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    <ReturnTs>2026-09-15T10:10:46-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>043683008</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SINGH TAX SERVICE</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1899 WEBB ROAD</AddressLine1Txt>
        <CityNm>GRAND ISLAND</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14072</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>300122913</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NIAGARA SIKH ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% KULDEEP SINGH CHEEMA</InCareOfNm>
      <BusinessNameControlTxt>NIAG</BusinessNameControlTxt>
      <PhoneNum>7162854192</PhoneNum>
      <USAddress>
        <AddressLine1Txt>636 19TH STREET</AddressLine1Txt>
        <CityNm>NIAGARA FALLS</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14301</ZIPCd>
      </USAddress>
    </Filer>
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      <PersonNm>KULDEEP S CHEEMA</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7163434437</PhoneNum>
      <SignatureDt>2026-09-14</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>SARBJIT S KHAKH</PreparerPersonNm>
      <PTIN>P00768919</PTIN>
      <PhoneNum>7164257126</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
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      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>65819</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>65819</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>65819</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>14400</SalariesOtherCompEmplBnftAmt>
      <OtherExpensesTotalAmt>147519</OtherExpensesTotalAmt>
      <TotalExpensesAmt>161919</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-96100</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesEOYAmt>-96100</NetAssetsOrFundBalancesEOYAmt>
      <Form990TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <PrimaryExemptPurposeTxt>A SIKH PRAYER CENTER CALLES GURDWARA WHICH IS A EXEMPT FROM THE TAX.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
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        <PersonNm>KULDEEP SINGH CHEEMA</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
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        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAKHWINDER SINGH GILL</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RAJVINDER SINGH BENIPAL</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SURJIT SINGH</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>KULDEEP SINGH CHEEMA</PersonNm>
        <USAddress>
          <AddressLine1Txt>636 19TH STREET</AddressLine1Txt>
          <CityNm>NIAGARA FALLS</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14301</ZIPCd>
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        <PhoneNum>7163434437</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <Form720FiledInd>0</Form720FiledInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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      <ChurchInd>X</ChurchInd>
      <DistributableAmountGrp>
        <CYAdjNetIncomeDistributableAmt>0</CYAdjNetIncomeDistributableAmt>
        <CYPct85AdjustedNetIncomeAmt>0</CYPct85AdjustedNetIncomeAmt>
        <CYTotalMinAstDistributableAmt>0</CYTotalMinAstDistributableAmt>
        <CYGreaterAdjustedMinimumAmt>0</CYGreaterAdjustedMinimumAmt>
        <CYIncomeTaxImposedPYAmt>0</CYIncomeTaxImposedPYAmt>
        <CYDistributableAsAdjustedAmt>0</CYDistributableAsAdjustedAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>1) OTHER EXPENSES REPAIRS HOME DEPOT A PLUS GROUP INC PLUS AMOUNT 25160 2) OTHER EXPENSES INSURANCE AMOUNT 7251 3) OTHER EXPENSES ADP FEE AMOUNT 450 4) OTHER EXPENSES EMPLOYER TAXES INCLUDED EMPLOYMENT TAXES AMOUNT 2786 5) OTHER EXPENSES TELEPHONE AND INTERNET AMOUNT 1124 6) OTHER EXPENSES NATIONAL GRID ELECTRIC AMOUNT 12551 7) OTHER EXPENSES NATIONAL FUEL NATURAL GAS AMOUNT 76666 8) OTHER EXPENSES APP BY FOX AMOUNT 100 9) OTHER EXPENSES SUPPLIES AMOUNT 3522 10) OTHER EXPENSES BANK CHARGES AMOUNT 12 11) OTHER EXPENSES LOCKSMITH AND LOCK CHANGES SERVICE AMOUNT 441 12) OTHER EXPENSES MICROSOFT AMOUNT 140 13) OTHER EXPENSES OFFICE SUPPLIES AMOUNT 460 14) OTHER EXPENSES DUMPSTERS SERVICES AMOUNT 1379 15) OTHER EXPENSES LAWNMOVER LABOR PARTS AMOUNT 152 16) OTHER EXPENSES NIAGARA FALLS WATER BOARD WATER AMOUNT 6085 17) OTHER EXPENSES DONATIONS AMOUNT 5200 18) OTHER EXPENSES GRAVELS FOR PARKING LOT AMOUNT 1800 19) OTHER EXPENSES KITCHEN HOOD CLEANINGS AMOUNT 500 20) OTHER EXPENSES WORKER S COMPENSATION BOARD AMOUNT 555 21) OTHER EXPENSES CPA SERVICE AMOUNT 325 22) OTHER EXPENSES NIAGARA FALLS CITY TAX AMOUNT 608 23) OTHER EXPENSES ALARM AMOUNT 252</ExplanationTxt>
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