﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-14T09:51:58-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>631286116</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GRAHAM &amp; ASSOCIATES</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5 BROWN CIRCLE</AddressLine1Txt>
        <CityNm>ALABASTER</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>35007</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>202852836</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PEOPLE FIRST OF ALABAMA INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PEOP</BusinessNameControlTxt>
      <PhoneNum>2057294601</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1929 CANYON ROAD</AddressLine1Txt>
        <CityNm>VESTAVIA</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>35216</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SUSAN ELLIS</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>2054225006</PhoneNum>
      <SignatureDt>2024-11-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DENISE GRAHAM</PreparerPersonNm>
      <PTIN>P01392153</PTIN>
      <PhoneNum>2056636673</PhoneNum>
      <PreparationDt>2024-11-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.PEOPLEFIRSTAL.NET</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>78047</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>77829</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>218</InvestmentIncomeAmt>
      <TotalRevenueAmt>78047</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>88824</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>842</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>4400</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>458</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>24141</OtherExpensesTotalAmt>
      <TotalExpensesAmt>118665</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-40618</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>103452</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>108</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>62942</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>103452</BOYAmt>
        <EOYAmt>62942</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>103452</BOYAmt>
        <EOYAmt>62942</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>103452</BOYAmt>
        <EOYAmt>62942</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PEOPLE FIRST OF ALABAMA IS A GROUP OF PEOPLE WITH DEVELOPMENTAL DISABILITIES LIVING IN ALABAMA COMMUNITIES DEDICATED TO MAKING OUR DREAMS HAPPEN BY HAVING CHOICES AND CONTROL OVER OUR LIVES. THIS MEANS HAVING OPPORTUNITIES TO MAKE DECISIONS AND PLANS FOR OURSLEVES INSTEAD OF HAVING OTHERS MAKE THEM FOR US.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PEOPLE FIRST OF ALABAMA IS A GROUP OF PEOPLE WITH DEVELOPMENTAL DISABILITIES LIVING IN ALABAMA COMMUNITIES DEDICATED TO MAKING OUR DREAMS HAPPEN BY HAVING CHOICES AND CONTROL OVER OUR LIVES. THIS MEANS HAVING OPPORTUNITIES TO MAKE DECISIONS AND PLANS FOR OURSELVES INSTEAD OF HAVING OTHERS MAKE THEM FOR US.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PEOPLE FIRST OF ALABAMA IS A GROUP OF PEOPLE WITH DEVELOPMENTAL DISABILITIES LIVING IN ALABAMA COMMUNITIES DEDICATED TO MAKING OUR DREAMS HAPPEN BY HAVING CHOICES AND CONTROL OVER OUR LIVES. THIS MEANS HAVING OPPORTUNITIES TO MAKE DECISIONS AND PLANS FOR OURSELVES INSTEAD OF HAVING OTHERS MAKE THEM FOR US.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>116553</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>116553</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSH ECHOLS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HOLLY MCDANIEL</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MEREDITH RUCKER</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KYLE MCGEE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALLISON HAYNES</PersonNm>
        <TitleTxt>PROGRAM COOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NANETTE GRIFFIN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATTY LOPEZ</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSAN ELLIS</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LISA MCKINNEY</PersonNm>
        <TitleTxt>FINANCE MANA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID RISSLING</PersonNm>
        <TitleTxt>SERGEANT-AT-</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</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>SUSAN ELLIS</PersonNm>
        <USAddress>
          <AddressLine1Txt>1929 CANYON ROAD</AddressLine1Txt>
          <CityNm>VESTAVIA</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
          <ZIPCd>35216</ZIPCd>
        </USAddress>
        <PhoneNum>2054225006</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>
        <CurrentTaxYearMinus4YearsAmt>93497</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>99659</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>120575</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>110694</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>77829</CurrentTaxYearAmt>
        <TotalAmt>502254</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>93497</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>99659</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>120575</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>110694</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>77829</CurrentTaxYearAmt>
        <TotalAmt>502254</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>502254</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>1463</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>988</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>252</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>2703</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>504957</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>218</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.99460</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99220</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES PROMOTIONAL ITEMS 3,277 OFFICE SUPPLIES 1,699 POSTAGE 251 INTERNET 959 TRAVEL/MILEAGE 4,690 INSURANCE 450 PROGRAM SUPPLIES 11,345 TELEPHONE 1,470 TOTAL 24,141</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCREASES 108</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>PEOPLE FIRST OF ALABAMA IS A GROUP OF PEOPLE WITH DEVELOPMENTAL DISABILITIES LIVING IN ALABAMA COMMUNITIES DEDICATED TO MAKING OUR DREAMS HAPPEN BY HAVING CHOICES AND CONTROL OVER OUR LIVES. THIS MEANS HAVING OPPORTUNITIES TO MAKE DECISIONS AND PLANS FOR OURSLEVES INSTEAD OF HAVING OTHERS MAKE THEM FOR US.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>PEOPLE FIRST OF ALABAMA IS A GROUP OF PEOPLE WITH DEVELOPMENTAL DISABILITIES LIVING IN ALABAMA COMMUNITIES DEDICATED TO MAKING OUR DREAMS HAPPEN BY HAVING CHOICES AND CONTROL OVER OUR LIVES. THIS MEANS HAVING OPPORTUNITIES TO MAKE DECISIONS AND PLANS FOR OURSELVES INSTEAD OF HAVING OTHERS MAKE THEM FOR US.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>PEOPLE FIRST OF ALABAMA IS A GROUP OF PEOPLE WITH DEVELOPMENTAL DISABILITIES LIVING IN ALABAMA COMMUNITIES DEDICATED TO MAKING OUR DREAMS HAPPEN BY HAVING CHOICES AND CONTROL OVER OUR LIVES. THIS MEANS HAVING OPPORTUNITIES TO MAKE DECISIONS AND PLANS FOR OURSELVES INSTEAD OF HAVING OTHERS MAKE THEM FOR US.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>