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    <Timestamp>2013-01-22T02:02:44-07:00</Timestamp>
    <TaxPeriodEndDate>2012-06-30</TaxPeriodEndDate>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>954267790</EIN>
      <Name>
        <BusinessNameLine1>FRIENDS OF PALMS MIDDLE SCHOOL</BusinessNameLine1>
      </Name>
      <NameControl>FRIE</NameControl>
      <Phone>3102537600</Phone>
      <USAddress>
        <AddressLine1>10860 Woodbine Street</AddressLine1>
        <City>Los Angeles</City>
        <State>CA</State>
        <ZIPCode>900345416</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Craig Jaffe</Name>
      <Title>Treasurer</Title>
      <Phone>3102911865</Phone>
      <DateSigned>2013-01-21</DateSigned>
    </Officer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <Organization501c3 referenceDocumentId="R000002">X</Organization501c3>
      <GrossReceipts>77392</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>77331</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>0</ProgramServiceRevenue>
      <MembershipDues>0</MembershipDues>
      <InvestmentIncome>61</InvestmentIncome>
      <GrossAmountFromSaleOfAssets>0</GrossAmountFromSaleOfAssets>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>0</GainOrLossFromSaleOfAssets>
      <GamingGrossIncome>0</GamingGrossIncome>
      <FundraisingGrossIncome contributionsReportedOnLine1a="0">0</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>0</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>0</SpecialEventsNetIncomeLoss>
      <GrossSalesOfInventory>0</GrossSalesOfInventory>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>0</GroProfitLossSalesOfInventory>
      <OtherRevenueTotal>0</OtherRevenueTotal>
      <TotalRevenue>77392</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>60785</GrantsAndSimilarAmountsPaid>
      <BenefitsPaidToOrForMembers>0</BenefitsPaidToOrForMembers>
      <SalariesOtherCompEmplBenefits>0</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>2636</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>0</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>4549</PrintingPublicationsPostage>
      <OtherExpensesTotal>0</OtherExpensesTotal>
      <TotalExpenses>67970</TotalExpenses>
      <ExcessOrDeficitForYear>9422</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>119147</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>0</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>128569</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>128706</BOY>
        <EOY>138595</EOY>
      </CashSavingsAndInvestments>
      <LandAndBuildings>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </LandAndBuildings>
      <OtherAssetsTotal>
        <BOY>1000</BOY>
        <EOY>0</EOY>
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      <TotalAssets>
        <BOY>129706</BOY>
        <EOY>138595</EOY>
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      <SumOfTotalLiabilities>
        <BOY>10559</BOY>
        <EOY>10026</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>119147</BOY>
        <EOY>128569</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>Support Educational Programs at Palms Middle School</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Approximately 1,700 students at Palms Middle School benefitted from the educational enrichment programs we support.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>60785</GrantsAndAllocations>
        <ProgramServiceExpenses>3079</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>3079</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Maura Howe</PersonName>
        <AddressUS>
          <AddressLine1>10860 Woodbine Street</AddressLine1>
          <City>Los Angeles</City>
          <State>CA</State>
          <ZIPCode>900345416</ZIPCode>
        </AddressUS>
        <Title>Co-President</Title>
        <AvgHoursPerWkDevotedToPosition>5</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Melanie Bartlett</PersonName>
        <AddressUS>
          <AddressLine1>10860 Woodbine Street</AddressLine1>
          <City>Los Angeles</City>
          <State>CA</State>
          <ZIPCode>900345416</ZIPCode>
        </AddressUS>
        <Title>Co-President</Title>
        <AvgHoursPerWkDevotedToPosition>5</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Craig Jaffe</PersonName>
        <AddressUS>
          <AddressLine1>10860 Woodbine Street</AddressLine1>
          <City>Los Angeles</City>
          <State>CA</State>
          <ZIPCode>900345416</ZIPCode>
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        <Title>Treasurer</Title>
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        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Nancy Steiner</PersonName>
        <AddressUS>
          <AddressLine1>10860 Woodbine Street</AddressLine1>
          <City>Los Angeles</City>
          <State>CA</State>
          <ZIPCode>900345416</ZIPCode>
        </AddressUS>
        <Title>Secretary</Title>
        <AvgHoursPerWkDevotedToPosition>5</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
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      <ActivitiesNotPreviouslyRpt>0</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>0</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>0</OrganizationHadUBI>
      <SubjectToProxyTax>0</SubjectToProxyTax>
      <OrganizationDissolvedEtc>0</OrganizationDissolvedEtc>
      <DirectIndirectPoliticalExpend>0</DirectIndirectPoliticalExpend>
      <DidOrgFileForm1120POLThisYear>0</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
      <EngagedInExcessBenefitTrans>0</EngagedInExcessBenefitTrans>
      <AmountOfTaxImposedOnOrgMgr>0</AmountOfTaxImposedOnOrgMgr>
      <AmountOfTaxReimbursedByOrg>0</AmountOfTaxReimbursedByOrg>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>CA</StatesWhereCopyOfReturnIsFiled>
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        <NamePerson>Craig Jaffe</NamePerson>
        <AddressUS>
          <AddressLine1>10860 Woodbine Street</AddressLine1>
          <City>Los Angeles</City>
          <State>CA</State>
          <ZIPCode>900345416</ZIPCode>
        </AddressUS>
        <TelephoneNumber>3102911865</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>0</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>0</EngageInLobbyingActivities>
      <OperatingSchool>0</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>0</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>1</FiledScheduleA>
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      <SupportingOrg509a3Type3Other>X</SupportingOrg509a3Type3Other>
      <CertificationCheckbox>X</CertificationCheckbox>
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      <SupportedOrgInformation>
        <Name>
          <BusinessNameLine1>Palms Middle School</BusinessNameLine1>
          <BusinessNameLine2>(Los Angeles Unified School District)</BusinessNameLine2>
        </Name>
        <EIN>956000371</EIN>
        <TypeOfOrganization>School</TypeOfOrganization>
        <ListedInGoverningDoc>1</ListedInGoverningDoc>
        <SupportedOrganizationNotified>1</SupportedOrganizationNotified>
        <OrganizedInUS>1</OrganizedInUS>
        <Amount>60785</Amount>
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      <TotalNumberOfSupportedOrgs>1</TotalNumberOfSupportedOrgs>
      <SumOfAmounts>60785</SumOfAmounts>
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      <GeneralExplanation>
        <Identifier>F99Z_P01_S00_L10</Identifier>
        <ReturnReference>Form 990-EZ, Part I, Line 10</ReturnReference>
        <Explanation>Front Door Supervision $8,640 Library Support $6,750 Office Support $4,410 Technology Support $31,545 Teachers Stipends $6,700 Department Support $2,740</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F99Z_P02_S00_L26</Identifier>
        <ReturnReference>Form 990-EZ, Part II, Line 26</ReturnReference>
        <Explanation>Description;EOY Amount^Music Endowment - Lessons;10026^Total;10026^</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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      <Explanation>All officers are UNPAID PARENT VOLUNTEERS and I, in addition to treasurer duties, also perform numerous other volunteer duties which unfortunately delayed the filing of this tax return. Please excuse the delay.</Explanation>
    </ReasonableCauseExplanation>
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