﻿<?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>2026-02-08T14:03:13-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>204735779</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WILCOX &amp; ASSOCIATES PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3125 AUSTIN BLUFFS PARKWAY</AddressLine1Txt>
        <CityNm>COLORADO SPRINGS</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>80918</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>993333636</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PRISON SEMINARIES FOUNDATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>COLORADO</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>PRIS</BusinessNameControlTxt>
      <PhoneNum>7193319180</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1717 BRIDLE OAKS LN</AddressLine1Txt>
        <CityNm>COLORADO SPRINGS</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>80921</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RON DELORENZO</PersonNm>
      <PersonTitleTxt>BOARD CHAIRPERSON</PersonTitleTxt>
      <PhoneNum>7193319180</PhoneNum>
      <SignatureDt>2026-02-08</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>EDWARD D WILCOX CPA</PreparerPersonNm>
      <PTIN>P01203047</PTIN>
      <PhoneNum>7195989202</PhoneNum>
      <PreparationDt>2026-02-08</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <InitialReturnInd>X</InitialReturnInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>52610</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>52511</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>99</InvestmentIncomeAmt>
      <TotalRevenueAmt>52610</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>40000</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>8080</FeesAndOtherPymtToIndCntrctAmt>
      <TotalExpensesAmt>48080</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>4530</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesEOYAmt>4530</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <EOYAmt>4530</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>4530</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>4530</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROVIDE ADULTS IN CUSTODY WITH AN ACCREDITED BACHELOR'S DEGREE FROM THE MID-AMERICA BAPTIST THEOLOGICAL SEMINARY EXTENSION IN LIMON CORRECTIONAL FACILITY IN LIMON, COLORADO.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE EXEMPT PURPOSE IS TO PROVIDE LONG-TERM INMATES WITH AN EDUCATION AND BACHELOR'S DEGREE. AFTER GRADUATING, THESE INMATES WILL BE UTILIZED BY THE DEPARTMENT OF CORRECTIONS IN VARIOUS PRISONS FUNCTIONING AS "FIELD MINISTERS". IN FISCAL YEAR ENDING 6/30/2025 THERE WERE 19 STUDENTS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>40000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>40005</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>40005</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HOWARD CLOSE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSAN CLOSE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RON DELORENZO</PersonNm>
        <TitleTxt>BOARD CHAIRP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</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>RON DELORENZO</PersonNm>
        <USAddress>
          <AddressLine1Txt>8048 MOCKORANGE HEIGHTS</AddressLine1Txt>
          <CityNm>COLORADO SPRINGS</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>80908</ZIPCd>
        </USAddress>
        <PhoneNum>7193319180</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="RetDoc3">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearAmt>52511</CurrentTaxYearAmt>
        <TotalAmt>52511</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearAmt>52511</CurrentTaxYearAmt>
        <TotalAmt>52511</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>52511</PublicSupportTotal170Amt>
      <TotalSupportAmt>52511</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>99</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NAME: MID-AMERICA BAPTIST THEOLOGICAL ADDRESS: 2095 APPLING RD CORDOVA, TN 38016 CASH CONTRIBUTION: 40,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE ADULTS IN CUSTODY WITH AN ACCREDITED BACHELOR'S DEGREE FROM THE MID-AMERICA BAPTIST THEOLOGICAL SEMINARY EXTENSION IN LIMON CORRECTIONAL FACILITY IN LIMON, COLORADO.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXEMPT PURPOSE IS TO PROVIDE LONG-TERM INMATES WITH AN EDUCATION AND BACHELOR'S DEGREE. AFTER GRADUATING, THESE INMATES WILL BE UTILIZED BY THE DEPARTMENT OF CORRECTIONS IN VARIOUS PRISONS FUNCTIONING AS "FIELD MINISTERS". IN FISCAL YEAR ENDING 6/30/2025 THERE WERE 19 STUDENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>