﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-06-30T10:14:00-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>221975109</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Koerner &amp; Koerner PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>10 Allen Street Suite 3A</AddressLine1Txt>
        <CityNm>Toms River</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>08753</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>223382576</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Berkeley Emergency Response Team Inc</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BERK</BusinessNameControlTxt>
      <PhoneNum>7322447488</PhoneNum>
      <USAddress>
        <AddressLine1Txt>640 Pinewald Keswick Rd PO Box 194</AddressLine1Txt>
        <CityNm>Bayville</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>08721</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Gerald A Barrett Jr</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2025-06-30</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>James K Koerner</PreparerPersonNm>
      <PTIN>P00018364</PTIN>
      <PhoneNum>7322442323</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="TransfersPersonalBenefitsContr IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>FB-Station 85 Berkeley Emergency ResponseTeam</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>127970</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>75320</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>22</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">52628</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>10446</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>42182</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>117524</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1350</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>13833</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>788</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>78388</OtherExpensesTotalAmt>
      <TotalExpensesAmt>94359</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>23165</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>183582</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>206747</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>106838</BOYAmt>
        <EOYAmt>157723</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>14945</BOYAmt>
        <EOYAmt>12894</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>82896</BOYAmt>
        <EOYAmt>50794</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>204679</BOYAmt>
        <EOYAmt>221411</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>21097</BOYAmt>
        <EOYAmt>14664</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>183582</BOYAmt>
        <EOYAmt>206747</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Provides hazardous materials, weapons of mass destruction, and other emergency responses throughout Ocean County and anywhere else requested. Also provide pre-planning and education services as requested.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Responds to hazardous materials, weapons of mass destruction, and other emergencies throughout Ocean County and anywhere else requested. Also provide pre-planning and education services as requested.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>86503</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>86503</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>John Rouse</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Paul Thaler</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Megan Hubbard</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Gerald A Barrett Jr</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</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>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NJ</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Treasurer</PersonNm>
        <USAddress>
          <AddressLine1Txt>640 Pinewald Keswick Rd</AddressLine1Txt>
          <CityNm>Bayville</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>08721</ZIPCd>
        </USAddress>
        <PhoneNum>8482878754</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="IRS990ScheduleA" softwareId="24020490" softwareVersionNum="2024v5.2">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>107425</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>109063</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>108397</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>113648</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>127948</CurrentTaxYearAmt>
        <TotalAmt>566481</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>107425</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>109063</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>108397</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>113648</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>127948</CurrentTaxYearAmt>
        <TotalAmt>566481</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>0</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>566481</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>41</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>25</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>22</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>18</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>22</CurrentTaxYearAmt>
        <TotalAmt>128</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>566609</TotalSupportAmt>
      <PublicSupportCY170Pct>0.99980</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99970</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="24020490" softwareVersionNum="2024v5.2">
      <FundraisingEventInformationGrp>
        <Event1Nm>Fund Drive</Event1Nm>
        <GrossReceiptsEvent1Amt>52628</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>52628</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>10446</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>52628</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>52628</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>10446</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>10446</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>42182</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expenses $508</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1008</FormAndLineReferenceDesc>
        <ExplanationTxt>Interest $2010</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1009</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation $36617</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $3924</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Equipment $19833</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>Vehicle Expense $6246</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>Uniforms $6086</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>Member Expenses $2680</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>Supplies $327</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.7</FormAndLineReferenceDesc>
        <ExplanationTxt>Dues &amp; Subscriptions $64</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.8</FormAndLineReferenceDesc>
        <ExplanationTxt>NJ CRI Fee $60</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.9</FormAndLineReferenceDesc>
        <ExplanationTxt>Annual Report $33</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Automobiles - Beginning $25452 Automobiles - Ending $12822</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1003</FormAndLineReferenceDesc>
        <ExplanationTxt>Machinery and Equipment - Beginning $57444 Machinery and Equipment - Ending $37972</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.1</FormAndLineReferenceDesc>
        <ExplanationTxt>- Beginning $0 - Ending $0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>