﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2011v1.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2012-03-17T10:33:46-07:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Walker Wilson &amp; Hughen</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>1201-J East Ocean Avenue</AddressLine1>
        <City>Lompoc</City>
        <State>CA</State>
        <ZIPCode>93436</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>830421981</EIN>
      <Name>
        <BusinessNameLine1>LOMPOC POLICE OFFICERS ASSOCIATION</BusinessNameLine1>
      </Name>
      <NameControl>LOMP</NameControl>
      <USAddress>
        <AddressLine1>107 CIVIC CENTER PLAZA</AddressLine1>
        <City>LOMPOC</City>
        <State>CA</State>
        <ZIPCode>93436</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>RACHEL DELKENER</Name>
      <Title>Treasurer</Title>
      <DateSigned>2012-03-17</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>MARY SHARP CPA EA</Name>
      <Phone>8057367534</Phone>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="2">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="11000144" softwareVersion="2011v1.2">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c typeOf501cOrganization="4">X</Organization501c>
      <GrossReceipts>63337</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>3240</ContributionsGiftsGrantsEtc>
      <MembershipDues>60097</MembershipDues>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <FundraisingGrossIncome>0</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>0</SpecialEventsDirectExpenses>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <TotalRevenue>63337</TotalRevenue>
      <FeesAndOthPymtToIndContractors>665</FeesAndOthPymtToIndContractors>
      <PrintingPublicationsPostage>12</PrintingPublicationsPostage>
      <OtherExpensesTotal>63418</OtherExpensesTotal>
      <TotalExpenses>64095</TotalExpenses>
      <ExcessOrDeficitForYear>-758</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>45429</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>44671</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>45429</BOY>
        <EOY>44671</EOY>
      </CashSavingsAndInvestments>
      <TotalAssets>
        <BOY>45429</BOY>
        <EOY>44671</EOY>
      </TotalAssets>
      <NetAssetsOrFundBalances>
        <BOY>45429</BOY>
        <EOY>44671</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>THE PURPOSE OF LPOA IS TO PROMOTE THE PROFESSIONALISM OF THE MEMBERS OF THE LOMPOC POLICE DEPARTMENT, TO ENCOURAGE A FRIENDLY SPIRIT OF COOPERATION AMONG IT'S MEMBERS, AND TO ASSIST IN ALL MATTERS PERTAINING TO THE WELFARE AND ADVANCEMENT OF ALL MEMBERS.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>LPOA SPONSORS MEMBERS IN ATHLETIC EVENTS AND HOSTS NUMEROUS EVENTS FOR MEMEBERS &amp; GUESTS.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>2911</GrantsAndAllocations>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>LPOA CONTRIBUTES CASH TO VARIOUS LOCAL CHARITIES AND NON PROFIT ORGANIZATIONS.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>8780</GrantsAndAllocations>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>MEMBERS PAY FOR INSURANCE AND RETIREMENT BENEFITS WHICH ARE ADMINISTERED BY THE ORGANIZATION.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>14551</GrantsAndAllocations>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>MEMBERS OF THE LPOA ARE ALSO MEMBERS OF PORAC. PORAC PROVIDES TRAINING, SUPPORT AND INSURANCE SERVICES. ADDITIONALLY, MEMBER DUES ARE ALLOCATED TO THE LEGAL DEFENSE FUND WHICH PROVIDES REPRESENTATION IN THE EVENT A MEMBER IS NAMED IN LITIGATION.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>33934</GrantsAndAllocations>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>60176</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>RACHEL DELKENER</PersonName>
        <AddressUS>
          <AddressLine1>107 CIVIC CENTER PLAZA</AddressLine1>
          <City>LOMPOC</City>
          <State>CA</State>
          <ZIPCode>93436</ZIPCode>
        </AddressUS>
        <Title>Secretary/Treas</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ANDREW WHITE</PersonName>
        <AddressUS>
          <AddressLine1>107 CIVIC CENTER PLAZA</AddressLine1>
          <City>LOMPOC</City>
          <State>CA</State>
          <ZIPCode>93436</ZIPCode>
        </AddressUS>
        <Title>SGT AT ARMS</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>SCOTT CASEY</PersonName>
        <AddressUS>
          <AddressLine1>107 CIVIC CENTER PLAZA</AddressLine1>
          <City>LOMPOC</City>
          <State>CA</State>
          <ZIPCode>93436</ZIPCode>
        </AddressUS>
        <Title>Vice President</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>CHARLES STRANGE</PersonName>
        <AddressUS>
          <AddressLine1>107 CIVIC CENTER PLAZA</AddressLine1>
          <City>LOMPOC</City>
          <State>CA</State>
          <ZIPCode>93436</ZIPCode>
        </AddressUS>
        <Title>President</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <OrganizationFiled990T>false</OrganizationFiled990T>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <InitiationFeesAndCapitalContri>0</InitiationFeesAndCapitalContri>
      <GrossReceiptsForPublicUse>0</GrossReceiptsForPublicUse>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>RACHEL DELKENER</NamePerson>
        <AddressUS>
          <AddressLine1>107 CIVIC CENTER PLAZA</AddressLine1>
          <City>LOMPOC</City>
          <State>CA</State>
          <ZIPCode>93436</ZIPCode>
        </AddressUS>
        <TelephoneNumber>8057362341</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <Form720Filed>false</Form720Filed>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
    </IRS990EZ>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="11000144" softwareVersion="2011v1.2">
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.8</Identifier>
        <ReturnReference>Other Expenses.8</ReturnReference>
        <Explanation>MEETING EXPENSES $345</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.7</Identifier>
        <ReturnReference>Other Expenses.7</ReturnReference>
        <Explanation>FILING FEES $860</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.6</Identifier>
        <ReturnReference>Other Expenses.6</ReturnReference>
        <Explanation>SUPPLIES $2036</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.5</Identifier>
        <ReturnReference>Other Expenses.5</ReturnReference>
        <Explanation>MEMBER EVENTS $2911</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.4</Identifier>
        <ReturnReference>Other Expenses.4</ReturnReference>
        <Explanation>PORAC $5174</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.3</Identifier>
        <ReturnReference>Other Expenses.3</ReturnReference>
        <Explanation>COMMUNITY OUTREACH $8781</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.2</Identifier>
        <ReturnReference>Other Expenses.2</ReturnReference>
        <Explanation>INSURANCE $14551</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1</Identifier>
        <ReturnReference>Other Expenses.1</ReturnReference>
        <Explanation>LEGAL $28760</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>