<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2021v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2022-09-15T10:22:20-04:00</ReturnTs>
    <TaxPeriodEndDt>2022-04-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>900002756</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>D'AMBROSIO &amp; COMPANY PC CPA'S</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>373 NORTH MAIN STREET</AddressLine1Txt>
        <CityNm>FALL RIVER</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>027202405</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-05-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237368213</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>POLICE ATHLETIC LEAGUE OF FALL</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>RIVER INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>POLI</BusinessNameControlTxt>
      <PhoneNum>5086729197</PhoneNum>
      <USAddress>
        <AddressLine1Txt>31 FRANKLIN STREET</AddressLine1Txt>
        <CityNm>FALL RIVER</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>02720</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CHARLES J CULLEN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>5086798551</PhoneNum>
      <SignatureDt>2022-09-06</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>CHARLES J</PersonFirstNm>
        <PersonLastNm>CULLEN</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>THOMAS A D'AMBROSIO CPA</PreparerPersonNm>
      <PTIN>P00095797</PTIN>
      <PhoneNum>5086791181</PhoneNum>
      <PreparationDt>2022-09-12</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2021</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>31236</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>2596</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>14635</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>139</InvestmentIncomeAmt>
      <OtherRevenueTotalAmt>13866</OtherRevenueTotalAmt>
      <TotalRevenueAmt>31236</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1950</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>70</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>18600</OtherExpensesTotalAmt>
      <TotalExpensesAmt>20620</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>10616</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>79849</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>90465</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>67311</BOYAmt>
        <EOYAmt>78150</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>5400</BOYAmt>
        <EOYAmt>5400</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>7138</BOYAmt>
        <EOYAmt>6915</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>79849</BOYAmt>
        <EOYAmt>90465</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>79849</BOYAmt>
        <EOYAmt>90465</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>RECREATIONAL YOUTH ACTIVITIES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>IN GENERAL, RECREATION ACTIVITIES SUCH AS HOCKEY, SOFTBALL, BOXING AND DANCES FOR BOYS AND GIRLS IN THE GREATER FALL RIVER AREA.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>IN GENERAL, RECREATION ACTIVITIES SUCH AS HOCKEY, SOFTBALL, BOXING AND DANCES FOR BOYS AND GIRLS IN THE GREATER FALL RIVER AREA.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>20620</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>20620</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHARLES J CULLEN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LIBERAL MEDEIROS</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL P PERREIRA</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID L CABRAL</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PALMIRA M AGUIAR</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANTONIO F BONANCA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DONALD M FERREIRA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEPHEN G GARDINER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES H MEDEIROS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT P ROZCYKI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</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>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>CHARLES J CULLEN</PersonNm>
        <USAddress>
          <AddressLine1Txt>31 FRANKLIN STREET</AddressLine1Txt>
          <CityNm>FALL RIVER</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>02720</ZIPCd>
        </USAddress>
        <PhoneNum>5086729197</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="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>1587</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>10199</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5244</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2300</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2596</CurrentTaxYearAmt>
        <TotalAmt>21926</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>29172</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>16576</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>15000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>11359</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>14635</CurrentTaxYearAmt>
        <TotalAmt>86742</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>30759</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>26775</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20244</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>13659</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>17231</CurrentTaxYearAmt>
        <TotalAmt>108668</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>108668</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>124</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>121</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>120</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>119</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>139</CurrentTaxYearAmt>
        <TotalAmt>623</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>124</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>121</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>120</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>119</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>139</CurrentTaxYearAmt>
        <TotalAmt>623</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearAmt>13866</CurrentTaxYearAmt>
        <TotalAmt>13866</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>30883</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>26896</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20364</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>13778</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>31236</CurrentTaxYearAmt>
        <TotalAmt>123157</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.88240</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99500</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.01000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.01000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART III, LINE 12</FormAndLineReferenceDesc>
        <ExplanationTxt>CONCESSION INCOME 12,866 RENTAL INCOME 1,000</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>CONCESSION INCOME 12,866 RENTAL INCOME 1,000 TOTAL 13,866</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING AND PROMOTION 155 POLICE DETAIL 1,155 PROGRAM 2,178 UTILITIES 6,475 INSURANCE 6,967 REPAIRS &amp; MAINTENANCE 151 LICENSES 274 TELEPHONE 869 DEPRECIATION 223 ANNUAL REPORT FEE 50 DUES &amp; SUBSCRIPTIONS 55 BANK CHARGES 48 TOTAL 18,600</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>IMPROVEMENTS 126,531 126,531 LESS ACCUMULATED DEPRECIATION 119,393 119,616 BUILDING 9,600 9,600 LESS ACCUMULATED DEPRECIATION 9,600 9,600 FURNITURE &amp; FIXTURES 6,282 6,282 LESS ACCUMULATED DEPRECIATION 6,282 6,282 TOTAL 7,138 6,915</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>IN GENERAL, RECREATION ACTIVITIES SUCH AS HOCKEY, SOFTBALL, BOXING AND DANCES FOR BOYS AND GIRLS IN THE GREATER FALL RIVER AREA.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
