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    <ReturnTs>2025-06-09T10:00:48-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>JMC CPAS</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>5717 W JEFFERSON ST</AddressLine1Txt>
        <CityNm>PHILADELPHIA</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>19131</ZIPCd>
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    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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        <BusinessNameLine1Txt>PALMER FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PALM</BusinessNameControlTxt>
      <PhoneNum>2677381588</PhoneNum>
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        <ZIPCd>19110</ZIPCd>
      </USAddress>
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      <PersonNm>WALTER D PALMER</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>2677381588</PhoneNum>
      <SignatureDt>2025-05-15</SignatureDt>
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    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOSEPH M COBB</PreparerPersonNm>
      <PTIN>P01828926</PTIN>
      <PhoneNum>3025218010</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <GrossReceiptsAmt>45000</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>45000</ContributionsGiftsGrantsEtcAmt>
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      <OccupancyRentUtltsAndMaintAmt>21500</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>27191</OtherExpensesTotalAmt>
      <TotalExpensesAmt>50044</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-5044</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesEOYAmt>-5044</NetAssetsOrFundBalancesEOYAmt>
      <Form990TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>ADVOCATE FOR AT-RISK COMMUNITIES, PROVIDING LEADERSHIP EDUCATION AND TRAINING, AND PROMOTING ANTI-RACISM</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WALTER D PALMER</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25</AverageHrsPerWkDevotedToPosRt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WALTER D PALMER JR</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAREN PALMER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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        <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>
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        <PersonNm>WALTER D PALMER</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 22692</AddressLine1Txt>
          <CityNm>PHILADELPHIA</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>19110</ZIPCd>
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        <PhoneNum>2677381588</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>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
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        <CurrentTaxYearAmt>45000</CurrentTaxYearAmt>
        <TotalAmt>45000</TotalAmt>
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      <Total509Grp>
        <CurrentTaxYearAmt>45000</CurrentTaxYearAmt>
        <TotalAmt>45000</TotalAmt>
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      <PublicSupportTotal509Amt>45000</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
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        <TotalAmt>45000</TotalAmt>
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      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
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        <CYDistributableAsAdjustedAmt>0</CYDistributableAsAdjustedAmt>
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      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>1) OTHER EXPENSES PUBLICATION AMOUNT 15000 2) OTHER EXPENSES DISTRIBUTION AMOUNT 5000 3) OTHER EXPENSES TRAVEL AMOUNT 3882 4) OTHER EXPENSES SUPPLIES AMOUNT 3309</ExplanationTxt>
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