﻿<?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>2024-10-22T08:57:32-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>260283856</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PAWS NEW ENGLAND</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>KELLY PARKER</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>PAWS</BusinessNameControlTxt>
      <PhoneNum>6176209144</PhoneNum>
      <USAddress>
        <AddressLine1Txt>290 REDEMPTION ROCK TRAIL N</AddressLine1Txt>
        <CityNm>PRINCETON</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01541</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KELLY PARKER</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <SignatureDt>2024-10-21</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc5">
      <PrincipalOfficerNm>JOANNE HUTCHINSON</PrincipalOfficerNm>
      <GrossReceiptsAmt>780143</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>PAWSNEWENGLAND.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2008</FormationYr>
      <LegalDomicileStateCd>MA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>PAWS NEW ENGLAND RESCUES ABANDONED, NEGLECTED, AND ABUSED DOGS AND PROVIDES THEM WITH VETERINARY CARE, FOOD, AND A SAFE PLACE TO STAY WHILE THEY RECUPERATE. WHEN THEY ARE READY FOR ADOPTION, WE PLACE THEM IN LOVING, PERMANENT HOMES.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>5</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>5</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>140</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>443952</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>449813</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>326458</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>301930</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>2</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>2</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>25087</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>770412</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>776832</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>24000</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>30000</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>677891</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>755647</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>701891</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>785647</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>68521</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-8815</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>70444</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>86455</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>8828</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>33654</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>61616</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>52801</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>WE RESCUE ABANDONED, NEGLECTED AND ABUSED DOGS AND PROVIDE THEM WITH VETERINARY CARE, FOOD, AND A SAFE PLACE TO STAY WHILE THEY RECUPERATE. WHEN THEY ARE READY FOR ADOPTION, WE PLACE THEM IN LOVING, PERMANENT HOMES. PAWS NEW ENGLAND HAS RESCUED MORE THAN 11,550 DOGS SINCE OUR ORGANIZATION WAS ESTABLISHED.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>764353</ExpenseAmt>
      <RevenueAmt>301930</RevenueAmt>
      <Desc>IN 2023, PAWS NEW ENGLAND COMPLETED 700 ADOPTIONS. WE CONTINUE TO USE VETERINARY PARTNERS THAT OFFER DISCOUNTED RATES FOR OUR DOGS. WE UTILIZE MORE PRIVATE TRANSPORTERS AT DISCOUNTED RATES, AND WE CONTINUE TO EXPAND THE NUMBER OF FOSTER HOMES BOTH IN THE SOUTH AND IN NEW ENGLAND. WE CONTINUE TO RESCUE FROM TN, AR, TX, MI AND LA. WE HAVE OVER 150 VOLUNTEERS WHO DONATE THEIR TIME IN MANY WAYS. WE ALSO CONTINUE TO OPERATE WITH NO PAID EMPLOYEES. OUR MISSION REMAINS STRONG - RESCUE DOGS WHO WOULD OTHERWISE BE EUTHANIZED.</Desc>
      <TotalProgramServiceExpensesAmt>764353</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc6">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc4">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc4">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc4">false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>false</ScheduleORequiredInd>
      <IRPDocumentCnt>8</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>5</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>5</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>MA</StatesWhereCopyOfReturnIsFldCd>
      <OwnWebsiteInd>X</OwnWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>JENNIFER JOHANESSEN</PersonNm>
        <PhoneNum>6176209144</PhoneNum>
        <USAddress>
          <AddressLine1Txt>7570 W LENOX CIRCLE</AddressLine1Txt>
          <CityNm>PUNTA GORDA</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33950</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>KELLY PARKER</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHoursPerWeekRt>8.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOANNE HUTCHINSON</PersonNm>
        <TitleTxt>DIR OF OPERA</TitleTxt>
        <AverageHoursPerWeekRt>50.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>30000</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JENNIFER JOHANESSEN</PersonNm>
        <TitleTxt>ACCOUNTANT</TitleTxt>
        <AverageHoursPerWeekRt>15.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DEB KLINCH</PersonNm>
        <TitleTxt>OPERATIONS M</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BECKY CLOUTIER</PersonNm>
        <TitleTxt>TRANSPORT MG</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>30000</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>449813</AllOtherContributionsAmt>
      <TotalContributionsAmt>449813</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>ADOPTION DONATIONS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>301930</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>301930</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>301930</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>2</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <FundraisingGrossIncomeAmt>28398</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>3311</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>25087</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>776832</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>301932</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>30000</TotalAmt>
        <ProgramServicesAmt>30000</ProgramServicesAmt>
      </CompCurrentOfcrDirectorsGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>6500</TotalAmt>
        <ManagementAndGeneralAmt>6500</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>3947</TotalAmt>
        <ManagementAndGeneralAmt>3947</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>7458</TotalAmt>
        <ManagementAndGeneralAmt>7458</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InsuranceGrp>
        <TotalAmt>2348</TotalAmt>
        <ManagementAndGeneralAmt>2348</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>VETERINARY CARE</Desc>
        <TotalAmt>523731</TotalAmt>
        <ProgramServicesAmt>523731</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>TRANSPORT OF DOGS</Desc>
        <TotalAmt>106854</TotalAmt>
        <ProgramServicesAmt>106854</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>FOOD, SUPPLIES, BOARDING</Desc>
        <TotalAmt>78237</TotalAmt>
        <ProgramServicesAmt>78237</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PAYPAL, STRIPE FEES</Desc>
        <TotalAmt>15249</TotalAmt>
        <ProgramServicesAmt>15249</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>11323</TotalAmt>
        <ProgramServicesAmt>10282</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1041</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>785647</TotalAmt>
        <ProgramServicesAmt>764353</ProgramServicesAmt>
        <ManagementAndGeneralAmt>21294</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>37434</BOYAmt>
        <EOYAmt>18454</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>33010</BOYAmt>
        <EOYAmt>68001</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <TotalAssetsGrp>
        <BOYAmt>70444</BOYAmt>
        <EOYAmt>86455</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>8828</BOYAmt>
        <EOYAmt>33654</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>8828</BOYAmt>
        <EOYAmt>33654</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>61616</BOYAmt>
        <EOYAmt>52801</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>61616</BOYAmt>
        <EOYAmt>52801</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>70444</BOYAmt>
        <EOYAmt>86455</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-8815</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc6">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>606259</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>863836</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>464467</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>443952</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>478211</CurrentTaxYearAmt>
        <TotalAmt>2856725</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus2YearsAmt>413701</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>326460</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>301930</CurrentTaxYearAmt>
        <TotalAmt>1042091</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>606259</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>863836</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>878168</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>770412</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>780141</CurrentTaxYearAmt>
        <TotalAmt>3898816</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>3898816</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>606259</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>863836</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>878168</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>770412</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>780141</CurrentTaxYearAmt>
        <TotalAmt>3898816</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <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="RetDoc3">
      <TotalRevEtcAuditedFinclStmtAmt>776832</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>776832</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>776832</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>785647</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>785647</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>785647</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc4">
      <FundraisingEventInformationGrp>
        <Event1Nm>PHOTO CONTEST</Event1Nm>
        <GrossReceiptsEvent1Amt>17785</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>17785</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>1610</OtherDirectExpensesEvent1Amt>
        <Event2Nm>HOLIDAY AUCTION</Event2Nm>
        <GrossReceiptsEvent2Amt>5383</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>5383</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>1701</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>1</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>5230</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>5230</GrossRevenueOtherEventsAmt>
        <GrossReceiptsTotalAmt>28398</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>28398</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>3311</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>3311</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>25087</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>WE RESCUE ABANDONED, NEGLECTED AND ABUSED DOGS AND PROVIDE THEM WITH VETERINARY CARE, FOOD, AND A SAFE PLACE TO STAY WHILE THEY RECUPERATE. WHEN THEY ARE READY FOR ADOPTION, WE PLACE THEM IN LOVING, PERMANENT HOMES. PAWS NEW ENGLAND HAS RESCUED MORE THAN 11,550 DOGS SINCE OUR ORGANIZATION WAS ESTABLISHED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>