<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-15T01:18:14-00:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>263328652</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CFO STRATEGIES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>241 BENTWOOD AVENUE</AddressLine1Txt>
        <CityNm>JOHNSTOWN</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15904</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>273608903</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MENDING HEARTS ANIMAL RESCUE INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MEND</BusinessNameControlTxt>
      <PhoneNum>8144183078</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 97</AddressLine1Txt>
        <CityNm>HOLLIDAYSBURG</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>16648</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LUANN HILLING</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <PhoneNum>8144183078</PhoneNum>
      <SignatureDt>2024-05-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>LUANN</PersonFirstNm>
        <PersonLastNm>HILLING</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>BRIAN R RIFFLE</PreparerPersonNm>
      <PTIN>P01260534</PTIN>
      <PhoneNum>8145354017</PhoneNum>
      <PreparationDt>2024-05-15</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="990EZ" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>www.mendingheartsanimalrescue.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>134430</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>30000</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>103830</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>600</MembershipDuesAmt>
      <TotalRevenueAmt>134430</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>34736</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>71742</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>27737</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>352</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>33082</OtherExpensesTotalAmt>
      <TotalExpensesAmt>167649</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-33219</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>405008</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>371789</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>333107</BOYAmt>
        <EOYAmt>306809</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>71901</BOYAmt>
        <EOYAmt>64980</EOYAmt>
      </LandAndBuildingsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>405008</BOYAmt>
        <EOYAmt>371789</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>405008</BOYAmt>
        <EOYAmt>371789</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>ANIMAL RESCUE AND PLACEMENT</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>RESCUE AND CARE OF ANIMALS AND PLACEMENT OF ANIMALS INTO HOMES. 2,096 DOGS AND 1,772 CATS HAVE BEEN ADOPTED THROUGH DECEMBER 2022. IN 2023, 100 DOGS AND 205 CATS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>157750</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>157750</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LUANN HILLING</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>010.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STACEY KISSELL</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>040.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>30960</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>LUANN HILLING</PersonNm>
        <USAddress>
          <AddressLine1Txt>197 STONEHEDGE COURT</AddressLine1Txt>
          <CityNm>HOLLIDAYSBURG</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>16648</ZIPCd>
        </USAddress>
        <PhoneNum>8144183078</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <Form720FiledInd>false</Form720FiledInd>
      <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">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>30500</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>35000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>40600</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>45600</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>30000</CurrentTaxYearAmt>
        <TotalAmt>181700</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>100667</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>128019</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>133805</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>139222</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>103830</CurrentTaxYearAmt>
        <TotalAmt>605543</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>131167</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>163019</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>174405</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>184822</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>133830</CurrentTaxYearAmt>
        <TotalAmt>787243</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>787243</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>131167</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>163019</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>174405</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>184822</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>133830</CurrentTaxYearAmt>
        <TotalAmt>787243</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </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>
    <IRS990ScheduleG documentId="990G" softwareId="23017659" softwareVersionNum="23.1.0.0"></IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Travel 2,044</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Supplies 15,538</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Telephone 3,845</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation 6,920</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Bank Fees 214</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>License 250</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Advertising 3,507</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICE SUPPLIES 764</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
