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    <ReturnTypeCd>990EZ</ReturnTypeCd>
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        <BusinessNameLine1Txt>PEARLS AND IVY FOUNDATION OF WESTBURY INC</BusinessNameLine1Txt>
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      <BusinessNameControlTxt>PEAR</BusinessNameControlTxt>
      <PhoneNum>5165431140</PhoneNum>
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        <AddressLine1Txt>PO BOX 10103</AddressLine1Txt>
        <CityNm>WESTBURY</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>115900804</ZIPCd>
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      <PersonNm>Andrea Moore</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>5165431140</PhoneNum>
      <SignatureDt>2026-06-29</SignatureDt>
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    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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        <DescriptionProgramSrvcAccomTxt>Community Service Activity: In 2024, the Foundation provided $2700 in financial sponsorships for 2 students to participate in a college bus tour where they visited over 11 different colleges.</DescriptionProgramSrvcAccomTxt>
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        <DescriptionProgramSrvcAccomTxt>Community Service Activity: In 2024, the Foundation provided holiday meals and food assistance to 50 seniors at a local senior citizen center during the holiday season, promoting community support and reducing food insecurity among older adults.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm referenceDocumentName="CompensationExplanation">Marvela GuiceVanDyke</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Yvette Hayes</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Andrea IrwinMoore</PersonNm>
        <TitleTxt>Treasurer and Exofficio board of director member</TitleTxt>
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        <PersonNm referenceDocumentName="CompensationExplanation">Maggie DesirHart</PersonNm>
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        <Event1Nm>Awards Gala Fundraiser</Event1Nm>
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        <FormAndLineReferenceDesc>Part I 6b</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Gala ticket receipts - 30207</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part I Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Popcorn fundraiser - 14376</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part I Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Interest Income - 83</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Raffles - 4338</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Academic Scholarship awarded to a high school student, but payment was made directly to the college on the student?s behalf to cover tuition and fees. - Grantee Name: University at Albany Address:University at Albany Bursar's Office G-26 1400 Washington Ave, Albany, NY 12222 Amount:1000 Relationship:</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Academic Scholarship awarded to a high school student, but payment was made directly to the college on the student?s behalf to cover tuition and fees. - Grantee Name: Spelman College Address:Office of Financial Aid Box 771, Atlanta, GA 30314 Amount:500 Relationship:</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part I Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Academic Scholarship awarded to a high school student, but payment was made directly to the college on the student?s behalf to cover tuition and fees. - Grantee Name: University of New Haven Address:Bursar Office - Bergami Hall 300 Boston Post Road, West Haven, CT 06516 Amount:1000 Relationship:</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part I Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Academic Scholarship awarded to a high school student, but payment was made directly to the college on the student?s behalf to cover tuition and fees. - Grantee Name: Tennessee State University Address:3500 John A. Merritt Blvd Bursar Office Ned McWherter Bldg. Room 130, Nashville, TN 37209 Amount:1000 Relationship:</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part I Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Academic Scholarship awarded to a high school student, but payment was made directly to the college on the student?s behalf to cover tuition and fees. - Grantee Name: Fisk University Address:1000 17th Avenue North Student Accounts Carnegie Hall, Nashville, TN 37208 Amount:1000 Relationship:</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part I Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Sponsored two (2) students to attend an 8-day HBCU college tour, visiting 11 campuses across multiple states - Grantee Name: ETL Education Foundation Inc. Address:PO Box 501, West Hempstead, NY 11552 Amount:2700 Relationship:</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Operating expenses consist of routine administrative costs necessary to support the organization?s activities, including insurance, communications and subscription services (e.g., Zoom), and mail and office-related expenses such as PO Box rental and office supplies. - 6034</ExplanationTxt>
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        <ExplanationTxt>Fundraising expenses - 32340</ExplanationTxt>
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        <ExplanationTxt>Program expenses include costs directly associated with carrying out the organization?s charitable activities, community service initiatives, and event-related programming. - 1967</ExplanationTxt>
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        <FormAndLineReferenceDesc>Reason for Amendment Return</FormAndLineReferenceDesc>
        <ExplanationTxt>This amended return updates the classification of revenues and expenses and reconciles fundraising activity, contributions, other revenue, and net assets to the Foundation's 2024 financial records.</ExplanationTxt>
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