﻿<?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>2024-10-07T16:43:09-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>150614604</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WHALEN DAVEY &amp; LOONEY CPA LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>414 JAY STREET</AddressLine1Txt>
        <CityNm>OGDENSBURG</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>13669</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>571182938</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SPAY NEUTER NOW LTD</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SPAY</BusinessNameControlTxt>
      <PhoneNum>3154860094</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 802</AddressLine1Txt>
        <CityNm>CANTON</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>13617</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KEVIN T MACE</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>3153245969</PhoneNum>
      <SignatureDt>2024-10-02</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CHRISTOPHER A HERRICK CPA</PreparerPersonNm>
      <PTIN>P00231960</PTIN>
      <PhoneNum>3153931910</PhoneNum>
      <PreparationDt>2024-10-02</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.SPAYNEUTERNOW.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>55204</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>17678</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>3982</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>33544</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>22167</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>11377</GainOrLossFromSaleOfAssetsAmt>
      <TotalRevenueAmt>33037</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>35887</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>14383</OtherExpensesTotalAmt>
      <TotalExpensesAmt>50270</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-17233</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>196742</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>7602</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>187111</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>196742</BOYAmt>
        <EOYAmt>187111</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>196742</BOYAmt>
        <EOYAmt>187111</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>196742</BOYAmt>
        <EOYAmt>187111</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>EDUCATION AND CONTROL ANIMAL POPULATIONS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SPAYED AND NEUTERED HUNDREDS OF ANIMALS IN NORTHERN NEW YORK STATE</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>32522</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SPAYED AND NEUTERED HUNDREDS OF ANIMALS IN NORTHERN NEW YORK STATE</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>5910</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>38432</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEVIN T MACE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAREN SANDOVAL</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEVIN T MACE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>KEVIN T MACE</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 802</AddressLine1Txt>
          <CityNm>CANTON</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>13617</ZIPCd>
        </USAddress>
        <PhoneNum>3154860094</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="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>29398</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>23323</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>15111</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>152837</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>17678</CurrentTaxYearAmt>
        <TotalAmt>238347</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>52509</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>61310</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>24145</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>137964</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus3YearsAmt>50</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>36023</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>36073</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>81907</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>84683</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>75279</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>152837</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>17678</CurrentTaxYearAmt>
        <TotalAmt>412384</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>412384</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>2823</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1788</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1547</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1845</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3982</CurrentTaxYearAmt>
        <TotalAmt>11985</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>2823</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1788</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1547</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1845</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3982</CurrentTaxYearAmt>
        <TotalAmt>11985</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>84730</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>86471</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>76826</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>154682</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>21660</CurrentTaxYearAmt>
        <TotalAmt>424369</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.97180</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.97490</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.03000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.03000</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>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 579 OFFICE SUPPLIES 159 983 TELEPHONE 781 STATE FILING FEES 75 MILEAGE EXPENSE 629 GIFTS 4,146 CLINIC SUPPLIES &amp; EXPENSE 7,031 TOTAL 14,383</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>INCREASE IN VALUE OF INVESTMENTS 7,602 DECREASE IN VALUE OF INVESTMENTS 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>EQUIPMENT 1,463 1,463 LESS ACCUMULATED DEPRECIATION 1,463 1,463 TOTAL 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>SPAYED AND NEUTERED HUNDREDS OF ANIMALS IN NORTHERN NEW YORK STATE</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>