﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-06-25T06:57:49-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-05-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>830982557</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BCS &amp; COMPANY</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>24441 DETROIT ROAD SUITE 300</AddressLine1Txt>
        <CityNm>WESTLAKE</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44145</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>341002813</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CLEVELAND POLICE ATHLETIC LEAGUE</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>CLEVELAND POLICE</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>CLEV</BusinessNameControlTxt>
      <PhoneNum>2165367279</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1300 ONTARIO STREET</AddressLine1Txt>
        <CityNm>CLEVELAND</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44113</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ROBERT M KUMAZEC JR</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>2165367279</PhoneNum>
      <SignatureDt>2024-03-30</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MICHAEL P SPOLAR CPA</PreparerPersonNm>
      <PTIN>P01310007</PTIN>
      <PhoneNum>2164701728</PhoneNum>
      <PreparationDt>2025-06-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc5">
      <PrincipalOfficerNm>ROBERT M KUMAZEC JR</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>1300 ONTARIO STREET</AddressLine1Txt>
        <CityNm>CLEVELAND</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44113</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1376573</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.CLEVELANDPAL.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1956</FormationYr>
      <LegalDomicileStateCd>OH</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO PROVIDE RECREATIONAL ATHLETIC AND EDUCATIONAL PROGRAMS FOR UNDERSERVED AND DISADVANTAGED</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>8</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>0</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>23</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>20520</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>6</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>4</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>462559</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>452055</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>483085</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>452059</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>121200</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>112933</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>369880</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>268594</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>491080</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>381527</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-7995</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>70532</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>29768</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>126027</TotalAssetsEOYAmt>
      <TotalLiabilitiesEOYAmt>44034</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>29768</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>81993</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>1. TO PROVIDE A SAFE AND FUN ENVIRONMENT FOR CHILDREN DURING EDUCATIONAL , RECREATIONAL AND ATHLETIC ACTIVITIES. 2. TO FOSTER POSITIVE INTERACTIONS BETWEEN LAW ENFORCEMENT OFFICERS AND YOUNGSTERS.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>55119</ExpenseAmt>
      <Desc>ATHLETIC PROGRAMS: CLE PAL PROVIDED OVER 3,000 YOUNGSTERS (BOTH BOYS AND GIRLS) WITH ATHLETIC PROGRAMS THROUGH THE CITY OF CLEVELAND RECREATION CENTERS, INCLUDING SUCH SPORTS AS BASKETBALL, CHEERLEADING, FOOTBALL, BOXING AND OTHERS. THESE PROGRAMS WERE PROVIDED FREE OF CHARGE AND ALL EQUIPMENT, UNIFORMS, TRANSPORTATION, ASSOCIATED FEES, VOLUNTEER COACHES AND STAFF WERE PROVIDED BY CLE PAL THROUGHOUT THE FISCAL YEAR.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>168370</ExpenseAmt>
        <Desc>RECREATIONAL PROGRAMS: CLE PAL PROVIDED OVER 900 YOUNGSTERS WITH THE OPPORTUNITY TO PARTICIPATE IN MANY DIFFERENT RECREATIONAL PROGRAMS AND SPECIAL EVENTS INCLUDING FIELD TRIPS TO PROFESSIONAL SPORTS, THEATRICAL, CINEMATIC AND EDUCATIONAL EVENTS. CLE PAL PROVIDED THESE ACTIVITIES FREE OF CHARGE TO YOUNGSTERS IN THE NORTHEAST OHIO COMMUNITY. ALL ASSOCIATED COSTS, INCLUDING ENTRANCE FEES, FOOD, BEVERAGE AND TRANSPORTAION COSTS WERE PAID BY THE CLE PAL FOR THE BENEFIT OF THE PARTICIPANTS.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <Desc>LEADERSHIP MENTORING PROGRAM: CLE PAL PROVIDED OVER 200 YOUNGSTERS WITH A LEADERSHIP AND MENTORING OPPORTUNITY THROUGH THE YEAR. YOUNG ADULTS WERE GIVN OPPORTUNITIES TO ATTEND MOTIVATIONAL SPEAKERS AND LEARNING SESSIONS TO IMPROVE INDIVIDUAL LEADERSHIP SKILLS, AS WELL AS PARTICIPATE IN SEVERAL COMMUNITY SERVICE EVENTS. ALL FEES ASSOCIATED WITH THIS PROGRAM INCLUDING FEES , TRAVEL, LODGING, FOOD, BEVERAGE, APPAREL , STAFFING AND INCIDENTAL COSTS WERRE PROVIDED BY CLE PAL.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <Desc>TO PROVIDE A SAFE AND FUN ENVIRONMENT FOR CHILDREN DURING EDUCATIONAL , RECREATIONAL AND ATHLETIC ACTIVITIES. TO FOSTER POSITIVE INTERACTIONS BETWEEN LAW ENFORCEMENT OFFICERS AND YOUNGSTERS.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalProgramServiceExpensesAmt>223489</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc6">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">true</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc4">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc4">false</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc4">true</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>false</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>23</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <GoverningBodyVotingMembersCnt>8</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>0</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>false</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>ROBERT M KUMAZEC JR</PersonNm>
        <PhoneNum>2165367279</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1300 ONTARIO STREET</AddressLine1Txt>
          <CityNm>CLEVELAND</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44113</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROBERT M KUMAZEC JR</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHoursPerWeekRt>8.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>38700</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RICARDO LOZADA</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>12750</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOSEPH HAGGERTY</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>1700</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>53150</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>4</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>4</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <GamingGrossIncomeAmt>1376569</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>924514</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>452055</TotalRevenueColumnAmt>
        <ExclusionAmt>452055</ExclusionAmt>
      </NetIncomeFromGamingGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>452059</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>4</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>452055</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>53150</TotalAmt>
        <ProgramServicesAmt>53150</ProgramServicesAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>45800</TotalAmt>
        <ManagementAndGeneralAmt>45800</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>4361</TotalAmt>
        <ManagementAndGeneralAmt>4361</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>9622</TotalAmt>
        <ManagementAndGeneralAmt>9622</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>44642</TotalAmt>
        <ManagementAndGeneralAmt>44642</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>2785</TotalAmt>
        <ManagementAndGeneralAmt>2785</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>15653</TotalAmt>
        <ManagementAndGeneralAmt>15653</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>701</TotalAmt>
        <ManagementAndGeneralAmt>701</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <TravelGrp>
        <TotalAmt>27559</TotalAmt>
        <ManagementAndGeneralAmt>27559</ManagementAndGeneralAmt>
      </TravelGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>1363</TotalAmt>
        <ProgramServicesAmt>335</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1028</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>5887</TotalAmt>
        <ManagementAndGeneralAmt>5887</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>RECREATIONAL PROGRAMS</Desc>
        <TotalAmt>64699</TotalAmt>
        <ProgramServicesAmt>64699</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SPORTS PROGRAMS</Desc>
        <TotalAmt>57459</TotalAmt>
        <ProgramServicesAmt>57459</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>DONATIONS</Desc>
        <TotalAmt>38941</TotalAmt>
        <ProgramServicesAmt>38941</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SCHOLARSHIP</Desc>
        <TotalAmt>8500</TotalAmt>
        <ProgramServicesAmt>8500</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>405</TotalAmt>
        <ProgramServicesAmt>405</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>381527</TotalAmt>
        <ProgramServicesAmt>223489</ProgramServicesAmt>
        <ManagementAndGeneralAmt>158038</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>20317</BOYAmt>
        <EOYAmt>19004</EOYAmt>
      </CashNonInterestBearingGrp>
      <LandBldgEquipCostOrOtherBssAmt>164849</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>153752</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>9451</BOYAmt>
        <EOYAmt>11097</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <EOYAmt>95926</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>29768</BOYAmt>
        <EOYAmt>126027</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <EOYAmt>1646</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <UnsecuredNotesLoansPayableGrp>
        <EOYAmt>42388</EOYAmt>
      </UnsecuredNotesLoansPayableGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>44034</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>29768</BOYAmt>
        <EOYAmt>81993</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>29768</BOYAmt>
        <EOYAmt>81993</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>29768</BOYAmt>
        <EOYAmt>126027</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>70532</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>-18307</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc6">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>48914</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>9398</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>41951</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>20520</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>120783</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus1YearAmt>6</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4</CurrentTaxYearAmt>
        <TotalAmt>10</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus3YearsAmt>553789</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>845180</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>905889</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1376569</CurrentTaxYearAmt>
        <TotalAmt>3681427</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>48914</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>563187</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>887131</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>926415</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1376573</CurrentTaxYearAmt>
        <TotalAmt>3802220</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>3802220</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>48914</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>563187</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>887131</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>926415</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1376573</CurrentTaxYearAmt>
        <TotalAmt>3802220</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc3">
      <EquipmentGrp>
        <DepreciationAmt>153752</DepreciationAmt>
        <BookValueAmt>-153752</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>164849</OtherCostOrOtherBasisAmt>
        <BookValueAmt>164849</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>11097</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>INTER COMPANY - 3511</Desc>
        <BookValueAmt>95926</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>95926</TotalBookValueOtherAssetsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc4">
      <GamingInformationGrp>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <GrossRevenuePullTabsAmt>1376569</GrossRevenuePullTabsAmt>
        <OtherDirectExpensesPullTabsAmt>924514</OtherDirectExpensesPullTabsAmt>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>1376569</GrossRevenueTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>924514</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>924514</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>452055</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <IndividualWithBooksNm>ROBERT M KUMAZEC JR</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>1300 ONTARIO STREET</AddressLine1Txt>
        <CityNm>CLEVELAND</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44113</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>1. TO PROVIDE A SAFE AND FUN ENVIRONMENT FOR CHILDREN DURING EDUCATIONAL , RECREATIONAL AND ATHLETIC ACTIVITIES. 2. TO FOSTER POSITIVE INTERACTIONS BETWEEN LAW ENFORCEMENT OFFICERS AND YOUNGSTERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE A SAFE AND FUN ENVIRONMENT FOR CHILDREN DURING EDUCATIONAL , RECREATIONAL AND ATHLETIC ACTIVITIES. TO FOSTER POSITIVE INTERACTIONS BETWEEN LAW ENFORCEMENT OFFICERS AND YOUNGSTERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>PAYROLL SERVICE 0 1,394 0 LICENSING 0 19,326 0 BANK FEES 0 9,987 0 DUES &amp; SUBSCRIPTIONS 0 2,547 0 POSTAGE 0 432 0 OUTSIDE CONTRACT SERVICES 0 10,843 0 MISC BUSINESS EXPENSES 0 113 0 TOTAL 0 44,642 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>BOOK / TAX DEPRECIATION DIFFERENCE -18,307</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>