<?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>2024-05-14T12:51:46-00:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>223229024</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>COWASS North America Inc</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Paul W Pouliot</InCareOfNm>
      <BusinessNameControlTxt>COWA</BusinessNameControlTxt>
      <PhoneNum>6037761090</PhoneNum>
      <USAddress>
        <AddressLine1Txt>840 Suncook Valley Road PO Box 52</AddressLine1Txt>
        <CityNm>Alton</CityNm>
        <StateAbbreviationCd>NH</StateAbbreviationCd>
        <ZIPCd>03809</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Paul W Pouliot</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>6037761090</PhoneNum>
      <SignatureDt>2024-05-13</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Paul</PersonFirstNm>
        <PersonLastNm>Pouliot</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990EZ documentId="990EZ" softwareId="23017665" softwareVersionNum="23.1.0.0">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>www.cowasuck.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>123446</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>102868</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>20527</ProgramServiceRevenueAmt>
      <OtherRevenueTotalAmt>51</OtherRevenueTotalAmt>
      <TotalRevenueAmt>123446</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>6500</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>478</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>6673</OtherExpensesTotalAmt>
      <TotalExpensesAmt>13651</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>109795</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>186964</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>8933</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>305692</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>186964</BOYAmt>
        <EOYAmt>305692</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>186964</BOYAmt>
        <EOYAmt>305692</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>186964</BOYAmt>
        <EOYAmt>305692</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Educational/Social/Religious N/A Indian Indigenous Services</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Ongoing INHCC Indigenous New Hampshire Colaborative Collective Research Educational Project and University of New Hapshire Consultation Services / Documentary Films 1720 Total Hours Pro-bono publico services</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Ongoing Community Programs - NH Public Health / NH Food Alliance / UNH SeaGrant-CoastWise CARPE Consulting Services 1840 Total Hours Pro-bono publico services</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Ongoing Government Programs and Consulting Services - NHCNNA / DOJ / NAGPRA 240 Total Hours Pro-bono publico services</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Paul W Pouliot</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>040.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Denise K Pouliot</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>040.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Gail Demers</PersonNm>
        <TitleTxt>Clerk.</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.01</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Signe Sevigny</PersonNm>
        <TitleTxt>BOD Member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Lonnie L Zajkowski</PersonNm>
        <TitleTxt>BOD Member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jefferey W Nickles</PersonNm>
        <TitleTxt>BOD Member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Robert F Pease Jr</PersonNm>
        <TitleTxt>BOD Member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.01</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>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MA</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>NH</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>VT</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>Denise K Pouliot</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>840 Suncook Valley Road</AddressLine1Txt>
          <CityNm>Alton</CityNm>
          <StateAbbreviationCd>NH</StateAbbreviationCd>
          <ZIPCd>03809</ZIPCd>
        </USAddress>
        <PhoneNum>6037761090</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <Form720FiledInd>false</Form720FiledInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <CompensationOfHghstPdCntrctGrp>
        <BusinessName referenceDocumentId="990EZ:47">
          <BusinessNameLine1Txt>Film Unbound LLC</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>197 Madison Suite 3</AddressLine1Txt>
          <CityNm>Portsmouth</CityNm>
          <StateAbbreviationCd>NH</StateAbbreviationCd>
          <ZIPCd>03801</ZIPCd>
        </USAddress>
        <ServiceTypeTxt>Documentary Film Producer</ServiceTypeTxt>
        <CompensationAmt>6500</CompensationAmt>
      </CompensationOfHghstPdCntrctGrp>
      <CompensationOfHghstPdCntrctGrp>
        <BusinessName referenceDocumentId="990EZ:47">
          <BusinessNameLine1Txt>URS Agesnts LLC</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>3675 Creastwood Parkway Suite 350</AddressLine1Txt>
          <CityNm>Duluth</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30096</ZIPCd>
        </USAddress>
        <ServiceTypeTxt>Business Services</ServiceTypeTxt>
        <CompensationAmt>303</CompensationAmt>
      </CompensationOfHghstPdCntrctGrp>
      <CompensationOfHghstPdCntrctGrp>
        <BusinessName referenceDocumentId="990EZ:47">
          <BusinessNameLine1Txt>AM Trust Financial</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>800 Superior Avenue E</AddressLine1Txt>
          <CityNm>Clevland</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44144</ZIPCd>
        </USAddress>
        <ServiceTypeTxt>Insurance</ServiceTypeTxt>
        <CompensationAmt>2399</CompensationAmt>
      </CompensationOfHghstPdCntrctGrp>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A" softwareId="23017665" softwareVersionNum="23.1.0.0">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>12782</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>35968</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>59224</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>105702</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>123395</CurrentTaxYearAmt>
        <TotalAmt>337071</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>12782</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>35968</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>59224</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>105702</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>123395</CurrentTaxYearAmt>
        <TotalAmt>337071</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearMinus4YearsAmt>618</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1126</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>28</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>1772</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>618</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1126</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>28</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>1772</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>335299</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>12782</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>35968</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>59224</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>105702</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>123395</CurrentTaxYearAmt>
        <TotalAmt>337071</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99470</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99100</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="23017665" 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>
    <IRS990ScheduleC documentId="990C" softwareId="23017665" softwareVersionNum="23.1.0.0"></IRS990ScheduleC>
    <IRS990ScheduleG documentId="990G" softwareId="23017665" softwareVersionNum="23.1.0.0">
      <EmailSolicitationsInd>X</EmailSolicitationsInd>
      <FundraiserActivityInfoGrp>
        <OrganizationBusinessName>
          <BusinessNameLine1Txt>GoFundMe Inc</BusinessNameLine1Txt>
        </OrganizationBusinessName>
        <USAddress>
          <AddressLine1Txt>855 Jefferson Avenue PO Box 1329</AddressLine1Txt>
          <CityNm>Redwood City</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>940639992</ZIPCd>
        </USAddress>
        <FundraiserControlOfFundsInd>true</FundraiserControlOfFundsInd>
      </FundraiserActivityInfoGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleL documentId="990L" softwareId="23017665" softwareVersionNum="23.1.0.0"></IRS990ScheduleL>
    <IRS990ScheduleO documentId="990O" softwareId="23017665" softwareVersionNum="23.1.0.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 8, Other Revenue</FormAndLineReferenceDesc>
        <ExplanationTxt>Event Donationsd 51</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>PayPal Fees 239</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Government Reports 160</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Software 150</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Equipment Office 4,140</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Event Expenses 1,154</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Indigenous NH Collaborative Collective INHCC 559</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Library Museum 271</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 20, Net Assets</FormAndLineReferenceDesc>
        <ExplanationTxt>Late Receipt and Expense Carry Over Adjustments 8,933</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
