﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:sfsmef="http://www.cchsfs.com/efile/mef" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-13T10:31:33-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>472917264</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FAMILY TAX &amp; ACCOUNTING</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>48646 GRATIOT AVENUE SUITE 103</AddressLine1Txt>
        <CityNm>CHESTERFIELD</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48051</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>460962609</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MASTER GARDENER SOCIETY OF OAKLAND</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>COUNTY INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>MAST</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>2475 DORFIELD DR</AddressLine1Txt>
        <CityNm>ROCHESTER HILLS</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48307</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DIANAH FOSTER</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>2489611903</PhoneNum>
      <SignatureDt>2024-11-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CRAIG MAY CPA</PreparerPersonNm>
      <PTIN>P00705572</PTIN>
      <PhoneNum>5869485800</PhoneNum>
      <PreparationDt>2024-11-12</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="2" softwareId="23017709" referenceDocumentId="3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="1">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>10395</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>150</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>262</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>2260</MembershipDuesAmt>
      <InvestmentIncomeAmt>1165</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>6558</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>3395</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>3163</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>7000</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>1200</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1080</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>407</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>10396</OtherExpensesTotalAmt>
      <TotalExpensesAmt>13083</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-6083</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>32684</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>26601</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>32868</BOYAmt>
        <EOYAmt>26935</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>32868</BOYAmt>
        <EOYAmt>26935</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>184</BOYAmt>
        <EOYAmt>334</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>32684</BOYAmt>
        <EOYAmt>26601</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SEE SCHEDULE O</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>GRANTS</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>1200</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>1200</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>BOWERS FARM</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>1750</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>2950</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EMILY LARDNER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SALLE BOLLE</PersonNm>
        <TitleTxt>1ST VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CRAIG SMITH</PersonNm>
        <TitleTxt>2ND VICE PRSIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JULIE FROMM</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DIANAH FOSTER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</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>
        <PersonNm>DIANAH FOSTER</PersonNm>
        <USAddress>
          <AddressLine1Txt>2475 DORFIELD</AddressLine1Txt>
          <CityNm>ROCHESTER HILLS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48307</ZIPCd>
        </USAddress>
        <PhoneNum>2489611903</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="1" softwareId="23017709">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <SupportSumAmt>0</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>4089</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>3408</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2927</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2388</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2410</CurrentTaxYearAmt>
        <TotalAmt>15222</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>84034</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>6832</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>12269</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5338</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6820</CurrentTaxYearAmt>
        <TotalAmt>115293</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>88123</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>10240</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>15196</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7726</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>9230</CurrentTaxYearAmt>
        <TotalAmt>130515</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>130515</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus3YearsAmt>258</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>135</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>478</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1165</CurrentTaxYearAmt>
        <TotalAmt>2036</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus3YearsAmt>258</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>135</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>478</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1165</CurrentTaxYearAmt>
        <TotalAmt>2036</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>88123</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>10498</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>15331</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>8204</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10395</CurrentTaxYearAmt>
        <TotalAmt>132551</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.98460</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99400</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.01540</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00600</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="3" softwareId="23017709">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990EZ PART I LINE 10 GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>GRANTS 1200</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990EZ PART I LINE 16 OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>BOWERS FARM 1750 MEETING EXPENSES 4675 INSURANCE 2027 WEBSITE 1727 BANK FEE 19 REGISTRATION FEE 20 SALES TAX 178</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990EZ PART II LINE 26 COLUMN B TOTAL LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>GIFT CERTIFICATES 30 CREDIT CARD PAYABLE 34 SALES TAX PAYABLE 270</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990 EZ PART III EXEMPT PURPOSE</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE EDUCATIONAL OPPORTUNITIES FOR THE GENERAL PUBLIC AS WELL AS MEMBERS OF CHANGING HORTICULTURAL PRACTICES, HORTICULTURAL SCIENCE, CONVERSATION AND RELATED TOPICS</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>