﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2023v6.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-01-28T18:11:45-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-09-30</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>256048838</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PORT AUTH OF ALLEGHENY COUNTY RELIEF ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% CHARLES BREITSMAN</InCareOfNm>
      <BusinessNameControlTxt>PORT</BusinessNameControlTxt>
      <PhoneNum>4123252807</PhoneNum>
      <USAddress>
        <AddressLine1Txt>THREE GATEWAY CENTER Ste 1625</AddressLine1Txt>
        <CityNm>Pittsburgh</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15222</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CHARLES BREITSMAN</PersonNm>
      <PersonTitleTxt>TRUSTEE</PersonTitleTxt>
      <PhoneNum>4123252200</PhoneNum>
      <SignatureDt>2025-01-28</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JAMES P JACKSON</PreparerPersonNm>
      <PTIN>P00445455</PTIN>
      <PhoneNum>4126350854</PhoneNum>
      <PreparationDt>2025-01-28</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="1">
    <IRS990EZ documentId="IRS990EZ-55-1" softwareId="23017731" softwareVersionNum="ta23mefv1.0">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501cInd organization501cTypeTxt="9">X</Organization501cInd>
      <TypeOfOrganizationTrustInd>X</TypeOfOrganizationTrustInd>
      <GrossReceiptsAmt>17743</GrossReceiptsAmt>
      <MembershipDuesAmt>9016</MembershipDuesAmt>
      <InvestmentIncomeAmt>8727</InvestmentIncomeAmt>
      <TotalRevenueAmt>17743</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>8300</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>20168</FeesAndOtherPymtToIndCntrctAmt>
      <TotalExpensesAmt>28468</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-10725</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>171928</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>161203</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>171928</BOYAmt>
        <EOYAmt>169762</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>171928</BOYAmt>
        <EOYAmt>169762</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>171928</BOYAmt>
        <EOYAmt>169762</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROVIDE SICK AND RETIRED BENEFITS TO ELIGIBLE MEMBERS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SICK AND RETIREMENT BENEFITS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>8300</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>8300</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <BusinessName>
          <BusinessNameLine1Txt>CW BREITSMAN ASSOC LLC</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>11300</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>CW BREITSMAN ASSOCIATES LLC</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>THREE GATEWAY CENTER Ste 1625</AddressLine1Txt>
          <CityNm>PITTSBURGH</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15222</ZIPCd>
        </USAddress>
        <PhoneNum>4123252200</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>
    </IRS990EZ>
  </ReturnData>
</Return>