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    <Timestamp>2013-05-15T12:43:52-05:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>RICHARD K MILEWICZ CPA PLLC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>8975 MAIN ST</AddressLine1>
        <City>CLARENCE</City>
        <State>NY</State>
        <ZIPCode>140311927</ZIPCode>
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    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>161530107</EIN>
      <Name>
        <BusinessNameLine1>PROFESSIONAL &amp; BUSINESSMEN'S ASSOCIATION</BusinessNameLine1>
      </Name>
      <NameControl>PROF</NameControl>
      <Phone>7168394900</Phone>
      <USAddress>
        <AddressLine1>PO BOX 2607</AddressLine1>
        <City>BUFFALO</City>
        <State>NY</State>
        <ZIPCode>142402607</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>JOHN PAWLAK</Name>
      <Title>TREASURER</Title>
      <Phone>7168394900</Phone>
      <DateSigned>2013-05-15</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>RICHARD K MILEWICZ</Name>
      <PTIN>P00115962</PTIN>
      <Phone>7166343358</Phone>
      <DatePrepared>2013-05-15</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>WWW.PANDBA.COM</WebSite>
      <Organization501c typeOf501cOrganization="6">X</Organization501c>
      <GrossReceipts>36092</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ProgramServiceRevenue>12962</ProgramServiceRevenue>
      <MembershipDues>9330</MembershipDues>
      <FundraisingGrossIncome>13800</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>7941</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>5859</SpecialEventsNetIncomeLoss>
      <TotalRevenue>28151</TotalRevenue>
      <FeesAndOthPymtToIndContractors>450</FeesAndOthPymtToIndContractors>
      <PrintingPublicationsPostage>86</PrintingPublicationsPostage>
      <OtherExpensesTotal>21045</OtherExpensesTotal>
      <TotalExpenses>21581</TotalExpenses>
      <ExcessOrDeficitForYear>6570</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>28639</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>0</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>35209</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>28639</BOY>
        <EOY>35209</EOY>
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      <TotalAssets>
        <BOY>28639</BOY>
        <EOY>35209</EOY>
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      <SumOfTotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
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      <NetAssetsOrFundBalances>
        <BOY>28639</BOY>
        <EOY>35209</EOY>
      </NetAssetsOrFundBalances>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>PROVIDE ACTIVITIES FOR MEMBERS TO INTERACT AND PROMOTE COMMON BUSINESS INTERESTS.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>EVENTS, MEETINGS &amp; SPEAKERS - PROVIDE EDUCATION TO MEMBERS AND PROMOTE BUSINESS.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>16697</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>16697</TotalProgramServiceExpenses>
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        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>STANLEY GAJEWSKI</PersonName>
        <Title>VICE PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MICHAEL EMSER</PersonName>
        <Title>TREASURER</Title>
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        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>WALTER STEPIEN</PersonName>
        <Title>SECRETARY</Title>
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        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>RALPH MARASZEK</PersonName>
        <Title>FINANCIAL SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>1.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DANIEL DREJAS</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ALAN KURTZMAN</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>FRANCIS ORLIKOWSKI</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ROBERT SIKORSKI</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>0</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>0</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>0</OrganizationHadUBI>
      <SubjectToProxyTax>0</SubjectToProxyTax>
      <OrganizationDissolvedEtc>0</OrganizationDissolvedEtc>
      <DirectIndirectPoliticalExpend>0</DirectIndirectPoliticalExpend>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>TREASURER</BusinessNameLine1>
        </NameBusiness>
        <AddressUS>
          <AddressLine1>701 SENECA STREET</AddressLine1>
          <City>BUFFALO</City>
          <State>NY</State>
          <ZIPCode>14210</ZIPCode>
        </AddressUS>
        <TelephoneNumber>7168394900</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
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      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>DESCRIPTION: PROGRAM EXPENSE. AMOUNT: 16,697. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 211. DESCRIPTION: MEETING EXPENSE. AMOUNT: 2,527. DESCRIPTION: INSURANCE. AMOUNT: 752. DESCRIPTION: ADVERTISING. AMOUNT: 396. DESCRIPTION: WEB HOSTING. AMOUNT: 20. DESCRIPTION: SUNSHINE EXPENSE. AMOUNT: 442. TOTAL TO FORM 990-EZ, LINE 16: 21,045.</Explanation>
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      <Declaration>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</Declaration>
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