﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-13T03:02:02-00:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>010585532</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Sotiros and Sotiros LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2255 S Wadsworth Blvd Ste 106</AddressLine1Txt>
        <CityNm>Lakewood</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>80227</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>208046352</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LAKEWOOD POLICE EMPLOYEE ASSISTANCE FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LAKE</BusinessNameControlTxt>
      <PhoneNum>3039877340</PhoneNum>
      <USAddress>
        <AddressLine1Txt>445 S ALLISON PARKWAY</AddressLine1Txt>
        <CityNm>LAKEWOOD</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>80226</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KIM ORCUTT</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3039877340</PhoneNum>
      <SignatureDt>2025-11-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Samuel C Sotiros</PreparerPersonNm>
      <PTIN>P00283353</PTIN>
      <PhoneNum>3037160581</PhoneNum>
      <PreparationDt>2025-11-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="990EZ" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>lpeaf.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>137572</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>95288</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>562</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="990G">41053</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>25484</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>15569</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>669</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>1454</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>-785</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>110634</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>91602</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>100</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>1085</OtherExpensesTotalAmt>
      <TotalExpensesAmt>92787</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>17847</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>195892</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-4989</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>208750</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>190903</BOYAmt>
        <EOYAmt>208750</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>4989</BOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>195892</BOYAmt>
        <EOYAmt>208750</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>195892</BOYAmt>
        <EOYAmt>208750</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Provide aid to injured police officers and their families</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Provided aid to 11 individuals and families of police officers who are victims or are suffering various medical hardships or losses of life and resulting financial hardships.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>67870</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>67870</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROB BUCHAN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>002.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIM ORCUTT</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>002.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK REEVES</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JASON EZELL</PersonNm>
        <TitleTxt>MEMBER-AT-LARGE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK SCHMACHTENBERGER</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK ROSSELOT</PersonNm>
        <TitleTxt>MEMBER-AT-LARGE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMY SANTISTEVAN</PersonNm>
        <TitleTxt>MEMBER-AT-LARGE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</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>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>KIM ORCUTT</PersonNm>
        <USAddress>
          <AddressLine1Txt>445 S ALLISON PARKWAY</AddressLine1Txt>
          <CityNm>LAKEWOOD</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>80226</ZIPCd>
        </USAddress>
        <PhoneNum>3039877340</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" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>44880</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>34814</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>32779</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>97236</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>95288</CurrentTaxYearAmt>
        <TotalAmt>304997</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>44880</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>34814</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>32779</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>97236</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>95288</CurrentTaxYearAmt>
        <TotalAmt>304997</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>304997</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>243</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>145</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>217</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>281</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>562</CurrentTaxYearAmt>
        <TotalAmt>1448</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>306445</TotalSupportAmt>
      <PublicSupportCY170Pct>0.99530</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99580</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="990G" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF TOURNAMENT</Event1Nm>
        <GrossReceiptsEvent1Amt>41053</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>41053</GrossRevenueEvent1Amt>
        <CashPrizesEvent1Amt>400</CashPrizesEvent1Amt>
        <NonCashPrizesEvent1Amt>5412</NonCashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>11475</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>7650</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>547</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>41053</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>41053</GrossRevenueTotalEventsAmt>
        <CashPrizesTotalEventsAmt>400</CashPrizesTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>5412</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>11475</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>7650</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>547</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>25484</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>15569</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10, Grants Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity EMERGENCY HARDSHIP, Grantee CALE SPRISTER 445 S ALLISON PARKWAY LAKEWOOD CO 80226, Cash Grant 22,515, Relationship Employment</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10, Grants Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity EMERGENCY HARDSHIP, Grantee JASON EZELL 445 S ALLISON PARKWAY LAKEWOOD CO 80226, Cash Grant 10,000, Relationship Employment</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10, Grants Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity EMERGENCY HARDSHIP, Grantee CHRIS BARNES 445 S ALLISON PARKWAY LAKEWOOD CO 80226, Cash Grant 8,000, Relationship Employment</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10, Grants Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity EMERGENCY HARDSHIP, Grantee PRINCESS GRIFFIN 445 S ALLISON PARKWAY LAKEWOOD CO 80226, Cash Grant 6,948, Relationship Employment</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10, Grants Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity EMERGENCY HARDSHIP, Grantee MICHELLE CURRENT 445 S ALLISON PARKWAY LAKEWOOD CO 80226, Cash Grant 8,379, Relationship Employment</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10, Grants Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity COMMUNITY SUPPORT, Grantee DAWG NATION HOCKEY 10658 CENTENNIAL RD STE 200 LITTLETON CO 80127, Cash Grant 21,252, Relationship Donor</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>ADMINISTRATIVE EXPENSES 1,085</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 20, Net Assets</FormAndLineReferenceDesc>
        <ExplanationTxt>WRITEOFF PURCHASE EXPENSE CREDIT RECEIVABLE -4,989</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 24, Other Assets</FormAndLineReferenceDesc>
        <ExplanationTxt>PURCHASE EXPENSE CREDIT RECEIVABLE Beginning of year 4,989, End of year 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>