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      <FactsAndCircumstancesTestTxt>Current Year Facts and Circumstances: Treas. Reg. Section 1. 170A-9 ( f) (3) (iii) (B). Since our founding more than 20 years ago, the Palm Center has received the vast majority of our support from foundations. Similarly, over the five-year span between 2018-2022, we received most of our support from foundations, including grants from 12 different foundations during that time, with grants ranging in size from as low as $5,000 to a high of $675,000.The Organization increased efforts during 2021 and 2022 to diversify contributions from small to medium size donors through direct contact by the Executive Director and Board Members to prior donors, email outreach and virtual events. The organization had a fundraising consultant for approximately eight months during the year. In addition, a foundation provided a matching grant of up to $250,000 in Q4 2021 of which $62,500 was earned and received in 2021 and the balance of $187,500 was earned and received in 2022. All of the prior strategies along with the matching grant assisted the organization with an increase in donors (from $5 to $5,000) through direct individual contributions, corporate contributions and through donor advised funds as well as individual and other nonprofit support of its virtual fundraiser during March 2022. As noted in the 2021 Form 990, despite the previous efforts, contributed revenue continued to decrease and were not sufficient to sustain the organization. The Executive Director and Board decided to begin the process to wind down operations during the year and Palm Center was dissolved by December 31, 2022.</FactsAndCircumstancesTestTxt>
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        <ExplanationTxt>Palm Center makes Form 990 and Form 1023 available to the public upon request.</ExplanationTxt>
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        <ExplanationTxt>Take Back The Court Action Fund is engaged in research and programming to inform public opinion about the urgency of expanding the Supreme Court.</ExplanationTxt>
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