<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2021v4.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-06-29T07:37:15-07:00</ReturnTs>
    <TaxPeriodEndDt>2022-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>201789791</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>TODD &amp; TODD CPAS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2200 FLOWING SPRINGS ROAD</AddressLine1Txt>
        <CityNm>CHESTER SPRINGS</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>19425</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>020569145</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PAOLI BUSINESS &amp; PROFESSIONAL ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PAOL</BusinessNameControlTxt>
      <PhoneNum>6107258456</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 550</AddressLine1Txt>
        <CityNm>PAOLI</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>19301</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KAREN LANDER</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>6107258456</PhoneNum>
      <SignatureDt>2023-01-11</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>KAREN</PersonFirstNm>
        <PersonLastNm>LANDER</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Ryan C Todd</PreparerPersonNm>
      <PTIN>P01494168</PTIN>
      <PhoneNum>6108271040</PhoneNum>
      <PreparationDt>2023-06-29</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>0</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2021</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ-01" referenceDocumentId="IRS990ScheduleO-01">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>45646</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>320</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>10525</MembershipDuesAmt>
      <InvestmentIncomeAmt>14</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="34787" referenceDocumentId="IRS990ScheduleG-01" referenceDocumentName="IRS990ScheduleG">34787</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>14742</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>20045</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>30904</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>14900</GrantsAndSimilarAmountsPaidAmt>
      <OtherExpensesTotalAmt>11144</OtherExpensesTotalAmt>
      <TotalExpensesAmt>26044</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>4860</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>14779</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>19639</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>14779</BOYAmt>
        <EOYAmt>19639</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>14779</BOYAmt>
        <EOYAmt>19639</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>14779</BOYAmt>
        <EOYAmt>19639</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROMOTE, GROW &amp; SUSTAIN A DIVERSE AND HEALTHY BUSINESS COMMUNITY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DONATIONS TO THE FRONT PORCH TRUST SCHOLARSHIP FUND THAT AWARDS ANNUAL COLLEGE SCHOLARSHIPS TO SENIORS FROM GREAT VALLEY AND CONESTOGA HIGH SCHOOLS</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>7500</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>7500</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DONATIONS TO PAOLI FIRE COMPANY TO HELP WITH OPERATING EXPENSES</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>7400</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>7400</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>BANNERS TO BEAUTIFY LANCASTER AVENUE &amp; LANDSCAPING OF PAOLI VETERANS MEMORIAL</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>1918</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>1918</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ASSOCIATION PROVIDES BANNERS $168 TO BEAUTIFY LANCASTER AVENUE AND PROVIDES LANDSCAPING FOR THE PAOLI VETERANS MEEMORIAL TWICE A YEAR TOTALING $1750</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>16818</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE DiANDREA</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LEX MELLON</PersonNm>
        <TitleTxt>PAST PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>YVONNE WOOLEY</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LINDA GOLDSTEIN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAREN LANDER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</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>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>KAREN LANDER</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 550</AddressLine1Txt>
          <CityNm>PAOLI</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>19301</ZIPCd>
        </USAddress>
        <PhoneNum>6104080885</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
    </IRS990EZ>
    <IRS990ScheduleB documentId="IRS990ScheduleB-01">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="IRS990ScheduleG-01">
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF OUTING</Event1Nm>
        <GrossReceiptsEvent1Amt>34787</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>24400</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>10387</GrossRevenueEvent1Amt>
        <CashPrizesEvent1Amt>2200</CashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>9000</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>1428</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>2114</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>34787</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>24400</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>10387</GrossRevenueTotalEventsAmt>
        <CashPrizesTotalEventsAmt>2200</CashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>9000</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>1428</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>2114</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>14742</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-4355</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="21013422">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt III, Line 31</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION PROVIDES BANNERS $168 TO BEAUTIFY LANCASTER AVENUE AND PROVIDES LANDSCAPING FOR THE PAOLI VETERANS MEEMORIAL TWICE A YEAR TOTALING $1750</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROMOTE, GROW &amp; SUSTAIN A DIVERSE AND HEALTHY BUSINESS COMMUNITY; GRANT; PAOLI FIRE COMPANY: 69 DARBY RD, PAOLI, PA, 19301; N/A, 7400.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROMOTE, GROW &amp; SUSTAIN A DIVERSE AND HEALTHY BUSINESS COMMUNITY; GRANT; FRONT PORCH TRUST SCHOLARSHIP FUND: 28 WEST MARKET STRETT, WEST CHESTER, PA, 19382; N/A, 7500.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICE/POSTAGE EXPENSE 309.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>INSURANCE EXPENSE 1231.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>STORAGE LOCKER RENTAL 497.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>QUICKBOOKS ONLINE EXPENSE 747.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK CHARGES/PAYPAL 112.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>ADVERTISING/MARKETING 2798.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>WEBSITE FEES 1574.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>FILING FEES 15.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>MEETING/BOARD EXPENSES 1413.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIP EXPENSES 530.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>BANNERS 168.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>LANDSCAPING FOR PAOLI VERTERANS MEMORIAL 1750.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
