﻿<?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>2025-11-14T16:36:48-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>463640587</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GERALD G PENTECOST JR CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2331 RAINBOW DR</AddressLine1Txt>
        <CityNm>GADSDEN</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>35901</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>630679507</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SUBSTANCE ABUSE COUNCIL OF ETOWAH</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>COUNTY INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SUBS</BusinessNameControlTxt>
      <PhoneNum>2565476903</PhoneNum>
      <USAddress>
        <AddressLine1Txt>821 EAST BROAD STREET</AddressLine1Txt>
        <CityNm>GADSDEN</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>35903</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LISA BROWN</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <PhoneNum>2565476903</PhoneNum>
      <SignatureDt>2025-11-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>GERALD G PENTECOST JR CPA</PreparerPersonNm>
      <PTIN>P00436927</PTIN>
      <PhoneNum>2564594310</PhoneNum>
      <PreparationDt>2025-11-14</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>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>66848</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>66848</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>66848</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>44751</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1395</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>8502</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>28</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>13705</OtherExpensesTotalAmt>
      <TotalExpensesAmt>68381</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-1533</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>4804</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>3271</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>7147</BOYAmt>
        <EOYAmt>6033</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>7147</BOYAmt>
        <EOYAmt>6033</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>2343</BOYAmt>
        <EOYAmt>2762</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>4804</BOYAmt>
        <EOYAmt>3271</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROVIDE SUBSTANCE ABUSE COUNSELING AND TREATMENT THROUGH COUNSELING AND SUI SCHOOLS; TO PROVIDE SERVICES TOWARD THE PREVENTION OF SUBSTANCE ABUSE; LEVEL I AND LEVEL II SCHOOLS CONDUCTED.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE SUBSTANCE ABUSE COUNSELING AND TREATMENT THROUGH COUNSELING AND SUI SCHOOLS; TO PROVIDE SERVICES TOWARD THE PREVENTION OF SUBSTANCE ABUSE; LEVEL I AND LEVEL II SCHOOLS CONDUCTED.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>65895</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>65895</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BARRY DREW</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LORI MOSS</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISTOHER BAYBAY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIAN NUNNELEE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SONYA NUNNELEE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HEATHER DREW</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EVE HAMRICK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LISA BROWN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>41150</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>LISA BROWN</PersonNm>
        <USAddress>
          <AddressLine1Txt>821 EAST BROAD STREET</AddressLine1Txt>
          <CityNm>GADSDEN</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
          <ZIPCd>35903</ZIPCd>
        </USAddress>
        <PhoneNum>2565476903</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">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>71295</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>73257</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>69545</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>57235</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>66848</CurrentTaxYearAmt>
        <TotalAmt>338180</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>71295</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>73257</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>69545</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>57235</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>66848</CurrentTaxYearAmt>
        <TotalAmt>338180</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>338180</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>71295</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>73257</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>69545</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>57235</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>66848</CurrentTaxYearAmt>
        <TotalAmt>338180</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE SUPPLIES 1,290 INSURANCE 746 TRAINING 1,698 TAXES, LICENSES, FEES 20 MISC 396 TRAVEL &amp; MEALS 171 SCHOOL SUPPLIES 9,180 LIFE INSURANCE 204 TOTAL 13,705</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>FURNITURE &amp; EQUIPMENT 1,432 1,432 LESS ACCUMULATED DEPRECIATION 1,432 1,432 TOTAL 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2,343 2,762</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE SUBSTANCE ABUSE COUNSELING AND TREATMENT THROUGH COUNSELING AND SUI SCHOOLS; TO PROVIDE SERVICES TOWARD THE PREVENTION OF SUBSTANCE ABUSE; LEVEL I AND LEVEL II SCHOOLS CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>