﻿<?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="2025v4.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-07-17T10:08:25-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>450250958</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Eide Bailly LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4585 Coleman St Ste 200</AddressLine1Txt>
        <CityNm>Bismarck</CityNm>
        <StateAbbreviationCd>ND</StateAbbreviationCd>
        <ZIPCd>58503</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>831332084</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Silver State Schools CU People Over</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>Profit Foundation</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SILV</BusinessNameControlTxt>
      <PhoneNum>7026611276</PhoneNum>
      <USAddress>
        <AddressLine1Txt>630 Trade Center Dr</AddressLine1Txt>
        <CityNm>Las Vegas</CityNm>
        <StateAbbreviationCd>NV</StateAbbreviationCd>
        <ZIPCd>89119</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Ralph Ramirez</PersonNm>
      <PersonTitleTxt>POP Foundation President</PersonTitleTxt>
      <PhoneNum>7026611276</PhoneNum>
      <SignatureDt>2026-07-09</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Lisa Chaffee CPA</PreparerPersonNm>
      <PTIN>P00193453</PTIN>
      <PhoneNum>7012551091</PhoneNum>
      <PreparationDt>2026-07-07</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>www.popfoundationlv.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>155713</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>101267</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>54422</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>24</InvestmentIncomeAmt>
      <TotalRevenueAmt>155713</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>95406</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2625</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>4480</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>24396</OtherExpensesTotalAmt>
      <TotalExpensesAmt>126907</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>28806</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>877</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>29683</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>26877</BOYAmt>
        <EOYAmt>55383</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>26877</BOYAmt>
        <EOYAmt>55383</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>26000</BOYAmt>
        <EOYAmt>25700</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>877</BOYAmt>
        <EOYAmt>29683</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>Provide help to the Nevada education community.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Through merit, need-based and future teacher scholarships, educator recognition and financial awards, student art contests with cash prizes, Financial Literacy and Financial Wellness workshops, the POP Foundation provides direct support and empowerment to Nevada's education community. Our programs ensure that educators are rewarded and celebrated for their exemplary work, students are lifted and supported, and families gain knowledge of Financial Literacy to build brighter, stronger futures and be Financially Well.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>95406</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>124281</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>124281</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Ralph Ramirez</PersonNm>
        <TitleTxt>President as of 10.26.25</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Raymond Wilson</PersonNm>
        <TitleTxt>President until 10.26.25</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Ann Johnson</PersonNm>
        <TitleTxt>Chairperson as of 10.26.25</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Sheila Bray</PersonNm>
        <TitleTxt>Vice President until 10.1.25</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Scott Arkills</PersonNm>
        <TitleTxt>Secretary/Treasurer as of 10.26.25</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Salvador Carrera - Director</PersonNm>
        <TitleTxt>of Development(ex officio)</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</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>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>Salvador Carrera</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>630 Trade Center Dr</AddressLine1Txt>
          <CityNm>Las Vegas</CityNm>
          <StateAbbreviationCd>NV</StateAbbreviationCd>
          <ZIPCd>89119</ZIPCd>
        </USAddress>
        <PhoneNum>7026611276</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>120224</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>7609</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>51859</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>65878</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>101267</CurrentTaxYearAmt>
        <TotalAmt>346837</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>120224</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>7609</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>51859</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>65878</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>101267</CurrentTaxYearAmt>
        <TotalAmt>346837</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>277385</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>69452</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>8</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>9</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>15</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>24</CurrentTaxYearAmt>
        <TotalAmt>76</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>346913</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>73705</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.20020</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.27740</PublicSupportPY170Pct>
      <TenPctFactsCrcmstncsTestCYInd>X</TenPctFactsCrcmstncsTestCYInd>
      <FactsAndCircumstancesTestTxt>Facts and Circumstances to be Considered a Publicly Supported Organization Under 509(a)(1) and 170(b)(1)(A)(vi)For the Year Ended December 31, 2025:Silver State Schools CU People Over Profits Foundation (POP Foundation) is meeting the public support test for the year ended December 31, 2025 based on the following facts and circumstances:Ten-Percent of Support:The total amount of public support for the organization for the year ended December 31, 2024 was 27.74% and for the year ended December 31, 2025 it was 20.02%. Therefore, the total public support is greater than the required 10%.Attraction of Public Support:The Foundation conducts programs that benefit a wide charitable class, including scholarships for Nevada high school seniors, educator recognition, a statewide K12 visual art contest, and financial literacy initiatives. These activities demonstrate broad public participation, accountability, and service to the community.Sources of Support:The POP Foundation does not receive support from a single family or organization; the Foundation solicits contributions broadly from individuals, businesses, and community partners through campaigns and events.Representative Governing Body:The Board of Directors is composed of independent, community-based members. The POP Foundation is served by a governing body that represents the interest of the public; it does not represent the interests of the donors of the POP Foundation. These representatives ensure that the organization meets the needs of the community. Based on the above facts and circumstances, Silver State School CU People Over Profit Foundation should continue to be considered a publicly supported organization under Internal Revenue Code Section 509(a)(1) and 170(b)(1)(A)(vi).</FactsAndCircumstancesTestTxt>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <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>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 4 - Other Investment Income</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Interest Income. Amount: 24.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity Classification: Scholarships - All scholarships are $2k per year for 4 years.. Grantee Name: None. Amount Given: 72,206.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity Classification: Focus Schools Educator Awards - Teacher of the Month Program - $1k per award. Grantee Name: None. Amount Given: 18,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity Classification: Calendar Contest - Coloring contests - awards are $200 each. Grantee Name: None. Amount Given: 5,200. Total included on Form 990-EZ, line 10: 95,406.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16 - Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Fees. Amount: 9,424. Description: Calendar Art Contest. Amount: 10,924. Description: Training/Seminars/Networking. Amount: 4,048. Total to Form 990-EZ, line 16: 24,396.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 26 - Other Liabilities</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Accrued Expenses. Beg. of Year Amount: 26,000. End of Year Amount: 25,700.</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>