<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-04-07T17:05:42-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LISK SMITH CECIL</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3030 OLD RANCH PARKWAY 160</AddressLine1Txt>
        <CityNm>SEAL BEACH</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>907402752</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>263124447</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WESTIE RESCUE OF ORANGE COUNTY &amp;</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>BEYOND</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>WEST</BusinessNameControlTxt>
      <PhoneNum>7149601083</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 5006</AddressLine1Txt>
        <CityNm>HUNTINGTON BEACH</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92615</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KAY DELOACH</PersonNm>
      <PersonTitleTxt>PRESIDENT &amp; CEO</PersonTitleTxt>
      <PhoneNum>7149601083</PhoneNum>
      <SignatureDt>2024-04-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>KAY</PersonFirstNm>
        <PersonLastNm>DELOACH</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DARREN SMITH CPA</PreparerPersonNm>
      <PTIN>P00788838</PTIN>
      <PhoneNum>5622866800</PhoneNum>
      <PreparationDt>2024-04-07</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.WESTIERESCUEOC.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>143680</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>60421</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>7582</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>75677</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>18844</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>56833</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>124836</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1717</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>265</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>130521</OtherExpensesTotalAmt>
      <TotalExpensesAmt>132503</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-7667</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>266509</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>258842</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>262653</BOYAmt>
        <EOYAmt>257842</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>3856</BOYAmt>
        <EOYAmt>1000</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>266509</BOYAmt>
        <EOYAmt>258842</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>266509</BOYAmt>
        <EOYAmt>258842</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO RESCUE, REHABILITATE AND FIND HOMES FOR WEST HIGHLAND WHITE TERRIERS, TO HELP CONTROL THE ANIMAL POPULATION BY SPAYING AND NEUTERING OUR DOGS BEFORE THEY ARE PLACED IN PERMANENT HOMES, AND TO PROVIDE THE PUBLIC WITH EDUCATION ABOUT OUR BREED AND ITS NEEDS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>39 DOGS ADOPTED, 41 DOGS ENTERED PROGRAM, 11 SPAY AND NEUTERS, 10 DENTAL EXAMS, 25 SETS OF SHOTS, 20 MICROCHIPS, AND 1 SEVERE MEDICAL CASES THAT REQUIRED SURGERY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>129027</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>129027</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAY DELOACH</PersonNm>
        <TitleTxt>PRESIDENT &amp;</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAN OZVATH</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAREN SIMONDET</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL CASSIDY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</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>KAY DELOACH</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 5006</AddressLine1Txt>
          <CityNm>HUNTINGTON BEACH</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92615</ZIPCd>
        </USAddress>
        <PhoneNum>7149601083</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">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>30422</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>45741</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>77530</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>50694</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>60421</CurrentTaxYearAmt>
        <TotalAmt>264808</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>30422</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>45741</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>77530</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>50694</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>60421</CurrentTaxYearAmt>
        <TotalAmt>264808</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>264808</PublicSupportTotal170Amt>
      <TotalSupportAmt>264808</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>319337</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES POSTAGE 650 SUPPLIES 2,902 TELEPHONE 515 WEBSITE 4,398 TRAVEL 644 PET EXPENSES 121,362 TAXES 50 TOTAL 130,521</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 3,856 1,000 TOTAL 3,856 1,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO RESCUE, REHABILITATE AND FIND HOMES FOR WEST HIGHLAND WHITE TERRIERS, TO HELP CONTROL THE ANIMAL POPULATION BY SPAYING AND NEUTERING OUR DOGS BEFORE THEY ARE PLACED IN PERMANENT HOMES, AND TO PROVIDE THE PUBLIC WITH EDUCATION ABOUT OUR BREED AND ITS NEEDS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
