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    <ReturnTs>2025-03-17T18:04:58-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>161363462</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WESTERN NEW YORK ASSOCIATION OF RETIRED LAW ENFRCMNT PERSONNEL INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WEST</BusinessNameControlTxt>
      <PhoneNum>7164722591</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 146</AddressLine1Txt>
        <CityNm>Depew</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14043</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Richard Walczak</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>7164722591</PhoneNum>
      <SignatureDt>2025-03-17</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <WebsiteAddressTxt>WWW.WARPPOLICE.ORG</WebsiteAddressTxt>
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      <ProgramServiceRevenueAmt>8714</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>18983</MembershipDuesAmt>
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      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
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      <TotalRevenueAmt>46851</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>0</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>27626</BenefitsPaidToOrForMembersAmt>
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      <OccupancyRentUtltsAndMaintAmt>180</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>17674</PrintingPublicationsPostageAmt>
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        <EOYAmt>131141</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <BOYAmt>143906</BOYAmt>
        <EOYAmt>131141</EOYAmt>
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      <PrimaryExemptPurposeTxt>Promoting community awareness of driver safety issues. Set up future schlarships of students desiring to enter law enforcement. Monitoring members pension benefits and rights.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Organization has continued to monitor pension activities in the State of New York by contacting various branches of government and the NYS Comptroller. Organization has paid death benefits to survivors of deceased members. It has built a reserve fund for scholarships and has stressed driver training for our retired members and has joined up with several insurance companies to offer insurance discounts to members.</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Paul Beakman Jr</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Christopher DePerno</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Charles Krathaus Jr</PersonNm>
        <TitleTxt>Executive Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Richard S Walczak</PersonNm>
        <TitleTxt>Vice President Finance</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Robert Marth</PersonNm>
        <TitleTxt>Recording Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Clybrone Twitty</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
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      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
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        <PersonNm>Richard S Walczak</PersonNm>
        <USAddress>
          <AddressLine1Txt>1180 Rice Rd</AddressLine1Txt>
          <CityNm>Elma</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14059</ZIPCd>
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        <PhoneNum>7164722591</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
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      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
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        <GrossRevenueTotalGamingAmt>32953</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>14955</CashPrizesTotalGamingAmt>
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        <RentFcltyCostsTotalGamingAmt>0</RentFcltyCostsTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>0</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>14955</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>17998</NetGamingIncomeSummaryAmt>
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      <StatesWhereGamingConductedCd>NY</StatesWhereGamingConductedCd>
      <LicensedInd>0</LicensedInd>
      <ExplanationIfNoTxt>No gaming license required</ExplanationIfNoTxt>
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      <GamingOtherFacilityPct>0</GamingOtherFacilityPct>
      <IndividualWithBooksNm>Richard S Walczak</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>1180 Rice Rd</AddressLine1Txt>
        <CityNm>Elma</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14059</ZIPCd>
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      <CntrctWith3rdPrtyForGameRevInd>0</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>Richard S Walczak</GamingManagerPersonNm>
      <GamingManagerCompensationAmt>0</GamingManagerCompensationAmt>
      <GamingManagerServicesProvTxt>Mailing out tickets and disbursing prizes</GamingManagerServicesProvTxt>
      <GamingManagerIsDirectorOfcrInd>X</GamingManagerIsDirectorOfcrInd>
      <CharitableDistributionRqrInd>0</CharitableDistributionRqrInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule G, Part III, Lines 1-8</FormAndLineReferenceDesc>
        <ExplanationTxt>Fundraiser is for revenue to maintain a health and welfare fund for members alive and deceased</ExplanationTxt>
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