﻿<?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>2024-09-02T04:20:13-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-04-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>221478099</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>COHNREZNICK LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>350 CHURCH STREET 12TH FLOOR</AddressLine1Txt>
        <CityNm>HARTFORD</CityNm>
        <StateAbbreviationCd>CT</StateAbbreviationCd>
        <ZIPCd>06103</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-05-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>136018549</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF ANIMALS INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>2036561522</PhoneNum>
      <USAddress>
        <AddressLine1Txt>777 POST ROAD 205</AddressLine1Txt>
        <CityNm>DARIEN</CityNm>
        <StateAbbreviationCd>CT</StateAbbreviationCd>
        <ZIPCd>06820</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PRISCILLA FERAL</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2036561522</PhoneNum>
      <SignatureDt>2024-08-30</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>LORI ROTHE YOKOBOSKY CPA</PreparerPersonNm>
      <PTIN>P01273422</PTIN>
      <PhoneNum>9592007000</PhoneNum>
      <PreparationDt>2024-08-29</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="8">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>PRISCILLA FERAL</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>777 POST ROAD 205</AddressLine1Txt>
        <CityNm>DARIEN</CityNm>
        <StateAbbreviationCd>CT</StateAbbreviationCd>
        <ZIPCd>06820</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>8044468</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.FRIENDSOFANIMALS.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1957</FormationYr>
      <LegalDomicileStateCd>CT</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE ORGANIZATION'S GOAL IS TO FREE ANIMALS FROM CRUELTY AND INSTITUTIONALIZED EXPLOITATION.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>7</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>6</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>22</TotalEmployeeCnt>
      <TotalVolunteersCnt>6</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>3231067</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>4260376</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>1441660</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>1195979</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>150445</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>-50627</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>209762</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>114490</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>5032934</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>5520218</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>775889</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>697290</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>2040189</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>1995203</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>85151</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>1894139</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>1864176</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>4710217</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>4556669</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>322717</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>963549</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>12549345</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>13938141</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>1003903</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>754200</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>11545442</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>13183941</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>FRIENDS OF ANIMALS WORKS TO CULTIVATE A RESPECTFUL VIEW OF NON-HUMAN ANIMALS, FREE-LIVING AND DOMESTIC. OUR GOAL IS TO FREE ANIMALS FROM CRUELTY AND INSTITUTIONALIZED EXPLOITATION.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>1460419</ExpenseAmt>
      <GrantAmt>15000</GrantAmt>
      <RevenueAmt>1195979</RevenueAmt>
      <Desc>SPAYING AND NEUTERING PROGRAM - FRIENDS OF ANIMALS HAS ADVOCATED LOW-COST SPAYING AND ALTERING AS THE MOST EFFECTIVE MEANS OF PREVENTING THE BIRTHS OF UNWANTED DOGS AND CATS, AND THEIR SUBSEQUENT ABANDONMENT, SUFFERING AND MASS KILLING. FOR 59 YEARS, WE HAVE OPERATED A NATIONWIDE BREEDING CONTROL PROGRAM IN THE UNITED STATES FACILITATING MORE THAN 2.7 MILLION SPAY/NEUTER PROCEDURES. PET OWNERS MAY PURCHASE A CERTIFICATE FROM FRIENDS OF ANIMALS THAT CAN BE USED FOR A ROUTINE SPAY OR NEUTER SURGERY AT ANY OF FRIENDS OF ANIMALS PARTICIPATING VETERINARY HOSPITALS. THIS YEAR MORE THAN 24,000 CATS AND DOGS WERE NEUTERED THROUGH OUR PROGRAM.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>2234037</ExpenseAmt>
        <GrantAmt>69996</GrantAmt>
        <RevenueAmt>114490</RevenueAmt>
        <Desc>PUBLIC INFORMATION AND ANIMAL PROTECTION- THROUGH ANIMAL ADVOCACY PROGRAMS AND INTERVENTIONS, FOA PROMOTES ENDANGERED SPECIES AND OTHER WILDLIFE PROTECTION. CAMPAIGNS AGAINST WILD HORSE ROUND-UPS AND THE WILD BIRD TRADE; THE HORSE-DRAWN CARRIAGE TRADE; THE FUR TRADE; HUNTING AND PREDATOR CONTROL, INCLUDING STATE-SPONSORED WOLF CONTROL PROGRAMS IN ALASKA AND THE NORTHERN ROCKIES. SPONSORS CHIMPANZEE CONSERVATION PROJECTS IN WEST AFRICA, AND PRIMATE SANCTUARY IN TEXAS. VEGAN ADVOCACY PROJECTS EXPLAIN THAT A PLANT-BASED DIET IS THE BEST RESPONSE TO AN ECOLOGICAL CRISIS VIA EDUCATIONAL MATERIALS, SPEECHES AND ADS. PUBLISHED FOUR QUARTERLY ISSUES OF ACTIONLINE MAGAZINE; OTHER EDUCATIONAL MATERIALS PRODUCED FOR MEMBERS, THE PUBLIC AND MEDIA.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>612294</ExpenseAmt>
        <GrantAmt>612294</GrantAmt>
        <Desc>ASSISTED ANOTHER 501(C)3 ORGANIZATION WITH SUPPORT TO MANAGE A SANCTUARY FOR PRIMATES AND OTHER ANIMALS ABANDONED BY THEIR OWNERS OR DISCARDED BY ZOOS, THE ENTERTAINMENT INDUSTRY AND MEDICAL RESEARCH LABORATORIES.</Desc>
      </ProgSrvcAccomActy3Grp>
      <TotalProgramServiceExpensesAmt>4306750</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">1</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">1</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">1</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd referenceDocumentId="RetDoc1040500001">1</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd referenceDocumentId="RetDoc1040500001">1</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd referenceDocumentId="RetDoc1040500001">0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc1041900001">1</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc1041900001">0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd referenceDocumentId="RetDoc1042800001">0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd referenceDocumentId="RetDoc1042800001">0</PYExcessBenefitTransInd>
      <LoanOutstandingInd referenceDocumentId="RetDoc1042800001">0</LoanOutstandingInd>
      <GrantToRelatedPersonInd referenceDocumentId="RetDoc1042800001">0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd referenceDocumentId="RetDoc1042800001">0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd referenceDocumentId="RetDoc1042800001">1</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>139</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>22</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>7</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>6</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>1</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>1</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>1</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>1</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>1</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>AL</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>CO</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>MA</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>MI</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>NC</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>PA</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>TN</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>WV</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>NJ</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>AR</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>FL</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>MD</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>MN</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>NH</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>RI</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>UT</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>CT</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>KY</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>ME</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>MS</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>OH</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>SC</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>VA</StatesWhereCopyOfReturnIsFldCd>
      <OwnWebsiteInd>X</OwnWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>ROBERT BOCK</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>2036561522</PhoneNum>
        <USAddress>
          <AddressLine1Txt>777 POST ROAD 205</AddressLine1Txt>
          <CityNm>DARIEN</CityNm>
          <StateAbbreviationCd>CT</StateAbbreviationCd>
          <ZIPCd>06820</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>PRISCILLA FERAL</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>50.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>141146</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>8330</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TERESA D'AMICO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ELIZABETH FOREL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PHYLLIS HAWKINS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SALLY MALANGA</PersonNm>
        <TitleTxt>SECRETARY/TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PAMELA MCKENNA</PersonNm>
        <TitleTxt>CHAIR/ DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BARBARA SITOMER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROBERT ORABONA</PersonNm>
        <TitleTxt>DIRECTOR OF OPERATIONS</TitleTxt>
        <AverageHoursPerWeekRt>50.00</AverageHoursPerWeekRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>133085</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>8330</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JENNIFER BEST</PersonNm>
        <TitleTxt>WILDLIFE LAW PROGRAM DIREC</TitleTxt>
        <AverageHoursPerWeekRt>50.00</AverageHoursPerWeekRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>117473</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>8330</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BOB BOCK</PersonNm>
        <TitleTxt>CONTROLLER</TitleTxt>
        <AverageHoursPerWeekRt>50.00</AverageHoursPerWeekRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>103593</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>8330</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STEPHEN HERNICK</PersonNm>
        <TitleTxt>MANAGING ATTORNEY</TitleTxt>
        <AverageHoursPerWeekRt>50.00</AverageHoursPerWeekRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>105369</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>8330</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>600666</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>41650</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>5</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <AllOtherContributionsAmt>4260376</AllOtherContributionsAmt>
      <NoncashContributionsAmt>10160</NoncashContributionsAmt>
      <TotalContributionsAmt>4260376</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>SPAY AND NEUTER CERTIFICATES ISSU</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>1195979</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1195979</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>1195979</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>285880</TotalRevenueColumnAmt>
        <ExclusionAmt>285880</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>2184127</SecuritiesAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>2520634</SecuritiesAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>-336507</SecuritiesAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>-336507</TotalRevenueColumnAmt>
        <ExclusionAmt>-336507</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <GrossSalesOfInventoryAmt>3021</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>3616</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>-595</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>-595</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>COURT AWARDS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>115000</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>115000</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <MiscellaneousRevenueGrp>
        <TotalRevenueColumnAmt>85</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>85</RelatedOrExemptFuncIncomeAmt>
      </MiscellaneousRevenueGrp>
      <OtherRevenueTotalAmt>115085</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>5520218</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1310469</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>-50627</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>627294</TotalAmt>
        <ProgramServicesAmt>627294</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <ForeignGrantsGrp>
        <TotalAmt>69996</TotalAmt>
        <ProgramServicesAmt>69996</ProgramServicesAmt>
      </ForeignGrantsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>276712</TotalAmt>
        <ProgramServicesAmt>262179</ProgramServicesAmt>
        <ManagementAndGeneralAmt>12437</ManagementAndGeneralAmt>
        <FundraisingAmt>2096</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <CompDisqualPersonsGrp>
        <TotalAmt>105450</TotalAmt>
        <ProgramServicesAmt>99912</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4740</ManagementAndGeneralAmt>
        <FundraisingAmt>798</FundraisingAmt>
      </CompDisqualPersonsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>1241409</TotalAmt>
        <ProgramServicesAmt>1175287</ProgramServicesAmt>
        <ManagementAndGeneralAmt>56729</ManagementAndGeneralAmt>
        <FundraisingAmt>9393</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>225102</TotalAmt>
        <ProgramServicesAmt>220590</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2763</ManagementAndGeneralAmt>
        <FundraisingAmt>1749</FundraisingAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>146530</TotalAmt>
        <ProgramServicesAmt>138610</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6578</ManagementAndGeneralAmt>
        <FundraisingAmt>1342</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>14494</TotalAmt>
        <ProgramServicesAmt>14494</ProgramServicesAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>43197</TotalAmt>
        <ProgramServicesAmt>26451</ProgramServicesAmt>
        <ManagementAndGeneralAmt>16746</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>11955</TotalAmt>
        <ManagementAndGeneralAmt>11955</ManagementAndGeneralAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>1044662</TotalAmt>
        <ProgramServicesAmt>1044662</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>24823</TotalAmt>
        <ProgramServicesAmt>24823</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>355550</TotalAmt>
        <ProgramServicesAmt>292617</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8162</ManagementAndGeneralAmt>
        <FundraisingAmt>54771</FundraisingAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>84350</TotalAmt>
        <ProgramServicesAmt>58427</ProgramServicesAmt>
        <ManagementAndGeneralAmt>15421</ManagementAndGeneralAmt>
        <FundraisingAmt>10502</FundraisingAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>160422</TotalAmt>
        <ProgramServicesAmt>153042</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6127</ManagementAndGeneralAmt>
        <FundraisingAmt>1253</FundraisingAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>55212</TotalAmt>
        <ProgramServicesAmt>55156</ProgramServicesAmt>
        <ManagementAndGeneralAmt>56</ManagementAndGeneralAmt>
      </TravelGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>12561</TotalAmt>
        <ProgramServicesAmt>11917</ProgramServicesAmt>
        <ManagementAndGeneralAmt>518</ManagementAndGeneralAmt>
        <FundraisingAmt>126</FundraisingAmt>
      </DepreciationDepletionGrp>
      <OtherExpensesGrp>
        <Desc>WILD HORSE PROJECT</Desc>
        <TotalAmt>3183</TotalAmt>
        <ProgramServicesAmt>3183</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>REGISTRATIONS AND FEES</Desc>
        <TotalAmt>23806</TotalAmt>
        <ProgramServicesAmt>4232</ProgramServicesAmt>
        <ManagementAndGeneralAmt>16549</ManagementAndGeneralAmt>
        <FundraisingAmt>3025</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>DUES AND SUBSCRIPTIONS</Desc>
        <TotalAmt>14864</TotalAmt>
        <ProgramServicesAmt>14864</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MAINTENANCE</Desc>
        <TotalAmt>9589</TotalAmt>
        <ProgramServicesAmt>9014</ProgramServicesAmt>
        <ManagementAndGeneralAmt>479</ManagementAndGeneralAmt>
        <FundraisingAmt>96</FundraisingAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>5508</TotalAmt>
        <ManagementAndGeneralAmt>5508</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>4556669</TotalAmt>
        <ProgramServicesAmt>4306750</ProgramServicesAmt>
        <ManagementAndGeneralAmt>164768</ManagementAndGeneralAmt>
        <FundraisingAmt>85151</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <JointCostsInd>X</JointCostsInd>
      <CashNonInterestBearingGrp>
        <BOYAmt>450221</BOYAmt>
        <EOYAmt>880468</EOYAmt>
      </CashNonInterestBearingGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>136008</BOYAmt>
        <EOYAmt>130482</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>1022</BOYAmt>
        <EOYAmt>3707</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>61829</BOYAmt>
        <EOYAmt>20353</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>378417</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>371125</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>19853</BOYAmt>
        <EOYAmt>7292</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>7681284</BOYAmt>
        <EOYAmt>8508533</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <IntangibleAssetsGrp>
        <BOYAmt>329901</BOYAmt>
        <EOYAmt>174751</EOYAmt>
      </IntangibleAssetsGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>3869227</BOYAmt>
        <EOYAmt>4212555</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>12549345</BOYAmt>
        <EOYAmt>13938141</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>170328</BOYAmt>
        <EOYAmt>178344</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <UnsecuredNotesLoansPayableGrp>
        <BOYAmt>1527</BOYAmt>
      </UnsecuredNotesLoansPayableGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>832048</BOYAmt>
        <EOYAmt>575856</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>1003903</BOYAmt>
        <EOYAmt>754200</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>7565291</BOYAmt>
        <EOYAmt>8981189</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>3980151</BOYAmt>
        <EOYAmt>4202752</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>11545442</BOYAmt>
        <EOYAmt>13183941</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>12549345</BOYAmt>
        <EOYAmt>13938141</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>963549</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>330118</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>344832</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>3458724</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>3632743</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>7094711</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3231067</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4260376</CurrentTaxYearAmt>
        <TotalAmt>21677621</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>1461841</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1682396</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1628068</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1444555</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1195979</CurrentTaxYearAmt>
        <TotalAmt>7412839</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>4920565</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5315139</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>8722779</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4675622</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5456355</CurrentTaxYearAmt>
        <TotalAmt>29090460</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearMinus4YearsAmt>4354</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4740</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2323</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2772</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>852</CurrentTaxYearAmt>
        <TotalAmt>15041</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>4354</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4740</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2323</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2772</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>852</CurrentTaxYearAmt>
        <TotalAmt>15041</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>29075419</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>14716</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>674</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>12199</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>150445</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>285880</CurrentTaxYearAmt>
        <TotalAmt>463914</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>14716</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>674</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>12199</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>150445</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>285880</CurrentTaxYearAmt>
        <TotalAmt>463914</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>166418</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>107425</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>85000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>208389</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>115085</CurrentTaxYearAmt>
        <TotalAmt>682317</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>5101699</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5423238</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>8819978</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5034456</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5857320</CurrentTaxYearAmt>
        <TotalAmt>30236691</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.96160</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.96640</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.01530</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00780</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS - 2019 AMOUNT: $ 20,040. 2020 AMOUNT: $ 16,082. 2023 AMOUNT: $ 85. COURT AWARD - 2019 AMOUNT: $ 146,378. 2020 AMOUNT: $ 91,343. 2021 AMOUNT: $ 85,000. 2022 AMOUNT: $ 208,389. 2023 AMOUNT: $ 115,000.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </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>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>37346</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>37346</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>312301</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>305009</DepreciationAmt>
        <BookValueAmt>7292</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>28770</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>28770</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>7292</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>DEPOSITS AND OTHER ASSETS</Desc>
        <BookValueAmt>14244</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>VESTED INTEREST IN TRUSTS</Desc>
        <BookValueAmt>4198311</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>4212555</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>LIABILITY FOR UNREDEEMED SPAY VOUCHERS</Desc>
        <Amt>400516</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>OPERATING LEASE LIABILITIES</Desc>
        <Amt>175340</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>575856</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>6297107</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>330118</NetUnrealizedGainsInvstAmt>
      <DonatedServicesAndUseFcltsAmt>110278</DonatedServicesAndUseFcltsAmt>
      <OtherRevenueAmt>348448</OtherRevenueAmt>
      <RevenueNotReportedAmt>788844</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>5508263</RevenueSubtotalAmt>
      <InvestmentExpensesNotIncldAmt>11955</InvestmentExpensesNotIncldAmt>
      <RevenueNotReportedFinclStmtAmt>11955</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>5520218</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>4658608</TotExpnsEtcAuditedFinclStmtAmt>
      <DonatedServicesUseFcltsAmt>110278</DonatedServicesUseFcltsAmt>
      <OtherExpensesIncludedAmt>3616</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>113894</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>4544714</ExpensesSubtotalAmt>
      <InvestmentExpensesNotIncld2Amt>11955</InvestmentExpensesNotIncld2Amt>
      <ExpensesNotRptFinclStmtAmt>11955</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>4556669</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF APRIL 30, 2024 AND 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL INFORMATION RETURNS PRIOR TO FISCAL YEAR 2021 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. IF THE ORGANIZATION HAS UNRELATED BUSINESS INCOME TAXES, IT WILL RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH ANY TAX MATTERS AS PART OF THE INCOME TAX PROVISION AND INCLUDE ACCRUED INTEREST AND PENALTIES WITH THE RELATED TAX LIABILITY IN THE STATEMENTS OF FINANCIAL POSITION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XI, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>COST OF GOODS SOLD 3,616. CHANGE IN VALUE OF TRUSTS 344,832.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>COST OF GOODS SOLD 3,616.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleF documentId="RetDoc1040500001">
      <GrantRecordsMaintainedInd>0</GrantRecordsMaintainedInd>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>SUB-SAHARAN AFRICA</RegionTxt>
        <OfficesCnt>0</OfficesCnt>
        <EmployeeCnt>0</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>GRANTS TO RECIPIENTS LOCATED IN THE REGION.</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>FUNDING FOR A REFUGE FOR THE PROTECTION OF AFRICAN CHIMPANZEES.</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>69996</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <SubtotalOfficesCnt>0</SubtotalOfficesCnt>
      <SubtotalEmployeesCnt>0</SubtotalEmployeesCnt>
      <ContinuationTotalOfficeCnt>0</ContinuationTotalOfficeCnt>
      <ContinuationTotalEmployeeCnt>0</ContinuationTotalEmployeeCnt>
      <TotalOfficeCnt>0</TotalOfficeCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <SubtotalSpentAmt>69996</SubtotalSpentAmt>
      <ContinuationSpentAmt>0</ContinuationSpentAmt>
      <TotalSpentAmt>69996</TotalSpentAmt>
      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>SUB-SAHARAN AFRICA</RegionTxt>
        <PurposeOfGrantTxt>FUNDING FOR A REFUGE FOR THE PROTECTION OF AFRICAN CHIMPANZEES.</PurposeOfGrantTxt>
        <CashGrantAmt>69996</CashGrantAmt>
        <MannerOfCashDisbursementTxt>WIRE TRANSFER</MannerOfCashDisbursementTxt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
      </GrantsToOrgOutsideUSGrp>
      <Total501c3OrgCnt>1</Total501c3OrgCnt>
      <TransferToForeignCorpInd>0</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>0</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>0</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>0</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>0</ForeignPartnershipInd>
      <BoycottCountriesInd>0</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS PROVIDED WITH STATUS REPORTS ON THE USE OF THE GRANT FUNDS AWARDED. DEPENDING ON THE PURPOSE FOR WHICH THE GRANT IS PROVIDED, THE ORGANIZATION'S PRESIDENT MAY MAKE PERIODIC SITE VISITS IN ORDER TO SUBSTANTIATE THE PROGRESS OR RESULTS BEING REPORTED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleF>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PRIMARILY PRIMATES INC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>26099 DULL KNIFE TRAIL</AddressLine1Txt>
          <CityNm>SAN ANTONIO</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>78255</ZIPCd>
        </USAddress>
        <RecipientEIN>742164756</RecipientEIN>
        <IRCSectionDesc>501(C)3</IRCSectionDesc>
        <CashGrantAmt>467900</CashGrantAmt>
        <NonCashAssistanceAmt>144394</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>ADMINISTRATIVE SUPPORT</NonCashAssistanceDesc>
        <PurposeOfGrantTxt>FOR SUPPORT OF THE ANIMAL SANCTUARY.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LONG ISLAND BULLDOG RESCUE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 239</AddressLine1Txt>
          <CityNm>STONY BROOK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11790</ZIPCd>
        </USAddress>
        <RecipientEIN>204045384</RecipientEIN>
        <IRCSectionDesc>501(C)3</IRCSectionDesc>
        <CashGrantAmt>15000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>RESCUE BULLDOGS</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>2</Total501c3OrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>GRANT AWARD IS PROVIDED TO A RELATED ORGANIZATION. CONSTANT COMMUNICATION IS MAINTAINED BETWEEN THE ORGANIZATIONS REGARDING THE USE OF THE FUNDS PROVIDED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>JANE SEYMOUR</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>DAUGHTER OF PRISCILLA FERAL, PRESIDENT</RelationshipDescriptionTxt>
        <TransactionAmt>105450</TransactionAmt>
        <TransactionDesc>COMPENSATION AS CREATIVE DIRECTOR</TransactionDesc>
        <SharingOfRevenuesInd>0</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>PRISCILLA FERAL, PRESIDENT OF FRIENDS OF ANIMALS, INC. AND BOB ORABONA, OPERATIONS DIRECTOR OF FRIENDS OF ANIMALS, INC. SHARE A FAMILY RELATIONSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS VARIOUS CLASSES OF MEMBERS DETERMINED THROUGH ANNUAL CONTRIBUTION LEVELS TO THE ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DIRECTORS SHALL BE ELECTED AT THE ANNUAL MEETING OF THE MEMBERS BY A PLURALITY OF VOTES CAST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FINANCIAL STATEMENTS AND FORM 990 ARE REVIEWED BY MANAGEMENT PRIOR TO FILING AND PRESENTED TO THE BOARD OF DIRECTORS FOR THE DIRECTORS' REVIEW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>QUESTIONS REGARDING POTENTIAL CONFLICTS ARE POSED TO THE BOARD OF DIRECTORS AND REVIEWED AT ONE OR MORE BOARD MEETINGS DURING THE YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION OF THE PRESIDENT AND KEY EMPLOYEES IS REVIEWED BY THE BOARD OF DIRECTORS WHEN THE ANNUAL BUDGET IS PREPARED. THE BOARD (COMPRISED OF INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT) APPROVES SALARIES FOR THE EXECUTIVE STAFF AND APPROVES A SALARY BUDGET FOR THE ENTIRE ORGANIZATION. THE BOARD WILL OBTAIN AND RELY ON APPROPRIATE COMPATIBILITY DATA AND WILL ADEQUATELY DOCUMENT THE BASIS FOR ITS DETERMINATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>VETERINARIANS: PROGRAM SERVICE EXPENSES 1,044,662. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,044,662.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN VALUE OF TRUSTS 344,832.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>