﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-08T11:35:50-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>871280626</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Shelden Accounting &amp; Tax Service</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1714 S Plate St</AddressLine1Txt>
        <CityNm>Kokomo</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>46902</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>200481563</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PALS FOR PAWS INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PALS</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>3147 S 400 E</AddressLine1Txt>
        <CityNm>Kokomo</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>46902</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARY H WILBORN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7654320226</PhoneNum>
      <SignatureDt>2024-09-30</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Michael Shelden</PreparerPersonNm>
      <PTIN>P00374380</PTIN>
      <PhoneNum>7654501740</PhoneNum>
      <PreparationDt>2024-10-08</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.PALSFORPAWSINC.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>145141</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>19301</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>125840</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>145141</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>114849</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>5476</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>181</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>54369</OtherExpensesTotalAmt>
      <TotalExpensesAmt>174875</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-29734</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>89734</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>1</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>60001</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>13892</BOYAmt>
        <EOYAmt>13145</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>95206</BOYAmt>
        <EOYAmt>85163</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>108</BOYAmt>
        <EOYAmt>108</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>109206</BOYAmt>
        <EOYAmt>98416</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>19472</BOYAmt>
        <EOYAmt>38415</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>89734</BOYAmt>
        <EOYAmt>60001</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>To provide services to animals</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Provided rescue, rehabilitative, neutering and adoption services for injured, abused, and unwanted animals in central Indiana.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>135125</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>135125</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARY H WILBORN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JULIE HEWITT</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERICA HUFFMAN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>true</MadeLoansToFromOfficersInd>
      <LoansToFromOfficersAmt referenceDocumentId="990L">8108</LoansToFromOfficersAmt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>MARY H WILBORN</PersonNm>
        <USAddress>
          <AddressLine1Txt>3147 S 400 E</AddressLine1Txt>
          <CityNm>Kokomo</CityNm>
          <StateAbbreviationCd>IN</StateAbbreviationCd>
          <ZIPCd>46902</ZIPCd>
        </USAddress>
        <PhoneNum>7654320226</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="990A">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>196644</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>304698</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>245332</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>153924</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>19301</CurrentTaxYearAmt>
        <TotalAmt>919899</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearAmt>125840</CurrentTaxYearAmt>
        <TotalAmt>125840</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>196644</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>304698</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>245332</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>153924</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>145141</CurrentTaxYearAmt>
        <TotalAmt>1045739</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>1045739</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>196644</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>304698</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>245332</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>153924</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>145141</CurrentTaxYearAmt>
        <TotalAmt>1045739</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99780</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <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>
    <IRS990ScheduleL documentId="990L">
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>Keith Rouse</PersonNm>
        <RelationshipWithOrgTxt>Spouse of President</RelationshipWithOrgTxt>
        <LoanPurposeTxt>To pay expenses</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>13000</OriginalPrincipalAmt>
        <BalanceDueAmt>8000</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>Mary Wilborn-Rouse</PersonNm>
        <RelationshipWithOrgTxt>President</RelationshipWithOrgTxt>
        <LoanPurposeTxt>Mistaken check</LoanPurposeTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <OriginalPrincipalAmt>108</OriginalPrincipalAmt>
        <BalanceDueAmt>108</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>false</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>false</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>8108</TotalBalanceDueAmt>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountDepreciation from 4562 10,043Animal Supplies and grooming expens 25,302Transport and auto expenses 7,367Office expenses 509Telephone, computer and internet 5,899Interest expense 2,875Insurance 550Other costs 1,110Fundraising fees 714</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other changes in net assets or fund balances Part I line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountFor Balance Sheet 1</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearLOAN RECEIVABLE 108 108</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearCredit Cards Payable 6,472 30,415Long Term Loans 13,000 8,000</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>