<?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>2024-05-06T14:14:28-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>390974031</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WEGNER CPAS LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2921 LANDMARK PL STE 300</AddressLine1Txt>
        <CityNm>MADISON</CityNm>
        <StateAbbreviationCd>WI</StateAbbreviationCd>
        <ZIPCd>537134236</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>472461647</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF SIVANANDA ASHRAM YOGA IN THE</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>CARIBBEAN INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>9143817600</PhoneNum>
      <USAddress>
        <AddressLine1Txt>6 LIBERTY SQUARE 2533</AddressLine1Txt>
        <CityNm>BOSTON</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>02109</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MENAS KAFATOS</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>9143817600</PhoneNum>
      <SignatureDt>2024-05-06</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>MENAS</PersonFirstNm>
        <PersonLastNm>KAFATOS</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>YIGIT UCTUM CPA</PreparerPersonNm>
      <PTIN>P01269549</PTIN>
      <PhoneNum>6082744020</PhoneNum>
      <PreparationDt>2024-04-24</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="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.FRIENDSOFSIVANANDA.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>84638</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>84604</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>34</InvestmentIncomeAmt>
      <TotalRevenueAmt>84638</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>87124</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2362</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>1254</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>8135</OtherExpensesTotalAmt>
      <TotalExpensesAmt>98875</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-14237</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>63532</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-22437</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>26858</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>63532</BOYAmt>
        <EOYAmt>26858</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>63532</BOYAmt>
        <EOYAmt>26858</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>63532</BOYAmt>
        <EOYAmt>26858</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>OUR MISSION IS TO FINANCIALLY SUPPORT THE SIVANANDA ASHRAM YOGA RETREAT IN THE BAHAMAS TO SPREAD PEACE, HEALTH, AND JOY THROUGH THE PRACTICE AND PHILOSOPHY OF YOGA AND VEDANTA.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO RAISE FUNDS, AND TO USE SUCH FUNDS, TO FINANCIALLY SUPPORT THE SIVANANDA ASHRAM YOGA RETREAT, BAHAMAS; TO SUPPORT THE OPERATIONS OF THE SIVANANDA ASHRAM, INCLUDING BUT NOT LIMITED TO BY MAKING UNRESTRICTED OR RESTRICTED GRANTS TO THE SIVANANDA ASHRAM; TO SUPPORT THE GROWTH AND EDUCATIONAL PROGRAMS OF ANY ASHRAM RELIGIOUS RETREAT AND TEMPLES IN THE CARIBBEAN ISLANDS THAT PROVIDE SPIRITUAL INSTRUCTION AND MEDITATION THROUGH PHYSICAL EXERCISE AND YOGA, WITHOUT RESTRICTION OR DISCRIMINATION; TO SUPPORT ORGANIZATIONS LOCATED IN THE CARIBBEAN ISLANDS WHICH PROVIDE OPPORTUNITIES FOR INDIVIDUALS TO ENGAGE IN OPEN INTELLECTUAL AND SPIRITUAL INQUIRY AND PROMOTE THE STUDY OF ALL RELIGIONS OF THE WORLD, WITH A VIEW TO AIDING THE HARMONIOUS DEVELOPMENT OF THE POTENTIAL OF HUMAN BEINGS; TO EDUCATE THE PUBLIC BY PUBLISHING AND DISTRIBUTING EDUCATIONAL MATERIALS AND HOSTING ONLINE CLASSES, WHICH ESPOUSE THE TECHNIQUES TO HIGH-QUALITY SIVANANDA YOGA INSTRUCTION AND SPIRITUALITY.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>87124</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>87124</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>87124</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MENAS KAFATOS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PRANTIK KUNDU</PersonNm>
        <TitleTxt>SECRETARY/TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>RAMONA KELLY</PersonNm>
        <USAddress>
          <AddressLine1Txt>6 LIBERTY SQUARE NO 2533</AddressLine1Txt>
          <CityNm>BOSTON</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>02109</ZIPCd>
        </USAddress>
        <PhoneNum>9143817600</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>38616</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>344400</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>694260</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>167048</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>84604</CurrentTaxYearAmt>
        <TotalAmt>1328928</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>38616</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>344400</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>694260</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>167048</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>84604</CurrentTaxYearAmt>
        <TotalAmt>1328928</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>427923</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>901005</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearAmt>34</CurrentTaxYearAmt>
        <TotalAmt>34</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>1328962</TotalSupportAmt>
      <PublicSupportCY170Pct>0.67800</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.66040</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <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>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST INCOME. AMOUNT: 34.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: GRANTS. GRANTEE NAME: SIVANANDA ASHRAM YOGA RETREAT. GRANTEE ADDRESS: PARADISE ISLAND NASSAU, BAHAMAS. GRANTEE RELATIONSHIP: NONE. DATE OF GIFT: 06/30/23. AMOUNT GIVEN: 87,124.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: OFFICE EXPENSES. AMOUNT: 6,179. DESCRIPTION: CONFERENCES, CONVENTIONS, AND MEETINGS. AMOUNT: 1,956. TOTAL TO FORM 990-EZ, LINE 16: 8,135.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: PRIOR PERIOD ADJUSTMENT. AMOUNT: -22,437.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>
