﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2024v5.2" xmlns="http://www.irs.gov/efile" xsi:schemaLocation="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-08-11T22:50:45-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>463695873</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>AMARA &amp; ASSOCIATES</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1626 S BROAD STREET</AddressLine1Txt>
        <CityNm>PHILADELPHIA</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>19145</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>900405460</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SISTER CLARA MUHAMMAD COMMUNITY DEVELOPMENT CORPORATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SIST</BusinessNameControlTxt>
      <PhoneNum>2154732600</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4700 WYALUSING AVE</AddressLine1Txt>
        <CityNm>PHILADELPHIA</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>19131</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>HASSAN ABDELLAH</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>2154732600</PhoneNum>
      <SignatureDt>2025-06-11</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SAID AMARA CPA MBA</PreparerPersonNm>
      <PTIN>P01044588</PTIN>
      <PhoneNum>2678869097</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>80465</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>80459</ContributionsGiftsGrantsEtcAmt>
      <OtherRevenueTotalAmt>6</OtherRevenueTotalAmt>
      <TotalRevenueAmt>80465</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>60871</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>2100</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>17487</OtherExpensesTotalAmt>
      <TotalExpensesAmt>80458</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>7</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>-5629</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-5622</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>18315</BOYAmt>
        <EOYAmt>2465</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>146565</BOYAmt>
        <EOYAmt>93062</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>164880</BOYAmt>
        <EOYAmt>95527</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>170509</BOYAmt>
        <EOYAmt>95050</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>-5629</BOYAmt>
        <EOYAmt>477</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>COMMUNITY DEVELOPMENT CORPORATION</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>WILLIAM PENN GRANT: PRE-DEVELOPMENT GRANT FOR 4700 WYALUSING AVE 1- UPGRADE PHYSICAL STRUCTURE TO MAKE IT MORE RELEVANT AS A COMMUNITY HUB 2- BUILD A 4-STORY STRUCTURE ON THE SITE FOR SENIOR HOUSING AND EARLY CHILDHOOD LEARNING.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>298500</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>220550</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SECURITY GRANT: CITY OF PHILADELPHIA AWARDED THIS FOR THE PURCHASE OF SECURITY CAMERAS AROUND THE 4700 WYALUSING BUILDING. MASJID [:AMP:] CDC. $18300 DEPRECIABLE OVER 3 YEARS (2023 2024 [:AMP:] 2025). 2024 DEPRECIATION: 6100</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>18300</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>12200</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DEEPLY ROOTED GRANT SUPPORTS INITIATIVES LIKE VACANT LOTS CLEANUP COOMUNITY SPACE PROGRAMING JOB TRAINING AND EDUCATION IN WEST PHILADELPHIA</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>15000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>5000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>237750</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HASSAN ABDELLAH</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>4125</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROGER POWE</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>8100</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>HASSAN ABDELLAH</PersonNm>
        <USAddress>
          <AddressLine1Txt>4700 WYALUSING AVE</AddressLine1Txt>
          <CityNm>PHILADELPHIA</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>19131</ZIPCd>
        </USAddress>
        <PhoneNum>6463614522</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>0</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>4000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>62391</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>131444</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>44370</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>80459</CurrentTaxYearAmt>
        <TotalAmt>322664</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>4000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>62391</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>131444</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>44370</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>80459</CurrentTaxYearAmt>
        <TotalAmt>322664</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>322664</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>14</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>19</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6</CurrentTaxYearAmt>
        <TotalAmt>43</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>322707</TotalSupportAmt>
      <PublicSupportCY170Pct>0.9999</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0</PublicSupportPY170Pct>
      <DistributableAmountGrp>
        <CYAdjNetIncomeDistributableAmt>0</CYAdjNetIncomeDistributableAmt>
        <CYPct85AdjustedNetIncomeAmt>0</CYPct85AdjustedNetIncomeAmt>
        <CYTotalMinAstDistributableAmt>0</CYTotalMinAstDistributableAmt>
        <CYGreaterAdjustedMinimumAmt>0</CYGreaterAdjustedMinimumAmt>
        <CYIncomeTaxImposedPYAmt>0</CYIncomeTaxImposedPYAmt>
        <CYDistributableAsAdjustedAmt>0</CYDistributableAsAdjustedAmt>
      </DistributableAmountGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>INTEREST INCOME 6</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>1) OTHER EXPENSES BANK FEES AMOUNT 30 2) OTHER EXPENSES OFFICE EQUIPMENT AND SUPPLIES AMOUNT 7816 3) OTHER EXPENSES PHONE INTERNET EXPENSES AMOUNT 3042 4) OTHER EXPENSES STATE FEES LICENSES AMOUNT 500 5) OTHER EXPENSES DEPRECIATION COMES FROM FORM 4562 AMOUNT 6099</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>1) DESCRIPTION SURVEILLANCE CAMERAS BOY AMOUNT 12200 EOY AMOUNT 18300 2) DESCRIPTION ACCUM DEPRECIATIONS BOY AMOUNT -6100 EOY AMOUNT -12200 3) DESCRIPTION GRANTS RECEIVABLE BOY AMOUNT 140465 EOY AMOUNT 86962.23</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>1) DESCRIPTION UNEARNED GRANTS REVENUE BOY AMOUNT 170509 EOY AMOUNT 95050</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>