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        <AddressLine1Txt>6116 Shallowford Rd Suite 104</AddressLine1Txt>
        <CityNm>Chattanooga</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>37421</ZIPCd>
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        <BusinessNameLine1Txt>THE PEARL GROUP INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PEAR</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 822</AddressLine1Txt>
        <CityNm>CHATTANOOGA</CityNm>
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        <ZIPCd>37401</ZIPCd>
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      <PersonNm>FRED MASTON</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4233153563</PhoneNum>
      <SignatureDt>2024-11-15</SignatureDt>
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    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
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      <PreparerPersonNm>Jon C Holden CPA</PreparerPersonNm>
      <PTIN>P02128095</PTIN>
      <PhoneNum>4236485095</PhoneNum>
      <PreparationDt>2024-11-15</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <PrintingPublicationsPostageAmt>4329</PrintingPublicationsPostageAmt>
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        <EOYAmt>37122</EOYAmt>
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        <EOYAmt>264098</EOYAmt>
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        <EOYAmt>52964</EOYAmt>
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      <PrimaryExemptPurposeTxt>TO SUPPORT EDUCATION &amp; YOUTH DEVELOPMENT</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SCHOLARSHIPS AWARDED TO HIGH ACHIEVING STUDENTS THROUGH A COMPETITIVE PROCESS THAT INCLUDES AN APPLICATION, SUBMISSIONS OF TRANSCRIPTS, AND ESSAY WRITING.</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE HOUSING TO LOW-INCOME INDIVIDUALS WHO MEET PARTICULAR QUALIFICATIONS AS SET FORTH BY THE ORGANIZATION.</DescriptionProgramSrvcAccomTxt>
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      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CO-SPONSOR THE ANNUAL HAMILTON COUNTY MINORITY HEALTH FAIR, WHICH PROVIDES NO-COST HEALTH SCREENINGS, TESTS, AND CHECK-UPS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
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      <OfficerDirectorTrusteeEmplGrp>
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        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CURTIS COLLIER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FRED MASTON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISTOPHER MAYES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID ULMER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GARY JAMES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <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>
      <BooksInCareOfDetail>
        <PersonNm>GENE SETTLES</PersonNm>
        <USAddress>
          <AddressLine1Txt>4204 ROGERS ROAD</AddressLine1Txt>
          <CityNm>CHATTANOOGA</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>374113244</ZIPCd>
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      <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>
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        <CurrentTaxYearMinus3YearsAmt>116618</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>8198</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>13675</CurrentTaxYearMinus1YearAmt>
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        <CurrentTaxYearMinus3YearsAmt>116618</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>8198</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>13675</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>21959</CurrentTaxYearAmt>
        <TotalAmt>165280</TotalAmt>
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      <PublicSupportTotal170Amt>126508</PublicSupportTotal170Amt>
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        <CurrentTaxYearMinus3YearsAmt>1751</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1469</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>-1813</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>2023</TotalAmt>
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      <UnrelatedBusinessNetIncm170Grp>
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        <TotalAmt>7812</TotalAmt>
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        <CurrentTaxYearMinus3YearsAmt>1620</CurrentTaxYearMinus3YearsAmt>
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      <PublicSupportPY170Pct>0.63000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY SCHOLARSHIPS GRANTEE VARIOUS STREET UNKNOWN CITY, STATE, ZIP CHATTANOOGA, TN 37401RELATIONSHIP NONE AMOUNT 10,298</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTADVERTISING 3,300AUDIO SERVICES 23,709EVENT SUPPLIES 6,577EVENT FACILITIES RENT 15,631FOOD &amp; CATERING 2,821GOLF TOURNAMENT 5,024INSURANCE 587LICENSES &amp; PERMITS 100MUSIC &amp; ENTERTAINMENT 3,905INVESTMENT EXPENSES 127BANK CHARGES 100SUPPLIES 66HOLIDAY GIFT BASKETS 969MISC 3,368</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARSECURITY DEPOSITS 4,963 4,963LOAN TO KAPPA IOTA 3,000 3,000PLEDGES RECEIVABLE 41,750 29,120CREDIT CARD OVERPAYMENT 0 39</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARCREDIT CARDS 516 0ST LOANS PAYABLE 1,965 0SMARTBANK 196,493 211,134</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other program services Part III line 31</FormAndLineReferenceDesc>
        <ExplanationTxt>TO ASSIST MEMBERS OF THE COMMUNITY IN FINDING, OBTAINING, AND KEEPING AFFORDABLE HOUSING WITHIN THE COMMUNITY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Activity not previously reported to the IRS Part V line 33</FormAndLineReferenceDesc>
        <ExplanationTxt>TO ASSIST MEMBERS OF THE COMMUNITY IN FINDING, OBTAINING, AND KEEPING AFFORDABLE HOUSING WITHIN THE COMMUNITY.</ExplanationTxt>
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