﻿<?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="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-10-09T14:16:00-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-11-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>541487262</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MATTHEWS CARTER &amp; BOYCE</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>12500 FAIR LAKES CIRCLE SUITE 260</AddressLine1Txt>
        <CityNm>FAIRFAX</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>22033</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-12-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>800381934</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE AOPA FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>AOPA</BusinessNameControlTxt>
      <PhoneNum>5714310876</PhoneNum>
      <USAddress>
        <AddressLine1Txt>330 JOHN CARLYLE STREET 200</AddressLine1Txt>
        <CityNm>ALEXANDRIA</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>22314</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MS THERESE KUFFEL</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>5714310876</PhoneNum>
      <SignatureDt>2025-10-06</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KATHLEEN M FLAHERTY</PreparerPersonNm>
      <PTIN>P00969957</PTIN>
      <PhoneNum>7032183600</PhoneNum>
      <PreparationDt>2025-10-06</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.AOPANET.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>60791</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>60791</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>60791</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>22986</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>19735</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>327</OtherExpensesTotalAmt>
      <TotalExpensesAmt>43048</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>17743</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>31404</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>49147</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>31404</BOYAmt>
        <EOYAmt>49147</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>31404</BOYAmt>
        <EOYAmt>49147</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>31404</BOYAmt>
        <EOYAmt>49147</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROMOTE RESEARCH AND EDUCATION WITHIN THE FIELD OF ORTHOTICS AND PROSTHETICS (O&amp;P)</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>AMERICAN ORTHOTIC AND PROSTHETIC ASSOCIATION LEADERSHIP AND THE COPL BOARD OF DIRECTORS RECOGNIZE THE DIRE NEED FOR ORIGINAL EVIDENCE-BASED AND OUTCOMES RESEARCH IN O&amp;P. CONSEQUENTLY, THE COPL PILOT GRANT PROGRAM IS INTENDED TO FUND ORIGINAL PILOT STUDIES THAT WILL SUPPORT FULL-SCALE RESEARCH PROJECTS AND TO ENCOURAGE NEW KNOWLEDGE GENERATION FROM YOUNG INVESTIGATORS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>22986</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>33007</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>33007</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MITCHELL DOBSON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THERESE KUFFEL</PersonNm>
        <TitleTxt>IMMEDIATE PAST PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICK RILEY</PersonNm>
        <TitleTxt>PRESIDENT ELECT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIMBERLY HANSON</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRIS NOLAN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>VA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>THERESE KUFFEL</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>330 JOHN CARLYLE STREET SUITE 200</AddressLine1Txt>
          <CityNm>ALEXANDRIA</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>22314</ZIPCd>
        </USAddress>
        <PhoneNum>5714310876</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>140000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>123616</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>60791</CurrentTaxYearAmt>
        <TotalAmt>324407</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus3YearsAmt>140000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>123616</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>60791</CurrentTaxYearAmt>
        <TotalAmt>324407</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>186176</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>138231</PublicSupportTotal170Amt>
      <TotalSupportAmt>324407</TotalSupportAmt>
      <PublicSupportCY170Pct>0.42610</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.27080</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <FactsAndCircumstancesTestTxt>THE GENERAL PURPOSE OF THE CENTER IS TO PROMOTE RESEARCH AND EDUCATION WITHIN THE FIELD OF ORTHOTICS AND PROSTHETICS. EDUCATIONAL INITIATIVES FOCUS ON CLINICAL EDUCATION FOR PROFESSIONALS AS WELL AS EXTERNAL EFFORTS TO INFORM THE GENERAL PUBLIC AND HEALTH CARE COMMUNITY ON TOPICS RELATING TO ORTHOTICS AND PROSTHETICS, INCLUDING AS RELEVANT TO PATIENT CARE. RESEARCH OBJECTIVES INCLUDE ADVANCEMENT OF KNOWLEDGE AND TECHNOLOGIES IN ORTHOTICS AND PROSTHETICS, ENHANCEMENT OF EVIDENCE-BASED MEDICINE RESEARCH CAPABILITIES, AND PATIENT-ORIENTED OUTCOMES DESIGNED TO ENSURE THAT THE NEEDS OF PATIENTS ARE BEST SERVED. THE CENTER HAS A GOVERNING BOARD THAT OVERSEES THE ACTIVITIES NOTED. THE CURRENT YEAR PUBLIC SUPPORT % IS 42.61% WHICH COMPARES TO THE 27.08% FROM THE PRIOR YEAR.</FactsAndCircumstancesTestTxt>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: PROGRAM ACTIVITY. GRANTEE NAME: THE UNIVERSITY OF NEVADA, LAS VEGAS. GRANTEE ADDRESS: 4505 S MARYLAND PKWY LAS VEGAS, NV 89154. DATE OF GIFT: 02/22/24. AMOUNT GIVEN: 7,986.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: PROGRAM ACTIVITY. GRANTEE NAME: ORTHOCARE INNOVATIONS LLC. GRANTEE ADDRESS: 123 2ND AVE S SUITE 220 EDMONDS, WA 98020. DATE OF GIFT: 12/04/23. AMOUNT GIVEN: 15,000. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 22,986.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: BANK SERVICE CHARGE. AMOUNT: 327.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>