﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:sfsmef="http://www.cchsfs.com/efile/mef" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-12-11T11:01:49-08:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>261276356</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Allegiance Tax Service</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>18000 Studebaker Rd</AddressLine1Txt>
        <CityNm>Cerritos</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90703</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-11-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>320489826</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>P2P COMMUNITY DEVELOPMENT</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>P2PC</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>1112 E ARTESIA BLVD</AddressLine1Txt>
        <CityNm>LONG BEACH</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90805</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>FRANKIE HAYNES</PersonNm>
      <PersonTitleTxt>CFO</PersonTitleTxt>
      <PhoneNum>5624133710</PhoneNum>
      <SignatureDt>2024-12-10</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Bridget Ingram</PreparerPersonNm>
      <PTIN>P00238548</PTIN>
      <PhoneNum>5624676950</PhoneNum>
      <PreparationDt>2024-12-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ accountingPeriodChangeCd="CHANGE OF ACCOUNTING PERIOD" accountingPeriodChangeApprvCd="REVENUE PROCEDURE 85-58 RULES APPLY" documentId="2" softwareId="23017709" referenceDocumentId="3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501c3Ind referenceDocumentId="1">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>105177</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>105177</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>105177</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>22000</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>3960</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1427</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>26430</OtherExpensesTotalAmt>
      <TotalExpensesAmt>53817</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>51360</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesEOYAmt>51360</NetAssetsOrFundBalancesEOYAmt>
      <Form990TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>57000</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>57000</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PROVIDE YOUTH OUTREACH PROGRAMS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>COMMUNITY GATHERING THE NORTH LONG BEACH AND SURROUNDIN CITIES AS ALTERNATIVE TO HALLOWEEN CELEBRATIONS WE PROVIDED 150 MEALS, COSTUMES AND CAND</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>5000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>5000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>COMMUNITY OUTREACH SERVING 100 THANKSGIVING MEALS AND TURKEYS TO THE NORTH LONG BEACH COMMUNITY ALSO PROVIDED COMPLETE HOME COOKED MEALS TO 30 FAM</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>7500</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>7500</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CHRISTMAS TOY GIVEAWAY COMMUNITY OUTREACH SERVICING THE NORTH LONG BEACH COMMUNITY AND SURROUNDING CITIES WITH A GIVEAWAY OF 500 MEALS WITH MEALS</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>12500</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>12500</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>25000</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EDWARD HAMILTON</PersonNm>
        <TitleTxt>CHIEF EXECUTIVE OFFICER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>5000</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TERRI HERBERT</PersonNm>
        <TitleTxt>EXECUTIVE SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>5000</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FRANKIE HAYNES</PersonNm>
        <TitleTxt>CHEIF FINANCIAL OFFICER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>5000</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROSALIND RASHEED</PersonNm>
        <TitleTxt>COMPLIANCE OFFICER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>5000</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIDGET INGRAM</PersonNm>
        <TitleTxt>HUMAN RESOURCES</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1000</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEREMIAH BERRYMAN</PersonNm>
        <TitleTxt>CASE MANAGER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1000</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>FRANKIE HAYNES</PersonNm>
        <USAddress>
          <AddressLine1Txt>1112 E ARTESIA BLVD</AddressLine1Txt>
          <CityNm>LONG BEACH</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90805</ZIPCd>
        </USAddress>
        <PhoneNum>5624133710</PhoneNum>
      </BooksInCareOfDetail>
      <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="1" softwareId="23017709">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <SupportSumAmt>0</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus1YearAmt>416</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>122959</CurrentTaxYearAmt>
        <TotalAmt>123375</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus1YearAmt>416</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>122959</CurrentTaxYearAmt>
        <TotalAmt>123375</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>123375</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus1YearAmt>416</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>122959</CurrentTaxYearAmt>
        <TotalAmt>123375</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <First5Years509Ind>X</First5Years509Ind>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="4" softwareId="23017709">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="3" softwareId="23017709">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>Harvest Festival community gathering of the North Long Beach area and surrounding cities. We provided 150 mealsm children costumes, candy bags and raffle gifts.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>LINE 29</FormAndLineReferenceDesc>
        <ExplanationTxt>Thanksgiving Feast- community outreach serving 100 Thanksgiv meals and turkeys to the North Long Beach community and surrounding cities. Additonally provided complete home cooke meals to 30 families</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>LINE 30</FormAndLineReferenceDesc>
        <ExplanationTxt>Christmas Toy Giveway- community outreach serving the Long Beach community and surrounding cities with a toy giveaway of 500 toys. Food provided to all the attendees of 250.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Line 30 cont.</FormAndLineReferenceDesc>
        <ExplanationTxt>also provided home cooked meals to 25 families.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Line 16 other expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance 1136 Bank fees-3 Equipment-16699 Supplies-259 Travel-156 Community Outreach-7214 Internet-648 Phone 315</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>