﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-13T09:32:44-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>640889053</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>R D MILLER AND COMPANY LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>204 W COMMERCE ST</AddressLine1Txt>
        <CityNm>ABERDEEN</CityNm>
        <StateAbbreviationCd>MS</StateAbbreviationCd>
        <ZIPCd>39730</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>205830557</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>QUALITY EDUCATION FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>QUAL</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 662</AddressLine1Txt>
        <CityNm>AMORY</CityNm>
        <StateAbbreviationCd>MS</StateAbbreviationCd>
        <ZIPCd>388210662</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MIKE MANNING</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>6623867500</PhoneNum>
      <SignatureDt>2024-04-26</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>MIKE</PersonFirstNm>
        <PersonLastNm>MANNING</PersonLastNm>
      </PersonFullName>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>GREGORY D MILLER</PreparerPersonNm>
      <PTIN>P00564327</PTIN>
      <PhoneNum>6623696414</PhoneNum>
      <PreparationDt>2024-05-13</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <OOBSecurityVerificationCd>11</OOBSecurityVerificationCd>
        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>18315</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>18315</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>18315</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>20249</GrantsAndSimilarAmountsPaidAmt>
      <PrintingPublicationsPostageAmt>82</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>317</OtherExpensesTotalAmt>
      <TotalExpensesAmt>20648</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-2333</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>174086</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>171753</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>174086</BOYAmt>
        <EOYAmt>171753</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>174086</BOYAmt>
        <EOYAmt>171753</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>174086</BOYAmt>
        <EOYAmt>171753</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>SUPPORT THE AMORYMS PUBLIC SCHOOL DIST</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE SUPPORT, IN THE WAY OF GRANTS, TO THE AMORY (MS) K-12 PUBLIC SCHOOL DISTRICT FOR PROGRAMS DESIGNED TO ENHANCE THE EDUCATION OF ITS STUDENTS. SUCH PROGRAMS INCLUDE TUTORING</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>20249</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>20249</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE MANNING</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SAM NERREN</PersonNm>
        <TitleTxt>VICE-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</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>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>MIKE MANNING</PersonNm>
        <USAddress>
          <AddressLine1Txt>1201 CONCORD AVE</AddressLine1Txt>
          <CityNm>AMORY</CityNm>
          <StateAbbreviationCd>MS</StateAbbreviationCd>
          <ZIPCd>38821</ZIPCd>
        </USAddress>
        <PhoneNum>6623867500</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="990A">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>15043</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>55397</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>48410</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>70279</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>18315</CurrentTaxYearAmt>
        <TotalAmt>207444</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>15043</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>55397</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>48410</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>70279</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>18315</CurrentTaxYearAmt>
        <TotalAmt>207444</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>207444</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>15043</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>55397</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>48410</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>70279</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>18315</CurrentTaxYearAmt>
        <TotalAmt>207444</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <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="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY GRANTS TO ENHANCE THE EDUCATION OF STUDENTS GRANTEE AMORY (MS) PUBLIC SCHOOL DISTRICT STREET 124 NORTH MAIN STREET CITY, STATE, ZIP AMORY, MS 38821RELATIONSHIP NONE AMOUNT 20,249</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTBANK FEES 317</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>