﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-12T15:23:40-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>475386676</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PHIPPS CPA PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>335 NEWMAN DRIVE SUITE A</AddressLine1Txt>
        <CityNm>COOKEVILLE</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>38501</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>842133061</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BIRTH TISSUE DONOR SERVICES OF AMER</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BIRT</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>404 N Willow Ave</AddressLine1Txt>
        <CityNm>Cookeville</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>38501</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SHERRY SPRADLING</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>9318541747</PhoneNum>
      <SignatureDt>2024-05-08</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Jennifer Phipps</PreparerPersonNm>
      <PTIN>P01887306</PTIN>
      <PhoneNum>9318541747</PhoneNum>
      <PreparationDt>2024-11-12</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ">
      <AddressChangeInd>X</AddressChangeInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>86984</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>54164</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>1600</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>24</InvestmentIncomeAmt>
      <GrossSalesOfInventoryAmt>31196</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>29325</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>1871</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>57659</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>11671</GrantsAndSimilarAmountsPaidAmt>
      <SalariesOtherCompEmplBnftAmt>17060</SalariesOtherCompEmplBnftAmt>
      <OtherExpensesTotalAmt>29959</OtherExpensesTotalAmt>
      <TotalExpensesAmt>58690</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-1031</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>3528</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>2497</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>6828</BOYAmt>
        <EOYAmt>4797</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>1000</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>6828</BOYAmt>
        <EOYAmt>5797</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>3300</BOYAmt>
        <EOYAmt>3300</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>3528</BOYAmt>
        <EOYAmt>2497</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Birth Tissue Donations</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Providing education, support through healthcare related programs, funding, goods and resources to mothers and babies in need</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHERRY SPRADLING</PersonNm>
        <TitleTxt>FOUNDER &amp; CEO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TAYLER GRIFFIN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOY MCCAMERON</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</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>
      <StatesWhereCopyOfReturnIsFldCd>TN</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>SHERRY SPRADLING</PersonNm>
        <USAddress>
          <AddressLine1Txt>404 N Willow Ave</AddressLine1Txt>
          <CityNm>Cookeville</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>38501</ZIPCd>
        </USAddress>
        <PhoneNum>9315262885</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>
        <CurrentTaxYearMinus2YearsAmt>28514</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>52575</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>54164</CurrentTaxYearAmt>
        <TotalAmt>135253</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus2YearsAmt>10258</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>26026</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>31196</CurrentTaxYearAmt>
        <TotalAmt>67480</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <GovtFurnSrvcFcltsVl509Grp>
        <CurrentTaxYearMinus1YearAmt>1500</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1600</CurrentTaxYearAmt>
        <TotalAmt>3100</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus2YearsAmt>38772</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>80101</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>86960</CurrentTaxYearAmt>
        <TotalAmt>205833</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>205833</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>2</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>24</CurrentTaxYearAmt>
        <TotalAmt>36</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus2YearsAmt>2</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>24</CurrentTaxYearAmt>
        <TotalAmt>36</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>38774</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>80111</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>86984</CurrentTaxYearAmt>
        <TotalAmt>205869</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <First5Years509Ind>X</First5Years509Ind>
    </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 DONATIONS &amp; SPONSORSHIPS Grantee VARIOUS Street VARIOUS City, State, Zip Cookeville, TN 38501Relationship UNRELATED Amount 11,671</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountADVERTISING 8,945SUPPLIES 1,602OFFICE SUPPLIES 5,499PAYROLL EXPENSES 4,097PAYROLL TAX 4,891TAXES - MISC 717ACCOUNTING FEES 700GIFTS 25MISCELLANEOUS 3MEALS 87PROPERTY TAXES 554SALES &amp; USE TAX 2,542VEHICLE EXPENSE 57REFUNDS 240</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearEARNEST MONEY 0 1,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearACCOUNTS PAYABLE 3,300 3,300</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>