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    <ReturnTs>2024-03-17T16:51:29-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-04-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>810555466</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>NICASTRO ACCOUNTING SERVICES</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>908 NIAGARA FALLS BLVD STE 104</AddressLine1Txt>
        <CityNm>North Tonawanda</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14120</ZIPCd>
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    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-05-01</TaxPeriodBeginDt>
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        <BusinessNameLine1Txt>NORTH TONAWANDA POLICE BENEVOLENT ASSOCIATION INC</BusinessNameLine1Txt>
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        <AddressLine1Txt>216 PAYNE AVENUE</AddressLine1Txt>
        <CityNm>NORTH TONAWANDA</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14120</ZIPCd>
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      <PersonNm>MICHAEL F ROBERTS</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7165535558</PhoneNum>
      <SignatureDt>2023-09-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
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      <PersonFullName>
        <PersonFirstNm>MICHAEL</PersonFirstNm>
        <PersonLastNm>ROBERTS</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>RANDY R BRADT</PreparerPersonNm>
      <PTIN>P00942336</PTIN>
      <PhoneNum>7162644438</PhoneNum>
      <PreparationDt>2024-03-17</PreparationDt>
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      <TrustedCustomerGrp>
        <TrustedCustomerCd>0</TrustedCustomerCd>
        <OOBSecurityVerificationCd>00</OOBSecurityVerificationCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>166714</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>137161</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>24051</MembershipDuesAmt>
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      <TotalRevenueAmt>166714</TotalRevenueAmt>
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      <PrintingPublicationsPostageAmt>9950</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>83454</OtherExpensesTotalAmt>
      <TotalExpensesAmt>125912</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>40802</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>290117</NetAssetsOrFundBalancesBOYAmt>
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        <EOYAmt>330919</EOYAmt>
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        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
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        <EOYAmt>0</EOYAmt>
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      <Form990TotalAssetsGrp>
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        <EOYAmt>330919</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
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        <EOYAmt>0</EOYAmt>
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        <BOYAmt>290117</BOYAmt>
        <EOYAmt>330919</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO PROVIDE BENEFITS TO POLICE OFFICERS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDES VARIOUS BENEFITS TO MEMEBERS DENTAL, OPTICAL AND RETIREMENT</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>12757</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION SUPPORTS LOCAL YOUTH PROGRAMS</DescriptionProgramSrvcAccomTxt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL DAY</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL ROBERTS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSH CRESS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LEE BOLSOVER</PersonNm>
        <TitleTxt>GRIEVANCE REP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TODD BUSH</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROB BOHNSTADT</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JUSTIN TOMASZEWSKI</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>MICHAEL ROBERTS</PersonNm>
        <USAddress>
          <AddressLine1Txt>216 PAYNE AVENUE</AddressLine1Txt>
          <CityNm>NORTH TONAWANDA</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14120</ZIPCd>
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        <PhoneNum>7165535558</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <FiledScheduleAInd>true</FiledScheduleAInd>
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        <CurrentTaxYearMinus2YearsAmt>114385</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>158144</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>161212</CurrentTaxYearAmt>
        <TotalAmt>535658</TotalAmt>
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      <GrossReceiptsNonUnrltBusGrp>
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        <TotalAmt>14445</TotalAmt>
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      <Total509Grp>
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        <CurrentTaxYearMinus2YearsAmt>114385</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>158144</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>161212</CurrentTaxYearAmt>
        <TotalAmt>550103</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>550103</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
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        <CurrentTaxYearMinus2YearsAmt>4106</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3988</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5502</CurrentTaxYearAmt>
        <TotalAmt>19027</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus3YearsAmt>5431</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4106</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3988</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5502</CurrentTaxYearAmt>
        <TotalAmt>19027</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
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        <CurrentTaxYearMinus2YearsAmt>34929</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>51133</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>137997</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>153420</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>162132</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>166714</CurrentTaxYearAmt>
        <TotalAmt>620263</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.88690</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.79180</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.03000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.03000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
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    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTINTEREST INCOME 1,465DIVIDENDS 4,037</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTSTIPENDS 2,000DONATIONS/SCHOLORSHIPS 19,113COMMUNITY OUTREACH/YOUTH EVENTS ETC 31,358DINNERS/MEETING &amp; EVENTS 13,727DUES 1,945BANK CHARGES 200FILINGS 125OFFICE AND GENERAL SUPPLIES 6,469INVESTMENT FEES 4,787MISC 3,730</ExplanationTxt>
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