﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-12-03T08:20:41-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>311534250</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Chris Gooch CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 1536</AddressLine1Txt>
        <CityNm>Hazard</CityNm>
        <StateAbbreviationCd>KY</StateAbbreviationCd>
        <ZIPCd>41702</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>611349345</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LETCHER COUNTY CARES INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LETC</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 280</AddressLine1Txt>
        <CityNm>Whitesburg</CityNm>
        <StateAbbreviationCd>KY</StateAbbreviationCd>
        <ZIPCd>41858</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SANDY HOGG</PersonNm>
      <PersonTitleTxt>SECRETARYTREAS</PersonTitleTxt>
      <PhoneNum>6066340020</PhoneNum>
      <SignatureDt>2024-11-27</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Chris Gooch</PreparerPersonNm>
      <PTIN>P01202304</PTIN>
      <PhoneNum>6064365700</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ">
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <GrossReceiptsAmt>54049</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>8710</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>3203</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>29304</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>34200</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>-4896</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt>11082</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>1440</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>9642</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>1750</OtherRevenueTotalAmt>
      <TotalRevenueAmt>18409</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>4898</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2410</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>19705</OtherExpensesTotalAmt>
      <TotalExpensesAmt>27013</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-8604</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>300255</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>34871</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>326522</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>175692</BOYAmt>
        <EOYAmt>213822</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>124563</BOYAmt>
        <EOYAmt>112956</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>300255</BOYAmt>
        <EOYAmt>326778</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>256</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>300255</BOYAmt>
        <EOYAmt>326522</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>OPERATE A SHELTER FOR ABUSED WOMEN</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OPERATE A SHELTER FOR ABUSED WOMEN</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>27013</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>27013</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID NARRAMORE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SANDY HOGG</PersonNm>
        <TitleTxt>SECRETARYTREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PATTY WOODS</PersonNm>
        <TitleTxt>DIRECTOR</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>
      <StatesWhereCopyOfReturnIsFldCd>KY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>SANDY HOGG</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 280</AddressLine1Txt>
          <CityNm>Whitesburg</CityNm>
          <StateAbbreviationCd>KY</StateAbbreviationCd>
          <ZIPCd>41858</ZIPCd>
        </USAddress>
        <PhoneNum>6066340020</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>69488</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>47231</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>9600</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>155225</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8710</CurrentTaxYearAmt>
        <TotalAmt>290254</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>69488</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>47231</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>9600</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>155225</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8710</CurrentTaxYearAmt>
        <TotalAmt>290254</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>290254</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>37</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>33</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>32</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2464</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3203</CurrentTaxYearAmt>
        <TotalAmt>5769</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>37</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>33</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>32</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2464</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3203</CurrentTaxYearAmt>
        <TotalAmt>5769</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus3YearsAmt>8759</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>10857</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>9295</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>11392</CurrentTaxYearAmt>
        <TotalAmt>40303</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>69525</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>56023</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20489</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>166984</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23305</CurrentTaxYearAmt>
        <TotalAmt>336326</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.86300</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.92110</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.02000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.01000</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>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountRENT INCOME 1,500MISC INCOME 250</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountDepreciation from 4562 10,168INSURANCE 6,312TAX AND LICENSE 115SUPPLIES 1,812INVESTMENT FEES 1,298</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other changes in net assets or fund balances Part I line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountUNREALIZED GAIN/LOSS ON INVESTMENT 34,871</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearPAYROLL LIABILITIES 0 256</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>