<?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>2024-05-15T15:01:15-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>471836629</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JENNIFER L EICHINGER CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 576 1816 MAIN STREET</AddressLine1Txt>
        <CityNm>PARSONS</CityNm>
        <StateAbbreviationCd>KS</StateAbbreviationCd>
        <ZIPCd>673573365</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>271466070</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PROUD ANIMAL LOVERS SHELTER INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PROU</BusinessNameControlTxt>
      <PhoneNum>6204210445</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 48 24052 MEADE ROAD</AddressLine1Txt>
        <CityNm>PARSONS</CityNm>
        <StateAbbreviationCd>KS</StateAbbreviationCd>
        <ZIPCd>67357</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PEGGY GATEWOOD</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>6204210445</PhoneNum>
      <SignatureDt>2024-05-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>PEGGY</PersonFirstNm>
        <PersonLastNm>GATEWOOD</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JENNIFER L EICHINGER CPA</PreparerPersonNm>
      <PTIN>P00051756</PTIN>
      <PhoneNum>6207174182</PhoneNum>
      <PreparationDt>2024-05-15</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>159699</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>84815</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>43239</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>2358</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">29287</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>7103</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>22184</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>152596</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>59962</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>575</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>24020</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>45868</OtherExpensesTotalAmt>
      <TotalExpensesAmt>130425</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>22171</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>164414</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>93847</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>280432</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>54325</BOYAmt>
        <EOYAmt>76832</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>29764</BOYAmt>
        <EOYAmt>28958</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>81600</BOYAmt>
        <EOYAmt>175741</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>165689</BOYAmt>
        <EOYAmt>281531</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1275</BOYAmt>
        <EOYAmt>1099</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>164414</BOYAmt>
        <EOYAmt>280432</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PROVIDE A SAFE TEMPORARY SHELTER AND CARE FOR HOMELESS OR UNWANTED ANIMALS AND TO SEEK RESPONSIBLE HOMES FOR THEM.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE A SAFE TEMPORARY SHELTER AND CARE FOR HOMELESS OR UNWANTED ANIMALS AND TO SEEK RESPONSIBLE HOMES FOR THEM.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>130425</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>130425</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOAN TONGIER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HEIDI DALEY</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TONYA EVANS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STACY PEOPLES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANGELA GATTON</PersonNm>
        <TitleTxt>MANAGER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>28800</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHANON LANSDOWNE</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SAMI LONG</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHATHAN TOWER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PEGGY GATEWOOD</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JUDY WILSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BECKY GIEFER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</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>PEGGY GATEWOOD</PersonNm>
        <USAddress>
          <AddressLine1Txt>3512 DIRR AVE</AddressLine1Txt>
          <CityNm>PARSONS</CityNm>
          <StateAbbreviationCd>KS</StateAbbreviationCd>
          <ZIPCd>67357</ZIPCd>
        </USAddress>
        <PhoneNum>6204210445</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="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus2YearsAmt>73455</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>101540</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>84815</CurrentTaxYearAmt>
        <TotalAmt>259810</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus2YearsAmt>25753</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>41552</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>74884</CurrentTaxYearAmt>
        <TotalAmt>142189</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus2YearsAmt>99208</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>143092</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>159699</CurrentTaxYearAmt>
        <TotalAmt>401999</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>401999</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>4986</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2529</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2358</CurrentTaxYearAmt>
        <TotalAmt>9873</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus2YearsAmt>4986</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2529</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2358</CurrentTaxYearAmt>
        <TotalAmt>9873</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus2YearsAmt>104194</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>145621</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>162057</CurrentTaxYearAmt>
        <TotalAmt>411872</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.97600</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.96990</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.02000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.03000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>FUNDRAISING</Event1Nm>
        <GrossReceiptsEvent1Amt>29287</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>29287</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>7103</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>29287</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>29287</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>7103</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>7103</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>22184</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE EXPENSE 3,620 ANIMAL CARE/SUPPLIES/FOOD 32,717 AUTO FUEL/REPAIRS 1,186 MISC 3,223 DUES 135 ADVERTISING 384 SMALL TOOLS &amp; EQUIP 1,868 NON-INVESTMENT DEPRECIATION 2,735 TOTAL 45,868</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED GAIN 4,915 CHANGE IN BENE INT 88,932</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>EQUIPMENT 0 17,548 LESS ACCUMULATED DEPRECIATION 0 6,942 VAN 0 5,000 LESS ACCUMULATED DEPRECIATION 0 5,000 FIDELITY 47,084 51,191 EDWARD JONES 21,982 25,012 OTHER DEPRECIABLE ASSETS 12,534 0 BENE INT IN PACF 0 88,932 TOTAL 81,600 175,741</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>PAYROLL LIABILITIES 1,135 959 DEPOSITS 140 140</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>PROVIDE A SAFE TEMPORARY SHELTER AND CARE FOR HOMELESS OR UNWANTED ANIMALS AND TO SEEK RESPONSIBLE HOMES FOR THEM.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
