﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2021v4.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-08T15:12:04-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-05-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>873231666</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PKF O'CONNOR DAVIES ADVISORY LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>20 COMMERCE DRIVE SUITE 301</AddressLine1Txt>
        <CityNm>CRANFORD</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>070163618</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>222215146</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BERKELEY TOWNSHIP PBA LOCAL #237</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BERK</BusinessNameControlTxt>
      <PhoneNum>7323411132</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 237</AddressLine1Txt>
        <CityNm>BAYVILLE</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>08721</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RYAN WAHL</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7323411132</PhoneNum>
      <SignatureDt>2024-10-01</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>EDMOND BRADY</PreparerPersonNm>
      <PTIN>P00100199</PTIN>
      <PhoneNum>9082726200</PhoneNum>
      <PreparationDt>2024-10-01</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2021</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <AmendedReturnInd>X</AmendedReturnInd>
      <GroupExemptionNum>6098</GroupExemptionNum>
      <MethodOfAccountingOtherDesc>MODIFIED CASH</MethodOfAccountingOtherDesc>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>169087</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>138121</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>13610</MembershipDuesAmt>
      <InvestmentIncomeAmt>6</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041300001" fndrsngEventContriPrevRptAmt="24555">17350</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>26072</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-8722</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>143015</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>60970</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>46400</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>8531</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>77444</OtherExpensesTotalAmt>
      <TotalExpensesAmt>193345</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-50330</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>108949</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>58619</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>108949</BOYAmt>
        <EOYAmt>58619</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>108949</BOYAmt>
        <EOYAmt>58619</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>108949</BOYAmt>
        <EOYAmt>58619</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ORGANIZATION WAS ESTABLISHED TO FURTHER THE INTERESTS OF ITS MEMBERSHIP BY SEEKING IMPROVED TERMS AND CONDITIONS OF EMPLOYMENT, TO RENDER MORAL AND MATERIAL AID TO MEMBERS AS NEEDED, TO PROVIDE REPRESENTATION AND/OR COUNSEL IN LEGAL PROCEEDINGS, AND TO PROMOTE SOCIAL AND FRATERNAL ACTIVITIES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION WAS ESTABLISHED TO FURTHER THE INTERESTS OF ITS MEMBERSHIP BY SEEKING IMPROVED TERMS AND CONDITIONS OF EMPLOYMENT, TO RENDER MORAL AND MATERIAL AID TO MEMBERS AS NEEDED, TO PROVIDE REPRESENTATION AND/OR COUNSEL IN LEGAL PROCEEDINGS, AND TO PROMOTE SOCIAL AND FRATERNAL ACTIVITIES.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DON ROWLEY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSEPH CHESTER</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RYAN WAHL</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHANE LEIGHTON</PersonNm>
        <TitleTxt>RECORDING SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISTOPHER SHICK</PersonNm>
        <TitleTxt>DELEGATE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RYAN DRIVANOS</PersonNm>
        <TitleTxt>FINANCIAL SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc1039500001">0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>2099</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NJ</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>RYAN WAHL TREASURER</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>631 PINEWALD KESWICK RD</AddressLine1Txt>
          <CityNm>BAYVILLE</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>08721</ZIPCd>
        </USAddress>
        <PhoneNum>7323411132</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc1039500001">1</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleC documentId="RetDoc1039500001">
      <PoliticalExpendituresAmt>2099</PoliticalExpendituresAmt>
      <InternalFundsContributedAmt>2099</InternalFundsContributedAmt>
      <TotalExemptFunctionExpendAmt>2099</TotalExemptFunctionExpendAmt>
      <Form1120POLFiledInd>0</Form1120POLFiledInd>
      <Section527PoliticalOrgGrp>
        <OrganizationBusinessName>
          <BusinessNameLine1Txt>NJS PBA PAC</BusinessNameLine1Txt>
        </OrganizationBusinessName>
        <USAddress>
          <AddressLine1Txt>158 MAIN STREET</AddressLine1Txt>
          <CityNm>WOODBRIDGE</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>08724</ZIPCd>
        </USAddress>
        <EIN>472239526</EIN>
        <ContributionsRcvdDlvrAmt>2099</ContributionsRcvdDlvrAmt>
      </Section527PoliticalOrgGrp>
    </IRS990ScheduleC>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF TOURNAMENT</Event1Nm>
        <GrossReceiptsEvent1Amt>39905</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>24505</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>15400</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>6240</RentFacilityCostsEvent1Amt>
        <OtherDirectExpensesEvent1Amt>16782</OtherDirectExpensesEvent1Amt>
        <Event2Nm>CORNHOLE</Event2Nm>
        <GrossReceiptsEvent2Amt>2000</GrossReceiptsEvent2Amt>
        <CharitableContriEvent2Amt>50</CharitableContriEvent2Amt>
        <GrossRevenueEvent2Amt>1950</GrossRevenueEvent2Amt>
        <NonCashPrizesEvent2Amt>2200</NonCashPrizesEvent2Amt>
        <OtherDirectExpensesEvent2Amt>850</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>41905</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>24555</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>17350</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>2200</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>6240</RentFcltyCostsTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>17632</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>26072</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-8722</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST INCOME. AMOUNT: 6.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: COMMUNITY RELATIONS. GRANTEE NAME: MULTIPLE. AMOUNT GIVEN: 13,656.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: PROMOTIONAL AND GOODWILL. GRANTEE NAME: MULTIPLE. AMOUNT GIVEN: 33,314.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: PROCEEDS FROM ALLISON WRAY FUND. GRANTEE NAME: MULTIPLE. AMOUNT GIVEN: 14,000. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 60,970.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: MEETINGS, CONVENTIONS AND CONFERENCES. AMOUNT: 40,486. DESCRIPTION: OFFICER ALLOWANCE. AMOUNT: 2,400. DESCRIPTION: PBA PAC ASSESEMENT. AMOUNT: 2,099. DESCRIPTION: POLICE UNITY TOUR EXPENSES. AMOUNT: 466. DESCRIPTION: TELEPHONE. AMOUNT: 1,242. DESCRIPTION: INSURANCE. AMOUNT: 416. DESCRIPTION: OFFICE. AMOUNT: 9,740. DESCRIPTION: MAILING FUND DRIVE. AMOUNT: 14,708. DESCRIPTION: OFFICER EXPENSES. AMOUNT: 5,887. TOTAL TO FORM 990-EZ, LINE 16: 77,444.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>