﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2021v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-08-29T17:33:13-04:00</ReturnTs>
    <TaxPeriodEndDt>2021-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>464373109</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WADSWORTH REESE PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>6206 N DISCOVERY WAY SUITE 101</AddressLine1Txt>
        <CityNm>BOISE</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83713</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>474798951</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>COMMUNITY OUTREACH BEHAVIORAL</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>SERVICES INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>COMM</BusinessNameControlTxt>
      <PhoneNum>2086951257</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2950 E MAGIC VIEW DR STE 192</AddressLine1Txt>
        <CityNm>MERIDIAN</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83642</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PAULA BARTHELMESS</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2086951257</PhoneNum>
      <SignatureDt>2024-08-29</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>FREDERICK WADSWORTH CPA</PreparerPersonNm>
      <PTIN>P00966604</PTIN>
      <PhoneNum>2083236234</PhoneNum>
      <PreparationDt>2024-08-29</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2021</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>HTTPS://IDAHOCOBS.ORG/</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>61479</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>45707</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">15772</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>7621</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>8151</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>53858</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>19790</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>44209</OccupancyRentUtltsAndMaintAmt>
      <TotalExpensesAmt>63999</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-10141</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>38277</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>253</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>28389</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>38277</BOYAmt>
        <EOYAmt>28389</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>38277</BOYAmt>
        <EOYAmt>28389</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>38277</BOYAmt>
        <EOYAmt>28389</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>COMMUNITY OUTREACH BEHAVIORAL SERVICES IS A 501(C)3 ORGANIZATION THAT PROVIDES TRAUMA CARE FOR VICTIMS OF HUMAN TRAFFICKING ACROSS IDAHO, AND ALSO PROVIDES PREVENTION AND AWARENESS TRAININGS TO LAW ENFORCEMENT, POLITICIANS, AND THE COMMUNITY AT LARGE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TRAUMA CARE FOR VICTIMS OF HUMAN TRAFFICKING ACROSS IDAHO AND COMMUNITY AWARENESS AND PREVENTION OF HUMAN TRAFFICKING. SAFE-HOUSE SERVED OVER 60 VICTIMS DURING 2021.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>63999</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>63999</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAULA BARTHELMESS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TAMMY MORIN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JERILYN GOWEN</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEPHANIE SCARRETT</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TYLAR BELL</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERIC DUGAN</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JJ PLEW</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATT GAGER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</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>
        <PersonNm>PAULA BARTHELMESS</PersonNm>
        <USAddress>
          <AddressLine1Txt>2950 E MAGIC VIEW DR STE 192</AddressLine1Txt>
          <CityNm>MERIDIAN</CityNm>
          <StateAbbreviationCd>ID</StateAbbreviationCd>
          <ZIPCd>83642</ZIPCd>
        </USAddress>
        <PhoneNum>2086951257</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="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus1YearAmt>20005</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>45707</CurrentTaxYearAmt>
        <TotalAmt>65712</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus3YearsAmt>12906</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>7998</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>37125</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>15772</CurrentTaxYearAmt>
        <TotalAmt>73801</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus3YearsAmt>12906</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>7998</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>57130</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>61479</CurrentTaxYearAmt>
        <TotalAmt>139513</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>139513</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus3YearsAmt>12906</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>7998</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>57130</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>61479</CurrentTaxYearAmt>
        <TotalAmt>139513</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF TOURNAMENT</Event1Nm>
        <GrossReceiptsEvent1Amt>15772</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>15772</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>7621</RentFacilityCostsEvent1Amt>
        <GrossReceiptsTotalAmt>15772</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>15772</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>7621</RentFcltyCostsTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>7621</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>8151</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR PERIOD ADJUSTMENT 253</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>COMMUNITY OUTREACH BEHAVIORAL SERVICES IS A 501(C)3 ORGANIZATION THAT PROVIDES TRAUMA CARE FOR VICTIMS OF HUMAN TRAFFICKING ACROSS IDAHO, AND ALSO PROVIDES PREVENTION AND AWARENESS TRAININGS TO LAW ENFORCEMENT, POLITICIANS, AND THE COMMUNITY AT LARGE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>