﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-13T11:25:23-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>453465415</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>THE LOIACONO FIRM CPAS PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>301 N WASHINGTON ST</AddressLine1Txt>
        <CityNm>ROME</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>134404101</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>222309393</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PHILIP SMCDONALD POLICE BENEVOLENT</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ASSOCIATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>PHIL</BusinessNameControlTxt>
      <PhoneNum>3154302937</PhoneNum>
      <USAddress>
        <AddressLine1Txt>301 NORTH JAMES STREET</AddressLine1Txt>
        <CityNm>ROME</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>13440</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JAMES BRISTOL</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>3154302937</PhoneNum>
      <SignatureDt>2024-11-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAVID R LOIACONO CPA</PreparerPersonNm>
      <PTIN>P01216895</PTIN>
      <PhoneNum>3153561150</PhoneNum>
      <PreparationDt>2024-11-08</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>118916</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>31335</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>2910</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>68026</MembershipDuesAmt>
      <InvestmentIncomeAmt>2982</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>343</SaleOfAssetsGrossAmt>
      <GainOrLossFromSaleOfAssetsAmt>343</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt>13320</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>12119</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>1201</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>106797</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>69893</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>8400</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>7875</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>882</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>40720</OtherExpensesTotalAmt>
      <TotalExpensesAmt>127770</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-20973</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>278235</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-4067</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>253195</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>278235</BOYAmt>
        <EOYAmt>253195</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>278235</BOYAmt>
        <EOYAmt>253195</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>278235</BOYAmt>
        <EOYAmt>253195</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROMOTE AND SECURE MEMBER'S SALARIES, HOURS, WORK CONDITIONS, BENEFITS AND GENERAL RIGHTS OF THE ROME NEW YORK POLICE FORCE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE LEGAL, EDUCATION, INSURANCE AND RETIREMENT BENEFITS TO ITS MEMBERS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>FOSTER A POSITIVE RELATIONSHIP WITH THE COMMUNITY THROUGH SUPPORTING AND PROMOTING COMMUNITY ACTIVITIES.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES BRISTOL</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1800</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSEF HALL</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>900</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JARROD STANEK</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GEORGE GEBO II</PersonNm>
        <TitleTxt>RECORDING SE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>900</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NICOLAUS SCHREPPEL</PersonNm>
        <TitleTxt>FINANCIAL SE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>900</CompensationAmt>
      </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>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>JARROD STANEK</PersonNm>
        <USAddress>
          <AddressLine1Txt>301 N JAMES STREET</AddressLine1Txt>
          <CityNm>ROME</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>13440</ZIPCd>
        </USAddress>
        <PhoneNum>3154302937</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>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES SPONSORED ACTIVITIES 1,800 DONATIONS 12,474 SHOP WITH A COP 15,800 DONATION MAILINGS 8,937 FILING FEES 125 BANK &amp; OTHER FEES 84 SCHOLARSHIPS 1,500 TOTAL 40,720</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED LOSS ON INVESTMENTS -4,067</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROMOTE AND SECURE MEMBER'S SALARIES, HOURS, WORK CONDITIONS, BENEFITS AND GENERAL RIGHTS OF THE ROME NEW YORK POLICE FORCE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>