<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-06-26T12:45:29-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>201665405</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PMD Associates LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2219 Conowingo Road</AddressLine1Txt>
        <CityNm>Bel Air</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>21015</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>208557313</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>HARFORD COUNTY DEPUTY SHERIFF'S BENEVOLENT FUND</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>HARF</BusinessNameControlTxt>
      <PhoneNum>4106882212</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 881</AddressLine1Txt>
        <CityNm>BEL AIR</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>21014</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GERALD L EATON JR</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>4106882212</PhoneNum>
      <SignatureDt>2024-06-24</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>GERALD</PersonFirstNm>
        <PersonLastNm>EATON JR</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Karen L Ciampaglio CPA</PreparerPersonNm>
      <PTIN>P00964289</PTIN>
      <PhoneNum>4104202494</PhoneNum>
      <PreparationDt>2024-06-26</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ-01" referenceDocumentId="IRS990ScheduleO-01">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA-01" referenceDocumentName="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>128207</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>42930</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>0</MembershipDuesAmt>
      <InvestmentIncomeAmt>0</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="85277" referenceDocumentId="IRS990ScheduleG-01" referenceDocumentName="IRS990ScheduleG">85277</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>51138</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>34139</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>77069</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>17006</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1336</FeesAndOtherPymtToIndCntrctAmt>
      <TotalExpensesAmt>18342</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>58727</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>147787</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>206514</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>147787</BOYAmt>
        <EOYAmt>206514</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>147787</BOYAmt>
        <EOYAmt>206514</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>147787</BOYAmt>
        <EOYAmt>206514</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROVIDES FINANCIAL OUTREACH TO INDIVIDUALS AND THEIR FAMILIES WHO WORK IN PUBLIC SERVICE POSITIONS AND ARE STRUGGLING THROUGH EXTREME HARDSHIP DUE TO ILLNESS OR TRAUMATIC EVENTS. PRIMARILY ASSISTS POLICE, FIRE AND RELATED COMMUNITY POSITIONS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDES FINANCIAL OUTREACH TO INDIVIDUALS AND THEIR FAMILIES WHO WORKIN PUBLIC SERVICE POSITIONS AND ARE STRUGGLING THROUGH EXTREME HARDSHIPDUE TO ILLNESS OR TRAUMATIC EVENTS. PRIMARILY ASSISTS POLICE, FIRE AND RELATED COMMUNITY POSITIONS</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>17006</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>17006</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GERALD L EATON JR</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>11944</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT M KOVACS</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>8017</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISTOPHER L MAJEWSKI</PersonNm>
        <TitleTxt>TREASURER/SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>4840</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>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>DALYNN GRIFFITH</PersonNm>
        <USAddress>
          <AddressLine1Txt>2219 CONOWINGO ROAD</AddressLine1Txt>
          <CityNm>BEL AIR</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21015</ZIPCd>
        </USAddress>
        <PhoneNum>4104202494</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="IRS990ScheduleA-01" softwareId="23017509">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>19700</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>7872</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>61824</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>43313</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>42930</CurrentTaxYearAmt>
        <TotalAmt>175639</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>19700</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>7872</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>61824</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>43313</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>42930</CurrentTaxYearAmt>
        <TotalAmt>175639</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>0</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>175639</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>175639</TotalSupportAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <PublicSupportTotal509Amt>0</PublicSupportTotal509Amt>
      <PublicSupportCY509Pct>0</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0</InvestmentIncomeCYPct>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="IRS990ScheduleG-01">
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF TOURNAMENT</Event1Nm>
        <GrossReceiptsEvent1Amt>40432</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>40432</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>40432</OtherDirectExpensesEvent1Amt>
        <Event2Nm>BOURBON EVENT</Event2Nm>
        <GrossReceiptsEvent2Amt>21000</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>21000</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>21000</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>3</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>23845</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>23845</GrossRevenueOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>18028</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>85277</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>85277</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>79460</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>79460</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>5817</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="23017509">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIBES THE PROCESS, IF ANY, USED BY THE ORGANIZATION TO REVIEW THIS FORM 990. THERE IS NO FORMAL PROCEDURE FOR REVIEWING THE FORM 990, HOWEVER, THE COMPLETED FORM WILL BE PRESENTED TO THE PRESIDENT FOR REVIEW AND DISCUSSION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE HARFORD COUNTY DEPUTY SHERIFF'S BENEVOLENT FUND COMMUNICATES GENERAL INFORMATION ON THE HARFORD COUNTY DEPUTY SHERIFF'S UNION WEBSITE WWW.HCDSU.ORG. THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE NOT GENERALLY DISPLAYED ON THE WEBSITE BUT CAN BE MADE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>DONATION; DONATION; HARFORD COUNTY SHERRIFF DEPT: , , , ; RELATED, 506.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>HARDSHIP ASSISTANCE; HARDSHIP; FRANK GRAZIANO: , , , ; NONE, 1000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>HARDSHIP ASSISTANCE; HARDSHIP; JONATHAN CHIN: , , , ; NONE, 1000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>HARDSHIP ASSISTANCE; HARDSHIP; EMILY HEDDIX: , , , ; NONE, 2500.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>HARDSHIP ASSISTANCE; HARDSHIP; RICK KRAUSE: , , , ; NONE, 1000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>HARDSHIP ASSISTANCE; HARDSHIP; GARRETT STEFEN: , , , ; FORMER MEMBER, 5000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>HARDSHIP ASSISTANCE; HARDSHIP; BRADLEY VAN ATTA: , , , ; NONE, 5000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>HARDSHIP ASSISTANCE; HARDSHIP; STEPHEN THOMAS: , , , ; FORMER MEMBER, 1000.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
