﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:sfsmef="http://www.cchsfs.com/efile/mef" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-25T12:11:21-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>852186559</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BERKS ACCOUNTING BOOKKEEPING</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>124 N BROADWAY AVENU</AddressLine1Txt>
        <CityNm>MOORE</CityNm>
        <StateAbbreviationCd>OK</StateAbbreviationCd>
        <ZIPCd>73160</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>814251328</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SHEPHERDS RECOVERY AND COUNSEL</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>SERVICES INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SHEP</BusinessNameControlTxt>
      <PhoneNum>4053615488</PhoneNum>
      <USAddress>
        <AddressLine1Txt>8915 S OLIE AVENUE</AddressLine1Txt>
        <CityNm>OKLAHOMA CITY</CityNm>
        <StateAbbreviationCd>OK</StateAbbreviationCd>
        <ZIPCd>73139</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TEMITOPE ROTIMI</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <PhoneNum>4053615488</PhoneNum>
      <SignatureDt>2025-05-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>EDWARD BERKO</PreparerPersonNm>
      <PTIN>P00436313</PTIN>
      <PhoneNum>4057934040</PhoneNum>
      <PreparationDt>2025-05-15</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="5" softwareId="24020071" referenceDocumentId="6">
      <PrincipalOfficerNm>TEMITOPE ROTIMI</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>8915 S OLIE AVENUE</AddressLine1Txt>
        <CityNm>OKLAHOMA CITY</CityNm>
        <StateAbbreviationCd>OK</StateAbbreviationCd>
        <ZIPCd>73139</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1325007</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <ActivityOrMissionDesc>OFFERING A PROGRAM THAT TREATS MENTAL, BEHAVIORAL AND ADDICTION PROBLEMS</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>3</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>0</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>2</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>1106947</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>1325007</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>1106947</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1325007</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>931263</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>361439</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>178108</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>861966</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>1109371</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1223405</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-2424</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>101602</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>151985</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>162264</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>138000</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>13985</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>162264</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>SHEPHERDS RECOVERY AND CONSELING SERVICES PROVIDES QUALITY INDIVIDUALIZED COUSELING FOR DRUG ADDICTION</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>1195095</ExpenseAmt>
      <RevenueAmt>1325007</RevenueAmt>
      <Desc>PROVIDED COUNSELING TO INDIVIDUALS AND FAMILIES WHO ARE AFFLICTED WITH</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>28310</ExpenseAmt>
        <Desc>PROVIDED AWARENESS TO THE COMMUNITIES IN AND AROUND OKLAHOMA CITY ON</Desc>
      </ProgSrvcAccomActy2Grp>
      <TotalProgramServiceExpensesAmt>1223405</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="1">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="2">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <DonorAdvisedFundInd referenceDocumentId="3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="3">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd referenceDocumentId="4">true</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>false</ScheduleORequiredInd>
      <IRPDocumentCnt>22</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>2</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <DAFExcessBusinessHoldingsInd>false</DAFExcessBusinessHoldingsInd>
      <TaxableDistributionsInd>false</TaxableDistributionsInd>
      <DistributionToDonorInd>false</DistributionToDonorInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <ExcsTaxSect4951Or4952Or4953Ind>false</ExcsTaxSect4951Or4952Or4953Ind>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>3</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>0</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>true</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>false</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>false</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>OK</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>ORGANIZATION</PersonNm>
        <PhoneNum>4053615488</PhoneNum>
        <USAddress>
          <AddressLine1Txt>8915 S OLIE</AddressLine1Txt>
          <CityNm>OKLAHOMA CITY</CityNm>
          <StateAbbreviationCd>OK</StateAbbreviationCd>
          <ZIPCd>73139</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <InfoInScheduleOPartVIIInd>X</InfoInScheduleOPartVIIInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>TEMITOPE ROTIM</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>40</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>164000</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>VICTORIA ADEOY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>40</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>42500</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MODUPE ROTIMI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>20</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>24000</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>QUANTE METOYER</PersonNm>
        <TitleTxt>COUNSELOR</TitleTxt>
        <AverageHoursPerWeekRt>40</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0</AverageHoursPerWeekRltdOrgRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>120932</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>351432</TotalReportableCompFromOrgAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>true</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <ProgramServiceRevenueGrp>
        <Desc>REHABILITATION</Desc>
        <BusinessCd>621610</BusinessCd>
        <TotalRevenueColumnAmt>1325007</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1325007</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>1325007</TotalProgramServiceRevenueAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1325007</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1325007</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>351432</TotalAmt>
      </CompCurrentOfcrDirectorsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>10007</TotalAmt>
      </PayrollTaxesGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>2275</TotalAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>2224</TotalAmt>
      </FeesForServicesAccountingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>24758</TotalAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>53590</TotalAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>6500</TotalAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>12520</TotalAmt>
      </ConferencesMeetingsGrp>
      <InsuranceGrp>
        <TotalAmt>2460</TotalAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>NON-EMPLOYEE COMPENSATION</Desc>
        <TotalAmt>705964</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>COMMUNITY OUTREACH PROGRA</Desc>
        <TotalAmt>28310</TotalAmt>
        <ProgramServicesAmt>28310</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>DUES AND LICENSES</Desc>
        <TotalAmt>20565</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>JANITORIAL</Desc>
        <TotalAmt>2800</TotalAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1223405</TotalAmt>
        <ProgramServicesAmt>28310</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>116723</BOYAmt>
        <EOYAmt>152784</EOYAmt>
      </CashNonInterestBearingGrp>
      <LandBldgEquipCostOrOtherBssAmt>9480</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>9480</BOYAmt>
        <EOYAmt>9480</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>25782</BOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>151985</BOYAmt>
        <EOYAmt>162264</EOYAmt>
      </TotalAssetsGrp>
      <UnsecuredNotesLoansPayableGrp>
        <BOYAmt>138000</BOYAmt>
      </UnsecuredNotesLoansPayableGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>138000</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>13985</BOYAmt>
        <EOYAmt>162264</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>13985</BOYAmt>
        <EOYAmt>162264</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>151985</BOYAmt>
        <EOYAmt>162264</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>101602</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="1" softwareId="24020071">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <SupportSumAmt>0</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <SubstantialContributorsTotAmt>28310</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>-28310</PublicSupportTotal170Amt>
      <First5Years170Ind>X</First5Years170Ind>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="2" softwareId="24020071">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="3" softwareId="24020071">
      <InclEscrowCustodialAcctLiabInd>false</InclEscrowCustodialAcctLiabInd>
      <EquipmentGrp>
        <InvestmentCostOrOtherBasisAmt>9480</InvestmentCostOrOtherBasisAmt>
        <BookValueAmt>9480</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <InvestmentCostOrOtherBasisAmt>25782</InvestmentCostOrOtherBasisAmt>
        <BookValueAmt>25782</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>35262</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="4" softwareId="24020071">
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="6" softwareId="24020071">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990,PART VI,LINE 2-RELATED PARTY INFORMATION AMONG OFFI</FormAndLineReferenceDesc>
        <ExplanationTxt>MODUPE ROTIMI(BOARD MEMBER) AND TEMITOPE ROTIMI(PRESIDENT) ARE MARRIED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990,PART VI,LINE 11B-ORGANIZATIONS PROCESS TO REVIEW</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 AND COMMENT ON FORM AND SUPPLEMENTS PRIOR TO SUBMISSION</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990,PART VI, 12C-ENFORCEMENT OF CONFLICT INTEREST POLIC</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PURPOSE OF THE CONFLICT OF INTEREST POLICY IS TO PROTECT SHEPHERDS RECOVERY INC INTEREST WHEN IT CONSIDERS ENTERING INTO TRANSACTIONSTHAT MIGHT BENEFIT OFFICERS OR DIRECTORS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, LINE 15A-COMPENSATION FOR TOP OFFICIALS</FormAndLineReferenceDesc>
        <ExplanationTxt>TOP OFFICIAL COMPENSATION FOR ALL EMPLOYEES ARE DETERMINED BY COMPARISON OF OTHER OTHER ORGANIZATIONS AND THE ABILITY TO PAY.VOTING MEMBERS VOTE ON ANY INCREASES IN COMPENSATION</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, LINE 19-GOVERNING DOCUMENTS DISCLOSURE</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC AT THE OFFICE AND ARE AVAILABLE UPON WRITTEN REQUEST TO THE OFFICE MANAGER.A COPY MAY BE OBTAINED</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>