﻿<?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>2024-12-05T08:57:44-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>251817405</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ROBERT W MORRIS &amp; COMPANY PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 68</AddressLine1Txt>
        <CityNm>NEW BLOOMFIELD</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>170680068</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>264021472</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PERRY COUNTY ANIMAL RESCUE</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PERR</BusinessNameControlTxt>
      <PhoneNum>7175673466</PhoneNum>
      <USAddress>
        <AddressLine1Txt>507 SUGAR RUN ROAD</AddressLine1Txt>
        <CityNm>MILLERSTOWN</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>17062</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PAULA CURRENT</PersonNm>
      <PersonTitleTxt>TREASURER/DIRECTOR</PersonTitleTxt>
      <PhoneNum>7175673466</PhoneNum>
      <SignatureDt>2023-02-16</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ROBERT W MORRIS III</PreparerPersonNm>
      <PTIN>P00219126</PTIN>
      <PhoneNum>7175828135</PhoneNum>
      <PreparationDt>2024-05-02</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>101838</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>70645</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>31193</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>101838</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4300</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>7065</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>119519</OtherExpensesTotalAmt>
      <TotalExpensesAmt>130884</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-29046</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>279407</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>250361</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>125667</BOYAmt>
        <EOYAmt>58373</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>136017</BOYAmt>
        <EOYAmt>185058</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>22586</BOYAmt>
        <EOYAmt>16940</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>284270</BOYAmt>
        <EOYAmt>260371</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>4863</BOYAmt>
        <EOYAmt>10010</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>279407</BOYAmt>
        <EOYAmt>250361</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE CORE MISSION OF PCOAR IS TO SHELTER LOST AND UNWANTED ANIMALS FROM JUNIATA AND PERRY COUNTIES UNTIL A NEW HOME IS FOUND. PCOAR WILL PROMOTE RESPONSIBLE PET OWNERSHIP THROUGH SPAY/NEUTER EDUCATION, VACCINATIONS AND GENERAL PET CARE. WITH THE HELP OF VOLUNTEERS, PCOAR HAS SUCCESSFULLY FOUND HOMES FOR MANY ANIMALS AS WELL AS REUNITING LOST PETS WITH THEIR FAMILIES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE CORE MISSION OF PCOAR IS TO SHELTER LOST AND UNWANTED ANIMALS FROM JUNIATA AND PERRY COUNTIES UNTIL A NEW HOME IS FOUND. PCOAR WILL PROMOTE RESPONSIBLE PET OWNERSHIP THROUGH SPAY/NEUTER EDUCATION, VACCINATIONS AND GENERAL PET CARE. WITH THE HELP OF VOLUNTEERS, PCOAR HAS SUCCESSFULLY FOUND HOMES FOR MANY ANIMALS AS WELL AS REUNITING LOST PETS WITH THEIR FAMILIES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>130884</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>130884</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEFF CURRENT</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAULA CURRENT</PersonNm>
        <TitleTxt>TREASURER/DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAURA CURRENT</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSAN HENCH</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DOUG BEARD</PersonNm>
        <TitleTxt>MEMBER</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>
      <BooksInCareOfDetail>
        <PersonNm>PAULA CURRENT</PersonNm>
        <USAddress>
          <AddressLine1Txt>507 SUGAR RUN ROAD</AddressLine1Txt>
          <CityNm>MILLERSTOWN</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>17062</ZIPCd>
        </USAddress>
        <PhoneNum>7175673466</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="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus3YearsAmt>7400</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>56344</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>59905</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>70645</CurrentTaxYearAmt>
        <TotalAmt>194294</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>155219</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>100691</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>41111</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>35232</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>31193</CurrentTaxYearAmt>
        <TotalAmt>363446</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>155219</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>108091</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>97455</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>95137</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>101838</CurrentTaxYearAmt>
        <TotalAmt>557740</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>557740</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>155219</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>108091</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>97455</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>95137</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>101838</CurrentTaxYearAmt>
        <TotalAmt>557740</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES MARKETING 627 INSURANCE 4,763 OFFICE SUPPLIES 2,054 REPAIRS &amp; MAINTENANCE 10,657 LICENSES 326 TELEPHONE 4,594 MISC 405 TAXES 2,128 AUTO 1,544 SUPPLIES 11,947 VET 61,419 DUES 53 DEPRECIATION 19,002 TOTAL 119,519</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>VEHICLE 22,586 16,940 TOTAL 22,586 16,940</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>DISCOVER CREDIT CARD 4,863 10,010</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CORE MISSION OF PCOAR IS TO SHELTER LOST AND UNWANTED ANIMALS FROM JUNIATA AND PERRY COUNTIES UNTIL A NEW HOME IS FOUND. PCOAR WILL PROMOTE RESPONSIBLE PET OWNERSHIP THROUGH SPAY/NEUTER EDUCATION, VACCINATIONS AND GENERAL PET CARE. WITH THE HELP OF VOLUNTEERS, PCOAR HAS SUCCESSFULLY FOUND HOMES FOR MANY ANIMALS AS WELL AS REUNITING LOST PETS WITH THEIR FAMILIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CORE MISSION OF PCOAR IS TO SHELTER LOST AND UNWANTED ANIMALS FROM JUNIATA AND PERRY COUNTIES UNTIL A NEW HOME IS FOUND. PCOAR WILL PROMOTE RESPONSIBLE PET OWNERSHIP THROUGH SPAY/NEUTER EDUCATION, VACCINATIONS AND GENERAL PET CARE. WITH THE HELP OF VOLUNTEERS, PCOAR HAS SUCCESSFULLY FOUND HOMES FOR MANY ANIMALS AS WELL AS REUNITING LOST PETS WITH THEIR FAMILIES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>