<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-03-20T03:56:34-00:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>383327112</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ATS ADVISORS A CPA FIRM</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>875 SOUTH MAIN STREET</AddressLine1Txt>
        <CityNm>PLYMOUTH</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48170</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>453588927</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NBS ANIMAL RESCUE</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>NBSA</BusinessNameControlTxt>
      <PhoneNum>2486338627</PhoneNum>
      <USAddress>
        <AddressLine1Txt>35 WEST SQUARE LAKE</AddressLine1Txt>
        <CityNm>TROY</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48098</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JAIME WOLFE</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>2486338627</PhoneNum>
      <SignatureDt>2024-03-20</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JAIME</PersonFirstNm>
        <PersonLastNm>WOLFE</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SHANE L RANDELL CPA</PreparerPersonNm>
      <PTIN>P01676418</PTIN>
      <PhoneNum>7344544100</PhoneNum>
      <PreparationDt>2024-03-20</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="990EZ" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.NBSANIMALRESCUE.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>48139</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>19273</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>6480</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>1315</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="893" referenceDocumentId="990G">21071</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>2490</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>18581</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>45649</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>457</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>462</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>475</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>42100</OtherExpensesTotalAmt>
      <TotalExpensesAmt>43494</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>2155</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>101249</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>103404</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>101249</BOYAmt>
        <EOYAmt>103404</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>101249</BOYAmt>
        <EOYAmt>103404</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>101249</BOYAmt>
        <EOYAmt>103404</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO FOSTER, LOVE AND ADOPT HOMELESS DOGS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>WE RESCUE DOGS STRICTLY IN THE STATE OF MICHIGAN WITH THE MAJORITY OF OUR ANIMALS COMING FROM MICHIGAN KILL SHELTERS WHERE DOGS ARE IN DANGER OF EUTHANASIA, OWNER SURRENDERED DOGS WHO ARE IN DANGER OF ENTERING THE SHELTER SYSTEM.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>REBECCA AKINS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>030.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAIME WOLFE</PersonNm>
        <TitleTxt>VICE PRESIDENT/TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>030.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AARON FORTIN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>030.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHANNON PHILIPP</PersonNm>
        <TitleTxt>FOSTER COORDINATOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>015.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JAIME A WOLFE</PersonNm>
        <USAddress>
          <AddressLine1Txt>35 WEST SQUARE LAKE</AddressLine1Txt>
          <CityNm>TROY</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48098</ZIPCd>
        </USAddress>
        <PhoneNum>2486338627</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <Form720FiledInd>false</Form720FiledInd>
      <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="990A" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>52950</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>51563</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>45933</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>60182</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>46824</CurrentTaxYearAmt>
        <TotalAmt>257452</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>52950</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>51563</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>45933</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>60182</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>46824</CurrentTaxYearAmt>
        <TotalAmt>257452</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>257452</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>6</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>7</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>7</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>8</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1315</CurrentTaxYearAmt>
        <TotalAmt>1343</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>258795</TotalSupportAmt>
      <PublicSupportCY170Pct>0.99480</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99990</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <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>
    <IRS990ScheduleG documentId="990G" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <FundraisingEventInformationGrp>
        <Event1Nm>END OF YEAR DONOR PLEA</Event1Nm>
        <GrossReceiptsEvent1Amt>16200</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>16200</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>1590</OtherDirectExpensesEvent1Amt>
        <Event2Nm>ANNUAL BOWLING FUNDRAISER</Event2Nm>
        <GrossReceiptsEvent2Amt>4871</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>4871</GrossRevenueEvent2Amt>
        <NonCashPrizesEvent2Amt>15</NonCashPrizesEvent2Amt>
        <OtherDirectExpensesEvent2Amt>885</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>21071</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>21071</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>15</NonCashPrizesTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>2475</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>2490</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>18581</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Fundraising 2,081</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK AND CREDIT CARD FEES 282</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>WEBSITE FEES 765</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>OUTREACH PROGRAM FEES 2,469</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>VETERINARY EXPENSES 30,516</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>INSURANCE 739</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>GROOMING 730</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>VOLUNTEER EXPENSES 104</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>ADOPTION SUPPLIES 2,734</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>SUBCRIPTIONS 125</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>BUSINESS REGISTRATIONS 20</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>SOFTWARE EXPENSE 1,410</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>TRAINING 125</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
