<?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>2024-05-07T14:37:04-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>680467979</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>RELIABLE CPA CORPORATION</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1830 E YOSEMITE AVE SPC 79</AddressLine1Txt>
        <CityNm>MANTECA</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95336</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>263546946</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NEWMAN POLICE DEPT K-9 ASSOCIATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>NEWM</BusinessNameControlTxt>
      <PhoneNum>2098622902</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1200 MAIN STREET</AddressLine1Txt>
        <CityNm>NEWMAN</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95360</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ASHLEY WILLIAMS</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2098622902</PhoneNum>
      <SignatureDt>2024-03-14</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ASHLEY</PersonFirstNm>
        <PersonLastNm>WILLIAMS</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARIA J RICKMAN CPA DABFA</PreparerPersonNm>
      <PTIN>P01245783</PTIN>
      <PhoneNum>2092079338</PhoneNum>
      <PreparationDt>2024-05-06</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>99280</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>18067</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">76344</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>48248</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>28096</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>4869</GrossSalesOfInventoryAmt>
      <GrossProfitLossSlsOfInvntryAmt>4869</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>51032</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>2600</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>425</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>130</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>67012</OtherExpensesTotalAmt>
      <TotalExpensesAmt>70167</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-19135</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>84911</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>65776</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>84911</BOYAmt>
        <EOYAmt>65776</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>84911</BOYAmt>
        <EOYAmt>65776</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>84911</BOYAmt>
        <EOYAmt>65776</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SEE SCHEDULE O</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TRAIN AND MAINTAIN POLICE CANINE UNIT FOR THE CITY OF NEWMAN POLICE DEPT.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>2600</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>32154</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>32154</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ASHLEY WILLIAMS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARKUS FREEMAN</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANGEL MURILLO</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LINDA ORNELAS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <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>ASHLEY WILLIAMS</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>1200 MAIN STREET</AddressLine1Txt>
          <CityNm>NEWMAN</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95360</ZIPCd>
        </USAddress>
        <PhoneNum>2098622902</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="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>30309</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>36106</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>12082</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>18067</CurrentTaxYearAmt>
        <TotalAmt>96564</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>113458</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus1YearAmt>70606</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>81213</CurrentTaxYearAmt>
        <TotalAmt>265277</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>143767</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>36106</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>82688</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>99280</CurrentTaxYearAmt>
        <TotalAmt>361841</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>361841</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>143767</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>36106</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>82688</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>99280</CurrentTaxYearAmt>
        <TotalAmt>361841</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>CRAB FEED FUNDR</Event1Nm>
        <GrossReceiptsEvent1Amt>76344</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>76344</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>48248</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>76344</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>76344</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>48248</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>48248</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>28096</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES BANK FEES &amp; CHARGES 42 DOG FOOD SUPPLIES 2,503 OFFICE EXPENSES 37,400 ONLINE STORE MONTHLY FEES 146 K9 MEDICAL 4,687 MERCHANDISE 6,534 MISC PROGRAM EXPENSES 15,605 TRAININGS &amp; MEETINGS 95 TOTAL 67,012</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TRAIN AND MAINTAIN POLICE CANINE UNIT FOR THE CITY OF NEWMAN POLICE DEPT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
