﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2018v3.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2019-03-08T02:59:11-00:00</ReturnTs>
    <TaxPeriodEndDt>2018-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Spillane and Zahul CPAs PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>12788 West Forest Hill Blvd Suite 2</AddressLine1Txt>
        <CityNm>Wellington</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33414</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2018-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>320485613</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE PEARL MAE FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PEAR</BusinessNameControlTxt>
      <PhoneNum>5613405693</PhoneNum>
      <USAddress>
        <AddressLine1Txt>775 W INDIANTOWN RD Room STE 4</AddressLine1Txt>
        <CityNm>JUPITER</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33458</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LAUREN SULLIVAN</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <SignatureDt>2019-03-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Richard J Parkman</PreparerPersonNm>
      <PhoneNum>5617901488</PhoneNum>
      <PreparationDt>2019-03-08</PreparationDt>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>73.0.5.208</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2019-03-08</IPDt>
      <IPTm>20:03:57</IPTm>
      <IPTimezoneCd>ES</IPTimezoneCd>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>3D6C0344E1AD0B99AB0F71A8EF0D598D966297A4</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>3D6C0344E1AD0B99AB0F71A8EF0D598D966297A4</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2018</TaxYr>
    <BuildTS>2019-02-21 02:37:17Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="990EZ" softwareId="18007340" softwareVersionNum="19.1.1.0">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.PEARLMAEFOUNDATION.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>135248</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>135248</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>135248</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>23333</GrantsAndSimilarAmountsPaidAmt>
      <SalariesOtherCompEmplBnftAmt>69326</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>915</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>5925</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>37351</OtherExpensesTotalAmt>
      <TotalExpensesAmt>136850</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-1602</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>85724</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>84122</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>85724</BOYAmt>
        <EOYAmt>84122</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>85724</BOYAmt>
        <EOYAmt>84122</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>85724</BOYAmt>
        <EOYAmt>84122</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO BENEFIT THE CITIZENS OF SOUTH FLORIDA AND OTHER LOCATIONS WHO ARE IN NEED OF FOOD, FINANCIAL ASSISTANCE, TRANSPORTATION, CARE COORDINATION, OR EDUCATION</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>AWARDED SCHOLARSHIPS TO 15 STUDENTS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>15000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDED SENIOR ASSISTANCE FOR UTILITIES, RENT, TRANSPORTATION AND HOUSING FOR 24 PEOPLE</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>8333</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>23333</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LORI A MALLORY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>002.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DR PEPE ARMAS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>002.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEBRA FINNEL</PersonNm>
        <TitleTxt>PRESIDENT/SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>002.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRENT HOOD</PersonNm>
        <TitleTxt>CFO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>002.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PHILIP SPRINKLE II</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>002.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LUCILLE SOLTESZ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>002.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DR VISHNU REDDY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>002.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAUREN SULLIVAN</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>040.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>65000</CompensationAmt>
        <EmployeeBenefitProgramAmt>4326</EmployeeBenefitProgramAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>LAUREN SULLIVAN</PersonNm>
        <USAddress>
          <AddressLine1Txt>775 W INDIANTOWN RD STE 4</AddressLine1Txt>
          <CityNm>JUPITER</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33458</ZIPCd>
        </USAddress>
        <PhoneNum>5613405693</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" softwareId="18007340" softwareVersionNum="19.1.1.0">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <PublicSupportTotal170Amt>0</PublicSupportTotal170Amt>
      <PublicSupportCY170Pct>0.00000</PublicSupportCY170Pct>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus1YearAmt>157790</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>135248</CurrentTaxYearAmt>
        <TotalAmt>293038</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus1YearAmt>157790</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>135248</CurrentTaxYearAmt>
        <TotalAmt>293038</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>293038</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus1YearAmt>157790</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>135248</CurrentTaxYearAmt>
        <TotalAmt>293038</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <First5Years509Ind>X</First5Years509Ind>
      <PublicSupportCY509Pct>0.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="18007340" softwareVersionNum="19.1.1.0" />
    <IRS990ScheduleO documentId="990O" softwareId="18007340" softwareVersionNum="19.1.1.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Travel 882</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Fundraising 5,164</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Conferences, conventions, and meetings 3,069</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Supplies 452</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>WEBSITE COSTS 971</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>PAYROLL TAXES 4,972</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK CHARGES MERCHANT FEES 1,476</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>ADVERTISING 18,904</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>LICENSES FEES 220</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>DUES SUBSCRIPTIONS 790</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>PAYROLL SERVICE FEES 451</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLARSHIPS, 15 1,000 EACH 15,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>SENIOR ASSISTANCE, VARIOUS 8.333</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part III, Section PURPOSE, Line PURPOSE</FormAndLineReferenceDesc>
        <ExplanationTxt>TO BENEFIT THE CITIZENS OF SOUTH FLORIDA AND OTHER LOCATIONS WHO ARE IN NEED OF FOOD, FINANCIAL ASSISTANCE, TRANSPORTATION, CARE COORDINATION, OR EDUCATION</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>