Bridget Everett hails from Manhattan — the city in Kansas, that is — yet the actress, comedienne, and song stylist has made the other Manhattan her home as well, becoming known over the years for outrageous cabaret performances at downtown New York City venues such as Joe’s Pub. It’s no surprise, then, that a Midwestern sensibility combines with New York vibes in the HBO show “Somebody Somewhere,” the half-hour comedy-drama loosely based on the performer’s life. Its third and final season starts this Sunday. 

Both bawdy and sweet, provocative and wholesome, the Kansas-set series addresses issues of agricultural hardship, financial anxiety, transgender visibility, and spiritual yearning — though these topics are handled in such a low-key, de-sensationalized way that one could almost miss them. From its first season to its Peabody Award-winning second, the program has been an understated yet stimulating delight, and the first three of the new episodes are just as winning, if not more so. 

Creators Hannah Bos and Paul Thureen know the show’s main strength is its endearing characters, and this season further explores their idiosyncrasies and interactions. The main character is Ms. Everett’s Sam, who at the series start had returned to her hometown because of her sister’s death. She remains there out of grief and because she has nowhere else to go. 

Sam’s other sister, Tricia (Mary Catherine Garrison), newly divorced from her cheating husband, continues to “manifest” a better life, what with her pillow business and event planning side job. 

Best friend Joel (Jeff Hiller) begins the new season by moving in with partner Brad, and this development picks up last season’s thread involving Sam’s increasing loneliness. Also still around is Sam’s buddy Fred (Murray Hill), as lovably appealing and matter-of-factly trans as ever. During last year’s finale, Fred married girlfriend Susan in a beautiful and buoyant ceremony, a sequence some interpreted as tacitly political and others merely as celebrating the miracle of finding love. I am in the latter camp even while cognizant of Kansas’s red-state status and Mr. Hill’s standing as a New York drag/trans icon. 

While the first season focused primarily on Sam’s burgeoning friendship with Joel and her family relations, and the second saw her tentatively taking voice lessons while dealing with Joel’s new beau, this season’s emphasis so far is on her health and financial situation. Serious subjects, for sure, and yet the jokes are more apparent than in prior episodes — even while remaining grounded in real conversations. 

Hilarious moments coincide with touching ones, sometimes within the same scene, such as when Joel and Brad discuss dishware and negotiate counter space in their kitchen. Or when Sam duets with Brad on a heartfelt ballad right after having sung a salacious version of a popular ditty. Sexual humor as well as toilet jokes are as central to Sam the character as they are to Ms. Everett the entertainer.

As music is Ms. Everett’s passion, it also plays a crucial role in “Somebody Somewhere.” Nearly every episode so far features Sam singing snippets of songs or belting out bangers in her inimitable style. With Sam honing her craft throughout, the show can be seen as a musical-in-the-making. There’s even a lovely moment this season where she expounds on singing in public to express one’s feelings: “Somehow the music makes it so much easier, it’s like you’re not doing it alone.” 

The entire cast is a joy to watch. Has there ever been a more authentically pushy but loving sister character than Ms. Garrison as Tricia? Last season’s addition of character actor Tim Bagley as Brad and Jennifer Mudge as Susan cemented the show’s commitment to everyday characters. The only ones missing from the new season are Sam’s parents, whose farmhouse is now being rented by an Icelander (Ólafur Darri Ólafsson).

As Joel, Mr. Hiller captured something very rare on screen: the subtle spark and subsequent glow when encountering and forming a friendship with a like-minded soul, with Ms. Everett matching his nuance. One of the show’s key pleasures has been the depiction of their relationship, how tender and caring they are to each other amid zany behavior and inevitable friction. Its writers have never been about precise plotting and grand seasonal arcs, but one feels confident they will give the characters a wonderful send-off in the series finale, likely one that hints at a creative outlet for Sam and the eternally gentle evolution of a true friendship.