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<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-09-01T13:54:50-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>270060640</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DAILEY ACCOUNTING SERVICES INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 930</AddressLine1Txt>
        <CityNm>Sterling</CityNm>
        <StateAbbreviationCd>AK</StateAbbreviationCd>
        <ZIPCd>99672</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>731730377</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ANCHORAGE POLICE CITIZEN ACADEMY ALUMNI ASSOC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ANCH</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 241573</AddressLine1Txt>
        <CityNm>Anchorage</CityNm>
        <StateAbbreviationCd>AK</StateAbbreviationCd>
        <ZIPCd>995241573</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CARRIE BURFORD</PersonNm>
      <PersonTitleTxt>CURRENT TREASUR</PersonTitleTxt>
      <SignatureDt>2025-08-29</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JAMES R DAILEY EA</PreparerPersonNm>
      <PTIN>P00441512</PTIN>
      <PhoneNum>9073984374</PhoneNum>
      <PreparationDt>2025-09-01</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>29526</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>215</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>1155</MembershipDuesAmt>
      <InvestmentIncomeAmt>67</InvestmentIncomeAmt>
      <GamingGrossIncomeAmt referenceDocumentId="990G">28089</GamingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>28089</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>29526</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>9843</GrantsAndSimilarAmountsPaidAmt>
      <OtherExpensesTotalAmt>750</OtherExpensesTotalAmt>
      <TotalExpensesAmt>10593</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>18933</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>65603</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-42113</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>42423</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>65603</BOYAmt>
        <EOYAmt>42423</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>65603</BOYAmt>
        <EOYAmt>42423</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>65603</BOYAmt>
        <EOYAmt>42423</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>SUPPORT ANCHORAGE POLICE DEPT &amp; OFFICERS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SUPPORT ANCHORAGE POLICE DEPT, OFFICERS &amp; COMMUNITY MEMBERS THRU GRANTS &amp; SUPPORT</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>9843</GrantsAndAllocationsAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRADLEY CUNNINGHAM</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEPHEN BROWN</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LILLIAN MERCER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIM BROWN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARRIE BURFORD</PersonNm>
        <TitleTxt>CURRENT TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </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>
        <PersonNm>CARRIE BURFORD</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 241573</AddressLine1Txt>
          <CityNm>Anchorage</CityNm>
          <StateAbbreviationCd>AK</StateAbbreviationCd>
          <ZIPCd>995241573</ZIPCd>
        </USAddress>
        <PhoneNum>9072527093</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="990A">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus1YearAmt>27580</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>28304</CurrentTaxYearAmt>
        <TotalAmt>55884</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus1YearAmt>27580</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>28304</CurrentTaxYearAmt>
        <TotalAmt>55884</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>55884</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus1YearAmt>14</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>67</CurrentTaxYearAmt>
        <TotalAmt>81</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>55965</TotalSupportAmt>
      <PublicSupportCY170Pct>0.99860</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99950</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="990G">
      <GamingInformationGrp>
        <GrossRevenuePullTabsAmt>28089</GrossRevenuePullTabsAmt>
        <VolunteerLaborPullTabsInd>true</VolunteerLaborPullTabsInd>
        <VolunteerLaborPullTabsPct>1.00000</VolunteerLaborPullTabsPct>
        <GrossRevenueTotalGamingAmt>28089</GrossRevenueTotalGamingAmt>
        <NetGamingIncomeSummaryAmt>28089</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>AK</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>true</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOtherFacilityPct>1.000</GamingOtherFacilityPct>
      <IndividualWithBooksNm>SP JOHNSON M HEINRICHS</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>PO BOX 241573</AddressLine1Txt>
        <CityNm>Anchorage</CityNm>
        <StateAbbreviationCd>AK</StateAbbreviationCd>
        <ZIPCd>99524</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>true</CntrctWith3rdPrtyForGameRevInd>
      <ThirdPartyPersonNm>TUDOR BINGO CENTER</ThirdPartyPersonNm>
      <ThirdPartyUSAddress>
        <AddressLine1Txt>1436 E TUDOR RD</AddressLine1Txt>
        <CityNm>Anchorage</CityNm>
        <StateAbbreviationCd>AK</StateAbbreviationCd>
        <ZIPCd>99507</ZIPCd>
      </ThirdPartyUSAddress>
      <GamingManagerPersonNm>SP JOHNSON M HEINRICHS</GamingManagerPersonNm>
      <GamingManagerServicesProvTxt>MANAGES GAMING REPORTING AND ACTIVITIES</GamingManagerServicesProvTxt>
      <CharitableDistributionRqrInd>true</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>This return was prepared in lieu of the 990N that should have been filed in a timely manner. The current board of directors seek to maintain the entitys exempt status, thus this return is prepared and filed. The entity asks that the IRS forego imposing any penalties for late filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity POLICE WELLNESS CTR &amp; FIX SRO BIKE Grantee ANCHORAGE POLICE DEPT Street 716 W 4TH ST City, State, Zip Anchorage, AK 99501Amount 4,843Activity ANNUAL POLICE UNITY TOUR Grantee POLICE UNITY TOUR Street PO BOX 528 City, State, Zip Florham Park, NJ 07932Amount 5,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountOPERATIONAL EXPENSES 750</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other changes in net assets or fund balances Part I line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountMICOR (42,113)DUE TO THE SMALL, VOLUNTEER NATURE OF THE ENTITY, DETAILED BOOKKEEPING RECORDS FROM PRIOR YEARS WERE NOT AVAILABLE. TO BALANCE THE BOOKS TO CURRENT YEAR ACTIVITY AN ENTRY OF -42,113 WAS MADE ON PAGE 1, LINE 20.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>