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      <FactsAndCircumstancesTestTxt>THE PALMS FOUNDATION OF SEBRING DEMONSTRATES THAT IT QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION UNDER THE FACTS AND CIRCUMSTANCES TEST IN ACCORDANCE WITH IRS REGULATION. IN PRIOR YEARS, THE ORGANIZATION HAS A DIVERSE BASE OF SUPPORT FROM THE COMMUNITY, BOTH INDIVIDUALS AND CORPORATIONS. TO FURTHER ENGAGE THE PUBLIC AND STRENGTHEN ITS FINANCIAL SUPPORT BASE, THE FOUNDATION IS PLANNING TO RESUME HOSTING ITS BENEVOLENT DINNER FUNDRAISER. THIS EVENT HAS SUCCESSFULLY INCREASED COMMUNITY PARTICIPATION AND FINANCIAL CONTRIBUTIONS, REINFORCING THE ORGANIZATION'S ROLE AS A PUBLIC CHARITY SERVING THE COMMUNITY'S NEEDS. WE CONTINUE TO USE FUNDS DONATED AND EARNED IN OUR INVESTMENT ACCOUNT TO HELP ORGANIZATIONS AND INDIVIDUALS IN THE COMMUNITY. THE FOUNDATIONS' BOARD, COMPOSED OF COMMUNITY MEMBERS, ENSURES PUBLIC ACCOUNTABILITY AND ADHERENCE TO ITS CHARITABLE PURPOSE.</FactsAndCircumstancesTestTxt>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 17A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PALMS FOUNDATION OF SEBRING DEMONSTRATES THAT IT QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION UNDER THE FACTS AND CIRCUMSTANCES TEST IN ACCORDANCE WITH IRS REGULATION. IN PRIOR YEARS, THE ORGANIZATION HAS A DIVERSE BASE OF SUPPORT FROM THE COMMUNITY, BOTH INDIVIDUALS AND CORPORATIONS. TO FURTHER ENGAGE THE PUBLIC AND STRENGTHEN ITS FINANCIAL SUPPORT BASE, THE FOUNDATION IS PLANNING TO RESUME HOSTING ITS BENEVOLENT DINNER FUNDRAISER. THIS EVENT HAS SUCCESSFULLY INCREASED COMMUNITY PARTICIPATION AND FINANCIAL CONTRIBUTIONS, REINFORCING THE ORGANIZATION'S ROLE AS A PUBLIC CHARITY SERVING THE COMMUNITY'S NEEDS. WE CONTINUE TO USE FUNDS DONATED AND EARNED IN OUR INVESTMENT ACCOUNT TO HELP ORGANIZATIONS AND INDIVIDUALS IN THE COMMUNITY. THE FOUNDATIONS' BOARD, COMPOSED OF COMMUNITY MEMBERS, ENSURES PUBLIC ACCOUNTABILITY AND ADHERENCE TO ITS CHARITABLE PURPOSE.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleI documentId="RetDoc2">
      <GrantRecordsMaintainedInd>false</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>RIDGE AREA ARC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>4352 INDEPENDENCE ST</AddressLine1Txt>
          <CityNm>AVON PARK</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33825</ZIPCd>
        </USAddress>
        <RecipientEIN>590829984</RecipientEIN>
        <IRCSectionDesc>501(C)</IRCSectionDesc>
        <CashGrantAmt>6200</CashGrantAmt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MEALS ON WHEELS AVON PARK</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 1643</AddressLine1Txt>
          <CityNm>AVON PARK</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33826</ZIPCd>
        </USAddress>
        <RecipientEIN>271396343</RecipientEIN>
        <IRCSectionDesc>501(C)</IRCSectionDesc>
        <CashGrantAmt>11000</CashGrantAmt>
      </RecipientTable>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>VOLUNTEERS SERVE ON THE BOARD AND HELP ORGANIZE THE ANNUAL BENELOVENT DINNER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS REVIEWS THE FORM 990 PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS COMPLETE CONFLICT OF INTEREST STATEMENT ANNUALLY AND IT IS REVIEWED BY THE BOARD CHAIR AND KEPT ON FILE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>MARKET FLUCTUATION 103,474</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>