﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-08-13T21:47:23-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>271714918</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WE KRIEG PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4354 WOODPECKER ROAD</AddressLine1Txt>
        <CityNm>SEAFORD</CityNm>
        <StateAbbreviationCd>DE</StateAbbreviationCd>
        <ZIPCd>19973</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>562676146</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PERKIN EDUCATIONAL OPPORTUNITIES</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>FOUNDATION INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>PERK</BusinessNameControlTxt>
      <PhoneNum>3023867070</PhoneNum>
      <USAddress>
        <AddressLine1Txt>9135 MEMORY ROAD</AddressLine1Txt>
        <CityNm>GREENWOOD</CityNm>
        <StateAbbreviationCd>DE</StateAbbreviationCd>
        <ZIPCd>19950</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JEOVANA BRENNEMAN</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3023867070</PhoneNum>
      <SignatureDt>2025-08-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>WILLIAM E KRIEG JR CPA</PreparerPersonNm>
      <PTIN>P00147139</PTIN>
      <PhoneNum>3025420816</PhoneNum>
      <PreparationDt>2025-08-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>52675</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>52675</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>52675</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>57300</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2069</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>1630</OtherExpensesTotalAmt>
      <TotalExpensesAmt>60999</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-8324</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>15135</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>6811</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>15135</BOYAmt>
        <EOYAmt>6811</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>15135</BOYAmt>
        <EOYAmt>6811</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>15135</BOYAmt>
        <EOYAmt>6811</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ORGANIZATION'S MISSION IS TO PROVIDE SUPPORT TO AMUN SHEA, A PRIVATE NONPROFIT EDUCATIONAL PROJECT, LOCATED IN THE TOWN OF PERQUIN, MORAZAN, IN THE COUNTRY OF EL SALVADOR. THE CENTER WAS FOUNDED IN 2008 FOR THE PURPOSE OF TRAINING YOUNG PEOPLE IN LEADERSHIP, ENTREPRENEURSHIP AND TECHNICAL ABILITIES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDED FINANCIAL AND TECHNICAL SUPPORT TO AMUN SHEA, A PRIVATE NONPROFIT EDUCATIONAL PROJECT LOCATED IN THE TOWN OF PERQUIN, MORAZAN, EL SALVADOR.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>57300</GrantsAndAllocationsAmt>
        <ForeignGrantsInd>X</ForeignGrantsInd>
        <ProgramServiceExpensesAmt>57300</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>57300</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHELLE M ROMERO</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ARISTIDES S SORTO</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEOVANA BRENNEMAN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERICK G GRANDE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EVER RECINOS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LEONEL RODRIQUEZ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAPHNE HOFSCHULTE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </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>
      <BooksInCareOfDetail>
        <PersonNm>JEOVANA BRENNEMAN</PersonNm>
        <USAddress>
          <AddressLine1Txt>9135 MEMORY ROAD</AddressLine1Txt>
          <CityNm>GREENWOOD</CityNm>
          <StateAbbreviationCd>DE</StateAbbreviationCd>
          <ZIPCd>19950</ZIPCd>
        </USAddress>
        <PhoneNum>3023867070</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="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>76493</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>78289</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>69381</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>81465</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>52675</CurrentTaxYearAmt>
        <TotalAmt>358303</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>76493</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>78289</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>69381</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>81465</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>52675</CurrentTaxYearAmt>
        <TotalAmt>358303</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>152424</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>205879</PublicSupportTotal170Amt>
      <TotalSupportAmt>358303</TotalSupportAmt>
      <PublicSupportCY170Pct>0.57460</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.55250</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <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="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NAME: AMUN SHEA CENTER FOR DVLPMT ADDRESS: PERQUIM MORAZAN CASH CONTRIBUTION: 57,300</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES BANK &amp; MERCHANT FEES 424 TAXES &amp; LICENSES 1,206 TOTAL 1,630</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S MISSION IS TO PROVIDE SUPPORT TO AMUN SHEA, A PRIVATE NONPROFIT EDUCATIONAL PROJECT, LOCATED IN THE TOWN OF PERQUIN, MORAZAN, IN THE COUNTRY OF EL SALVADOR. THE CENTER WAS FOUNDED IN 2008 FOR THE PURPOSE OF TRAINING YOUNG PEOPLE IN LEADERSHIP, ENTREPRENEURSHIP AND TECHNICAL ABILITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>