<?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="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-11-09T01:05:37-00:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>822851604</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SECHLER MORGAN CPAS PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2418 W BARROW DRIVE</AddressLine1Txt>
        <CityNm>CHANDLER</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85224</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>261508628</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Phoenix Police Reserve Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PHOE</BusinessNameControlTxt>
      <PhoneNum>6025349000</PhoneNum>
      <USAddress>
        <AddressLine1Txt>620 W Washington St STE 414</AddressLine1Txt>
        <CityNm>Phoenix</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85003</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DALE SCHULTZ</PersonNm>
      <PersonTitleTxt>SECRETARY TREASURER</PersonTitleTxt>
      <PhoneNum>6025349000</PhoneNum>
      <SignatureDt>2023-11-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>DALE</PersonFirstNm>
        <PersonLastNm>SCHULTZ</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>KRISTINA MORGAN CPA</PreparerPersonNm>
      <PTIN>P01370742</PTIN>
      <PhoneNum>6022302700</PhoneNum>
      <PreparationDt>2023-11-08</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="990EZ" softwareId="22015461" softwareVersionNum="22.0.1.0">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>PhoenixPoliceReserve.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>20580</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>20580</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>20580</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>60036</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>6130</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>3232</OtherExpensesTotalAmt>
      <TotalExpensesAmt>69398</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-48818</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>407458</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>358640</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>407458</BOYAmt>
        <EOYAmt>358640</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>407458</BOYAmt>
        <EOYAmt>358640</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>407458</BOYAmt>
        <EOYAmt>358640</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Support and enhance the Reserve Division and public safety</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>VOLUNTEER PPRS OFFICERS DONATED 34,637 HOURS OF SWORN POLICE SERVICES TO THE CITIZENS OF PHOENIX, VALUED AT 2.98M. THEY WORKAS UNIFORMED PATROL OFFICERS, MOTORCYCLE OFFICERS, AND OTHER POLICE ASSIGNMENTS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>60036</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>68171</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>IN MAY OF 2022, PPRS PURCHASED, UPFITTED AND DONATED TWO FULLY EQUIPPED BMW POLICE MOTORCYCLES TO THE RESERVE DIVISION AND USED EXCLUSIVELY BY PHOENIX POLICE VOLUNTEER RESERVE OFFICERS WHEN ON DUTY.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>IN MAY AND JUNE OF 2022, THE PHOENIX POLICE RESERVE FOUNDATION PURCHASED AND DONATED ALL OF THE PC UNIFORMS, HOLSTERS AND TACTICAL LIGHTING EQUIPMENT FOR RECRUITS / TRAINEES OF PHOENIX POLICE RESERVE ACADEMY CLASS R72.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>68171</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DERRICK HALL</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DON BRANDT</PersonNm>
        <TitleTxt>VICE-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DALE SCHULTZ</PersonNm>
        <TitleTxt>SECRETARY TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BETSY BAYLESS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK DEWANE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAM KEHALY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARGARET LEICHTFUSS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RALPH MARCHETTA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CLAUDE MATTOX</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GARY TRUJILLO</PersonNm>
        <TitleTxt>DIRECTOR</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>Dale Schultz</PersonNm>
        <USAddress>
          <AddressLine1Txt>620 W Washington St Ste 414</AddressLine1Txt>
          <CityNm>Phoenix</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>85003</ZIPCd>
        </USAddress>
        <PhoneNum>6024183130</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="22015461" softwareVersionNum="22.0.1.0">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>143625</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>45526</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>165864</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>152347</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>20580</CurrentTaxYearAmt>
        <TotalAmt>527942</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>143625</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>45526</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>165864</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>152347</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>20580</CurrentTaxYearAmt>
        <TotalAmt>527942</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>32341</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>495601</PublicSupportTotal170Amt>
      <TotalSupportAmt>527942</TotalSupportAmt>
      <PublicSupportCY170Pct>0.93870</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.89720</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="22015461" softwareVersionNum="22.0.1.0">
      <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>
    <IRS990ScheduleO documentId="990O" softwareId="22015461" softwareVersionNum="22.0.1.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10, Grants Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity , Grantee Reserve Police Dept 620 W Washington St. RM 414 Phoenix AZ 85003, Relationship , Description of Property Equipment, Uniforms, Motorcycles, Purpose of Payment , Book Value 0, Method Used to Determine BV , Fair Market Value 60,036, Method Used to Determine FMV FMV, Date Received 12/31/2022</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expenses 194</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Program Events 3,038</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
