413880413</PhoneNum>
      <PreparationDt>2024-05-22</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>95025</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>86732</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>4191</InvestmentIncomeAmt>
      <GrossSalesOfInventoryAmt>4102</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>1423</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>2679</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>93602</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>4000</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>73287</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1660</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>10843</OtherExpensesTotalAmt>
      <TotalExpensesAmt>89790</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>3812</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>219747</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>223559</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>218905</BOYAmt>
        <EOYAmt>223559</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>842</BOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>219747</BOYAmt>
        <EOYAmt>223559</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>219747</BOYAmt>
        <EOYAmt>223559</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROVIDE APPROXIMATELY 80 POLICE OFFICER MEMBERS WITH LEGAL AND ARBITRATION SERVICES FOR GRIEVANCES AND COLLECTIVE BARGAINING REPRESENTATION. TO ENCOURAGE COMARADERIE AMONG THE MEMBERS. TO PROVIDE SUPPORT, COMMUNICATION, AND INFORMATION TO SPOUSES AND FAMILIES OF THE BEND POLICE DEPARTMENT.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE APPROXIMATELY 80 POLICE OFFICER MEMBERS WITH LEGAL AND ARBITRATION SERVICES FOR GRIEVANCES AND COLLECTIVE BARGAINING REPRESENTATION. TO ENCOURAGE COMARADERIE AMONG THE MEMBERS. TO PROVIDE SUPPORT, COMMUNICATION, AND INFORMATINO TO SPOUSES AND FAMILIES OF THE BEND POLICE DEPARTMENT.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GREG GOLLER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISTIAN SMELSER</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KYLE VOLL</PersonNm>
        <TitleTxt>TREASURER/ S</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</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>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>KYLE VOLL</PersonNm>
        <USAddress>
          <AddressLine1Txt>555 NE 15TH STREET</AddressLine1Txt>
          <CityNm>BEND</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97701</ZIPCd>
        </USAddress>
        <PhoneNum>5413222964</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>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES CONFERENCES AND CONV. 6,344 DUES AND SUBSRIPTIONS 1,153 SUPPLIES 194 COMMUNICATIONS 2,300 BANK FEES 10 NON-INVESTMENT DEPRECIATION 842 TOTAL 10,843</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED LOSS 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>43,193 43,193 LESS ACCUMULATED DEPRECIATION 42,351 43,193 TOTAL 842 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE APPROXIMATELY 80 POLICE OFFICER MEMBERS WITH LEGAL AND ARBITRATION SERVICES FOR GRIEVANCES AND COLLECTIVE BARGAINING REPRESENTATION. TO ENCOURAGE COMARADERIE AMONG THE MEMBERS. TO PROVIDE SUPPORT, COMMUNICATION, AND INFORMATION TO SPOUSES AND FAMILIES OF THE BEND POLICE DEPARTMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE APPROXIMATELY 80 POLICE OFFICER MEMBERS WITH LEGAL AND ARBITRATION SERVICES FOR GRIEVANCES AND COLLECTIVE BARGAINING REPRESENTATION. TO ENCOURAGE COMARADERIE AMONG THE MEMBERS. TO PROVIDE SUPPORT, COMMUNICATION, AND INFORMATINO TO SPOUSES AND FAMILIES OF THE BEND POLICE DEPARTMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
