﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-04-04T10:41:20-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>833033790</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DG PERRY PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3711 STARRS CENTRE DR</AddressLine1Txt>
        <CityNm>CANFIELD</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44406</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>932803485</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MATTHEW LAWRENCE PERNA FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MATT</BusinessNameControlTxt>
      <PhoneNum>7248540779</PhoneNum>
      <USAddress>
        <AddressLine1Txt>8329 LAMOR RD</AddressLine1Txt>
        <CityNm>MERCER</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>161373123</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GERALDINE PERNA</PersonNm>
      <PersonTitleTxt>PRESIDENT/TREASURER</PersonTitleTxt>
      <PhoneNum>7248540779</PhoneNum>
      <SignatureDt>2026-03-30</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>AARON PITKO CPA CFE</PreparerPersonNm>
      <PTIN>P02435981</PTIN>
      <PhoneNum>3307028100</PhoneNum>
      <PreparationDt>2026-04-04</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>44580</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>44580</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>44580</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>20000</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>700</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>407</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>10704</OtherExpensesTotalAmt>
      <TotalExpensesAmt>31811</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>12769</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>43732</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>56501</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>43732</BOYAmt>
        <EOYAmt>56501</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>43732</BOYAmt>
        <EOYAmt>56501</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>43732</BOYAmt>
        <EOYAmt>56501</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO OFFER SCHOLARSHIPS TO STUDENTS IN NEED AND OFFER ASSISTANCE IN HUMANITARIAN EFFORTS ON A LOCAL AND GLOBAL SCALE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO OFFER SCHOLARSHIPS TO STUDENTS IN NEED AND OFFER ASSISTANCE IN HUMANITARIAN EFFORTS ON A LOCAL AND GLOBAL SCALE.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO OFFER SCHOLARSHIPS TO STUDENTS IN NEED AND OFFER ASSISTANCE IN HUMANITARIAN EFFORTS ON A LOCAL AND GLOBAL SCALE.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>20000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>31811</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>31811</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GERALDINE PERNA</PersonNm>
        <TitleTxt>PRESIDENT/TR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENNIFER KALOOSTIAN</PersonNm>
        <TitleTxt>VICE-PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VICTOR BEARY</PersonNm>
        <TitleTxt>SECRETARY</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>
      <StatesWhereCopyOfReturnIsFldCd>PA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>GERALDINE PERNA</PersonNm>
        <USAddress>
          <AddressLine1Txt>540 E TARPON BLVD NW</AddressLine1Txt>
          <CityNm>PORT CHARLOTTE</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33952</ZIPCd>
        </USAddress>
        <PhoneNum>7248540779</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">
      <ChurchInd>X</ChurchInd>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NAME: MERCER COUNTY TRAIL ASSOCIATION CASH CONTRIBUTION: 20,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES WEBSITE EXPENSE 369 BANK FEES 96 RACE SUPPLIES 329 MERCHANDISE FOR SALE 1,892 OFFICE SUPPLY 14 POST OFFICE BOX 210 RACE EXPENSE 4,509 RACE PRIZES 500 RAFFLE EXPENSE 2,070 TAXES 15 PENALTIES 475 REIMBURSEMENTS 100 LICENSE FEES 125 TOTAL 10,704</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO OFFER SCHOLARSHIPS TO STUDENTS IN NEED AND OFFER ASSISTANCE IN HUMANITARIAN EFFORTS ON A LOCAL AND GLOBAL SCALE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>TO OFFER SCHOLARSHIPS TO STUDENTS IN NEED AND OFFER ASSISTANCE IN HUMANITARIAN EFFORTS ON A LOCAL AND GLOBAL SCALE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>