<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2023v5.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-30T15:04:14-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>873993863</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>YEAR ROUND TAX &amp; BOOKKEEPING</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>970 SWINNEA RIDGE SUITE 2</AddressLine1Txt>
        <CityNm>SOUTHAVEN</CityNm>
        <StateAbbreviationCd>MS</StateAbbreviationCd>
        <ZIPCd>38671</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>273401173</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>DESOTO COUNTY DETER</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>DESO</BusinessNameControlTxt>
      <PhoneNum>9015905799</PhoneNum>
      <USAddress>
        <AddressLine1Txt>8691 NORTHWEST DR</AddressLine1Txt>
        <CityNm>SOUTHAVEN</CityNm>
        <StateAbbreviationCd>MS</StateAbbreviationCd>
        <ZIPCd>38671</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RICO HARRIS</PersonNm>
      <PersonTitleTxt>MEMBER</PersonTitleTxt>
      <PhoneNum>9015905799</PhoneNum>
      <SignatureDt>2024-04-30</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>RICO</PersonFirstNm>
        <PersonLastNm>HARRIS</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <Form8822BAttachedInd>X</Form8822BAttachedInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>LISA C JOHNSON</PreparerPersonNm>
      <PTIN>P01004619</PTIN>
      <PhoneNum>6624705486</PhoneNum>
      <PreparationDt>2024-05-28</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ referenceDocumentId="DOCIDPDF1 DOCIDSCHEDO " documentId="DOCID990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501c3Ind referenceDocumentId="DOCIDSCHEDA">X</Organization501c3Ind>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <GrossReceiptsAmt>19690</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>19690</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>19690</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>700</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>25551</OtherExpensesTotalAmt>
      <TotalExpensesAmt>26251</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-6561</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>13856</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>7295</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>13856</BOYAmt>
        <EOYAmt>15498</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>13856</BOYAmt>
        <EOYAmt>15498</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>13856</BOYAmt>
        <EOYAmt>15498</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>DRUG AND ALCOHOL EDUCATION FOR OFFENDERS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>A PERSON WHO IS COURT ORDERED MAY ATTEND A VICTIM IMPACT PANEL OR BE SENTENCED TO 48 HOURS IN THE DESOTO COUNTY JAIL.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>24295</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>24295</TotalProgramServiceExpensesAmt>
      <InfoInScheduleOPartIVInd>X</InfoInScheduleOPartIVInd>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICO HARRIS</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENNI PEPPERS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1100</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PATRICIA JAMES</PersonNm>
        <TitleTxt>CO TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANA MUSCARI</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1100</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEN SMITH</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEBBIE GALEANO</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DONNA JOYNER</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NEOSA ROWLAND</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSIE ASHMORE</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HAILEY BALLARD</PersonNm>
        <TitleTxt>OFFICER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1100</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>JENNI PEPPERS</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>8691 NORTHWEST DR</AddressLine1Txt>
          <CityNm>SOUTHAVEN</CityNm>
          <StateAbbreviationCd>MS</StateAbbreviationCd>
          <ZIPCd>38671</ZIPCd>
        </USAddress>
        <PhoneNum>9015905799</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>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="DOCIDSCHEDA">
      <GovernmentalUnitInd>X</GovernmentalUnitInd>
      <PublicSupportCY509Pct>0</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0</InvestmentIncomePYPct>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="DOCIDSCHEDO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>DESOTO COUNTY DETER IS A PROGRAM SET UP BY COMMUNITY LEADERS AND THE SOUTHAVEN POLICE DEPARTMENT, WHEREAS, A PERSON WHO IS COURT ORDERED MAY ATTEND A VICTIM IMPACT PANEL OR BE SENTENCED TO 48 HOURS IN THE DESOTO COUNTY JAIL. MONIES GENERATED FROM THIS PANEL WILL BE GIVEN AS DONATIONS TO PURCHASE SUPPLIES FOR DRUG AND ALCOHOL EDUCATION/ENFORCEMENT IN OUR COMMUNITY AND BUILDING SELF-ESTEEM IN OUR YOUTH.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART IV</FormAndLineReferenceDesc>
        <ExplanationTxt>DESOTO COUNTY DETER IS A PROGRAM SET UP BY COMMUNITY LEADERS AND THE SOUTHAVEN POLICE DEPARTMENT, WHEREAS, A PERSON WHO IS COURT ORDERED MAY ATTEND A VICTIM IMPACT PANEL OR BE SENTENCED TO 48 HOURS IN THE DESOTO COUNTY JAIL. MONIES GENERATED FROM THIS PANEL WILL BE GIVEN AS DONATIONS TO PURCHASE SUPPLIES FOR DRUG AND ALCOHOL EDUCATION/ENFORCEMENT IN OUR COMMUNITY AND BUILDING SELF-ESTEEM IN OUR YOUTH.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: SPEAKERS Amount: 1180</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: DONATED ITEMS Amount: 24295</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: SUPPLIES Amount: 76</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
