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    <ReturnTs>2024-11-13T13:10:46-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>PRECEPT CONSULTING INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1015 HUNT CLUB COURT</AddressLine1Txt>
        <CityNm>Export</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15632</ZIPCd>
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    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
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        <BusinessNameLine1Txt>PRAYER AND DELIVERANCE COMMUNITY OPPORTUNITIES</BusinessNameLine1Txt>
      </BusinessName>
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      <USAddress>
        <AddressLine1Txt>8508 BRICELYN STREET</AddressLine1Txt>
        <CityNm>PITTSBURGH</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15221</ZIPCd>
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    </Filer>
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      <PersonNm>BARNARD MARABLE</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIREC</PersonTitleTxt>
      <PhoneNum>4125121873</PhoneNum>
      <SignatureDt>2024-11-12</SignatureDt>
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    <PreparerPersonGrp>
      <PreparerPersonNm>EMMANUEL IKECPACFE</PreparerPersonNm>
      <PTIN>P00183622</PTIN>
      <PhoneNum>4122609008</PhoneNum>
      <PreparationDt>2024-11-13</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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    <IRS990 documentId="IRS990">
      <PrincipalOfficerNm>BERNARD MARABLE</PrincipalOfficerNm>
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        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15221</ZIPCd>
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      <FormationYr>2016</FormationYr>
      <LegalDomicileStateCd>PA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>PADCO PROVIDES DIRECT SERVICES TO PEOPLE WITH INTELLECTUAL DISABILITY TO ASSIST THEM ACQUIRE, RETAIN, IMPROVE SELF-HELP, SOCIALIZATION, AND ADAPTIVE SKILL THAT MEET REGULATORY REQUIREMENTS AND CONDITIONS PROVIDED IN HOME AND COMMUNITY SETTINGS. THIS INCLUDES EMPLOYMENT TRAINING.</ActivityOrMissionDesc>
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      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
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      <NetAssetsOrFundBalancesEOYAmt>187945</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>PADCO PROVIDES DIRECT SERVICES TO PEOPLE WITH INTELLECTUAL DISABILITY TO ASSIST THEM ACQUIRE, RETAIN, IMPROVE SELF-HELP, SOCIALIZATION, AND ADAPTIVE SKILL THAT MEET REGULATORY REQUIREMENTS AND CONDITIONS PROVIDED IN HOME AND COMMUNITY SETTINGS. THIS INCLUDES EMPLOYMENT TRAINING.</MissionDesc>
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      <SignificantChangeInd>false</SignificantChangeInd>
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      <RevenueAmt>242021</RevenueAmt>
      <Desc>THE ORGANIZATION HAD 15 PEOPLE ENROLLED IN THE INTELLECTUAL DISABILITY SERVICES. FIVE (5) PARTICIPANTS REGULARLY RECEIVED COMMUNITY-BASED SERVICES AND WERE ABLE TO MAINTAIN THEIR PLACE IN THE COMMUNITY AND THEIR HOMES WITHOUT BEING HOSPITALIZED OR INSTITUTIONALIZED. TEN (2) PARTICIPANTS RECEIVED JOB SEARCH AND SOFT SKILLS TRAINING WHICH RESULTED IN JOB PLACEMENT AND RETENTION.</Desc>
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      <DescribedInSection501c3Ind referenceDocumentId="990A">true</DescribedInSection501c3Ind>
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      <CreditCounselingInd>false</CreditCounselingInd>
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      <ReportLandBuildingEquipmentInd referenceDocumentId="990D">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
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      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
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      <OperateHospitalInd>false</OperateHospitalInd>
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      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
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      <DistributionToDonorInd>false</DistributionToDonorInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
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      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
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      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
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        <PersonNm>BERNARD MARABLE</PersonNm>
        <PhoneNum>4125121873</PhoneNum>
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          <CityNm>PITTSBURGH</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15221</ZIPCd>
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        <PersonNm>LAUREN JACKSON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>RUTH THOMAS</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>BARBARA BRADFORD</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>BERNARD MARABLE</PersonNm>
        <TitleTxt>PRESIDENT AND CHAIRMAN</TitleTxt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
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        <Desc>STATE FEE FOR SERVICE</Desc>
        <BusinessCd>624100</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>224395</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>PITTSBURGH EARN PROGRAM</Desc>
        <BusinessCd>624100</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>78131</RelatedOrExemptFuncIncomeAmt>
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        <FundraisingAmt>5484</FundraisingAmt>
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        <FundraisingAmt>402</FundraisingAmt>
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      <PayrollTaxesGrp>
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        <ProgramServicesAmt>8710</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1633</ManagementAndGeneralAmt>
        <FundraisingAmt>544</FundraisingAmt>
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        <ProgramServicesAmt>116643</ProgramServicesAmt>
        <ManagementAndGeneralAmt>21871</ManagementAndGeneralAmt>
        <FundraisingAmt>7291</FundraisingAmt>
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        <ProgramServicesAmt>219534</ProgramServicesAmt>
        <ManagementAndGeneralAmt>41163</ManagementAndGeneralAmt>
        <FundraisingAmt>13721</FundraisingAmt>
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        <EOYAmt>102733</EOYAmt>
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      <InventoriesForSaleOrUseGrp>
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        <EOYAmt>4421</EOYAmt>
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        <EOYAmt>4421</EOYAmt>
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        <EOYAmt>187945</EOYAmt>
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        <TotalAmt>16973</TotalAmt>
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      <GrossReceiptsRltdActivitiesAmt>725184</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.00000</PublicSupportCY170Pct>
      <PrivateFoundation170Ind>X</PrivateFoundation170Ind>
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      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>750</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>750</DepreciationAmt>
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    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>IRS FORM 990 IS PROVIDED TO THE PRESIDENT/EXECUTIVE DIRECTOR OF THE ORGANIZATION WHO THEN SENDS THE FORM TO THE BOARD FOR REVIEW AND COMMENTS BEFORE IT IS FILED WITH THE IRS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>PADCO HAS A CONFLIC OF INTEREST POLICY WHICH IS PROVIDED TO THE BOARD MEMBERS ANNUALY TO SIGN. COPIES SIGNED BY THE BOARD MEMBERS ARE KEPT ON FILE AT THE OFFICE OF THE ORGANIZATIION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CEO executive director top management comp Part VI line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD MEETS PERIODICALLY TO REVIEW THE EXECUTIVE DIRECTORS CONPENSATION TO ENSURE IT IS WITHIN THE RANGE OF AMOUNTS PAID TO EXECUTIVE DIRECTORS WITHIN THE PITTSBURGH PENNSYLVANIA AREA. IF A CHANGE IN COMPENSATION IS DETERMINES NECESSARY, THE BOARD THEN CONDUCTS A VOTE TO DECIDE SUCH A CHANGE IN COMPENSATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other officer or key employee compensation Part VI line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD MEETS PERIODICALLY TO REVIEW OTHER OFFICER OR KEY EMPLOYEE CONPENSATION TO ENSURE IT IS WITHIN THE RANGE OF AMOUNTS PAID TO SIMILAR OFFICERS OR KEY EMPLOYEES WITHIN THE PITTSBURGH PENNSYLVANIA AREA. IF A CHANGE IN COMPENSATION IS DETERMINES NECESSARY, THE BOARD THEN CONDUCTS A VOTE TO DECIDE SUCH A CHANGE IN COMPENSATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 availability to public Part VI line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>PADCO BOARD AND OFFICERS ARE AWARE IRS FORM 990 IS A PUBLIC DOCUMENT AND MAKE THE FORM AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>PADCO BOARD AND OFFICERS MAKE OTHER INFORMATION AND DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of other fees for services expenses Part IX line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>PROGRAM FOOD AND MATERIALS 18,866SITE RENTAL 3,089PROGRAM SUPPLIES 185PROGRAM CONSULTANTS 750PROGRAM SCHOLARSHIPS 4,500PROGRAM GIFTS AND AWARD 2,537HOUSEKEEPING EXPENSE 90CLEANING AND KITCHEN SUPPLIES 291RESIDENTIAL SERVICE SUPPLIES 6,065</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of other expenses Part IX line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>UTILITIES 452SNOW REMOVAL 50JANITORAL CLEANING AND MAINTENANCE 3,109EQUIPMENT RENTAL 3,628EQUIPMENT REPAIRS 6,983TELEPHONE AND TELECOM 3,075OFFICE SUPPLIES 466GENERAL OFFICE EXPENSE 939POSTAGE AND DELIVERIES 234DUES AND SUBSCRIPTIONS 660LICESED AND FEES 424PROFESSIONAL FEES 1,855CERETIFICATION FEES 396</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>