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    <ReturnTs>2026-06-01T15:11:58-06:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
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      <PreparerFirmEIN>454805573</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Ryan Saum CPA LLC</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>141 Kitchell Lake Drive</AddressLine1Txt>
        <CityNm>West Milford</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>07480</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
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      <EIN>223050527</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NEW JERSEY STATE PBA ASSOCIATION 265</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% KIBRET BORELAND</InCareOfNm>
      <BusinessNameControlTxt>NEWJ</BusinessNameControlTxt>
      <PhoneNum>8622051151</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 130</AddressLine1Txt>
        <CityNm>Little Falls</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>07424</ZIPCd>
      </USAddress>
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    <BusinessOfficerGrp>
      <PersonNm>KIBRET BORELAND</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8622051151</PhoneNum>
      <SignatureDt>2026-06-01</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
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    <PreparerPersonGrp>
      <PreparerPersonNm>RYAN SAUM</PreparerPersonNm>
      <PTIN>P01605952</PTIN>
      <PhoneNum>2012476268</PhoneNum>
      <PreparationDt>2026-06-01</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>75277</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>72875</MembershipDuesAmt>
      <OtherRevenueTotalAmt>2402</OtherRevenueTotalAmt>
      <TotalRevenueAmt>75277</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>17310</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>369</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>45940</OtherExpensesTotalAmt>
      <TotalExpensesAmt>63619</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>11658</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>1728</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>13386</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>7066</BOYAmt>
        <EOYAmt>13386</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>7066</BOYAmt>
        <EOYAmt>13386</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>5338</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>1728</BOYAmt>
        <EOYAmt>13386</EOYAmt>
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      <PrimaryExemptPurposeTxt>SEE SCHEDULE O</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PBA ITEMS FOR THE BENEFIT OF MEMBERS AND MEMBERS FAMILIES</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEAN CIOPPA</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>7.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PATRICK MURRAY</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIBRET BORELAND</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JASON FERMIN</PersonNm>
        <TitleTxt>SARGEANT AT ARMS</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARMINE BUFI</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CYNTHIA HENRIQUEZ</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSE CASTILLO</PersonNm>
        <TitleTxt>STATE DELEGATE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANIELLE SPINELLI</PersonNm>
        <TitleTxt>ALT STATE DELEGATE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </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>
      <BooksInCareOfDetail>
        <PersonNm>KIBRET BORELAND</PersonNm>
        <USAddress>
          <AddressLine1Txt>PASSAIC COUNTY PROSECUTORS OFFICE</AddressLine1Txt>
          <CityNm>Paterson</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>07505</ZIPCd>
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        <PhoneNum>8622051151</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountOTHER MISC REVENUE 1,189PBA GOLD CARDS 1,213</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountBUSINESS EXPENSES 1,044PER CAPITA DUES 7,280INSURANCE (LIABILITY D and O) 399MEALS AND ENTERTAINMENT 1,641OPERATIONS 14,503NJSPBA 283TRAVEL AND MEETINGS 8,949RET PL. 290TAXES 3,664CIGAR NIGHT 1,050PAC PER CAPTIA FEES 2,412COUNTY CONF. DUES 650PCC 125DONATION IN KIND 1,238PBA CARDS 2,412</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearACCOUNTS PAYABLE 5,338 0</ExplanationTxt>
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