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    <ReturnTs>2026-02-28T18:19:41-07:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</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 402</AddressLine1Txt>
        <CityNm>Elma</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14059</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Richard Walczak</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>7164722591</PhoneNum>
      <SignatureDt>2026-02-28</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <AddressChangeInd>X</AddressChangeInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.WARPPOLICE.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
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      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>24699</MembershipDuesAmt>
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      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0" referenceDocumentId="R000003">0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>12540</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>17160</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>3861</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>11160</CostOfGoodsSoldAmt>
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      <OtherRevenueTotalAmt>0</OtherRevenueTotalAmt>
      <TotalRevenueAmt>34560</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>0</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>6300</BenefitsPaidToOrForMembersAmt>
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      <PrintingPublicationsPostageAmt>9253</PrintingPublicationsPostageAmt>
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      <ExcessOrDeficitForYearAmt>-7619</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>131141</NetAssetsOrFundBalancesBOYAmt>
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        <BOYAmt>131141</BOYAmt>
        <EOYAmt>123522</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>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <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>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Christopher DePerno</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Charles Krathaus Jr</PersonNm>
        <TitleTxt>Executive Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Richard S Walczak</PersonNm>
        <TitleTxt>Vice President Finance</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Robert Marth</PersonNm>
        <TitleTxt>Recording Secretary</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Clybrone Twitty</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
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      <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>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
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      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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      <GamingInformationGrp>
        <GrossRevenueBingoAmt>29700</GrossRevenueBingoAmt>
        <CashPrizesBingoAmt>12540</CashPrizesBingoAmt>
        <NonCashPrizesBingoAmt>0</NonCashPrizesBingoAmt>
        <RentFacilityCostsBingoAmt>0</RentFacilityCostsBingoAmt>
        <OtherDirectExpensesBingoAmt>0</OtherDirectExpensesBingoAmt>
        <VolunteerLaborBingoInd>0</VolunteerLaborBingoInd>
        <GrossRevenueTotalGamingAmt>29700</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>12540</CashPrizesTotalGamingAmt>
        <NonCashPrizesTotalGamingAmt>0</NonCashPrizesTotalGamingAmt>
        <RentFcltyCostsTotalGamingAmt>0</RentFcltyCostsTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>0</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>12540</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>17160</NetGamingIncomeSummaryAmt>
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      <StatesWhereGamingConductedCd>NY</StatesWhereGamingConductedCd>
      <LicensedInd>0</LicensedInd>
      <ExplanationIfNoTxt>No license required because this drawing is for members to support our health and welfare fund.</ExplanationIfNoTxt>
      <LicenseSuspendedEtcInd>0</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>0</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>0</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>0</GamingOwnFacilityPct>
      <GamingOtherFacilityPct>1</GamingOtherFacilityPct>
      <IndividualWithBooksNm>Richard 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 Walczak</GamingManagerPersonNm>
      <GamingManagerCompensationAmt>0</GamingManagerCompensationAmt>
      <GamingManagerServicesProvTxt>Send out tickets to members and send prizes to winners.</GamingManagerServicesProvTxt>
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      <CharitableDistributionRqrInd>0</CharitableDistributionRqrInd>
      <DistributedAmt>0</DistributedAmt>
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        <ExplanationTxt>Organization conducts drawings twice a year to support our health and welfare fund</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^Meeting expenses;17428|Bank service charges;141|Insurance;725|Website expense;4836|Telephone;400|Office supplies;2322|Advertising;324|Charity contributions;450^Total;26626^</ExplanationTxt>
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