<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-03-02T12:32:35-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>510404452</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BOYER &amp; BOYER CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2392 LIMESTONE ROAD</AddressLine1Txt>
        <CityNm>WILMINGTON</CityNm>
        <StateAbbreviationCd>DE</StateAbbreviationCd>
        <ZIPCd>19808</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>275405608</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CSO INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>CSOI</BusinessNameControlTxt>
      <PhoneNum>3027430055</PhoneNum>
      <USAddress>
        <AddressLine1Txt>114 GREENBRIER DRIVE</AddressLine1Txt>
        <CityNm>BEAR</CityNm>
        <StateAbbreviationCd>DE</StateAbbreviationCd>
        <ZIPCd>19701</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>THOMAS BOYD</PersonNm>
      <PersonTitleTxt>MANAGING DIRECTOR</PersonTitleTxt>
      <PhoneNum>3027430055</PhoneNum>
      <SignatureDt>2024-02-21</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>THOMAS</PersonFirstNm>
        <PersonLastNm>BOYD</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DONALD L BOYER CPA</PreparerPersonNm>
      <PTIN>P00092168</PTIN>
      <PhoneNum>3029983700</PhoneNum>
      <PreparationDt>2024-03-02</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <AddressChangeInd>X</AddressChangeInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>116711</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>37770</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>78931</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>10</InvestmentIncomeAmt>
      <TotalRevenueAmt>116711</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3560</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>54310</OccupancyRentUtltsAndMaintAmt>
      <TotalExpensesAmt>57870</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>58841</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>141741</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>200582</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>37329</BOYAmt>
        <EOYAmt>31459</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>109510</BOYAmt>
        <EOYAmt>174221</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>146839</BOYAmt>
        <EOYAmt>205680</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>5098</BOYAmt>
        <EOYAmt>5098</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>141741</BOYAmt>
        <EOYAmt>200582</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE MISSION OF CSO IS TO PROVIDE A DISASTER RELIEF RECEPTION CENTER AND TRANSIT HUB SERVING DELAWARE AND DELMARVA. INCLUDED IN THIS MISSION IS SPECIAL CONSIDERATION FOR THE COMMUNITY TIE-IN, WHICH WILL SEEK TO DEVELOP UNUTILIZED PROPERTIES FOR THIS PURPOSE AND WILL ULTIMATELY IMPROVE THE LOCAL COMMUNITIES AND LOCAL ECONOMIES IN WHICH THESE PROPERTIES ARE LOCATED.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CONTINUED IMPROVEMENT TO BUILDINGS INTENDED TO BE USED AS DISASTER RELIEF</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>57870</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>57870</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LARRY SULLIVAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THOMAS BOYD</PersonNm>
        <TitleTxt>MANAGING DIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>14.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEPHEN SMITH</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN COLEMAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </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>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>TOM BOYD</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>114 GREENBRIER DR</AddressLine1Txt>
          <CityNm>BEAR</CityNm>
          <StateAbbreviationCd>DE</StateAbbreviationCd>
          <ZIPCd>19701</ZIPCd>
        </USAddress>
        <PhoneNum>3027430055</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="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>33750</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>26250</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>42700</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>45810</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>37770</CurrentTaxYearAmt>
        <TotalAmt>186280</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>33750</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>26250</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>42700</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>45810</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>37770</CurrentTaxYearAmt>
        <TotalAmt>186280</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>186280</PublicSupportTotal170Amt>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus2YearsAmt>41602</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>41602</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>227882</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>189668</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.81740</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.81480</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>41,602</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>150,607 220,458 LESS ACCUMULATED DEPRECIATION 41,097 46,237 TOTAL 109,510 174,221</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>TENANT SECURITY DEPOSITS 5,098 5,098</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION OF CSO IS TO PROVIDE A DISASTER RELIEF RECEPTION CENTER AND TRANSIT HUB SERVING DELAWARE AND DELMARVA. INCLUDED IN THIS MISSION IS SPECIAL CONSIDERATION FOR THE COMMUNITY TIE-IN, WHICH WILL SEEK TO DEVELOP UNUTILIZED PROPERTIES FOR THIS PURPOSE AND WILL ULTIMATELY IMPROVE THE LOCAL COMMUNITIES AND LOCAL ECONOMIES IN WHICH THESE PROPERTIES ARE LOCATED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
