<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-09-29T15:56:17-04:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>465727318</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SUPERIOR TAX &amp; ACCOUNTING SERVICES</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>47480 PARADISE ROAD</AddressLine1Txt>
        <CityNm>HOUGHTON</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49931</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>454916842</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>31 BACKPACKS INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>31BA</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>1100 CENTURY WAY SUITE C</AddressLine1Txt>
        <CityNm>HOUGHTON</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49931</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LAUREL MAKI 1 INDIVID</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <PhoneNum>9062311472</PhoneNum>
      <SignatureDt>2023-04-16</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>LAUREL</PersonFirstNm>
        <PersonLastNm>MAKI</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>ISAIAH SUTINEN</PreparerPersonNm>
      <PTIN>P02465827</PTIN>
      <PhoneNum>9065237012</PhoneNum>
      <PreparationDt>2023-09-29</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>0</TrustedCustomerCd>
        <OOBSecurityVerificationCd>00</OOBSecurityVerificationCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>107166</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>107137</ContributionsGiftsGrantsEtcAmt>
      <OtherRevenueTotalAmt>29</OtherRevenueTotalAmt>
      <TotalRevenueAmt>107166</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>6600</SalariesOtherCompEmplBnftAmt>
      <OccupancyRentUtltsAndMaintAmt>900</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1344</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>78854</OtherExpensesTotalAmt>
      <TotalExpensesAmt>87698</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>19468</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>117871</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>137339</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>116101</BOYAmt>
        <EOYAmt>135879</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>1770</BOYAmt>
        <EOYAmt>1778</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>117871</BOYAmt>
        <EOYAmt>137657</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>318</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>117871</BOYAmt>
        <EOYAmt>137339</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROVIDES FOOD TO AT-RISK CHILDREN</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>31 BACKPACKS WAS INCORPORATED IN 2012 AND PROVIDES FOOD TO OVER 250 AT RISK CHILDREN DURING WEEKENDS AND HOLIDAYS AND WORKS WITH AREA SCHOOLS TO IDENTIFY THE CHILDREN IN NEED.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>68073</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>31 BACKPACKS ALSO PROVIDES HYGIENE PRODUCTS FOR CHILDREN AND WORKS WITH AREA SCHOOLS TO IDENTIFY THE CHILDREN IN NEED.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>4305</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>31 BACKPACKS ALSO PROVIDES CLOTHING FOR CHILDREN AND WORKS WITH AREA SCHOOLS TO IDENTIFY THE CHILDREN IN NEED.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>3410</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>75788</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAUREL MAKI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>28.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <BooksInCareOfDetail>
        <PersonNm>LAUREL MAKI</PersonNm>
        <USAddress>
          <AddressLine1Txt>1100 CENTURY WAY STE C</AddressLine1Txt>
          <CityNm>HOUGHTON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49931</ZIPCd>
        </USAddress>
        <PhoneNum>9062311472</PhoneNum>
      </BooksInCareOfDetail>
      <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="990A">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus2YearsAmt>166410</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>84218</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>107137</CurrentTaxYearAmt>
        <TotalAmt>357765</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus2YearsAmt>166410</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>84218</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>107137</CurrentTaxYearAmt>
        <TotalAmt>357765</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>357765</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearAmt>29</CurrentTaxYearAmt>
        <TotalAmt>29</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearAmt>29</CurrentTaxYearAmt>
        <TotalAmt>29</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>166410</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>84218</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>107166</CurrentTaxYearAmt>
        <TotalAmt>357794</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99990</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <TrustIntegralPartTestInd>X</TrustIntegralPartTestInd>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTINTEREST INCOME 29</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTFOOD PURCHASES 68,073PERSONAL HYGIENE PURCHASES 4,305LICENSE 20SUPPLIES 294ENTERTAINMENT 533EQUIPMENT 633ADVERTISING 608FEES 90PERSONAL CLOTHING &amp; SHOES PURCHASES 3,410PAYROLL TAXES 888</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARCASH ON HAND 1,770 1,778</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARPAYROLL LIABILITIES 0 318</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
