﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-04-14T16:33:50-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>203746583</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>TAYLOR ROTH AND COMPANY</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1580 LINCOLN ST STE 520</AddressLine1Txt>
        <CityNm>DENVER</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>802031517</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>830950002</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WESTERN BORDER COLLIE RESCUE</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WEST</BusinessNameControlTxt>
      <PhoneNum>7205264444</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 141</AddressLine1Txt>
        <CityNm>GLENROCK</CityNm>
        <StateAbbreviationCd>WY</StateAbbreviationCd>
        <ZIPCd>82637</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LORI BRYANT</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7205264444</PhoneNum>
      <SignatureDt>2025-04-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KEN ROTH</PreparerPersonNm>
      <PTIN>P01389203</PTIN>
      <PhoneNum>3038308109</PhoneNum>
      <PreparationDt>2025-04-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WBCRESCUE.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>116873</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>89293</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>16139</ProgramServiceRevenueAmt>
      <GrossSalesOfInventoryAmt>10926</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>4253</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>6673</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>515</OtherRevenueTotalAmt>
      <TotalRevenueAmt>112620</TotalRevenueAmt>
      <PrintingPublicationsPostageAmt>3848</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>62467</OtherExpensesTotalAmt>
      <TotalExpensesAmt>66315</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>46305</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>57097</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-2684</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>100718</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>52597</BOYAmt>
        <EOYAmt>100718</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>4500</BOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>57097</BOYAmt>
        <EOYAmt>100718</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>57097</BOYAmt>
        <EOYAmt>100718</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO RESCUE, REHABILITATE, AND RE-HOME BORDER COLLIES THAT HAVE BEEN ABANDONED, NEGLECTED, OR ARE NO LONGER ABLE TO REMAIN IN THEIR CURRENT HOME.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>2024 ADOPTIONS WERE DOWN FROM LAST YEAR, AS WE ARE LIMITED BY THE NUMBER OF FOSTER HOMES AVAILABLE. WE HAVE COMPLETELY REVAMPED OUR WEBSITE TO APPEAL TO THOSE INTERESTED IN BECOMING A FOSTER PARENT, AS WELL AS DESIGNING IT TO REACH A BROADER AUDIENCE AND ADD MORE "SPLASH- AND CLARITY TO THOSE LOOKING TO ADOPT A BORDER COLLIE. THE WEBSITE ENHANCEMENT FOCUSED ON IMPROVEMENTS TO THOSE USING MOBILE DEVICES. 2024 SAW GROUP TRAINING FOR OUR FOSTER FAMILIES FOCUSING ON BEST KNOWN METHODS AND SHARING EXPERIENCES WITH OTHER FOSTERS. ADDITIONALLY, WE UPDATED AND PUBLISHED A FOSTER HANDBOOK, A COMPREHENSIVE GUIDE TO OUR FOSTER POLICIES AND HELPFUL HINTS AND RESOURCES FOR THE FOSTER PARENTS. WE HAVE ALSO BEGUN A FUNDRAISING CAMPAIGN THAT CONTINUES INTO 2025 THAT HAS INCREASED OUR RESOURCES AND SERVICES. LASTLY, IN THE FINAL QUARTER OF 2024, WE BEGAN TRANSITIONING ALL OF OUR FINANCIALS INTO QUICKBOOKS, WHICH WILL SAVE TIME AND RESOURCES FROM DOING THINGS MANUALLY. THIS WAS FULLY FUNCTIONAL JANUARY 1, 2025.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>63066</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>63066</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TONYA CAIN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MELINDA STEFKO</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LORI BRYANT</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TANE TYLER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</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>LORI BRYANT</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 141</AddressLine1Txt>
          <CityNm>GLENROCK</CityNm>
          <StateAbbreviationCd>WY</StateAbbreviationCd>
          <ZIPCd>82637</ZIPCd>
        </USAddress>
        <PhoneNum>7205264444</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">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>39628</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>48485</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>48091</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>58756</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>89293</CurrentTaxYearAmt>
        <TotalAmt>284253</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>39628</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>48485</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>48091</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>58756</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>89293</CurrentTaxYearAmt>
        <TotalAmt>284253</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>13260</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>270993</PublicSupportTotal170Amt>
      <TotalSupportAmt>284253</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>58840</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.95340</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99930</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </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 8</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS 515 TOTAL 515</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE SUPPLIES 1,093 BANK/CREDIT CARD/OTHER FEES 1,010 INSURANCE 1,638 VETERINARY SERVICES 20,734 DOG FOOD &amp; SUPPLIES 4,122 TRAINING/BOARDING EXP 23,717 SPAY/NEUTER DEPOSIT REFUN 400 ALL OTHER 9,753 TOTAL 62,467</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR PERIOD ADJUSTMENT -2,684</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>PREPAID EXPENSES AND DEFERRED CHARGES 4,500 0 TOTAL 4,500 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO RESCUE, REHABILITATE, AND RE-HOME BORDER COLLIES THAT HAVE BEEN ABANDONED, NEGLECTED, OR ARE NO LONGER ABLE TO REMAIN IN THEIR CURRENT HOME.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>2024 ADOPTIONS WERE DOWN FROM LAST YEAR, AS WE ARE LIMITED BY THE NUMBER OF FOSTER HOMES AVAILABLE. WE HAVE COMPLETELY REVAMPED OUR WEBSITE TO APPEAL TO THOSE INTERESTED IN BECOMING A FOSTER PARENT, AS WELL AS DESIGNING IT TO REACH A BROADER AUDIENCE AND ADD MORE "SPLASH- AND CLARITY TO THOSE LOOKING TO ADOPT A BORDER COLLIE. THE WEBSITE ENHANCEMENT FOCUSED ON IMPROVEMENTS TO THOSE USING MOBILE DEVICES. 2024 SAW GROUP TRAINING FOR OUR FOSTER FAMILIES FOCUSING ON BEST KNOWN METHODS AND SHARING EXPERIENCES WITH OTHER FOSTERS. ADDITIONALLY, WE UPDATED AND PUBLISHED A FOSTER HANDBOOK, A COMPREHENSIVE GUIDE TO OUR FOSTER POLICIES AND HELPFUL HINTS AND RESOURCES FOR THE FOSTER PARENTS. WE HAVE ALSO BEGUN A FUNDRAISING CAMPAIGN THAT CONTINUES INTO 2025 THAT HAS INCREASED OUR RESOURCES AND SERVICES. LASTLY, IN THE FINAL QUARTER OF 2024, WE BEGAN TRANSITIONING ALL OF OUR FINANCIALS INTO QUICKBOOKS, WHICH WILL SAVE TIME AND RESOURCES FROM DOING THINGS MANUALLY. THIS WAS FULLY FUNCTIONAL JANUARY 1, 2025.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>