<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-01-29T14:37:09-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>472327733</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BQ TAX &amp; ACCOUNTING LTD</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>115 PLAZA LANE STE 6</AddressLine1Txt>
        <CityNm>COBLESKILL</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>120435711</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>133716308</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>EPASA-USA INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>EPAS</BusinessNameControlTxt>
      <PhoneNum>9176869804</PhoneNum>
      <USAddress>
        <AddressLine1Txt>65-54 MYRTLE AVENUE</AddressLine1Txt>
        <CityNm>GLENDALE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11385</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SALVATORE DI PIETRO</PersonNm>
      <PersonTitleTxt>VICE PRESIDENT</PersonTitleTxt>
      <PhoneNum>9176869804</PhoneNum>
      <SignatureDt>2024-01-29</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>SALVATORE</PersonFirstNm>
        <PersonLastNm>DI PIETRO</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KATHLEEN OPPER</PreparerPersonNm>
      <PTIN>P00531925</PTIN>
      <PhoneNum>5182344829</PhoneNum>
      <PreparationDt>2024-01-29</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</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>169153</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>169131</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>22</InvestmentIncomeAmt>
      <TotalRevenueAmt>169153</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>111887</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4536</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>29883</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>3176</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>9679</OtherExpensesTotalAmt>
      <TotalExpensesAmt>159161</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>9992</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>105012</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>1480</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>116484</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>105012</BOYAmt>
        <EOYAmt>116484</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>105012</BOYAmt>
        <EOYAmt>116484</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>105012</BOYAmt>
        <EOYAmt>116484</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>ASSIST ITALIAN IMMIGRANTS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HELPING ITALIAN AMERICAN IMMIGRANTS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>122388</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HELPING ITALIAN AMERICAN IMMIGRANT.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>75</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>122463</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SALVATORE DI PIETRO</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TONY MULE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GIUSEPPE TURRICAIANO</PersonNm>
        <TitleTxt>SECRETARY</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>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>EPASA-USA</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>65-54 MYRTEL AVENUE</AddressLine1Txt>
          <CityNm>RIDGEWOOD</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11385</ZIPCd>
        </USAddress>
        <PhoneNum>7183865212</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>160151</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>156443</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>158909</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>168586</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>169131</CurrentTaxYearAmt>
        <TotalAmt>813220</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus1YearAmt>21</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>22</CurrentTaxYearAmt>
        <TotalAmt>43</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>160151</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>156443</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>158909</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>168607</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>169153</CurrentTaxYearAmt>
        <TotalAmt>813263</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>813263</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>160151</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>156443</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>158909</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>168607</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>169153</CurrentTaxYearAmt>
        <TotalAmt>813263</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 1,511 OFFICE SUPPLIES 322 COMPUTER EXPENSES 1,282 TOLLS &amp; GAS 405 INSURANCE 2,279 CHARITABLE CONTRIBUTION 3,700 CHASE WIRE FEES 105 MISC 75 TOTAL 9,679</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>UNKNOWN ADJUSTMENT 1,480</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR PERIOD ADJUSTMENTS (35636)</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>HELPING ITALIAN AMERICAN IMMIGRANT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
