﻿<?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>2013-09-17T14:57:54-05:00</Timestamp>
    <TaxPeriodEndDate>2013-05-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>H &amp; J CERTIFIED PUBLIC ACCOUNTANTS INC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>37131 EUCLID AVENUE</AddressLine1>
        <City>WILLOUGHBY</City>
        <State>OH</State>
        <ZIPCode>44094</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-06-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>341002813</EIN>
      <Name>
        <BusinessNameLine1>CLEVELAND POLICE ATHLETIC LEAGUE</BusinessNameLine1>
      </Name>
      <NameControl>POLI</NameControl>
      <Phone>2166879135</Phone>
      <USAddress>
        <AddressLine1>1300 ONTARIO ST</AddressLine1>
        <AddressLine2>ROOM/SUITE 1ST FL</AddressLine2>
        <City>CLEVELAND</City>
        <State>OH</State>
        <ZIPCode>44113</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ROBERT KUMAZEK</Name>
      <Title>EXECUTIVE DIRECTOR</Title>
      <Phone>2166879135</Phone>
      <DateSigned>2013-09-15</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>ROLLAND B STANDISH</Name>
      <Phone>4409512997</Phone>
      <DatePrepared>2013-09-17</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990EZ documentId="RetDoc5" referenceDocumentId="RetDoc4">
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>WWW.CLEVELANDPAL.ORG</WebSite>
      <Organization501c3 referenceDocumentId="RetDoc2">X</Organization501c3>
      <GrossReceipts>54134</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>54134</ContributionsGiftsGrantsEtc>
      <TotalRevenue>54134</TotalRevenue>
      <SalariesOtherCompEmplBenefits>13975</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>2478</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>2000</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>1022</PrintingPublicationsPostage>
      <OtherExpensesTotal>36134</OtherExpensesTotal>
      <TotalExpenses>55609</TotalExpenses>
      <ExcessOrDeficitForYear>-1475</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>-55202</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>-56677</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>1038</BOY>
        <EOY>60</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <BOY>779</BOY>
        <EOY>779</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>1817</BOY>
        <EOY>839</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>57019</BOY>
        <EOY>65787</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>-55202</BOY>
        <EOY>-64948</EOY>
      </NetAssetsOrFundBalances>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>SEE SCHEDULE O. - TO PROVIDE A SAFE AND FUN ENVIRONMENT FOR CHILDREN DURING RECREATIONAL AND ATHLETIC ACTIVITIES - FOSTER POSITIVE INTERACTIONS BETWEEN POLICE OFFICERS AND YOUTH - HELP KEEP CHILDREN OUT OF TROUBLE AND FOCUSED ON BECOMING GOOD CITIZENS</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>SINCE ITS INCEPTION THE POLICE ATHLETIC LEAGUE HAS PROVIDED OPPORTUNITIES FOR CHILDREN IN THE COMMUNITY TO PARTICIPATE IN POSITIVE, WHOLESOME SPORTS, RECREATIONAL, AND EXTRACURRICULAR ACTIVITIES - PROVIDING THOUSAND OF CHILDREN BETWEEN THE AGES OF 5 AND 21 WITH AN ALTERNATIVE TO LIFE ON THE STREETS. PAL HOPES TO DIVERT CHILDREN FROM NEGATIVE INFLUENCES AND ENHANCE A CHILD'S INDIVIDUAL SELF-ESTEEM, DISCIPLINE, AND ACTUALIZATION. PAL COACH'S HELP PROVIDE GOOD ROLE MODELS FOR THE CHILDREN TO INTERACT WITH AS THEY DEVELOP INTO ADULTHOOD. CLEVELAND PAL SPONSORS MANY SPORT ACTIVITIES THROUGHOUT THE YEAR INCLUDING: FOOTBALL, BOXING, BASEBALL, BASKETBALL, GOLF, TENNIS, AND OTHERS. THE VAST MAJORITY OF PAL KIDS COME FROM MINORITY AND LOW INCOME FAMILIES. OVER 3,000 CHILDREN PARTIPATED IN THESE ACTIVITIES IN FOR THE YEAR ENDED MAY 31, 2013.</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>45236</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>45236</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">ROBERT KUMAZEC</PersonName>
        <Title>EXEC DIR</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>2400</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">STEPHEN PIGOTT</PersonName>
        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">WAYNE TOROK</PersonName>
        <Title>VICE PRES</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">CYNTHIA MUMFORD</PersonName>
        <Title>TREASURER</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">CHARLES LANE III</PersonName>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>true</MadeLoansToFromOfficers>
      <LoansToFromOfficers referenceDocumentId="RetDoc3">9158</LoansToFromOfficers>
      <EngagedInExcessBenefitTrans referenceDocumentId="RetDoc3">false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>OH</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NamePerson>ROBERT KUMAZEK</NamePerson>
        <AddressUS>
          <AddressLine1>1300 ONTARIO ST</AddressLine1>
          <City>CLEVELAND</City>
          <State>OH</State>
          <ZIPCode>44113</ZIPCode>
        </AddressUS>
        <TelephoneNumber>2166879135</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>
        <CurrentTaxYearMinus4Years>674730</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>99276</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>146008</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>85661</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>54134</CurrentTaxYear>
        <Total>1059809</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>674730</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>99276</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>146008</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>85661</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>54134</CurrentTaxYear>
        <Total>1059809</Total>
      </Total170>
      <AmountsSubstContributorsTotal>35523</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>1024286</PublicSupportTotal170>
      <TotalSupport>1059809</TotalSupport>
      <PublicSupportPertcentage170>0.96650</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.96320</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleL documentId="RetDoc3">
      <LoanTable>
        <NamePerson>ROBERT KUMAZEC</NamePerson>
        <RelationshipWithOrganization>EXECUTIVE DIRECTOR</RelationshipWithOrganization>
        <PurposeOfLoan>OPERATING CASH</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>5437</OriginalPrincipalAmount>
        <BalanceDue>9158</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>false</WrittenAgreement>
      </LoanTable>
      <TotalBalanceDue>9158</TotalBalanceDue>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc4">
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>EXPENSES OFFICE 5,298 TRAVEL 2,577 INTEREST 3,917 BANK CHARGES 249 DUES &amp; SUBSCRIPTIONS 650 PAL CARNIVAL 1,169 MISC EVENTS 11,365 ATHLETIC EVENTS 8,759 DONATIONS 1,650 AGENCY FEES 500 TOTAL 36,134</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 24</ReturnReference>
        <Explanation>EQUIPMENT 31,178 31,178 LESS ACCUMULATED DEPRECIATION 31,178 31,178 DEPOSITS 779 779 TOTAL 779 779</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER LIABILITIES</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 26</ReturnReference>
        <Explanation>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 6,753 6,772 BANK OVERDRAFT 0 203 LOANS FROM OFFICERS 704 9,158 MORTGAGE AND OTHER NOTES PAYABLE 49,562 49,654</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>PRIMARY EXEMPT PURPOSE</Identifier>
        <ReturnReference>FORM 990-EZ, PART III</ReturnReference>
        <Explanation>SEE SCHEDULE O. - TO PROVIDE A SAFE AND FUN ENVIRONMENT FOR CHILDREN DURING RECREATIONAL AND ATHLETIC ACTIVITIES - FOSTER POSITIVE INTERACTIONS BETWEEN POLICE OFFICERS AND YOUTH - HELP KEEP CHILDREN OUT OF TROUBLE AND FOCUSED ON BECOMING GOOD CITIZENS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FIRST ACCOMPLISHMENT</Identifier>
        <ReturnReference>FORM 990-EZ, PART III, LINE 28</ReturnReference>
        <Explanation>SINCE ITS INCEPTION THE POLICE ATHLETIC LEAGUE HAS PROVIDED OPPORTUNITIES FOR CHILDREN IN THE COMMUNITY TO PARTICIPATE IN POSITIVE, WHOLESOME SPORTS, RECREATIONAL, AND EXTRACURRICULAR ACTIVITIES - PROVIDING THOUSAND OF CHILDREN BETWEEN THE AGES OF 5 AND 21 WITH AN ALTERNATIVE TO LIFE ON THE STREETS. PAL HOPES TO DIVERT CHILDREN FROM NEGATIVE INFLUENCES AND ENHANCE A CHILD'S INDIVIDUAL SELF-ESTEEM, DISCIPLINE, AND ACTUALIZATION. PAL COACH'S HELP PROVIDE GOOD ROLE MODELS FOR THE CHILDREN TO INTERACT WITH AS THEY DEVELOP INTO ADULTHOOD. CLEVELAND PAL SPONSORS MANY SPORT ACTIVITIES THROUGHOUT THE YEAR INCLUDING: FOOTBALL, BOXING, BASEBALL, BASKETBALL, GOLF, TENNIS, AND OTHERS. THE VAST MAJORITY OF PAL KIDS COME FROM MINORITY AND LOW INCOME FAMILIES. OVER 3,000 CHILDREN PARTIPATED IN THESE ACTIVITIES IN FOR THE YEAR ENDED MAY 31, 2013.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="RetDoc1">
      <Compensation>
        <PersonName>ROBERT KUMAZEC</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>STEPHEN PIGOTT</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>WAYNE TOROK</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>CYNTHIA MUMFORD</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>CHARLES LANE III</PersonName>
      </Compensation>
    </CompensationExplanation>
  </ReturnData>
</Return>