﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2012v2.1">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-06-07T15:32:42-05:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>JONES LITTLE &amp; CO CPA'S LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>186 WEST MONTAUK HIGHWAY SUITE D3</AddressLine1>
        <City>HAMPTON BAYS</City>
        <State>NY</State>
        <ZIPCode>119462347</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>043831473</EIN>
      <Name>
        <BusinessNameLine1>PAUL KOSTER MEMORIAL BENEFIT INC</BusinessNameLine1>
      </Name>
      <NameControl>PAUL</NameControl>
      <USAddress>
        <AddressLine1>35 ROBINHOOD LANE</AddressLine1>
        <City>SOUTHAMPTON</City>
        <State>NY</State>
        <ZIPCode>11968</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>JEAN MACKENZIE</Name>
      <Title>PRESIDENT</Title>
      <DateSigned>2013-06-07</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>KATHLEEN GALWAY CPA</Name>
      <Phone>6317284020</Phone>
      <DatePrepared>2013-06-07</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990EZ documentId="RetDoc5" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="RetDoc2">X</Organization501c3>
      <GrossReceipts>27217</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <FundraisingGrossIncome referenceDocumentId="RetDoc3">27217</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>7820</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>19397</SpecialEventsNetIncomeLoss>
      <TotalRevenue>19397</TotalRevenue>
      <PrintingPublicationsPostage>1668</PrintingPublicationsPostage>
      <OtherExpensesTotal>14121</OtherExpensesTotal>
      <TotalExpenses>15789</TotalExpenses>
      <ExcessOrDeficitForYear>3608</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>5987</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>9595</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>5987</BOY>
        <EOY>9595</EOY>
      </CashSavingsAndInvestments>
      <TotalAssets>
        <BOY>5987</BOY>
        <EOY>9595</EOY>
      </TotalAssets>
      <NetAssetsOrFundBalances>
        <BOY>5987</BOY>
        <EOY>9595</EOY>
      </NetAssetsOrFundBalances>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>CHARITABLE GIVING TO OTHER NON-PROFIT ORGANIZATIONS TO SUPPORT THEIR CHARITABLE PROGRAMS AND SCHOLARSHIPS TO STUDENTS PURSUING POST-SECONDARY EDUCATION.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>PAUL KOSTER MEMORIAL BENEFIT INC. PROVIDES CHARITABLE GIVING TO OTHER NON-PROFIT ORGANIZATIONS TO SUPPORT THEIR CHARITABLE PROGRAMS AND PROVIDE SCHOLARSHIPS TO STUDENTS PURSUING POST-SECONDARY EDUCATION.</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>12324</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>12324</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">JEAN MACKENZIE</PersonName>
        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">JOANNE ZARRAS</PersonName>
        <Title>TREASURER</Title>
        <AvgHoursPerWkDevotedToPosition>0.25</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">PATTON MILLER</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>0.25</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">STEPHANIE DEPP</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>0.25</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">KAREN BIENIEWICZ</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>0.25</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>NY</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NamePerson>JEAN MACKENZIE</NamePerson>
        <AddressUS>
          <AddressLine1>35 ROBINHOOD LANE</AddressLine1>
          <City>SOUTHAMPTON</City>
          <State>NY</State>
          <ZIPCode>11968</ZIPCode>
        </AddressUS>
        <TelephoneNumber>6312836681</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc2">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus3Years>38447</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>20230</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>24403</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>27216</CurrentTaxYear>
        <Total>110296</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus3Years>38447</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>20230</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>24403</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>27216</CurrentTaxYear>
        <Total>110296</Total>
      </Total170>
      <PublicSupportTotal170>110296</PublicSupportTotal170>
      <TotalSupport>110296</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>27217</GrossReceiptsFromAdmissionsEtc>
      <PublicSupportPertcentage170>1.00000</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>1.00000</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc3">
      <EventsInformation>
        <NameOfEvent1>PAUL KOSTER MEM</NameOfEvent1>
        <GrossReceiptsEvent1>27217</GrossReceiptsEvent1>
        <GrossRevenueEvent1>27217</GrossRevenueEvent1>
        <OtherDirectExpensesEvent1>7820</OtherDirectExpensesEvent1>
        <GrossReceiptsTotal>27217</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>27217</GrossRevenueTotalEvents>
        <OtherDirectExpensesTotalEvents>7820</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>7820</DirectExpenseSummaryEvents>
        <NetIncomeSummary>19397</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>PAUL KOSTER MEMORIAL FUND ENTERTAINMENT 3,625 FOOD PURCHASES 2,477 BEVERAGE PURCHASES 1,000 SUPPLIES 695 VARIOUS 6,324 TOTAL 14,121</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>PRIMARY EXEMPT PURPOSE</Identifier>
        <ReturnReference>FORM 990-EZ, PART III</ReturnReference>
        <Explanation>CHARITABLE GIVING TO OTHER NON-PROFIT ORGANIZATIONS TO SUPPORT THEIR CHARITABLE PROGRAMS AND SCHOLARSHIPS TO STUDENTS PURSUING POST-SECONDARY EDUCATION.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="RetDoc1">
      <Compensation>
        <PersonName>JEAN MACKENZIE</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>JOANNE ZARRAS</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>PATTON MILLER</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>STEPHANIE DEPP</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>KAREN BIENIEWICZ</PersonName>
      </Compensation>
    </CompensationExplanation>
  </ReturnData>
</Return>