﻿<?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>2026-03-10T13:05:53-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>273218230</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CRS CPAS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>64 LYNOAK COVE</AddressLine1Txt>
        <CityNm>JACKSON</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>383052800</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>621383207</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>JACKSON DOWNTOWN DEVELOPMENT</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>CORPORATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>JACK</BusinessNameControlTxt>
      <PhoneNum>7313137723</PhoneNum>
      <USAddress>
        <AddressLine1Txt>541 WILEY PARKER RD</AddressLine1Txt>
        <CityNm>JACKSON</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>38305</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BETH ANN SIMPSON</PersonNm>
      <PersonTitleTxt>EXEC DIRECTOR</PersonTitleTxt>
      <PhoneNum>7313137723</PhoneNum>
      <SignatureDt>2025-03-10</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>BETH PASCHALL CPA</PreparerPersonNm>
      <PTIN>P00040418</PTIN>
      <PhoneNum>7316681806</PhoneNum>
      <PreparationDt>2026-03-08</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.DOWNTOWNJACKSON.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>186512</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>165175</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>21333</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>4</InvestmentIncomeAmt>
      <TotalRevenueAmt>186512</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>77955</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>49444</OtherExpensesTotalAmt>
      <TotalExpensesAmt>127399</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>59113</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>113445</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>172558</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>4855</BOYAmt>
        <EOYAmt>32867</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>20714</BOYAmt>
        <EOYAmt>20089</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>87876</BOYAmt>
        <EOYAmt>119602</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>113445</BOYAmt>
        <EOYAmt>172558</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>113445</BOYAmt>
        <EOYAmt>172558</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>DOWNTOWN ECONOMIC AND COMMUNITY DEVELOPMENT IN THE CITY OF JACKSON, TN</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DOWNTOWN ECONOMIC AND COMMUNITY DEVELOPMENT</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>123499</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>123499</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RYAN PORTER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEBBIE DUNAWAY</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BEN FERGUSON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BETH ANN SIMPSON</PersonNm>
        <TitleTxt>EXEC DIRECTO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>30.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BEN HARRIS</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</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>BETH ANN SIMPSON</PersonNm>
        <USAddress>
          <AddressLine1Txt>541 WILEY PARKER RD</AddressLine1Txt>
          <CityNm>JACKSON</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>38305</ZIPCd>
        </USAddress>
        <PhoneNum>7313137723</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="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>73124</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>35729</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>68000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>146654</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>165175</CurrentTaxYearAmt>
        <TotalAmt>488682</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>73124</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>35729</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>68000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>146654</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>165175</CurrentTaxYearAmt>
        <TotalAmt>488682</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>488682</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>22</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>3</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>14</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4</CurrentTaxYearAmt>
        <TotalAmt>48</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>488730</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>87289</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.99990</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99980</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING AND PROMOTION 5,540 OFFICE 1,415 TRAVEL 534 INSURANCE 3,731 DUES 1,837 BANK CHARGES 135 MEALS 459 SECRETARY OF STATE FEES 41 PROGRAM SERVICE COSTS 31,853 NON-INVESTMENT DEPRECIATION 3,899 TOTAL 49,444</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 15,230 50,230 120,840 120,840 LESS ACCUMULATED DEPRECIATION 48,194 51,468 TOTAL 87,876 119,602</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>