﻿<?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="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-08-14T04:06:14-00:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>660895140</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CPA VICTOR L BERRIOS TORRES</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>105 JOSE E PEDREIRA ST</AddressLine1Txt>
        <CityNm>CAGUAS</CityNm>
        <StateAbbreviationCd>PR</StateAbbreviationCd>
        <ZIPCd>00725</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>660706760</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ASSPEN INTERNATIONAL INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ASSP</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 360455</AddressLine1Txt>
        <CityNm>San Juan</CityNm>
        <StateAbbreviationCd>PR</StateAbbreviationCd>
        <ZIPCd>009360455</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Esdras Santiago</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2024-08-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>VICTOR L BERRIOS</PreparerPersonNm>
      <PTIN>P01356061</PTIN>
      <PhoneNum>7876139217</PhoneNum>
      <PreparationDt>2024-08-14</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="990EZ" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>https//www.facebook.com/Asspen-International-INC-114438553267012/</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>109485</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>103896</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>5589</InvestmentIncomeAmt>
      <TotalRevenueAmt>109485</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>65216</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1500</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>11339</OtherExpensesTotalAmt>
      <TotalExpensesAmt>78055</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>31430</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>211811</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-3775</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>239466</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>134966</BOYAmt>
        <EOYAmt>157526</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>80213</BOYAmt>
        <EOYAmt>116522</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>215179</BOYAmt>
        <EOYAmt>274048</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>3368</BOYAmt>
        <EOYAmt>34582</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>211811</BOYAmt>
        <EOYAmt>239466</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROVIDE ASSISTANCE FOR NATURAL DISASTERS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ASSPEN provides social assistance services during major disasters as well as emergency support to families and individuals in need.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>109485</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>78055</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>78055</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Esdras Santiago</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>020.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Ahmed Morales</PersonNm>
        <TitleTxt>Atlantic South Region</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>010.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Joseph Rojas</PersonNm>
        <TitleTxt>Rocky Mountain Region</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>010.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Teodoro Matos</PersonNm>
        <TitleTxt>Dom Rep Region</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>010.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Nuria M Garro</PersonNm>
        <TitleTxt>Costa Rica Region</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>010.00</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>ASSPEN Int Office</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO Box 360455</AddressLine1Txt>
          <CityNm>San Juan</CityNm>
          <StateAbbreviationCd>PR</StateAbbreviationCd>
          <ZIPCd>00936</ZIPCd>
        </USAddress>
        <PhoneNum>7877638080</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="990A" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>185354</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>78891</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>196363</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>125810</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>103896</CurrentTaxYearAmt>
        <TotalAmt>690314</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>185354</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>78891</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>196363</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>125810</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>103896</CurrentTaxYearAmt>
        <TotalAmt>690314</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>690314</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>3252</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>8353</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3168</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6042</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5589</CurrentTaxYearAmt>
        <TotalAmt>26404</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>716718</TotalSupportAmt>
      <PublicSupportCY170Pct>0.96320</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.97040</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>
    <IRS990ScheduleO documentId="990O" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10, Grants Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity Offerings and support for natural disasters, illness, funerals, special offerings, orphanage and homes, food drive, Grantee Iglesias de Dios Pentecostal MI, Region PR PO Box 28002 San Juan PR 00928, Cash Grant 65,216, Relationship</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Travel 5,619</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Meals and entertainment 5,500</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation 198</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK CHARGES 22</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 20, Net Assets</FormAndLineReferenceDesc>
        <ExplanationTxt>Prior year adjustments -3,775</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 24, Other Assets</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNT RECEIVABLES Beginning of year 78,967, End of year 115,474</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 24, Other Assets</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICE EQUIPMENT Beginning of year 1,246, End of year 1,048</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 26, Liabilities</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE Beginning of year 3,368, End of year 9,118</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 26, Liabilities</FormAndLineReferenceDesc>
        <ExplanationTxt>CONTINGENCIES Beginning of year 0, End of year 25,464</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>