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        <BusinessNameLine1Txt>PAHORESKY &amp; ASSOCIATES LLC</BusinessNameLine1Txt>
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        <AddressLine1Txt>8248 LANCASTER DRIVE</AddressLine1Txt>
        <CityNm>MENTOR</CityNm>
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        <ZIPCd>44060</ZIPCd>
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      <PersonNm>TIM GALLAGHER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>4407256451</PhoneNum>
      <SignatureDt>2024-06-19</SignatureDt>
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        <PersonLastNm>GALLAGHER</PersonLastNm>
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    <PreparerPersonGrp>
      <PreparerPersonNm>PAUL R PAHORESKY CPA</PreparerPersonNm>
      <PTIN>P00344973</PTIN>
      <PhoneNum>4409741040</PhoneNum>
      <PreparationDt>2024-06-27</PreparationDt>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>12007</ContributionsGiftsGrantsEtcAmt>
      <SaleOfAssetsGrossAmt>5487</SaleOfAssetsGrossAmt>
      <GainOrLossFromSaleOfAssetsAmt>5487</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt>1973</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>1400</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>573</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>18067</TotalRevenueAmt>
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        <EOYAmt>96792</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO SUPPORT LOCAL SAFETY OFFICERS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE MEMBERS' FAMILIES WITH A DEATH BENEFIT TO HELP MEET EMERGENCY EXPENDITURES UPON A MEMBERS' DEATH.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ATTEND MEETINGS AND CONFERENCES TO ACQUIRE INFORMATION AS TO THE RIGHTS AND DUTIES OF POLICE OFFICERS AND TO IMPART INFORMATION TO OFFICERS AND THE PUBLIC.</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PARTICIPATE IN COMMUNITY EVENTS TO PROMOTE INTERACTION BETWEEN POLICE OFFICERS AND THE GENERAL PUBLIC.</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SOLIDIFY RELATIONSHIP BETWEEN THE PUBLIC AND SAFETY FORCES THROGH THE SALE/DISTRIBUTION OF ITEMS BEARING THE SAFETY FORCES LOGO.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>TIM GALLAGHER</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAN SABRUNO</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
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      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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        <PersonNm>RANDALL RICCIARDO</PersonNm>
        <USAddress>
          <AddressLine1Txt>1726 SILVER STREET</AddressLine1Txt>
          <CityNm>WICKLIFFE</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44092</ZIPCd>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
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      <OperateHospitalInd>false</OperateHospitalInd>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES GIFTS 1,000 WEB SITE DOMAIN 240 PRINTING 577 POSTAGE 87 POST OFFICE BOX 114 MEALS AND ENTERTAINMENT 673 OHIO FOP STATE CONFERENCE 169 DAY ON CAPITAL HILL 687 NATIONAL CONFERENCE 2,381 STATE BOARD MEETING 142 TOTAL 6,070</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>MARKET VALUE INCREASES 0 CHANGE IN MARKET VALUE JP MORGAN -12,800</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>SOLIDIFY RELATIONSHIP BETWEEN THE PUBLIC AND SAFETY FORCES THROGH THE SALE/DISTRIBUTION OF ITEMS BEARING THE SAFETY FORCES LOGO.</ExplanationTxt>
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