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            <BusinessNameLine1Txt>COMMUNITY COLLEGE OF BEAVER COUNTY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1 CAMPUS DR</AddressLine1Txt>
            <CityNm>MONACA</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>15061</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>NC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TUITION AND OTHER EDUCATIONAL EXPENSES</GrantOrContributionPurposeTxt>
          <Amt>26680</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>TANEESHA SMITH</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>75 E WALNUT ST 4</AddressLine1Txt>
            <CityNm>WASHINGTON</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>15301</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TUITION AND OTHER EDUCATIONAL EXPENSES</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>LEA DAUGHERTY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>4305 W 7TH AVE</AddressLine1Txt>
            <CityNm>BEAVER FALLS</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>15010</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TUITION AND OTHER EDUCATIONAL EXPENSES</GrantOrContributionPurposeTxt>
          <Amt>337</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>DANIELA DEL ROSARIO MORIA</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientForeignAddress>
            <AddressLine1Txt>AV FRANCIA 129</AddressLine1Txt>
            <CityNm>SANTO DOMINGO</CityNm>
            <CountryCd>DR</CountryCd>
            <ForeignPostalCd>10203</ForeignPostalCd>
          </RecipientForeignAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TUITION AND OTHER EDUCATIONAL EXPENSES</GrantOrContributionPurposeTxt>
          <Amt>86</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>PALOMA MEJIA</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>140 HIGHLAND DR</AddressLine1Txt>
            <CityNm>BEAVER FALLS</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>15010</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TUITION AND OTHER EDUCATIONAL EXPENSES</GrantOrContributionPurposeTxt>
          <Amt>109</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>NOAH GROSSMAN</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>116 DEERFIELD DR</AddressLine1Txt>
            <CityNm>WEXFORD</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>15090</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TUITION AND OTHER EDUCATIONAL EXPENSES</GrantOrContributionPurposeTxt>
          <Amt>109</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>MEGAN KARCZWESKI</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>2508 ORCHARD ST</AddressLine1Txt>
            <CityNm>BEAVER FALLS</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>15010</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TUITION AND OTHER EDUCATIONAL EXPENSES</GrantOrContributionPurposeTxt>
          <Amt>109</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>KAZ HAYNES</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>125 ATLAS AVE</AddressLine1Txt>
            <CityNm>ROCHESTER</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>15074</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TUITION AND OTHER EDUCATIONAL EXPENSES</GrantOrContributionPurposeTxt>
          <Amt>109</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ERIN DUGAN</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>428 WAYNE ST</AddressLine1Txt>
            <CityNm>BEAVER</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>15009</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TUITION AND OTHER EDUCATIONAL EXPENSES</GrantOrContributionPurposeTxt>
          <Amt>109</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ANNAMARIE THOMPSON</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1099 NIMICK AVE</AddressLine1Txt>
            <CityNm>MONACA</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>15061</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TUITION AND OTHER EDUCATIONAL EXPENSES</GrantOrContributionPurposeTxt>
          <Amt>109</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>AMANDA GRIMM</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>110 BEECH ST</AddressLine1Txt>
            <CityNm>BEAVER</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>15009</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TUITION AND OTHER EDUCATIONAL EXPENSES</GrantOrContributionPurposeTxt>
          <Amt>109</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>85904</TotalGrantOrContriPdDurYrAmt>
        <TotalGrantOrContriApprvFutAmt>0</TotalGrantOrContriApprvFutAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>0</UnrelatedBusinessTaxblIncmAmt>
          <ExclusionAmt>0</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>0</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>0</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>0</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>0</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>0</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>0</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>0</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>0</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>0</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>0</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>0</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>0</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1Txt>NURSING ABC INC</BusinessNameLine1Txt>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1Txt>2679 DARLINGTON ROAD SUITE 1</AddressLine1Txt>
          <CityNm>BEAVER FALLS</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15010</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>100965</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>2</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1Txt>SNEE-REINHARDT CHARITABLE FOUNDATION</BusinessNameLine1Txt>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1Txt>470 STREETS RUN ROAD SUITE 401</AddressLine1Txt>
          <CityNm>PITTSBURGH</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15236</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>8983</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="RetDoc2002200001">
      <AccountingFeesDetail>
        <CategoryTxt>PROFESSIONAL FEES</CategoryTxt>
        <Amt>9620</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2475</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <OtherAssetsSchedule documentId="RetDoc2046600001">
      <OtherAssetsScheduleGrp>
        <Desc>RELATED PARTY ADVANCE</Desc>
        <BOYBookValueAmt>6667</BOYBookValueAmt>
        <EOYBookValueAmt>11364</EOYBookValueAmt>
        <EOYFMVAmt>11364</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="RetDoc2003200001">
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES AND FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>1444</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1444</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>EVENT EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>6297</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>6297</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>GIFTS</Desc>
        <RevenueAndExpensesPerBooksAmt>1413</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1413</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>1820</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1820</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>4724</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>4724</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SOFTWARE SERVICES</Desc>
        <RevenueAndExpensesPerBooksAmt>5951</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>5951</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PROFESSIONAL DEVELOPMENT</Desc>
        <RevenueAndExpensesPerBooksAmt>187</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>187</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PROMOTIONAL MATERIAL</Desc>
        <RevenueAndExpensesPerBooksAmt>1273</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1273</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncreasesSchedule documentId="RetDoc2049700001">
      <OtherIncreasesDetail>
        <Desc>CONTRIBUTION IN KIND</Desc>
        <Amt>7145</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <OtherLiabilitiesSchedule documentId="RetDoc2065700001">
      <OtherLiabilitiesDetail>
        <Desc>CREDIT CARD - WASHINGTON COMMUNITY</Desc>
        <BOYBookValueAmt>0</BOYBookValueAmt>
        <EOYBookValueAmt>1451</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <ReasonableCauseExplanation documentId="RetDoc2125800001">
      <ExplanationTxt>PORTAGE COMMUNITY ATTEMPTED TO ELECTRONICALLY FILE ITS INITIAL FORM 990-PF ON MAY 13, 2025, TWO DAYS BEFORE THE EXTENDED DUE DATE OF MAY 15, 2025. HOWEVER, THE RETURN WAS REJECTED ON MAY 16, 2025, DUE TO THE FOLLOWING ISSUES: REJECT CODE F990PF-907: THIS ERROR INDICATED THAT ITEM G ("INITIALRETURNFORMERPUBCHRTYIND") WAS CHECKED, BUT THE EIN WAS NOT YET ESTABLISHED IN THE IRS E-FILE DATABASE AS A PUBLIC CHARITY FILER. THIS WAS THE ORGANIZATION'S FIRST YEAR FILING AS A PRIVATE FOUNDATION AFTER FAILING THE PUBLIC SUPPORT TEST IN ITS SIXTH YEAR. THE TRANSITION FROM PUBLIC CHARITY TO PRIVATE FOUNDATION STATUS TRIGGERED THE E-FILE DATABASE MISMATCH. UPON RECEIVING THE REJECTION, WE PROMPTLY INVESTIGATED THE ISSUE AND ATTEMPTED TO E-FILE THE RETURN AGAIN. HOWEVER, DUE TO THE TIMING OF THE REJECTION AND THE NEED TO RESOLVE DATABASE INCONSISTENCIES, THE CORRECTED RETURN COULD NOT BE SUBMITTED BEFORE THE PENALTY WINDOW WAS TRIGGERED.ACCORDING TO THE INTERNAL REVENUE MANUAL (IRM 20.1.1.3.2), REASONABLE CAUSE EXISTS WHEN THE TAXPAYER EXERCISES ORDINARY BUSINESS CARE AND PRUDENCE BUT IS UNABLE TO COMPLY WITH THE TAX OBLIGATION. THE IRS ALSO NOTES THAT PENALTIES MAY BE ABATED IF THE FAILURE TO FILE WAS NOT DUE TO WILLFUL NEGLECT AND THE TAXPAYER ACTED IN GOOD FAITH.IN THIS CASE, PORTAGE COMMUNITY: ATTEMPTED TO FILE THE RETURN ON TIME. ACTED PROMPTLY UPON RECEIVING THE REJECTION. WAS UNAWARE OF THE E-FILE DATABASE MISMATCH DUE TO ITS RECENT CHANGE IN FILING STATUS. HAS A HISTORY OF COMPLIANCE AND NO PRIOR LATE FILINGS.WE RESPECTFULLY REQUEST THAT THE IRS ACCEPT THE ORIGINAL FILING DATE OF MAY 13, 2025, AS TIMELY. THANK YOU FOR YOUR CONSIDERATION. PLEASE CONTACT ME IF FURTHER INFORMATION IS NEEDED.</ExplanationTxt>
    </ReasonableCauseExplanation>
    <SubstantialContributorsSch documentId="RetDoc2089200001">
      <SubstantialContributorDetail>
        <PersonNm>NURSING ABC INC</PersonNm>
        <USAddress>
          <AddressLine1Txt>2679 DARLINGTON RD SUITE 1</AddressLine1Txt>
          <CityNm>BEAVER FALLS</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15010</ZIPCd>
        </USAddress>
      </SubstantialContributorDetail>
    </SubstantialContributorsSch>
  </ReturnData>
</Return>