﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-03-28T13:07:30-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ERNEST PALMER EA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 384</AddressLine1Txt>
        <CityNm>LEWISTON</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14092</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>161552383</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NIAGARA COUNTY LAW ENFORCEMENT FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% MICHAEL FILICETTI</InCareOfNm>
      <BusinessNameControlTxt>NIAG</BusinessNameControlTxt>
      <PhoneNum>7164383393</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5526 NIAGARA ST EXT</AddressLine1Txt>
        <CityNm>LOCKPORT</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14094</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MICHAEL FILICETTI</PersonNm>
      <PersonTitleTxt>CHAIRMAN</PersonTitleTxt>
      <PhoneNum>7164383393</PhoneNum>
      <SignatureDt>2025-03-26</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ERNEST PALMER EA</PreparerPersonNm>
      <PTIN>P00637583</PTIN>
      <PhoneNum>7167549989</PhoneNum>
      <PreparationDt>2025-03-28</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>45795</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>9950</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt>35845</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>24839</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>11006</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>20956</TotalRevenueAmt>
      <OtherExpensesTotalAmt>28607</OtherExpensesTotalAmt>
      <TotalExpensesAmt>28607</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-7651</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>24654</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>17003</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>24654</BOYAmt>
        <EOYAmt>17003</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>24654</BOYAmt>
        <EOYAmt>17003</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>24654</BOYAmt>
        <EOYAmt>17003</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>SUPPLEMENT LAW ENFORCEMENT NEEDS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SPONSORSHIPS OF OTHER LOCAL LAW ENFORCEMENT AGENCIES AND GROUPS</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>6685</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SUPPLEMENT TRAINING OF PERSONNEL</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DONATIONS TO LOCAL CIVIC COMMUNITY GROUPS</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>6455</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL FILICETTI</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL DUNN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOAN ROCCO</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>MICHAEL DUNN</PersonNm>
        <USAddress>
          <AddressLine1Txt>5526 NIAGARA ST EXT</AddressLine1Txt>
          <CityNm>LOCKPORT</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14094</ZIPCd>
        </USAddress>
        <PhoneNum>7164383393</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="990A">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>13202</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>11936</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>13172</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>9309</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>9950</CurrentTaxYearAmt>
        <TotalAmt>57569</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>13202</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>11936</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>13172</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>9309</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>9950</CurrentTaxYearAmt>
        <TotalAmt>57569</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>57569</PublicSupportTotal170Amt>
      <TotalSupportAmt>57569</TotalSupportAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="990G">
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF TOURNAM</Event1Nm>
        <GrossReceiptsEvent1Amt>35845</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>35845</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>17582</RentFacilityCostsEvent1Amt>
        <OtherDirectExpensesEvent1Amt>6807</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>35845</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>35845</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>17582</RentFcltyCostsTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>6807</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>24389</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>11456</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTMEMBERSHIPS 125ADVERTISING 650DONATIONS 6,455AWARDS 1,187SPONSORSHIPS 6,685PHOTO 450MEETINGS 1,299MEMORIALS 375BANK FEES 288GRANTS 6,519HALL RENTAL 100PROFESSIONAL FEES 460OFFICE 127RETIREMENT AWARDS 330TAXES 25PRINTING 3,532</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>