﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2018v3.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2020-07-04T12:14:31-04:00</ReturnTs>
    <TaxPeriodEndDt>2019-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>820585282</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Dickinson &amp; McDonald P A</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>Post Office Box 1626</AddressLine1Txt>
        <CityNm>Deland</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>327211626</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2018-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>593148576</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WEST VOLUSIA POLICE ATHLETIC LEAGUE</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WEST</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>POST OFFICE BOX 3642</AddressLine1Txt>
        <CityNm>DELAND</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32721</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>REBECCA A MCDONALD</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3867343978</PhoneNum>
      <SignatureDt>2020-07-04</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Rebecca A McDonald</PreparerPersonNm>
      <PTIN>P00739131</PTIN>
      <PhoneNum>3867343978</PhoneNum>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>216.134.210.20</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2020-07-04</IPDt>
      <IPTm>12:19:02</IPTm>
      <FederalOriginalSubmissionId>5924002020186po1rglg</FederalOriginalSubmissionId>
      <FederalOriginalSubmissionIdDt>2020-07-04</FederalOriginalSubmissionIdDt>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>FF81FACE80FE8A685CA2038FC1FD971CC14AD303</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>FF81FACE80FE8A685CA2038FC1FD971CC14AD303</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2018</TaxYr>
    <BuildTS>2020-09-23 17:36:50Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <GrossReceiptsAmt>52829</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>52391</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>350</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>88</InvestmentIncomeAmt>
      <TotalRevenueAmt>52829</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>600</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>44513</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>7861</OtherExpensesTotalAmt>
      <TotalExpensesAmt>52974</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-145</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>392833</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>392688</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>201938</BOYAmt>
        <EOYAmt>209140</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>190895</BOYAmt>
        <EOYAmt>183548</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>392833</BOYAmt>
        <EOYAmt>392688</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>392833</BOYAmt>
        <EOYAmt>392688</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>ATHLETICEDUCATION OF AT-RISK YOUTH</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TUTORING AND HOMEWORK ASSISTANCE FOR AT-RISK YOUTH SUPPORT TEAM SPORT PARTICIPATION FOR AT-RISK YOUTH</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>52975</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>52975</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES SIEG</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FRED H KAISER</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GLORIA DENSTON</PersonNm>
        <TitleTxt>SECRETARYTREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</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>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>FL</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>REBECCA A MCDONALD</PersonNm>
        <USAddress>
          <AddressLine1Txt>POST OFFICE BOX 3642</AddressLine1Txt>
          <CityNm>DELAND</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32721</ZIPCd>
        </USAddress>
        <PhoneNum>3867343978</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>106008</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>139785</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>106256</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>71569</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>28742</CurrentTaxYearAmt>
        <TotalAmt>452360</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>106008</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>139785</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>106256</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>71569</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>28742</CurrentTaxYearAmt>
        <TotalAmt>452360</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>452360</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus1YearAmt>71</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>88</CurrentTaxYearAmt>
        <TotalAmt>159</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>452519</TotalSupportAmt>
      <PublicSupportCY170Pct>0.99960</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <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>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTPROGRAM EXPENSES 1,600GENERAL AND ADMINISTRATIVE 6,261</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>