﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-10-31T16:26:46-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>274035497</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SCHOUTEN &amp; SULLIVAN PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1857 PASEO SAN LUIS STE 4</AddressLine1Txt>
        <CityNm>Sierra Vista</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85635</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>860946178</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BORDER ANIMAL RESCUE INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BORD</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 3865</AddressLine1Txt>
        <CityNm>Sierra Vista</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85636</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CLAIRE PEACHEY</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>2022105409</PhoneNum>
      <SignatureDt>2025-10-26</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Peggy A Stoll</PreparerPersonNm>
      <PTIN>P00703694</PTIN>
      <PhoneNum>5204581550</PhoneNum>
      <PreparationDt>2025-10-31</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="IRS990">
      <GrossReceiptsAmt>123448</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>www.borderanimalrescue.org</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1998</FormationYr>
      <LegalDomicileStateCd>AZ</LegalDomicileStateCd>
      <ActivityOrMissionDesc>The mission of Border Animal Rescue, Inc (BAR) is the reduction of animal overpopulation through spay and neuter programs and to promote the adoption of unwanted, homeless pets by caring for them in foster homes, providing medical care, and placement in permanent homes.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>8</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>8</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>20</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>30847</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>92369</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>47879</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>19301</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>15559</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>11012</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>766</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>766</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>95051</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>123448</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>1438</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>62922</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>93188</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>62922</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>93188</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>32129</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>30260</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>316998</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>385853</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>26318</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>27531</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>290680</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>358322</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>The mission of Border Animal Rescue, Inc (BAR) is the reduction of animal overpopulation through spay and neuter programs and to promote the adoption of unwanted, homeless pets by caring for them in foster homes, providing medical care, and placement in permanent homes.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>34271</ExpenseAmt>
      <Desc>FRC/TNR (Free Roaming Cats/Trap Neuter/Return PROGRAMThe FRC/TNR program has been highly successful wherein BAR volunteers helped local residents trap and sterilize 279 free-roaming cats in 2023. When joint efforts with other animal welfare organizations are included, the total is 371 cats. All were spayed or neutered and given rabies shots, FVRCP shots, and other medical treatment as needed. Some cats found outdoors (tame cats, kittens) were adopted out through BARs foster care efforts. Feral cats were returned to their original areas after medical treatment and vaccinations. Many surgeries were made possible by a grant from the Arizona Pet-Friendly License Plate fund.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>24883</ExpenseAmt>
        <Desc>CAT AND DOG FOSTERING AND ADOPTION PROGRAMBAR volunteers fostered homeless or unwanted dogs and cats in their homes and, as a result, adopted out 4 dogs and 141 cats in 2023. Another 1 dog and 7 cats were transferred to other rescue organizations. The animals are evaluated and given medical care as needed. Animals are evaluated and given medical care as needed. Animals are socialized in a home setting to see their compatibility with other animals so they can be placed in the best possible permanent home. Adoptions are facilitated through many avenues: adoptions events, the local PetSmart adoption center, weekly newspaper ads, and postings on Petfinder.com, the BAR website, Facebook, and other social media platforms.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>23621</ExpenseAmt>
        <Desc>COMMUNITY ASSISTANCE SPAY/NEUTER PROGRAMThis program, which provides assistance to pet owners who cannot afford traditional veterinary clinic services, enabled 58 dogs and 107 cats from the community to be spayed or neutered in 2023. Spaying and neutering these pets further contributed to BARs goal of eliminating homeless dogs and cats in the community. This program was made possible by a donation from the Greater Sierra Vista Kennel Club, a grant from the Arizona Pet-Friendly License Plate fund, and contributions from many donors.</Desc>
      </ProgSrvcAccomActy3Grp>
      <TotalProgramServiceExpensesAmt>82775</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="990A">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="990D">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>0</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>false</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>8</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>8</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>true</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>true</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>AZ</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>CLAIRE PEACHEY</PersonNm>
        <PhoneNum>2022105409</PhoneNum>
        <USAddress>
          <AddressLine1Txt>10647 N STAGECOACH PASS</AddressLine1Txt>
          <CityNm>Elfrida</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>85610</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>SHELLY COON</PersonNm>
        <TitleTxt>FOSTER TNR</TitleTxt>
        <AverageHoursPerWeekRt>30.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CARMEN NEUMAN</PersonNm>
        <TitleTxt>TNR</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NOBLE JACKSON</PersonNm>
        <TitleTxt>VETERINARIAN ADVISOR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KERRY KELSO KELSO</PersonNm>
        <TitleTxt>TNR PUBLIC SPAYNEUTER COORD</TitleTxt>
        <AverageHoursPerWeekRt>35.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARY ANNE BEHNKE</PersonNm>
        <TitleTxt>TNR FOOD PROGRAM COORDINATOR</TitleTxt>
        <AverageHoursPerWeekRt>20.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID H KELSO</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>60.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STEVE NEUMAN</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CLAIRE PEACHEY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>60.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <FundraisingAmt>6910</FundraisingAmt>
      <GovernmentGrantsAmt>22830</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>62629</AllOtherContributionsAmt>
      <TotalContributionsAmt>92369</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>FOSTERINGADOPTION</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>11096</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>11096</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>FRCTNR</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>1970</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1970</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>COMMUNITY ASSIST SN</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>6235</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>6235</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>19301</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>11012</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>11012</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <ContriRptFundraisingEventAmt>6910</ContriRptFundraisingEventAmt>
      <OtherRevenueMiscGrp>
        <Desc>CASH BACK CC REWARDS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>766</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>766</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>766</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>123448</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>31079</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </TotalRevenueGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>1318</TotalAmt>
        <ManagementAndGeneralAmt>1318</ManagementAndGeneralAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>900</TotalAmt>
        <ManagementAndGeneralAmt>900</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>2697</TotalAmt>
        <ManagementAndGeneralAmt>2697</ManagementAndGeneralAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>2311</TotalAmt>
        <ManagementAndGeneralAmt>873</ManagementAndGeneralAmt>
        <FundraisingAmt>1438</FundraisingAmt>
      </FeesForServicesOtherGrp>
      <InsuranceGrp>
        <TotalAmt>3187</TotalAmt>
        <ManagementAndGeneralAmt>3187</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>Vet Services</Desc>
        <TotalAmt>15346</TotalAmt>
        <ProgramServicesAmt>15346</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Vacines and Medicine</Desc>
        <TotalAmt>20622</TotalAmt>
        <ProgramServicesAmt>20622</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Pet Food and Supplies</Desc>
        <TotalAmt>5309</TotalAmt>
        <ProgramServicesAmt>5309</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Spay Neuter Animal Welfare</Desc>
        <TotalAmt>41498</TotalAmt>
        <ProgramServicesAmt>41498</ProgramServicesAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>93188</TotalAmt>
        <ProgramServicesAmt>82775</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8975</ManagementAndGeneralAmt>
        <FundraisingAmt>1438</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>82434</BOYAmt>
        <EOYAmt>114209</EOYAmt>
      </CashNonInterestBearingGrp>
      <LandBldgEquipCostOrOtherBssAmt>10000</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipBasisNetGrp>
        <EOYAmt>10000</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>234564</BOYAmt>
        <EOYAmt>261644</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <TotalAssetsGrp>
        <BOYAmt>316998</BOYAmt>
        <EOYAmt>385853</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>8818</BOYAmt>
        <EOYAmt>2861</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>17500</BOYAmt>
        <EOYAmt>24670</EOYAmt>
      </DeferredRevenueGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>26318</BOYAmt>
        <EOYAmt>27531</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>87016</BOYAmt>
        <EOYAmt>154658</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>203664</BOYAmt>
        <EOYAmt>203664</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>290680</BOYAmt>
        <EOYAmt>358322</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>316998</BOYAmt>
        <EOYAmt>385853</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>30260</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>27383</NetUnrlzdGainsLossesInvstAmt>
      <PriorPeriodAdjustmentsAmt>-1</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>10000</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="990A">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>54438</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>17285</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>39345</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>22977</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>41830</CurrentTaxYearAmt>
        <TotalAmt>175875</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>54438</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>17285</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>39345</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>22977</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>41830</CurrentTaxYearAmt>
        <TotalAmt>175875</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>175875</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>13875</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4614</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>17018</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>15165</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>11012</CurrentTaxYearAmt>
        <TotalAmt>61684</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus2YearsAmt>1142</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>1142</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>238701</TotalSupportAmt>
      <PublicSupportCY170Pct>0.73680</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.73230</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="990D">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>10000</OtherCostOrOtherBasisAmt>
        <BookValueAmt>10000</BookValueAmt>
      </LandGrp>
      <TotalBookValueLandBuildingsAmt>10000</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Officer directors etc family relationship Part VI line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Married Couple: David and Kerry KelsoMarried Couple: Steve and Carmen Neuman</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Member election for additional members Part VI line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>All members are on the Board of Directors. Members of the Board of Directors nominate and the Board votes to appoint members of the Board of Directors, which is the governing body for Border Animal Rescue, Inc.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>The Officers or Board of Directors for Border Animal Rescue did reviewed the tax return before the final extension filing date.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Officer director etc mailing address Part VI line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>There are 8 Officers and Directors for the 2023 tax year with are the voting members and 20 volunteers. The VP during 2023 is Steve Neuman who was a Director the previous years.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The board reviews the conflict of interest policy compliance annually.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The board reviews the governing documents and will make them available to the public upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Explanation of other changes in net assets or fund balances Part XI line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>Alice Downs Trust is donor restricted with funds maintained in the investment accounts. None of the funds were transferred and used during 2023.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>