<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-14T16:12:14-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>161594374</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WITTLIN DRY &amp; DRY LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>17 BERESFORD COURT</AddressLine1Txt>
        <CityNm>WILLIAMSVILLE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14221</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>263838339</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LOCKPORT MAIN STREET INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LOCK</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>160 WASHBURN STREET SUITE 1-202</AddressLine1Txt>
        <CityNm>LOCKPORT</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14094</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TIMOTHY ARLINGTON</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <SignatureDt>2024-05-06</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>TIMOTHY</PersonFirstNm>
        <PersonLastNm>ARLINGTON</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JAY S DRY CPA</PreparerPersonNm>
      <PTIN>P00181999</PTIN>
      <PhoneNum>7166347253</PhoneNum>
      <PreparationDt>2024-05-06</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>LOCKPORTMAINSTREET.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>112332</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>23353</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>88979</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>112332</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>21180</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>11154</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>4901</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>60040</OtherExpensesTotalAmt>
      <TotalExpensesAmt>97275</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>15057</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>23662</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>38719</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>23407</BOYAmt>
        <EOYAmt>35648</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>2232</BOYAmt>
        <EOYAmt>5241</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>25639</BOYAmt>
        <EOYAmt>40889</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1977</BOYAmt>
        <EOYAmt>2170</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>23662</BOYAmt>
        <EOYAmt>38719</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>ENCOURAGE ECONOMIC GROWTH IN THE DOWNTOWN LOCKPORT NY DISTRICT WITHIN THE CONTEXT OF HISTORIC PRESERVATION IN WAYS APPROPRIATE TO TODAY'S MARKETPLACE. FOCUSING PRIMARILY ON A COMPREHENSIVE FOUR-POINT DEVELOPMENT PLAN WHICH INCLUDES DESIGN, ECONOMIC RESTRUCTURING, PROMOTION AND ORGANIZATION, LOCKPORT MAIN STREET, INC. ADVOCATES A RETURN TO COMMUNITY SELF-RELIANCE, LOCAL EMPOWERMENT AND THE REBUILDING OF ITS TRADITIONAL COMMERCIAL DISTRICT BASED ON ITS SERVICE, LOCAL OWNERSHIP AND A SENSE OF COMMUNITY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ENCOURAGE ECONOMIC GROWTH IN THE DOWNTOWN LOCKPORT NY DISTRICT WITHIN THE CONTEXT OF HISTORIC PRESERVATION IN WAYS APPROPRIATE TO TODAY'S MARKETPLACE. FOCUSING PRIMARILY ON A COMPREHENSIVE FOUR-POINT DEVELOPMENT PLAN WHICH INCLUDES DESIGN, ECONOMIC RESTRUCTURING, PROMOTION AND ORGANIZATION, LOCKPORT MAIN STREET, INC. ADVOCATES A RETURN TO COMMUNITY SELF-RELIANCE, LOCAL EMPOWERMENT AND THE REBUILDING OF ITS TRADITIONAL COMMERCIAL DISTRICT BASED ON ITS SERVICE, LOCAL OWNERSHIP AND A SENSE OF COMMUNITY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>97275</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>97275</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TIMOTHY ARLINGTON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEVIN MCDONOUGH</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHELLY UNOCIC</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NICOLE PHILIPS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRANDON MARVIN</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THOMAS SY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MELISSA BROSE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KRISTI WINQUIST</PersonNm>
        <TitleTxt>BOARD MEMBER</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>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>LOCKPORT MAIN STREET INC</PersonNm>
        <USAddress>
          <AddressLine1Txt>160 WASHBURN STREET</AddressLine1Txt>
          <CityNm>LOCKPORT</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14094</ZIPCd>
        </USAddress>
        <PhoneNum>7164340212</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="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>77105</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>88157</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>34800</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>26556</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23353</CurrentTaxYearAmt>
        <TotalAmt>249971</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>77105</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>88157</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>34800</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>26556</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23353</CurrentTaxYearAmt>
        <TotalAmt>249971</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>249971</PublicSupportTotal170Amt>
      <TotalSupportAmt>249971</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>403555</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <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="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>SPECIAL EVENTS OTHER EXPENSES 48,300 EXPENSES OFFICE SUPPLIES 7,433 INSURANCE 1,693 TELEPHONE 970 OTHER EXPENSES 1,644 TOTAL 60,040</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 1,129 2,806 INVENTORIES FOR SALE OR USE 797 342 PREPAID EXPENSES AND DEFERRED CHARGES 306 2,093 TOTAL 2,232 5,241</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,977 2,170</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>ENCOURAGE ECONOMIC GROWTH IN THE DOWNTOWN LOCKPORT NY DISTRICT WITHIN THE CONTEXT OF HISTORIC PRESERVATION IN WAYS APPROPRIATE TO TODAY'S MARKETPLACE. FOCUSING PRIMARILY ON A COMPREHENSIVE FOUR-POINT DEVELOPMENT PLAN WHICH INCLUDES DESIGN, ECONOMIC RESTRUCTURING, PROMOTION AND ORGANIZATION, LOCKPORT MAIN STREET, INC. ADVOCATES A RETURN TO COMMUNITY SELF-RELIANCE, LOCAL EMPOWERMENT AND THE REBUILDING OF ITS TRADITIONAL COMMERCIAL DISTRICT BASED ON ITS SERVICE, LOCAL OWNERSHIP AND A SENSE OF COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>ENCOURAGE ECONOMIC GROWTH IN THE DOWNTOWN LOCKPORT NY DISTRICT WITHIN THE CONTEXT OF HISTORIC PRESERVATION IN WAYS APPROPRIATE TO TODAY'S MARKETPLACE. FOCUSING PRIMARILY ON A COMPREHENSIVE FOUR-POINT DEVELOPMENT PLAN WHICH INCLUDES DESIGN, ECONOMIC RESTRUCTURING, PROMOTION AND ORGANIZATION, LOCKPORT MAIN STREET, INC. ADVOCATES A RETURN TO COMMUNITY SELF-RELIANCE, LOCAL EMPOWERMENT AND THE REBUILDING OF ITS TRADITIONAL COMMERCIAL DISTRICT BASED ON ITS SERVICE, LOCAL OWNERSHIP AND A SENSE OF COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
