﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-05-24T12:36:57-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>994450032</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CORE VALUE CPAS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>14050 N 83RD AVE SUITE 290</AddressLine1Txt>
        <CityNm>PEORIA</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85381</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>850945560</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MCSO CADETS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MCSO</BusinessNameControlTxt>
      <PhoneNum>6029207870</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3325 W DURANGO</AddressLine1Txt>
        <CityNm>PHOENIX</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85009</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOHN KING</PersonNm>
      <PersonTitleTxt>COO</PersonTitleTxt>
      <PhoneNum>6029207870</PhoneNum>
      <SignatureDt>2025-05-24</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ADAM WARDA CPA</PreparerPersonNm>
      <PTIN>P02085576</PTIN>
      <PhoneNum>6023626733</PhoneNum>
      <PreparationDt>2025-05-24</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.MCSOCADETS.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>20772</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>20772</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>20772</TotalRevenueAmt>
      <OtherExpensesTotalAmt>1838</OtherExpensesTotalAmt>
      <TotalExpensesAmt>1838</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>18934</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>18904</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>37838</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>18904</BOYAmt>
        <EOYAmt>37838</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>18904</BOYAmt>
        <EOYAmt>37838</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>18904</BOYAmt>
        <EOYAmt>37838</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ORGANIZATION IS A YOUTH BASED IN TRAINING AND EDUCATIONAL TO ASSIST 14 TO 18 YEAR OLD YOUTH IN LEARNING ABOUT LAW ENFORCEMENT PROCEDURES AND PRACTICES. THE MCSO CADETS INSTILLS ETHICAL DEVELOPMENT FOR THOSE WHO MAY BE INTERESTED IN A LAW ENFORCEMENT CAREER.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE MARICOPA COUNTY SHERIFF'S OFFICE CADET PROGRAM IS A COMMUNITY-BASED POLICING PROGRAM THAT IS DESIGNED TO EDUCATE AND ENGAGE YOUNG MEN AND WOMEN IN LAW ENFORCEMENT FUNCTIONS, WHETHER THEY DECIDE TO ENTER THE FIELD OR NOT. OUR CADET PROGRAM TEACHES THE UNDERSTANDING OF LEADERSHIP, RESPONSIBILITY, AND ACCOUNTABILITY, AND OTHER FUNDAMENTAL CONCEPTS THAT WILL ENABLE YOUTH TO BE SUCCESSFUL IN LIFE. AS A CADET, YOUNG ADULTS HAVE THE OPPORTUNITY TO ASSIST THE MARICOPA COUNTY SHERIFF'S OFFICE. CADETS RECEIVE SPECIALIZED LAW ENFORCEMENT TRAINING, ATTEND WEEKLY MEETINGS AND VOLUNTEER TO PERFORM IMPORTANT COMMUNITY SERVICES. ALONG THE WAY, THEY LEARN TO WORK AS A TEAM, THEY GAIN LEADERSHIP SKILLS, AND THEY SERVE THE COMMUNITY.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE MARICOPA COUNTY SHERIFF'S OFFICE CADET PROGRAM IS A COMMUNITY-BASED POLICING PROGRAM THAT IS DESIGNED TO EDUCATE AND ENGAGE YOUNG MEN AND WOMEN IN LAW ENFORCEMENT FUNCTIONS, WHETHER THEY DECIDE TO ENTER THE FIELD OR NOT. OUR CADET PROGRAM TEACHES THE UNDERSTANDING OF LEADERSHIP, RESPONSIBILITY, AND ACCOUNTABILITY, AND OTHER FUNDAMENTAL CONCEPTS THAT WILL ENABLE YOUTH TO BE SUCCESSFUL IN LIFE. AS A CADET, YOUNG ADULTS HAVE THE OPPORTUNITY TO ASSIST THE MARICOPA COUNTY SHERIFF'S OFFICE. CADETS RECEIVE SPECIALIZED LAW ENFORCEMENT TRAINING, ATTEND WEEKLY MEETINGS AND VOLUNTEER TO PERFORM IMPORTANT COMMUNITY SERVICES. ALONG THE WAY, THEY LEARN TO WORK AS A TEAM, THEY GAIN LEADERSHIP SKILLS, AND THEY SERVE THE COMMUNITY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>1838</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>1838</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN KING</PersonNm>
        <TitleTxt>COO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</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>JOHN KING</PersonNm>
        <USAddress>
          <AddressLine1Txt>12551 N 136TH PLACE</AddressLine1Txt>
          <CityNm>SCOTTSDALE</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>85259</ZIPCd>
        </USAddress>
        <PhoneNum>6029207870</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="RetDoc3">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearAmt>20772</CurrentTaxYearAmt>
        <TotalAmt>20772</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearAmt>20772</CurrentTaxYearAmt>
        <TotalAmt>20772</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>20772</PublicSupportTotal170Amt>
      <TotalSupportAmt>20772</TotalSupportAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES MEALS 47 LICENSES 70 BANK FEES 89 SUPPLIES 657 UNIFORMS 975 TOTAL 1,838</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS A YOUTH BASED IN TRAINING AND EDUCATIONAL TO ASSIST 14 TO 18 YEAR OLD YOUTH IN LEARNING ABOUT LAW ENFORCEMENT PROCEDURES AND PRACTICES. THE MCSO CADETS INSTILLS ETHICAL DEVELOPMENT FOR THOSE WHO MAY BE INTERESTED IN A LAW ENFORCEMENT CAREER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MARICOPA COUNTY SHERIFF'S OFFICE CADET PROGRAM IS A COMMUNITY-BASED POLICING PROGRAM THAT IS DESIGNED TO EDUCATE AND ENGAGE YOUNG MEN AND WOMEN IN LAW ENFORCEMENT FUNCTIONS, WHETHER THEY DECIDE TO ENTER THE FIELD OR NOT. OUR CADET PROGRAM TEACHES THE UNDERSTANDING OF LEADERSHIP, RESPONSIBILITY, AND ACCOUNTABILITY, AND OTHER FUNDAMENTAL CONCEPTS THAT WILL ENABLE YOUTH TO BE SUCCESSFUL IN LIFE. AS A CADET, YOUNG ADULTS HAVE THE OPPORTUNITY TO ASSIST THE MARICOPA COUNTY SHERIFF'S OFFICE. CADETS RECEIVE SPECIALIZED LAW ENFORCEMENT TRAINING, ATTEND WEEKLY MEETINGS AND VOLUNTEER TO PERFORM IMPORTANT COMMUNITY SERVICES. ALONG THE WAY, THEY LEARN TO WORK AS A TEAM, THEY GAIN LEADERSHIP SKILLS, AND THEY SERVE THE COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MARICOPA COUNTY SHERIFF'S OFFICE CADET PROGRAM IS A COMMUNITY-BASED POLICING PROGRAM THAT IS DESIGNED TO EDUCATE AND ENGAGE YOUNG MEN AND WOMEN IN LAW ENFORCEMENT FUNCTIONS, WHETHER THEY DECIDE TO ENTER THE FIELD OR NOT. OUR CADET PROGRAM TEACHES THE UNDERSTANDING OF LEADERSHIP, RESPONSIBILITY, AND ACCOUNTABILITY, AND OTHER FUNDAMENTAL CONCEPTS THAT WILL ENABLE YOUTH TO BE SUCCESSFUL IN LIFE. AS A CADET, YOUNG ADULTS HAVE THE OPPORTUNITY TO ASSIST THE MARICOPA COUNTY SHERIFF'S OFFICE. CADETS RECEIVE SPECIALIZED LAW ENFORCEMENT TRAINING, ATTEND WEEKLY MEETINGS AND VOLUNTEER TO PERFORM IMPORTANT COMMUNITY SERVICES. ALONG THE WAY, THEY LEARN TO WORK AS A TEAM, THEY GAIN LEADERSHIP SKILLS, AND THEY SERVE THE COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>