﻿<?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>2024-05-02T16:47:11-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>621581660</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Meredith Elkins &amp; Feldman PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO Box 1898</AddressLine1Txt>
        <CityNm>Morristown</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>37816</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>621454160</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>TENNESSEE EMERGENCY MEDICAL SERVICE</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>EDUCATION ASSOCIATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>TENN</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>3319 GENOA DRIVE</AddressLine1Txt>
        <CityNm>MURFREESBORO</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>37128</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GREG JOHNSON</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>6156922355</PhoneNum>
      <SignatureDt>2024-04-30</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>GREG</PersonFirstNm>
        <PersonLastNm>JOHNSON</PersonLastNm>
      </PersonFullName>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Robert Feldman</PreparerPersonNm>
      <PTIN>P01504340</PTIN>
      <PhoneNum>4235862171</PhoneNum>
      <PreparationDt>2024-04-30</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="3" softwareId="23017709" referenceDocumentId="4 2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.TNEMSEA.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="1">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>87732</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>87392</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>340</InvestmentIncomeAmt>
      <TotalRevenueAmt>87732</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>693</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>110436</OtherExpensesTotalAmt>
      <TotalExpensesAmt>111129</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-23397</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>67079</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>43682</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>59307</BOYAmt>
        <EOYAmt>38130</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>7772</BOYAmt>
        <EOYAmt>5552</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>67079</BOYAmt>
        <EOYAmt>43682</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>67079</BOYAmt>
        <EOYAmt>43682</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>SEE SCHEDULE O</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE AN ANNUAL EDUCATIONAL COURSE AND CONFERENCE TRAINING INDIVIDUALS FOR EMERGENCY MEDICAL SERVICES</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>111129</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>111129</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHANNON MORPHIS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JASON FOX</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANNY SHECKLES</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GREGORY JOHNSON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AARON CARL</PersonNm>
        <TitleTxt>AT LARGE PARLIMENTATIAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentId="2">false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>GREG JOHNSON</PersonNm>
        <USAddress>
          <AddressLine1Txt>3319 GENOA DRIVE</AddressLine1Txt>
          <CityNm>MURFREESBORO</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>37128</ZIPCd>
        </USAddress>
        <PhoneNum>6156922355</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>87603</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>33384</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>136429</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>92522</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>349938</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>87603</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>33384</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>136429</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>92522</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>349938</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>349938</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>27</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>11</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>44</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>27</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>11</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>44</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>87630</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>33395</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>136435</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>92522</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>349982</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99990</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99990</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00010</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00010</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="4" softwareId="23017709">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART II LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER ASSETS BEGINNING OF YEAR NET FIXED ASSETS 7772 OTHER ASSETS END OF YEAR NET FIXED ASSETS 5552</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I LINE 16 OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>ADVERTISING 591 EQUIPMENT 443 BANK 139 BENEVOLENCE 250 REFUND 1500 DEPRECIATION 2220 HOSA 1150 INTEREST 43 CLASS 674 PODCAST 1495 MEALS 622 MISC 33 POSTAGE 86 REIMBURSEMENTS 606 RENT 4748 SUBS 1895 SUPPLIES 632</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I LINE 16 OTHER EXPENSES CONTINUED</FormAndLineReferenceDesc>
        <ExplanationTxt>TAXES AND LICENSES 275 CONFERENCES 4011 TRAVEL 2378 WEBSITE 589</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>