TY 2022 Form 990

- TIN:

Form990

Department of the TreasuryInternal Revenue Service

Return of Organization Exempt From Income Tax

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

Do not enter social security numbers on this form as it may be made public.

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

A For the 2021 calendar year, or tax year beginning 10-01-2022 , and ending 09-30-2023

BCheck if applicable: Address change Name change Initial return Final return/terminated Amended return Application pending

CName of organization
BEST FRIENDS ANIMAL SOCIETY

Doing business as

Number and street (or P.O. box if mail is not delivered to street address)
5001 ANGEL CANYON ROAD

Room/suite

City or town, state or province, country, and ZIP or foreign postal code
KANAB, UT84741

D Employer identification number

23-7147797

E Telephone number

G Gross receipts $ 188,566,410

F Name and address of principal officer:
JULIANNE CASTLE
5001 ANGEL CANYON ROAD
KANAB,UT84741

Tax-exempt status: 501(c)(3) 501(c) ( ) LeftBullet

(insert no.) 4947(a)(1) or 527

Website:

WWW.BESTFRIENDS.ORG

H(a)

Is this a group return for
subordinates? Yes No

H(b)

Are all subordinates
included?

Yes No

If "No," attach a list. See instructions.

H(c)

Group exemption number MediumBullet

K Form of organization: Corporation Trust Association Other MediumBullet

L Year of formation: 1984

M State of legal domicile: UT

Part I

Summary

1	Briefly describe the organization’s mission or most significant activities: TO BRING ABOUT A TIME WHEN THERE ARE NO MORE HOMELESS PETS.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	12
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	7
5	Total number of individuals employed in calendar year 2021 (Part V, line 2a) ......	5	1,034
6	Total number of volunteers (estimate if necessary) .............	6	12,080
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	-286,910
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	136,989,679	168,997,308
9	Program service revenue (Part VIII, line 2g) .........	1,451,180	884,576
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	2,048,565	3,909,922
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	998,754	-299,823
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	141,488,178	173,491,983
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	7,838,590	13,647,737
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	68,207,587	78,848,434
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	423,834	905,599
b	Total fundraising expenses (Part IX, column (D), line 25) 26,691,679
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	47,055,344	54,737,828
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	123,525,355	148,139,598
19	Revenue less expenses. Subtract line 18 from line 12.......	17,962,823	25,352,385
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	178,197,428	216,306,392
21	Total liabilities (Part X, line 26).............	57,302,310	64,300,826
22	Net assets or fund balances. Subtract line 21 from line 20.....	120,895,118	152,005,566

Part II

Signature Block

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.

Sign Here

	Signature of officer	Date

	Type or print name and title

Paid Preparer Use Only

Print/Type preparer's name

Preparer's signature

Date

Check if
self-employed

PTIN

Firm's name MediumBullet

Firm's EIN MediumBullet

Firm's address MediumBullet

Phone no.

May the IRS discuss this return with the preparer shown above? (see instructions) ..........YesNo

For Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 11282Y Form 990 (2021)

Form 990 (2021)

Page 2

Part III

Statement of Program Service Accomplishments

Check if Schedule O contains a response or note to any line in this Part III..............

Briefly describe the organization’s mission: TO BRING ABOUT A TIME WHEN THERE ARE NO MORE HOMELESS PETS. WE DO THIS BY DEMONSTRATING AND PROMOTING EXEMPLARY ANIMAL CARE AND BUILDING COMMUNITY PROGRAMS AND PARTNERSHIPS.

Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ..................... Yes No

If "Yes," describe these new services on Schedule O.

Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ........................... Yes No

If "Yes," describe these changes on Schedule O.

Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.


4a	(Code: ) (Expenses $ 33,258,364 including grants of $ 335,823 ) (Revenue $ 1,054,248 )
	ANIMAL CARE ACTIVITIES (SANCTUARY) - SEE SCHEDULE O

4b	(Code: ) (Expenses $ 74,980,761 including grants of $ 13,299,441 ) (Revenue $ 570,139 )
	INITIATIVES, PROGRAM CITIES, EMERGENCY RESPONSE, NETWORK PARTNERS AND OTHER NATIONAL OUTREACH - SEE SCHEDULE O

4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses108,239,125

Form 990 (2021)

Page 3

Part IV

Checklist of Required Schedules

Yes

Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A Click to see attachment

List of Attached Documents:

// Content

.....................

Yes

Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment

List of Attached Documents:

// Content

...

Yes

Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I Click to see attachment

List of Attached Documents:

// Content

.............

Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II Click to see attachment

List of Attached Documents:

// Content

.........

Yes

Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III Click to see attachment

List of Attached Documents:

// Content

Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I Click to see attachment

List of Attached Documents:

// Content

.........................

Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II Click to see attachment

List of Attached Documents:

// Content

....

Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part III Click to see attachment

List of Attached Documents:

// Content

..............

Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV Click to see attachment

List of Attached Documents:

// Content

..............

Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......

Yes

If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.

Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment

List of Attached Documents:

// Content

...................

11a

Yes

Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII Click to see attachment

List of Attached Documents:

// Content

.......

11b

Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII Click to see attachment

List of Attached Documents:

// Content

.......

11c

Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX Click to see attachment

List of Attached Documents:

// Content

............

11d

Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X Click to see attachment

List of Attached Documents:

// Content

11e

Yes

Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X Click to see attachment

List of Attached Documents:

// Content

11f

Yes

12a

Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII Click to see attachment

List of Attached Documents:

// Content

......................

12a

Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment

List of Attached Documents:

// Content

12b

Yes

Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E

14a

Did the organization maintain an office, employees, or agents outside of the United States? .....

14a

Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........

14b

Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....

Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...

Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. .... Click to see attachment

List of Attached Documents:

// Content

Yes

Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............ Click to see attachment

List of Attached Documents:

// Content

Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III................... Click to see attachment

List of Attached Documents:

// Content

20a

Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....

20a

If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?

20b

Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II..... Click to see attachment

List of Attached Documents:

// Content

Yes

Form 990 (2021)

Page 4

Part IV

Checklist of Required Schedules (continued)

Yes

Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........ Click to see attachment

List of Attached Documents:

// Content

Yes

Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment

List of Attached Documents:

// Content

Yes

24a

Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............

24a

Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...

24b

Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............

24c

Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...

24d

25a

Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I .... Click to see attachment

List of Attached Documents:

// Content

25a

Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I....................... Click to see attachment

List of Attached Documents:

// Content

25b

Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II Click to see attachment

List of Attached Documents:

// Content

...........

Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?

If "Yes," complete

Schedule L, Part III Click to see attachment

List of Attached Documents:

// Content

.........................

Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):

A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV...................... Click to see attachment

List of Attached Documents:

// Content

28a

Yes

A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV..... Click to see attachment

List of Attached Documents:

// Content

28b

Yes

A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................

28c

Yes

Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M.. Click to see attachment

List of Attached Documents:

// Content

Yes

Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M ................. Click to see attachment

List of Attached Documents:

// Content

Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I

Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................

Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............ Click to see attachment

List of Attached Documents:

// Content

Yes

Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1......................... Click to see attachment

List of Attached Documents:

// Content

Yes

35a

Did the organization have a controlled entity within the meaning of section 512(b)(13)?

35a

Yes

If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ... Click to see attachment

List of Attached Documents:

// Content

35b

Yes

Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment

List of Attached Documents:

// Content

Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI Click to see attachment

List of Attached Documents:

// Content

Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............

Yes

Part V

Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........

Yes

Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..

Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .

Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................

Yes

Form 990 (2021)

Page 5

Part V

Statements Regarding Other IRS Filings and Tax Compliance (continued)

Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................

1,034

If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file. See instructions.

Yes

Did the organization have unrelated business gross income of $1,000 or more during the year?...

Yes

If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...

Yes

At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..

Yes

If "Yes," enter the name of the foreign country: MediumBullet

VI , CJ
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).

Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..

Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?

If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............

Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...

If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................

Organizations that may receive deductible contributions under section 170(c).

Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................

Yes

If "Yes," did the organization notify the donor of the value of the goods or services provided? .....

Yes

Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................

Yes

If "Yes," indicate the number of Forms 8282 filed during the year ....

Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?

Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..

If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................

Yes

If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................

Yes

Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........

Sponsoring organizations maintaining donor advised funds.

Did the sponsoring organization make any taxable distributions under section 4966?........

Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...

Section 501(c)(7) organizations. Enter:

Initiation fees and capital contributions included on Part VIII, line 12 ...

10a

Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities

10b

Section 501(c)(12) organizations. Enter:

Gross income from members or shareholders .........

11a

Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........

11b

12a

Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?

12a

If "Yes," enter the amount of tax-exempt interest received or accrued during the year.

12b

Section 501(c)(29) qualified nonprofit health insurance issuers.

Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.

13a

Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....

13b

Enter the amount of reserves on hand ............

13c

14a

Did the organization receive any payments for indoor tanning services during the tax year?.....

14a

If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..

14b

Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.

Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.

Section 501(c)(21) organizations. Did the trust, any disqualified person, or mine operator engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.

Form 990 (2021)

Page 6

Part VI

Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.

Check if Schedule O contains a response or note to any line in this Part VI..............

Section A. Governing Body and Management

Yes

Enter the number of voting members of the governing body at the end of the tax year

If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.

Enter the number of voting members included in line 1a, above, who are independent

Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................

Yes

Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .

Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .

Did the organization become aware during the year of a significant diversion of the organization’s assets? .

Did the organization have members or stockholders? ................

Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................

Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................

Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:

The governing body? .......................

Yes

Each committee with authority to act on behalf of the governing body? ............

Yes

Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......

Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)

Yes

10a

Did the organization have local chapters, branches, or affiliates? ............

10a

If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?

10b

11a

Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................

11a

Yes

Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....

12a

Did the organization have a written conflict of interest policy? If "No," go to line 13.......

12a

Yes

Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................

12b

Yes

Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................

12c

Yes

Did the organization have a written whistleblower policy? ...............

Yes

Did the organization have a written document retention and destruction policy? .........

Yes

Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?

The organization’s CEO, Executive Director, or top management official ...........

15a

Yes

Other officers or key employees of the organization ................

15b

Yes

If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.

16a

Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................

16a

If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............

16b

Section C. Disclosure

List the states with which a copy of this Form 990 is required to be filed MediumBullet

AL , AK , AR , CA , CT , DC , GA , HI , IL , KS , KY , MD , MA , MI , MN , MS , NH , NJ , NM , NY , OK , OR , PA , RI , SC , TN , VA , WV , WI

Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.

Own website Another's website Upon request Other (explain in Schedule O)

Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.

State the name, address, and telephone number of the person who possesses the organization's books and records:
MediumBullet

STEPHEN HOWELL CHIEF OPERATING OFFICER5001 ANGEL CANYON ROAD KANAB,UT84741 (435) 644-2001

Form 990 (2021)

Page 7

Part VII

Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors

Check if Schedule O contains a response or note to any line in this Part VII..............

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet

List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."

List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the
organization and any related organizations.

List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.

Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)		(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(1) ABIGAIL JONES...................................................................... BOARD VICE-CHAIR	1.00 .................	X		0	0	0
(2) LYNN FLANDERS...................................................................... BOARD TREASURER	1.00 .................	X		0	0	0
(3) MICARL HILL...................................................................... BOARD MEMBER	1.00 .................	X		0	0	0
(4) OKE MUELLER...................................................................... BOARD MEMBER	1.00 .................	X		0	0	0
(5) LONA WILLIAMS...................................................................... BOARD MEMBER	1.00 .................	X		0	0	0
(6) DENISE CLARK...................................................................... BOARD MEMBER	1.00 .................	X		0	0	0
(7) JOSEPH ANGELO...................................................................... BOARD MEMBER	1.00 .................	X		0	0	0
(8) GREGORY CASTLE...................................................................... BOARD MEMBER / CEO EMERITUS	40.00 .................	X		220,092	0	9,072
(9) ALFRED BATTISTA...................................................................... BOARD CHAIR INTERNAL CONSULTANT	40.00 .................	X		187,987	0	9,072
(10) BERNADETTE MEJIA...................................................................... DIRECTOR OF PRINCIPAL GIFTS	40.00 .................	X		172,867	0	9,072
(11) CYRUS MEJIA...................................................................... INTERNAL CONSULTANT	40.00 .................	X		88,888	0	0
(12) STEPHEN HOWELL...................................................................... CFO AND COO	40.00 .................		X	421,962	0	13,248
(13) SUSAN CITRO...................................................................... CHIEF EXPERIENCE OFFICER	40.00 .................		X	281,501	0	18,136
(14) JULIANNE CASTLE...................................................................... CHIEF EXECUTIVE OFFICER	40.00 .................		X	527,705	0	9,072
(15) VALERIE DORIAN...................................................................... CHIEF DEVELOPMENT OFFICER	40.00 .................		X	258,804	0	12,096
(16) GRETA PALMER...................................................................... CHIEF BRAND & COMMUNICATIONS	40.00 .................		X	210,913	0	9,072
(17) JUDAH BATTISTA...................................................................... CHIEF SANCTUARY OFFICER	40.00 .................		X	218,349	0	10,136

Form 990 (2021)

Page 8

Part VII

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)				(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(18) HOLLY SIZEMORE........................................................................ CHIEF MISSIONS OFFICER	40.00 .......................	X			222,946	0	9,144
(19) MARC PERALTA........................................................................ CHIEF PROGRAM OFFICER	40.00 .......................	X			210,699	0	11,136
(20) AMY STARNES........................................................................ CHIEF INNOVATION OFFICER	40.00 .......................	X			193,363	0	11,280
(21) ELISE TRAUB........................................................................ CHIEF EXTERNAL AFFAIRS OFFICER & CHIEF OF STAFF	40.00 .......................	X			215,061	0	8,648
(22) KAREN GALLARDO........................................................................ SR. DIRECTOR - MAJOR & PLANNED GIVING	40.00 .......................		X		260,012	0	9,144
(23) REBECCA HUSS........................................................................ GENERAL COUNSEL	40.00 .......................		X		201,538	0	9,051
(24) ERIKA ARNOLD........................................................................ DIRECTOR - PROCESS EXCELLENCE	40.00 .......................		X		187,585	0	7,200
(25) JOSE OCANO........................................................................ SR. DIRECTOR - TALENT & CULTURE	40.00 .......................		X		178,995	0	4,266
(26) TARA TIMPSON........................................................................ STAFF VETERINARIAN	40.00 .......................			X	182,000	0	0

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	4,441,267	0	168,845

Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization MediumBullet

125

Yes

Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............

Yes

For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................

Yes

Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........

Section B. Independent Contractors

Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.

(A) Name and business address	(B) Description of services	(C) Compensation
SMITH-SCOTT PROPERTIES LTD 1933 WALLENBERG DR FORT COLLINS,CO80526	RENT	268,376
CASANOVA PUBLICIDAD LLC 3337 SUSAN ST 200 COSTA MESA,CA92626	ADVERTISING AND PROMOTION	248,744
MICHAEL & CHRISTINE HOWARTH 4880 S ALTANTA RD SE ATLANTA,GA30339	RENT	145,471


2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 3

Form 990 (2021)

Page 9

Part VIII

Statement of Revenue

Check if Schedule O contains a response or note to any line in this Part VIII.............

(A)
Total revenue

(B)
Related or
exempt
function
revenue

(D)
Revenue
excluded from
tax under sections
512 - 514

1a	Federated campaigns..		1a	210,970
b	Membership dues..		1b
c	Fundraising events..		1c	23,936
d	Related organizations		1d
e	Government grants (contributions)		1e	86,802

f	All other contributions, gifts, grants, and similar amounts not included above		1f	168,675,600

g	Noncash contributions included in lines 1a - 1f:$		1g	3,440,392

h Total. Add lines 1a-1f.......		168,997,308

		Business Code
2a	CLINIC REVENUE	541900	492,726	492,726
b	PROGRAM EVENTS	901101	391,850	391,850
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		884,576

3 Investment income (including dividends, interest, and othersimilar amounts) ......			885,663	885,663
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........			25,213	25,213
		(ii) Personal	(i) Real
6a	Gross rents		1,951,197	6a
b	Less: rental expenses		2,683,597	6b
c	Rental income or (loss)		-732,400	6c
d	Net rental income or (loss).......			-732,400	-378,327	-354,364	291
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory	1,991,747	12,006,424	7a
b	Less: cost or other basis and sales expenses	296,194	10,677,718	7b
c	Gain or (loss)	1,695,553	1,328,706	7c
d	Net gain or (loss).........			3,024,259	3,024,259
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a	1,535,844
b	Less: cost of goods sold ..		10b	1,416,918
c	Net income or (loss) from sales of inventory..			118,926	72,332	46,594
Business Code			Miscellaneous Revenue
11a	CAFETERIA		722514	147,805	147,805
b	ANGELS REST		812900	94,907	94,907
c	MAGAZINE ADVERTISING		541800	45,726	24,866	20,860
d	All other revenue ....
e	Total. Add lines 11a–11d ......			288,438
12	Total revenue. See instructions.....			173,491,983	4,781,294	-286,910	291

Form 990 (2021)

Page 10

Part IX

Statement of Functional Expenses

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............

Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.		(A) Total expenses	(B) Program service expenses	(C) Management and general expenses	(D) Fundraising expenses

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	13,600,692	13,600,692
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	47,045	47,045
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	3,984,722	1,128,638	1,853,115	1,002,969
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	58,934,379	46,776,834	2,746,735	9,410,810
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	2,276,562	1,914,624	79,983	281,955
9	Other employee benefits .......	9,129,792	7,351,779	670,224	1,107,789
10	Payroll taxes ...........	4,522,979	3,445,726	405,764	671,489
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	205,877	77	205,800
c	Accounting ...........
d	Lobbying ...........	715,292	715,292
e	Professional fundraising services. See Part IV, line 17	905,599			905,599
f	Investment management fees ......	560,863		560,863
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	4,584,892	3,074,275	1,427,220	83,397
12	Advertising and promotion ....	5,717,882	1,727,748	9,963	3,980,171
13	Office expenses .......	1,011,434	274,830	723,253	13,351
14	Information technology ......	4,640,794	3,403,334	534,623	702,837
15	Royalties ..
16	Occupancy ...........	3,964,498	3,747,449	137,119	79,930
17	Travel ............	4,029,482	3,218,901	225,396	585,185
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	2,008,292	1,962,981	8,841	36,470
20	Interest ...........	1,181,354	-4,381	1,167,376	18,359
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	2,371,236	2,130,978	216,783	23,475
23	Insurance ...	2,252,450	992,624	1,241,332	18,494
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	ANIMAL FOOD MEDICAL SUP	8,969,777	8,969,777
b	PRINTING	6,573,738	1,515,754	255,244	4,802,740
c	POSTAGE AND SHIPPING	4,030,864	1,083,925	8,351	2,938,588
d	MISCELLANEOUS	1,919,103	1,160,223	730,809	28,071
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	148,139,598	108,239,125	13,208,794	26,691,679
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).	2,663,099	1,148,440	0	1,514,659

Form 990 (2021)

Page 11

Part X

Balance Sheet

Check if Schedule O contains a response or note to any line in this Part IX..............

				(A) Beginning of year		(B) End of year

1	Cash–non-interest-bearing ........			2,228,141	1	3,156,862
2	Savings and temporary cash investments .........			4,742,603	2
3	Pledges and grants receivable, net ......			7,079,764	3	22,598,337
4	Accounts receivable, net .............			217,117	4	504,606
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............			928,955	8	1,026,385
9	Prepaid expenses and deferred charges ......			3,548,339	9	4,095,420
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	119,963,533
b	Less: accumulated depreciation	10b	30,069,852	69,552,935	10c	89,893,681
11	Investments—publicly traded securities .			83,726,800	11	88,782,308
12	Investments—other securities. See Part IV, line 11 .....			2,520,972	12	2,645,529
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			3,651,802	15	3,603,264
16	Total assets. Add lines 1 through 15 (must equal line 33)...			178,197,428	16	216,306,392

17	Accounts payable and accrued expenses .....	13,426,094	17	20,777,522
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..	39,965,376	23	37,385,776
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	3,910,840	25	6,137,528
26	Total liabilities. Add lines 17 through 25..	57,302,310	26	64,300,826

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	84,425,535	27	116,039,779
28	Net assets with donor restrictions ...........	36,469,583	28	35,965,787
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	120,895,118	32	152,005,566
33	Total liabilities and net assets/fund balances ........	178,197,428	33	216,306,392

Form 990 (2021)

Page 12

Part XI

Reconcilliation of Net Assets

Check if Schedule O contains a response or note to any line in this Part XI..............

Total revenue (must equal Part VIII, column (A), line 12) ............

173,491,983

Total expenses (must equal Part IX, column (A), line 25) ............

148,139,598

Revenue less expenses. Subtract line 2 from line 1 ..............

25,352,385

Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..

120,895,118

Net unrealized gains (losses) on investments ...............

4,827,157

Donated services and use of facilities .................

Investment expenses .....................

Prior period adjustments .....................

Other changes in net assets or fund balances (explain in Schedule O) ........

930,906

Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))

152,005,566

Part XII

Financial Statements and Reporting

Check if Schedule O contains a response or note to any line in this Part XII.............

Yes

Accounting method used to prepare the Form 990: Cash Accrual Other
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.

Were the organization’s financial statements compiled or reviewed by an independent accountant?

If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:

Separate basis Consolidated basis Both consolidated and separate basis

Were the organization’s financial statements audited by an independent accountant?

Yes

If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:

Separate basis Consolidated basis Both consolidated and separate basis

If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?

Yes

If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.

As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?

If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.

Form 990 (2021)

Additional Data

Software ID:
Software Version:

Form 990, Special Condition Description:

Special Condition Description

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2022

Open to Public
Inspection

Name of the organization

BEST FRIENDS ANIMAL SOCIETY

Employer identification number

23-7147797

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2022

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2018	(b) 2019	(c) 2020	(d) 2021	(e) 2022	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..	95,305,864	103,580,343	120,675,384	136,989,679	168,997,308	625,548,578
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3	95,305,864	103,580,343	120,675,384	136,989,679	168,997,308	625,548,578
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..						967,374
6	Public support. Subtract line 5 from line 4.						624,581,204

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2018	(b) 2019	(c) 2020	(d) 2021	(e) 2022	(f) Total
7	Amounts from line 4..	95,305,864	103,580,343	120,675,384	136,989,679	168,997,308	625,548,578
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...	2,895,636	168,709	1,933,664	3,020,436	297,402	8,315,847
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..	246,157	259,345	271,840	321,719	288,438	1,387,499
11	Total support. Add lines 7 through 10						635,251,924

Gross receipts from related activities, etc. (see instructions) ..................

7,428,655

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2022 (line 6, column (f) divided by line 11, column (f)) .........

98.320 %

Public support percentage for 2020 Schedule A, Part II, line 14 ...............

97.920 %

16a

33 1/3% support test—2022. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2021. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2021. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2022

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2018	(b) 2019	(c) 2020	(d) 2021	(e) 2022	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge
6	Total. Add lines 1 through 5
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c	Add lines 7a and 7b..
8	Public support. (Subtract line 7c from line 6.)

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2018	(b) 2019	(c) 2020	(d) 2021	(e) 2022	(f) Total
9	Amounts from line 6...
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..
13	Total support. (Add lines 9, 10c, 11, and 12.)..

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2022 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2021 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2022 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2021 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests-2022. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3% support tests—2021. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2022

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2022

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2022

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by 0.035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2022

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes	1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity	2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations	3
4 Amounts paid to acquire exempt-use assets	4
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)	5
6 Other distributions (describe in Part VI). See instructions	6
7Total annual distributions. Add lines 1 through 6.	7
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	8
9 Distributable amount for 2022 from Section C, line 6	9
10 Line 8 amount divided by Line 9 amount	10

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2022	(iii) Distributable Amount for 2022
1 Distributable amount for 2022 from Section C, line 6
2 Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2022:
a From 2017.......
b From 2018.......
c From 2019.......
d From 2020.......
e From 2021.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2022 distributable amount
i Carryover from 2017 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2022 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2022 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2023. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2018.....
b Excess from 2019.....
c Excess from 2020.....
d Excess from 2021.....
e Excess from 2022.....

Schedule A (Form 990) (2022)

Schedule A (Form 990) 2022

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation
SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:	CAFETERIA - 2018 AMOUNT: $ 178,807. 2019 AMOUNT: $ 83,652. 2020 AMOUNT: $ 89,163. 2021 AMOUNT: $ 101,402. 2022 AMOUNT: $ 147,805. ADVERTISING - 2019 AMOUNT: $ 123,430. 2020 AMOUNT: $ 93,897. 2021 AMOUNT: $ 116,958. 2022 AMOUNT: $ 45,726. ANGELS REST - 2018 AMOUNT: $ 67,350. 2019 AMOUNT: $ 52,263. 2020 AMOUNT: $ 88,780. 2021 AMOUNT: $ 103,359. 2022 AMOUNT: $ 94,907.
SCHEDULE A PART II SECTION B LINE 10	CAFETERIA & VENDING INCOME $147,805 ADVERTISING $45,726 ANGELS REST $94,907

Schedule A (Form 990) 2022

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2022

Name of the organization

BEST FRIENDS ANIMAL SOCIETY

Employer identification number

23-7147797

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Arrow Bullet

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (2022)

Schedule B (Form 990) (2022) Page 2

Name of organization BEST FRIENDS ANIMAL SOCIETY

Part I Contributors	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (2022)

Schedule B (Form 990) (2022)

Page 3

Name of organization BEST FRIENDS ANIMAL SOCIETY		Employer identification number 23-7147797

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (2022)

Schedule B (Form 990) (2022)

Page 4


Name of organization BEST FRIENDS ANIMAL SOCIETY			Employer identification number 23-7147797
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (2022)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service

Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

SchCMd Bullet

Complete if the organization is described below. SchCMd Bullet

Attach to Form 990 or Form 990-EZ.
SchCMd Bullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet

Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet

Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet

Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet

Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet

Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet

Section 501(c)(4), (5), or (6) organizations: Complete Part III.

Name of the organization

BEST FRIENDS ANIMAL SOCIETY

Employer identification number

23-7147797

Part I-A

Complete if the organization is exempt under section 501(c) or is a section 527 organization.

Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

Political campaign activity expenditures. See instructions .................................................................... SchCMd Bullet

Volunteer hours for political campaign activities. See instructions ..................................................................

Part I-B

Complete if the organization is exempt under section 501(c)(3).

Enter the amount of any excise tax incurred by the organization under section 4955 ................................ SchCMd Bullet

Enter the amount of any excise tax incurred by organization managers under section 4955 ....................... SchCMd Bullet

If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................

Yes No

Was a correction made? ......................................................................................................................

Yes No

If "Yes," describe in Part IV.

Part I-C

Complete if the organization is exempt under section 501(c), except section 501(c)(3).

Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... SchCMd Bullet

Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................ SchCMd Bullet

Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b........... SchCMd Bullet

Did the filing organization file Form 1120-POL for this year? ...................................................................

Yes No

Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.

(a) Name	(b) Address	(c) EIN	(d) Amount paid from filing organization's funds. If none, enter -0-.	(e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6

For Paperwork Reduction Act Notice, see the instructions for Form 990.

Cat. No. 50084S

Schedule C (Form 990) 2021

Page 2

Part II-A

Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).

A Check SchCMd Bullet

if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures).
B Check SchCMd Bullet

if the filing organization checked box A and "limited control" provisions apply.

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(a) Filing organization's totals	(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................	20,865
b	Total lobbying expenditures to influence a legislative body (direct lobbying) ........................	639,400
c	Total lobbying expenditures (add lines 1a and 1b) ............................................................	660,265
d	Other exempt purpose expenditures ...............................................................................	147,479,333
e	Total exempt purpose expenditures (add lines 1c and 1d) ..................................................	148,139,598
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.	1,000,000
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................................................	250,000
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................	0
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................	0
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ...................................................................................................................		Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2018	(b) 2019	(c) 2020	(d) 2021	(e) Total

2a	Lobbying nontaxable amount	1,000,000	1,000,000	1,000,000	1,000,000	4,000,000

b	Lobbying ceiling amount (150% of line 2a, column(e))					6,000,000

c	Total lobbying expenditures	146,947	335,764	355,245	660,265	1,498,221

d	Grassroots nontaxable amount	250,000	250,000	250,000	250,000	1,000,000

e	Grassroots ceiling amount (150% of line 2d, column (e))					1,500,000

f	Grassroots lobbying expenditures	4,382	3,697	4,484	20,865	33,428

Schedule C (Form 990) 2021

Page 3

Part II-B

Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).

For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.

(a)

Yes|No

(b)

Amount

During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:

Volunteers? ...........................................................................................................

Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........

Media advertisements? ...................................................................................................

Mailings to members, legislators, or the public? .............................................................................

Publications, or published or broadcast statements? ...........................................................

Grants to other organizations for lobbying purposes? ..........................................................

Direct contact with legislators, their staffs, government officials, or a legislative body? .......................

Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................

Other activities? ...................................................................................................................

Total. Add lines 1c through 1i ....................................................................................................

Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....

If "Yes," enter the amount of any tax incurred under section 4912 ...........................................

If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................

If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................

Part III-A

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).

Yes

Were substantially all (90% or more) dues received nondeductible by members? ...............................................

Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................

Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................

Part III-B

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."

Dues, assessments and similar amounts from members ......................................................................

Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).

Current year .............................................................................................................................

Carryover from last year ............................................................................................................

Total ...........................................................................................................................................

Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .

If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................

Taxable amount of lobbying and political expenditures. See Instructions .........................................

Part IV

Supplemental Information

Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.

Return Reference	Explanation

Schedule C (Form 990) 2021

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet

Attach to Form 990.
SchDMd Bullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization

BEST FRIENDS ANIMAL SOCIETY

Employer identification number

23-7147797

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... SchDMd Bullet

(ii)

Assets included in Form 990, Part X ............................... SchDMd Bullet

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2021

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....	20,283,174	22,813,729	19,111,419	18,792,869	24,599,801
b	Contributions ...	81,141	580,617	1,241,709	545,544	1,683,381
c	Net investment earnings, gains, and losses	1,689,207	-2,705,781	2,780,234	605,072	287,031
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...					7,400,956
f	Administrative expenses ....	432,314	405,391	319,633	832,066	376,388
g	End of year balance ......	21,621,208	20,283,174	22,813,729	19,111,419	18,792,869

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

0 %

Permanent endowment SchDMd Bullet

42.000 %

Term endowment SchDMd Bullet

58.000 %

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

Yes

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....	19,271,858		19,271,858
b	Buildings ....	43,501,624	16,035,614	27,466,010
c	Leasehold improvements	3,776,479	3,279,667	496,812
d	Equipment ....	6,010,541	4,525,320	1,485,221
e	Other .....	47,403,031	6,229,251	41,173,780
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				89,893,681

Schedule D (Form 990) 2021

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	6,137,528
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2021

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......		1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................		2e
3	Subtract line 2e from line 1..................		3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................		4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......		5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........		1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................		2e
3	Subtract line 2e from line 1...................		3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................		4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......		5

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
PART X, LINE 2:	BEST FRIENDS HAS ANALYZED ALL TAX POSITIONS FOR APPLICABLE TAX JURISDICTIONS FOR WHICH THE STATUTE OF LIMITATIONS REMAINED OPEN, INCLUDING U.S. FEDERAL AND STATE JURISDICTIONS FOR THE YEARS ENDED SEPTEMBER 30, 2023 AND SEPTEMBER 30, 2022 AND DETERMINED THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS. THE OPEN TAX YEARS SUBJECT TO SELECTION FOR EXAMINATION ARE 2019 THROUGH 2022.
PART V, LINE 4	THE ORGANIZATION INTENDS TO USE THE INCOME GENERATED FROM THE PERMANENT ENDOWMENT FOR VARIOUS PROGRAMS.

Schedule D (Form 990) 2021

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE G (Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information Regarding
Fundraising or Gaming Activities

Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2022

Open to Public Inspection

Name of the organization
BEST FRIENDS ANIMAL SOCIETY

Employer identification number

23-7147797

Part I

Fundraising Activities.Complete if the organization answered "Yes" on Form 990, Part IV, line 17.

Form 990-EZ filers are not required to complete this part.

Indicate whether the organization raised funds through any of the following activities. Check all that apply.

a	Mail solicitations	e	Solicitation of non-government grants
b	Internet and email solicitations	f	Solicitation of government grants
c	Phone solicitations	g	Special fundraising events
d	In-person solicitations

Did the organization have a written or oral agreement with any individual (including officers, directors, trustees

or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?

YesNo

If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.

(i) Name and address of individual or entity (fundraiser)		(ii) Activity	(iii) Did fundraiser have custody or control of contributions?		(iv) Gross receipts from activity	(v) Amount paid to (or retained by) fundraiser listed in col. (i)	(vi) Amount paid to (or retained by) organization
			Yes	No
	NEWPORT CREATIVE COMMUNICATIONS INC 21 RAILROAD AVE DUXBURY, ME02332	CONSULTING		No	0	165,000	-165,000
	PMX AGENCY LLC ONE WORLD TRADE CENTER 63RD FLOOR NEW YORK, NY10007	CONSULTING		No	0	73,433	-73,433
	GOODUNITED 804 MEETING ST 101 CHARELSTON, SC29403	CONSULTING		No	0	26,655	-26,655







Total . . . . . . . . . . . . . . . . . . . .						265,088	-265,088

List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.

AL, AK, AZ, AR, CA, CO, CT, DE, FL, GA, HI, ID, IL, IN, IA, KS, KY, LA, ME, MD, MA, MI, MN, MS, MO, MT, NE, NV, NH, NJ, NM, NY, NC, ND, OH, OK, OR, PA, RI, SC, SD, TN, TX, UT, VT, VA, WA, WV, WI, WY

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50083H

Schedule G (Form 990) 2022

Page 2

Part II

Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.

		(a) Event #1 (event type)	(b) Event #2 (event type)	(c) Other events (total number)	(d) Total events (add col. (a) through col. (c))
1	Gross receipts . . . . .
2	Less: Contributions . . . .
3	Gross income (line 1 minus line 2) . . . . . .

4	Cash prizes . . . . .
5	Noncash prizes . . . .
6	Rent/facility costs . . . .
7	Food and beverages . . .
8	Entertainment . . . .
9	Other direct expenses . . .
10	Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . .
11	Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . .

Part III

Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.

		(a) Bingo	(b) Pull tabs/Instant bingo/progressive bingo	(c) Other gaming	(d) Total gaming (add col.(a) through col.(c))
1	Gross revenue . . . . .

2	Cash prizes . . . . .
3	Noncash prizes . . . .
4	Rent/facility costs . . . .
5	Other direct expenses . . .

Volunteer labor . . . .

	Yes %
	No

	Yes %
	No

	Yes %
	No

Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow

Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow

Enter the state(s) in which the organization conducts gaming activities:

Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .

YesNo

If "No," explain:

10a

Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .

YesNo

If "Yes," explain:

Schedule G (Form 990) 2022

Page 3

Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .

YesNo

Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity

formed to administer charitable gaming? . . . . . . . . . . . . . . . . .

YesNo

Indicate the percentage of gaming activity conducted in:

The organization's facility . . . . . . . . . . . . . . . . . .

13a

An outside facility . . . . . . . . . . . . . . . . . . . .

13b

Enter the name and address of the person who prepares the organization's gaming/special events books and records:

Name

Address

15a

Does the organization have a contract with a third party from whom the organization receives gaming

revenue? . . . . . . . . . . . . . . . . . . . . . . . .

YesNo

If "Yes," enter the amount of gaming revenue received by the organization right arrow

$ and the

amount of gaming revenue retained by the third party right arrow

$ .

If "Yes," enter name and address of the third party:

Name

Address

Gaming manager information:

Name

Gaming manager compensation right arrow

Description of services provided right arrow

Director/officer Employee Independent contractor

Mandatory distributions:

Is the organization required under state law to make charitable distributions from the gaming proceeds to

retain the state gaming license? . . . . . . . . . . . . . . . . . . .

YesNo

Enter the amount of distributions required under state law distributed to other exempt organizations or spent

in the organization's own exempt activities during the tax year right arrow

Part IV

Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.

Return Reference	Explanation

Schedule G (Form 990) 2022

Additional Data

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Software Version:

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Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

Schedule I
(Form 990)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2022

Open to Public
Inspection

Name of the organization
BEST FRIENDS ANIMAL SOCIETY

Employer identification number
23-7147797

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section (if applicable)	(d) Amount of cash grant	(e) Amount of non-cash assistance	(f) Method of valuation (book, FMV, appraisal, other)	(g) Description of noncash assistance	(h) Purpose of grant or assistance
(1) ACTION PROGRAMS FOR ANIMALS	27-0234541	501(C)(3)	20,000	0			PROGRAM SERVICE SUPPORT
(2) ADAMS COUNTY SPCA	23-2044352	501(C)(3)	43,000	0			PROGRAM SERVICE SUPPORT
(3) ADOPT A PIT RESCUE	46-3038997	501(C)(3)	10,750	0			PROGRAM SERVICE SUPPORT
(4) ADOPT ME RESCUE	45-5568929	501(C)(3)	10,000	0			PROGRAM SERVICE SUPPORT
(5) AGGIELAND HUMANE SOCIETY	74-2150288	501(C)(3)	29,425	0			PROGRAM SERVICE SUPPORT
(6) ALL KIND ANIMAL INITIATIVE	86-3226661	501(C)(3)	14,825	0			PROGRAM SERVICE SUPPORT
(7) ANGEL CITY PIT BULLS	27-2348995	501(C)(3)	84,575	0			PROGRAM SERVICE SUPPORT
(8) ANIMAL ADOPTION CENTER	52-1720581	501(C)(3)	6,100	0			PROGRAM SERVICE SUPPORT
(9) ANIMAL ASSISTANCE LEAGUE OF SLIDELL	72-0972176	501(C)(3)	15,975	0			PROGRAM SERVICE SUPPORT
(10) ANIMAL CARE CENTERS OF NYC	13-3788986	501(C)(3)	35,000	0			PROGRAM SERVICE SUPPORT
(11) ANIMAL CARE LEAGUE	23-7367847	501(C)(3)	30,275	0			PROGRAM SERVICE SUPPORT
(12) ANIMAL CARE OF DAVIS COUNTY	87-6000297	501(C)(3)	10,545	0			PROGRAM SERVICE SUPPORT
(13) ANIMAL CARE SANCTUARY	22-1837635	501(C)(3)	50,700	0			PROGRAM SERVICE SUPPORT
(14) ANIMAL HUMANE ASSOCIATION OF NEW MEXICO	85-0207652	501(C)(3)	49,600	0			PROGRAM SERVICE SUPPORT
(15) ANIMAL MISSION	57-0921521	501(C)(3)	22,825	0			PROGRAM SERVICE SUPPORT
(16) ANIMAL PROTECTION LEAGUE INC	35-2204674	501(C)(3)	16,525	0			PROGRAM SERVICE SUPPORT
(17) ANIMAL PROTECTION SOCIETY OF DURHAM INC	56-1047100	501(C)(3)	16,950	0			PROGRAM SERVICE SUPPORT
(18) ANIMAL PROTECTIVE LEAGUE OF SPRINGFIELD &	23-7095476	501(C)(3)	37,750	0			PROGRAM SERVICE SUPPORT
(19) ANIMAL RESCUE LEAGUE OF BERKS COUNTY	23-1417505	501(C)(3)	5,425	0			PROGRAM SERVICE SUPPORT
(20) ANIMAL RESCUE LEAGUE OF IOWA	42-0680427	501(C)(3)	8,525	0			PROGRAM SERVICE SUPPORT
(21) ANIMAL SHELTER ALLIANCE OF RHEA COUNTY	47-3122393	501(C)(3)	61,725	0			PROGRAM SERVICE SUPPORT
(22) ANIMAL WELFARE ASSOCIATION INC	22-1752792	501(C)(3)	17,650	0			PROGRAM SERVICE SUPPORT
(23) ANIMAL WELFARE LEAGUE OF CHARLOTTE COUNTY INC	59-1146309	501(C)(3)	20,538	0			PROGRAM SERVICE SUPPORT
(24) ANIMALS IN NEED RESCUE NETWORK INC	46-5765146	501(C)(3)	5,250	0			PROGRAM SERVICE SUPPORT
(25) ARDMORE ANIMAL CARE INC	73-1272540	501(C)(3)	24,225	0			PROGRAM SERVICE SUPPORT
(26) ARLINGTON ANIMAL SERVICES	75-6000450	GOVERNMENT	6,075	0			PROGRAM SERVICE SUPPORT
(27) ASSOCIATED HUMANE SOCIETIES INC	22-1487122	501(C)(3)	25,775	0			PROGRAM SERVICE SUPPORT
(28) ASSOCIATION OF SHELTER VETERINARIANS	73-1627937	501(C)(3)	25,000	0			PROGRAM SERVICE SUPPORT
(29) AUSTIN PETS ALIVE	74-2893360	501(C)(3)	328,800	0			PROGRAM SERVICE SUPPORT
(30) BADASS ANIMAL RESCUE	46-1354684	501(C)(3)	8,550	0			PROGRAM SERVICE SUPPORT
(31) BAKERSFIELD POLICE DEPT	95-6000672	501(C)(3)	8,000	0			PROGRAM SERVICE SUPPORT
(32) BAKERSFIELD SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SPCA)	95-2141790	501(C)(3)	9,000	0			PROGRAM SERVICE SUPPORT
(33) BARNWELL COUNTY ANIMAL SHELTER FOUNDATION	26-1472920	501(C)(3)	15,000	0			PROGRAM SERVICE SUPPORT
(34) BARNWELL COUNTY GOVERNMENT	57-6000307	501(C)(3)	11,400	0			PROGRAM SERVICE SUPPORT
(35) BETTERTOGETHER FOREVER	20-1329182	501(C)(3)	11,250	0			PROGRAM SERVICE SUPPORT
(36) BIG PAWS OF THE OZARKS	46-4740246	501(C)(3)	44,300	0			PROGRAM SERVICE SUPPORT
(37) BOSSIER CITY ANIMAL SERVICES	72-6000179	GOVERNMENT	20,700	0			PROGRAM SERVICE SUPPORT
(38) BRANDON VETERINARY CLINIC	81-0950186	501(C)(3)	7,000	0			PROGRAM SERVICE SUPPORT
(39) BRO AND TRACY ANIMAL WELFARE	85-0467886	501(C)(3)	25,000	0			PROGRAM SERVICE SUPPORT
(40) BROOKLYN BRIDGE ANIMAL WELFARE COALITION	26-1482964	501(C)(3)	10,000	0			PROGRAM SERVICE SUPPORT
(41) BROTHER WOLF ANIMAL RESCUE	20-8787719	501(C)(3)	12,500	0			PROGRAM SERVICE SUPPORT
(42) CADDO PARISH ANIMAL SERVICES & MOSQUITO CONTROL	72-6000223	GOVERNMENT	27,675	0			PROGRAM SERVICE SUPPORT
(43) CALIFORNIA LABRADORS RETRIEVERS AND MORE RESCUE	45-1589323	501(C)(3)	20,000	0			PROGRAM SERVICE SUPPORT
(44) CAMDEN COUNTY BOARD OF COMMISSIONERS	58-6000792	GOVERNMENT	25,000	0			PROGRAM SERVICE SUPPORT
(45) CANINE CELLMATES	46-0765041	501(C)(3)	25,000	7,162	BOOK VALUE	WASHER & DRYER	PROGRAM SERVICE SUPPORT
(46) CAPITAL HUMANE SOCIETY	47-0376622	501(C)(3)	53,850	0			PROGRAM SERVICE SUPPORT
(47) CAROLINE COUNTY HUMANE SOCIETY	52-1528421	501(C)(3)	84,100	0			PROGRAM SERVICE SUPPORT
(48) CATNIP FOUNDATION	47-4528787	501(C)(3)	14,491	0			PROGRAM SERVICE SUPPORT
(49) CATS MEOW INC	90-0934692	501(C)(3)	38,000	0			PROGRAM SERVICE SUPPORT
(50) CEDAR CITY POLICE DEPARTMENT		GOVERNMENT	5,233	0			PROGRAM SERVICE SUPPORT
(51) CENTRAL MISSOURI HUMANE SOCIETY	43-0666742	501(C)(3)	16,450	0			PROGRAM SERVICE SUPPORT
(52) CHARITY HQ	87-1402056	501(C)(3)	20,000	0			PROGRAM SERVICE SUPPORT
(53) CHARLESTON ANIMAL SOCIETY	57-6021863	501(C)(3)	173,550	0			PROGRAM SERVICE SUPPORT
(54) CHARLIE'S ANGELS SAVING ANIMAL INC	86-1845689	501(C)(3)	44,000	0			PROGRAM SERVICE SUPPORT
(55) CHARLOTTESVILLE-ALBEMARLE SPCA	54-0595009	501(C)(3)	37,725	0			PROGRAM SERVICE SUPPORT
(56) CHEBOYGAN COUNTY HUMANE SOCIETY	38-2096214	501(C)(3)	11,550	0			PROGRAM SERVICE SUPPORT
(57) CHEMUNG COUNTY HUMANE SOCIETY & SPCA	16-0743999	501(C)(3)	18,200	0			PROGRAM SERVICE SUPPORT
(58) CITY OF ALEXANDRIA (ANIMAL SHELTER)	72-6000014	GOVERNMENT	35,000	0			PROGRAM SERVICE SUPPORT
(59) CITY OF BENTON	71-6000806	GOVERNMENT	12,750	0			PROGRAM SERVICE SUPPORT
(60) CITY OF BROWNSVILLE TEXAS	74-6000422	GOVERNMENT	65,175	0			PROGRAM SERVICE SUPPORT
(61) CITY OF BRYANT	71-0388108	GOVERNMENT	12,550	0			PROGRAM SERVICE SUPPORT
(62) CITY OF CENTERTON ARKANSAS	71-0460462	GOVERNMENT	23,000	0			PROGRAM SERVICE SUPPORT
(63) CITY OF DALLAS ANIMAL SERVICES	75-6000508	GOVERNMENT	13,925	0			PROGRAM SERVICE SUPPORT
(64) CITY OF FRESNO ANIMAL CENTER	94-6000338	GOVERNMENT	5,600	0			PROGRAM SERVICE SUPPORT
(65) CITY OF GATESVILLE	74-6000958	GOVERNMENT	29,000	0			PROGRAM SERVICE SUPPORT
(66) CITY OF GILLETTE ANIMAL SHELTER	83-6000062	GOVERNMENT	11,800	0			PROGRAM SERVICE SUPPORT
(67) CITY OF HOLLISTER		GOVERNMENT	16,000	0			PROGRAM SERVICE SUPPORT
(68) CITY OF LEAGUE CITY ANIMAL SHELTER	74-1468969	GOVERNMENT	31,300	0			PROGRAM SERVICE SUPPORT
(69) CITY OF LOS ANGELES	95-6000735	GOVERNMENT	26,875	0			PROGRAM SERVICE SUPPORT
(70) CITY OF MANTECA	94-6000366	GOVERNMENT	42,500	0			PROGRAM SERVICE SUPPORT
(71) CITY OF MEMPHIS-ANIMAL CONTROL DIV	62-6000361	GOVERNMENT	14,800	0			PROGRAM SERVICE SUPPORT
(72) CITY OF PINE BLUFF	71-6009954	GOVERNMENT	12,000	0			PROGRAM SERVICE SUPPORT
(73) CITY OF TULSA ANIMAL WELFARE	73-6005470	GOVERNMENT	12,800	0			PROGRAM SERVICE SUPPORT
(74) CITY OF VISALIA ANIMAL CARE CENTER	94-6000449	GOVERNMENT	8,225	0			PROGRAM SERVICE SUPPORT
(75) CITY OF WINNFIELD ANIMAL SHELTER	72-6001508	GOVERNMENT	9,250	0			PROGRAM SERVICE SUPPORT
(76) COLLETON COUNTY ANIMAL SERVICES	57-6000339	GOVERNMENT	61,850	0			PROGRAM SERVICE SUPPORT
(77) COLUSA COUNTY ANIMAL SHELTER	94-6000508	GOVERNMENT	18,400	0			PROGRAM SERVICE SUPPORT
(78) COMMUNITY ANIMAL MEDICINE PROJECT INC	20-8542566	501(C)(3)	30,000	0			PROGRAM SERVICE SUPPORT
(79) COMMUNITY ANIMAL RESCUE EFFORT INC (CARE)	35-2155065	501(C)(3)	10,000	0			PROGRAM SERVICE SUPPORT
(80) COMMUNITY CAT SUPPORT NETWORK	92-0510347	501(C)(3)	12,650	0			PROGRAM SERVICE SUPPORT
(81) COMMUNITY CATS GLOBAL	85-3194486	501(C)(3)	6,800	0			PROGRAM SERVICE SUPPORT
(82) COMMUNITY CATS OF CENTRAL ARKANSAS	85-3194486	501(C)(3)	10,000	0			PROGRAM SERVICE SUPPORT
(83) COMPANION ANIMAL ALLIANCE	27-1204719	501(C)(3)	7,100	0			PROGRAM SERVICE SUPPORT
(84) CONTRA COSTA HUMANE SOCIETY	68-0281428	501(C)(3)	19,175	0			PROGRAM SERVICE SUPPORT
(85) CONWAY ANIMAL WELFARE SHELTER SUPPORT	83-3565477	501(C)(3)	12,500	0			PROGRAM SERVICE SUPPORT
(86) COUNTY OF CUMBERLAND	56-6000291	GOVERNMENT	8,300	0			PROGRAM SERVICE SUPPORT
(87) COUNTY OF PEORIA-APS	37-6001763	GOVERNMENT	51,775	0			PROGRAM SERVICE SUPPORT
(88) COUNTY OF VENTURA ANIMAL SERVICES	77-0504872	GOVERNMENT	31,400	0			PROGRAM SERVICE SUPPORT
(89) CROWNTOWN ANIMAL HOUSE INC	88-1346446	501(C)(3)	7,500	0			PROGRAM SERVICE SUPPORT
(90) DARLINGTON COUNTY HUMANE SOCIETY	57-1050670	501(C)(3)	5,725	0			PROGRAM SERVICE SUPPORT
(91) DEMING ANIMAL GUARDIANS	01-0776195	501(C)(3)	24,125	0			PROGRAM SERVICE SUPPORT
(92) DISTRICT 5 ANIMAL ALLIANCE DETROIT	85-1605142	501(C)(3)	8,000	0			PROGRAM SERVICE SUPPORT
(93) DOG RESCUE R US	84-1980246	501(C)(3)	48,472	0			PROGRAM SERVICE SUPPORT
(94) DOGS ADOPTION NETWORK	92-3722009	501(C)(3)	9,300	0			PROGRAM SERVICE SUPPORT
(95) DOGS PLAYING FOR LIFE	46-5559418	501(C)(3)	21,265	0			PROGRAM SERVICE SUPPORT
(96) DOWNTOWN DOG RESCUE	46-1958507	501(C)(3)	18,750	0			PROGRAM SERVICE SUPPORT
(97) ENGLISH SPRINGER AMERICA RESCUE	33-0872975	501(C)(3)	30,000	0			PROGRAM SERVICE SUPPORT
(98) ENID SPCA	73-1546461	501(C)(3)	15,800	0			PROGRAM SERVICE SUPPORT
(99) EQUINE FIRST HOME FUND		501(C)(3)	6,726	0			PROGRAM SERVICE SUPPORT
(100) FARMINGTON REGIONAL ANIMAL SHELTER	85-6000129	GOVERNMENT	6,175	0			PROGRAM SERVICE SUPPORT
(101) FIRST COAST NO MORE HOMELESS PETS	01-0709158	501(C)(3)	46,530	0			PROGRAM SERVICE SUPPORT
(102) FIX WEST TEXAS	84-4108520	501(C)(3)	120,012	0			PROGRAM SERVICE SUPPORT
(103) FIXNATION INC	83-0452460	501(C)(3)	42,500	0			PROGRAM SERVICE SUPPORT
(104) FLEET OF ANGELS	46-3895690	501(C)(3)	8,000	0			PROGRAM SERVICE SUPPORT
(105) FRANKLIN COUNTY ANIMAL SHELTER	56-6000299	GOVERNMENT	10,000	0			PROGRAM SERVICE SUPPORT
(106) FRIENDS FOR ANIMALS OF METRO DETROIT	38-3171570	501(C)(3)	15,961	0			PROGRAM SERVICE SUPPORT
(107) FRIENDS OF BELL COUNTY ANIMAL SHELTER	61-1395205	GOVERNMENT	10,275	0			PROGRAM SERVICE SUPPORT
(108) FRIENDS OF INDIANAPOLIS ANIMAL CARE & CONTROL FOUNDATION INC	32-0099654	GOVERNMENT	9,400	0			PROGRAM SERVICE SUPPORT
(109) FRIENDS OF LUCAS COUNTY DOGS	81-2628344	501(C)(3)	27,500	0			PROGRAM SERVICE SUPPORT
(110) FRIENDS OF MADERA ANIMAL SHELTER	77-0553194	501(C)(3)	10,774	0			PROGRAM SERVICE SUPPORT
(111) FRIENDS OF THE ALAMEDA ANIMAL SHELTER	27-0864431	501(C)(3)	10,000	0			PROGRAM SERVICE SUPPORT
(112) FRIENDS OF THE ANIMAL COMMUNITY	91-2164651	501(C)(3)	10,000	0			PROGRAM SERVICE SUPPORT
(113) FRIENDS OF THE HOLBROOK ANIMAL SHELTER	47-4525114	501(C)(3)	7,000	0			PROGRAM SERVICE SUPPORT
(114) FRONT STREET ANIMAL SHELTER	94-6000410	501(C)(3)	8,625	0			PROGRAM SERVICE SUPPORT
(115) GOOD MEWS ANIMAL FOUNDATION	58-1790828	501(C)(3)	25,375	0			PROGRAM SERVICE SUPPORT
(116) GOOD SHEPHERD HUMANE SOCIETY	71-0458910	501(C)(3)	23,775	0			PROGRAM SERVICE SUPPORT
(117) GREENSBURG DECATUR COUNTY ANIMAL SHELTER	35-6000138	GOVERNMENT	16,850	0			PROGRAM SERVICE SUPPORT
(118) GULF COAST HUMANE SOCIETY TX	74-1266245	501(C)(3)	28,394	0			PROGRAM SERVICE SUPPORT
(119) HEARTS & BONES ANIMAL RESCUE	82-0605962	501(C)(3)	23,075	0			PROGRAM SERVICE SUPPORT
(120) HEARTS ALIVE VILLAGE	46-3622732	501(C)(3)	30,825	0			PROGRAM SERVICE SUPPORT
(121) HEAVEN ON EARTH SOCIETY FOR ANIMALS DO NOT PAY (INACTIVE)	77-0538189	501(C)(3)	102,675	0			PROGRAM SERVICE SUPPORT
(122) HELEN SANDERS CAT PROTECTION	27-1400697	501(C)(3)	10,100	0			PROGRAM SERVICE SUPPORT
(123) HELPING ANIMALS LOST AND ORPHANED - HALO	81-1896408	501(C)(3)	10,996	0			PROGRAM SERVICE SUPPORT
(124) HELPING HANDS HUMANE SOCIETY	48-0597124	501(C)(3)	46,400	0			PROGRAM SERVICE SUPPORT
(125) HIGH DESERT ANIMAL COALITION	82-1256369	501(C)(3)	10,000	0			PROGRAM SERVICE SUPPORT
(126) HILLSBOROUGH COUNTY PET RESOURCE CENTER	59-6000661	501(C)(3)	35,325	0			PROGRAM SERVICE SUPPORT
(127) HOMEWARD TRAILS ANIMAL RESCUE INC	32-0086330	501(C)(3)	32,500	0			PROGRAM SERVICE SUPPORT
(128) HORRY COUNTY ANIMAL CARE CENTER	57-6000365	501(C)(3)	180,950	0			PROGRAM SERVICE SUPPORT
(129) HOT SPRINGS ANIMAL SERVICES	71-6005556	GOVERNMENT	7,500	0			PROGRAM SERVICE SUPPORT
(130) HOUSTON PETS ALIVE	46-5455638	501(C)(3)	105,750	0			PROGRAM SERVICE SUPPORT
(131) HUMANE ANIMAL RESCUE	25-0325750	501(C)(3)	6,100	0			PROGRAM SERVICE SUPPORT
(132) HUMANE ANIMAL WELFARE SOCIETY OF WAUKESHA COUNTY	39-6108644	501(C)(3)	17,900	0			PROGRAM SERVICE SUPPORT
(133) HUMANE FORT WAYNE	35-6042135	501(C)(3)	59,925	0			PROGRAM SERVICE SUPPORT
(134) HUMANE SOCIETY FOR ANIMALS	71-0462466	501(C)(3)	46,350	0			PROGRAM SERVICE SUPPORT
(135) HUMANE SOCIETY FOR GREATER SAVANNAH	58-0619035	501(C)(3)	62,050	0			PROGRAM SERVICE SUPPORT
(136) HUMANE SOCIETY OF ELKHART COUNTY	35-0996134	501(C)(3)	31,450	0			PROGRAM SERVICE SUPPORT
(137) HUMANE SOCIETY OF GREATER DAYTON	31-0537073	501(C)(3)	124,425	0			PROGRAM SERVICE SUPPORT
(138) HUMANE SOCIETY OF HALL COUNTY	58-0678817	501(C)(3)	544,700	0			PROGRAM SERVICE SUPPORT
(139) HUMANE SOCIETY OF INDIANAPOLIS	35-0876385	501(C)(3)	24,175	0			PROGRAM SERVICE SUPPORT
(140) HUMANE SOCIETY OF NEW BRAUNFELS AREA	23-7327299	501(C)(3)	52,348	0			PROGRAM SERVICE SUPPORT
(141) HUMANE SOCIETY OF NORTH TEXAS	75-1245911	501(C)(3)	10,300	0			PROGRAM SERVICE SUPPORT
(142) HUMANE SOCIETY OF NORTHEAST GEORGIA	58-0678817	501(C)(3)	12,500	0			PROGRAM SERVICE SUPPORT
(143) HUMANE SOCIETY OF PINELLAS INC	59-0781650	501(C)(3)	11,925	0			PROGRAM SERVICE SUPPORT
(144) HUMANE SOCIETY OF SARASOTA COUNTY	59-6014943	501(C)(3)	22,000	0			PROGRAM SERVICE SUPPORT
(145) HUMANE SOCIETY OF SOUTHERN ARIZONA	86-0112798	501(C)(3)	138,500	0			PROGRAM SERVICE SUPPORT
(146) HUMANE SOCIETY OF THE OZARKS	71-0401481	501(C)(3)	27,775	0			PROGRAM SERVICE SUPPORT
(147) HUMANE SOCIETY OF WASHINGTON COUNTY	52-0542025	501(C)(3)	54,000	0			PROGRAM SERVICE SUPPORT
(148) HUMANE SOCIETY OF WEST MICHIGAN	38-1360926	501(C)(3)	10,000	0			PROGRAM SERVICE SUPPORT
(149) I STAND WITH MY PACK	81-4291281	501(C)(3)	11,250	0			PROGRAM SERVICE SUPPORT
(150) I'M YOUR HUCKLEBERRY RESCUE INC	20-1950268	501(C)(3)	7,500	0			PROGRAM SERVICE SUPPORT
(151) IT TAKES A VILLAGE ANIMAL RESCUE	86-2154869	501(C)(3)	30,425	0			PROGRAM SERVICE SUPPORT
(152) JACKSONVILLE ANIMAL SHELTER	71-6042693	GOVERNMENT	15,000	0			PROGRAM SERVICE SUPPORT
(153) JACKSONVILLE HUMANE SOCIETY	59-0624410	501(C)(3)	1,115,544	0			PROGRAM SERVICE SUPPORT
(154) JESSICA CAREY	43-7514337	501(C)(3)	10,000	0			PROGRAM SERVICE SUPPORT
(155) KANAWHA-CHARLESTON HUMANE ASSOCIATION	55-0435381	501(C)(3)	63,125	0			PROGRAM SERVICE SUPPORT
(156) KANSAS CITY PET PROJECT	45-3067615	501(C)(3)	9,700	0			PROGRAM SERVICE SUPPORT
(157) KAUAI HUMANE SOCIETY	99-0089250	501(C)(3)	15,925	0			PROGRAM SERVICE SUPPORT
(158) KERN COUNTY ANIMAL SERVICES	95-6000925	GOVERNMENT	175,700	0			PROGRAM SERVICE SUPPORT
(159) KINGS COUNTY ANIMAL SERVICES	94-6000814	GOVERNMENT	15,500	0			PROGRAM SERVICE SUPPORT
(160) KITTEN CENTRAL OF PLACER COUNTY	45-4060879	501(C)(3)	22,500	0			PROGRAM SERVICE SUPPORT
(161) KITTEN RESCUE	95-4670174	501(C)(3)	85,575	0			PROGRAM SERVICE SUPPORT
(162) KITTY BUNGALOW CHARM SCHOOL	27-1297223	501(C)(3)	120,925	0			PROGRAM SERVICE SUPPORT
(163) LA LOVE & LEASHES	27-4239665	501(C)(3)	30,000	0			PROGRAM SERVICE SUPPORT
(164) LAFAYETTE ANIMAL AID	23-7414331	501(C)(3)	56,146	0			PROGRAM SERVICE SUPPORT
(165) LAFAYETTE ANIMAL SHELTER & CARE CENTER	72-1335255	GOVERNMENT	48,250	0			PROGRAM SERVICE SUPPORT
(166) LAMPASAS ANIMAL SHELTER	74-6001562	GOVERNMENT	94,850	0			PROGRAM SERVICE SUPPORT
(167) LEA COUNTY HUMANE SOCIETY	85-0247341	501(C)(3)	7,211	0			PROGRAM SERVICE SUPPORT
(168) LEHIGH COUNTY HUMANE SOCIETY	23-1365372	501(C)(3)	40,000	0			PROGRAM SERVICE SUPPORT
(169) LIFELINE ANIMAL PROJECT INC	01-0599278	501(C)(3)	54,050	0			PROGRAM SERVICE SUPPORT
(170) LIFELINE OF GALVESTON COUNTY	85-2907875	501(C)(3)	25,125	0			PROGRAM SERVICE SUPPORT
(171) LITTLE ORPHAN ANGELS ANIMAL RESCUE INC	75-2916896	501(C)(3)	50,000	0			PROGRAM SERVICE SUPPORT
(172) LITTLE TRAVERSE BAY HUMANE SOCIETY	38-1384441	501(C)(3)	52,500	0			PROGRAM SERVICE SUPPORT
(173) LITTLE WANDERERS NYC	82-2451142	501(C)(3)	6,500	0			PROGRAM SERVICE SUPPORT
(174) LOS ANGELES COUNTY ANIMAL CARE FOUNDATION	95-3909782	501(C)(3)	10,000	0			PROGRAM SERVICE SUPPORT
(175) LOVEPAWS	83-3122611	501(C)(3)	10,000	0			PROGRAM SERVICE SUPPORT
(176) LOWELL ANIMAL SHELTER	71-0418125	GOVERNMENT	10,275	0			PROGRAM SERVICE SUPPORT
(177) LUCKY DOG ANIMAL RESCUE	30-0559037	501(C)(3)	5,350	0			PROGRAM SERVICE SUPPORT
(178) LUMPKIN COUNTY ANIMAL SHELTER	58-6000857	GOVERNMENT	12,225	0			PROGRAM SERVICE SUPPORT
(179) LUV OF DOGZ FUND	45-4235171	501(C)(3)	25,000	0			PROGRAM SERVICE SUPPORT
(180) LYNCHBURG HUMANE SOCIETY	54-0570901	501(C)(3)	27,625	0			PROGRAM SERVICE SUPPORT
(181) M&M'S FUR-EVER FURBABIES	47-3636348	501(C)(3)	8,275	0			PROGRAM SERVICE SUPPORT
(182) MATCHDOG RESCUE	82-2627297	501(C)(3)	5,350	0			PROGRAM SERVICE SUPPORT
(183) METRO EAST HUMANE SOCIETY	37-1196065	501(C)(3)	28,375	0			PROGRAM SERVICE SUPPORT
(184) MEW CAT RESCUE	84-2279625	501(C)(3)	18,300	0			PROGRAM SERVICE SUPPORT
(185) MICHIGAN ANTI CRUELTY SOCIETY	38-1420301	501(C)(3)	22,150	0			PROGRAM SERVICE SUPPORT
(186) MIDLAND ANIMAL SERVICES	75-6000608	GOVERNMENT	16,475	0			PROGRAM SERVICE SUPPORT
(187) MILWAUKEE AREA DOMESTIC ANIMAL CARE & CONTROL	39-1947192	GOVERNMENT	27,950	0			PROGRAM SERVICE SUPPORT
(188) MONTGOMERY COUNTY ANIMAL CARE & CONTROL	62-6000764	GOVERNMENT	11,150	0			PROGRAM SERVICE SUPPORT
(189) MONTGOMERY HUMANE SOCIETY	63-0351564	501(C)(3)	31,615	0			PROGRAM SERVICE SUPPORT
(190) MOUNTAIN HUMANE	82-0351171	501(C)(3)	56,898	0			PROGRAM SERVICE SUPPORT
(191) MSPCA	04-2103597	501(C)(3)	440,000	0			PROGRAM SERVICE SUPPORT
(192) NASHVILLE HUMANE ASSOCIATION	62-0672999	501(C)(3)	32,050	0			PROGRAM SERVICE SUPPORT
(193) NEBRASKA HUMANE SOCIETY	47-0378997	501(C)(3)	8,250	0			PROGRAM SERVICE SUPPORT
(194) NEEDY PAWS RESCUE	46-5424557	501(C)(3)	8,525	0			PROGRAM SERVICE SUPPORT
(195) NINE LIVES FOUNDATION	20-2150714	501(C)(3)	18,300	0			PROGRAM SERVICE SUPPORT
(196) NORCAL BOXER RESCUE	77-0527257	501(C)(3)	45,000	0			PROGRAM SERVICE SUPPORT
(197) NORTH LITTLE ROCK ANIMAL SHELTER	71-6009176	GOVERNMENT	20,000	0			PROGRAM SERVICE SUPPORT
(198) NUZZLES & CO	87-0482464	501(C)(3)	53,725	0			PROGRAM SERVICE SUPPORT
(199) OKLAHOMA ALLIANCE FOR ANIMALS	84-1640954	501(C)(3)	27,440	0			PROGRAM SERVICE SUPPORT
(200) ONE OF A KIND PET RESCUE	20-4631002	501(C)(3)	6,050	0			PROGRAM SERVICE SUPPORT
(201) ONE TAIL AT A TIME	26-2125306	501(C)(3)	150,000	0			PROGRAM SERVICE SUPPORT
(202) OPERATION KINDNESS	75-1553350	501(C)(3)	611,347	0			PROGRAM SERVICE SUPPORT
(203) OZARK FREEDOM DRIVERS	88-2392930	501(C)(3)	40,625	0			PROGRAM SERVICE SUPPORT
(204) PACC911	20-5153613	501(C)(3)	7,500	0			PROGRAM SERVICE SUPPORT
(205) PALM VALLEY ANIMAL SOCIETY	74-1819910	501(C)(3)	57,425	0			PROGRAM SERVICE SUPPORT
(206) PASADENA HUMANE SOCIETY & SPCA	95-1643344	501(C)(3)	25,050	0			PROGRAM SERVICE SUPPORT
(207) PAWMETTO LIFELINE	56-2146419	501(C)(3)	20,000	0			PROGRAM SERVICE SUPPORT
(208) PAWS 4 PURPOSE	84-3795818	501(C)(3)	15,200	0			PROGRAM SERVICE SUPPORT
(209) PAWS AND CLAWS PET SHELTER	71-0644363	501(C)(3)	25,725	0			PROGRAM SERVICE SUPPORT
(210) PAWS FOR LIFE K9 RESCUE	83-0757621	501(C)(3)	81,250	0			PROGRAM SERVICE SUPPORT
(211) PAWS HUMANE INC	58-2513501	501(C)(3)	6,875	0			PROGRAM SERVICE SUPPORT
(212) PAWS OF PERSEVERANCE	47-4401980	501(C)(3)	11,250	0			PROGRAM SERVICE SUPPORT
(213) PEACE LOVE AND PAWS	85-1255027	501(C)(3)	15,400	0			PROGRAM SERVICE SUPPORT
(214) PEARL RIVER COUNTY SPCA INC	64-0798887	501(C)(3)	13,800	0			PROGRAM SERVICE SUPPORT
(215) PEARL'S ALOHA RESCUE TEAM AND ALOHA ANIMAL CONNECTION	92-1402844	501(C)(3)	8,798	0			PROGRAM SERVICE SUPPORT
(216) PEOPLE FOR PETS MAGIC VALLEY HUMANE SOCIETY	94-3080299	501(C)(3)	10,000	0			PROGRAM SERVICE SUPPORT
(217) PET PROJECT RESCUE	27-0158014	501(C)(3)	6,000	0			PROGRAM SERVICE SUPPORT
(218) PETHEALTH SERVICES (USA) INC	03-0509713	501(C)(3)	29,058	0			PROGRAM SERVICE SUPPORT
(219) PIMA ANIMAL CARE CENTER	86-6000543	501(C)(3)	10,725	0			PROGRAM SERVICE SUPPORT
(220) PINAL COUNTY ANIMAL CARE & CONTROL	86-6000556	GOVERNMENT	30,250	0			PROGRAM SERVICE SUPPORT
(221) PIT RIDGE RESCUE	84-4387316	501(C)(3)	31,138	0			PROGRAM SERVICE SUPPORT
(222) PLANNED PETHOOD OF GEORGIA	90-0516757	501(C)(3)	6,025	0			PROGRAM SERVICE SUPPORT
(223) POLK COUNTY BULLY PROJECT	84-2316936	501(C)(3)	16,250	0			PROGRAM SERVICE SUPPORT
(224) PORTSMOUTH HUMANE SOCIETY	54-0560059	501(C)(3)	15,000	0			PROGRAM SERVICE SUPPORT
(225) POSH PETS RESCUE	20-3536270	501(C)(3)	6,000	0			PROGRAM SERVICE SUPPORT
(226) PRICELESS PUPPY RESCUE CORP DBA PRICELESS PETS	26-1167234	501(C)(3)	48,500	0			PROGRAM SERVICE SUPPORT
(227) PROVIDENCE ANIMAL CENTER	23-1440112	501(C)(3)	38,675	0			PROGRAM SERVICE SUPPORT
(228) RANCHO CORDOVA ANIMAL SERVICES	80-0058934	GOVERNMENT	10,000	0			PROGRAM SERVICE SUPPORT
(229) RANDOLPH COUNTY ANIMAL SERVICES	56-6001542	GOVERNMENT	171,000	0			PROGRAM SERVICE SUPPORT
(230) RENEGADE PAWS RESCUE	83-3915500	501(C)(3)	59,475	0			PROGRAM SERVICE SUPPORT
(231) REZDAWG RESCUE	46-1412023	501(C)(3)	73,675	0			PROGRAM SERVICE SUPPORT
(232) REZ-SOLUTIONS AND ANIMAL SHELTER INC	87-1278981	501(C)(3)	15,000	0			PROGRAM SERVICE SUPPORT
(233) RICHMOND ANIMAL LEAGUE INC	51-0240493	501(C)(3)	34,525	0			PROGRAM SERVICE SUPPORT
(234) RIO GRANDE VALLEY HUMANE SOCIETY	74-2516749	501(C)(3)	127,250	0			PROGRAM SERVICE SUPPORT
(235) ROCKET DOG RESCUE	80-0000407	501(C)(3)	10,000	0			PROGRAM SERVICE SUPPORT
(236) ROCKINGHAM COUNTY ANIMAL SHELTER	56-6001527	GOVERNMENT	9,386	0			PROGRAM SERVICE SUPPORT
(237) RORY TO THE RESCUE	92-2118615	501(C)(3)	30,000	0			PROGRAM SERVICE SUPPORT
(238) RUFF HAVEN CRISIS SHELTERING	85-0838808	501(C)(3)	10,000	0			PROGRAM SERVICE SUPPORT
(239) SACRAMENTO CTY BRADSHAW ANIMAL SHELTER	94-6000529	GOVERNMENT	14,700	0			PROGRAM SERVICE SUPPORT
(240) SALT LAKE COUNTY ANIMAL SERVICES	87-6000316	GOVERNMENT	34,600	0			PROGRAM SERVICE SUPPORT
(241) SAN DIEGO HUMANE SOCIETY	95-1661688	501(C)(3)	366,039	0			PROGRAM SERVICE SUPPORT
(242) SAND SPRINGS ANIMAL WELFARE	73-6005411	501(C)(3)	6,725	0			PROGRAM SERVICE SUPPORT
(243) SANTA CLARA COUNTY AEM ANIMAL CARE & CONTROL	94-6000533	GOVERNMENT	20,575	0			PROGRAM SERVICE SUPPORT
(244) SAVING DESTINY ANIMAL RESCUE	86-3462635	501(C)(3)	15,000	0			PROGRAM SERVICE SUPPORT
(245) SAVING GRACE ANIMALS FOR ADOPTION INC	92-0186555	501(C)(3)	25,000	0			PROGRAM SERVICE SUPPORT
(246) SAVING LIVY CAT RESCUE	85-1622393	501(C)(3)	14,775	0			PROGRAM SERVICE SUPPORT
(247) SAVING ONE LIFE	27-1173539	501(C)(3)	31,700	0			PROGRAM SERVICE SUPPORT
(248) SEATTLE HUMANE SOCIETY	91-0282060	501(C)(3)	7,550	0			PROGRAM SERVICE SUPPORT
(249) SELMA ANIMAL SHELTER	63-6001362	GOVERNMENT	11,000	0			PROGRAM SERVICE SUPPORT
(250) SERENGETI FOUNDATION	54-1876544	501(C)(3)	10,000	0			PROGRAM SERVICE SUPPORT
(251) SHADOW CATS	75-3152265	501(C)(3)	45,000	0			PROGRAM SERVICE SUPPORT
(252) SHELTER ANIMALS COUNT	46-2215168	501(C)(3)	25,000	0			PROGRAM SERVICE SUPPORT
(253) SHELTER FROM THE STORM ANIMAL RESCUE	20-3627106	501(C)(3)	35,000	0			PROGRAM SERVICE SUPPORT
(254) SICSA PET ADOPTION CENTER	23-7367199	501(C)(3)	26,575	0			PROGRAM SERVICE SUPPORT
(255) SIOUX FALLS AREA HUMANE SOCIETY	46-0239786	501(C)(3)	11,500	0			PROGRAM SERVICE SUPPORT
(256) SNARR-ANIMAL RESCUE NORTHEAST INC	47-3002801	501(C)(3)	5,775	0			PROGRAM SERVICE SUPPORT
(257) SOUL DOG RESCUE	45-4137227	501(C)(3)	40,850	0			PROGRAM SERVICE SUPPORT
(258) SOUTH SUBURBAN HUMANE SOCIETY	23-7165004	501(C)(3)	152,975	0			PROGRAM SERVICE SUPPORT
(259) SOUTHERN UTAH UNIVERSITY	87-6000481	501(C)(3)	25,964	0			PROGRAM SERVICE SUPPORT
(260) SPAY NEUTER INCENTIVE PROGRAM OF WEST VA	84-4347951	501(C)(3)	50,750	0			PROGRAM SERVICE SUPPORT
(261) SPAY NEUTER INITIATIVE	84-4734799	501(C)(3)	127,425	0			PROGRAM SERVICE SUPPORT
(262) SPCA OF BRAZORIA COUNTY	23-7404451	501(C)(3)	31,275	0			PROGRAM SERVICE SUPPORT
(263) SPCA OF NORTHEASTERN NORTH CAROLINA	58-1674663	501(C)(3)	75,229	0			PROGRAM SERVICE SUPPORT
(264) ST MARY PARISH ANIMAL SHELTER & CONTROL	72-6001283	GOVERNMENT	51,750	0			PROGRAM SERVICE SUPPORT
(265) ST TAMMANY PARISH DEPT OF ANIMAL SERVICES	72-6001034	GOVERNMENT	35,000	0			PROGRAM SERVICE SUPPORT
(266) ST BERNARD PARISH ANIMAL SERVICES	72-6001193	GOVERNMENT	8,000	0			PROGRAM SERVICE SUPPORT
(267) ST JOSEPH ANIMAL CONTROL AND RESCUE	44-6000256	GOVERNMENT	9,500	0			PROGRAM SERVICE SUPPORT
(268) STRAY CAT ALLIANCE	95-4787231	501(C)(3)	121,275	0			PROGRAM SERVICE SUPPORT
(269) TANGIPAHOA PARISH ANIMAL CONTROL	72-6001371	GOVERNMENT	8,600	0			PROGRAM SERVICE SUPPORT
(270) TAYSIA BLUE RESCUE	27-2775999	501(C)(3)	6,100	0			PROGRAM SERVICE SUPPORT
(271) TEN LIVES CLUB	16-1611221	501(C)(3)	11,955	0			PROGRAM SERVICE SUPPORT
(272) TERREBONNE PARISH ANIMAL SHELTER	72-6001390	GOVERNMENT	51,200	0			PROGRAM SERVICE SUPPORT
(273) TEXAS COALITION FOR ANIMAL PROTECTION	75-2915935	501(C)(3)	10,000	0			PROGRAM SERVICE SUPPORT
(274) TEXAS HUMANE HEROES	74-2069592	501(C)(3)	53,525	0			PROGRAM SERVICE SUPPORT
(275) THE ANIMAL FOUNDATION	88-0144253	501(C)(3)	19,600	0			PROGRAM SERVICE SUPPORT
(276) THE ASSOCIATION FOR ANIMAL WELFARE ADVANCEMENT	41-1618666	501(C)(3)	15,000	0			PROGRAM SERVICE SUPPORT
(277) THE BARN HOUSE COMMUNITY	86-2403073	501(C)(3)	20,250	0			PROGRAM SERVICE SUPPORT
(278) THE HUMANE SOCIETY FOR TACOMA & PIERCE COUNTY	91-0577128	501(C)(3)	10,275	0			PROGRAM SERVICE SUPPORT
(279) THE HUMANE SOCIETY OF POLK COUNTY	59-1644124	501(C)(3)	29,025	0			PROGRAM SERVICE SUPPORT
(280) THE LITTLE LION FOUNDATION	81-3553796	501(C)(3)	11,525	0			PROGRAM SERVICE SUPPORT
(281) THE PAW MISSION	82-2187275	501(C)(3)	60,000	0			PROGRAM SERVICE SUPPORT
(282) THE PUBLIC FOR ANIMAL WELFARE INC	74-2421563	501(C)(3)	10,000	0			PROGRAM SERVICE SUPPORT
(283) THE REGENTS OF THE UNIVERSITY OF CALIFORNIA	94-6036494	501(C)(3)	55,642	0			PROGRAM SERVICE SUPPORT
(284) THOMASVILLE THOMAS CTY HUMANE SOCIETY	58-1299962	501(C)(3)	135,065	0			PROGRAM SERVICE SUPPORT
(285) THREE LITTLE PITTIES RESCUE	82-4437410	501(C)(3)	5,625	0			PROGRAM SERVICE SUPPORT
(286) TOWN OF TRUCKEE ANIMAL SERVICES	68-0299615	GOVERNMENT	7,000	0			PROGRAM SERVICE SUPPORT
(287) TRACY POLICE DEPT-ANIMAL SERVICES	94-6000442	GOVERNMENT	20,950	0			PROGRAM SERVICE SUPPORT
(288) TREE HOUSE HUMANE SOCIETY	23-7444825	501(C)(3)	52,525	0			PROGRAM SERVICE SUPPORT
(289) TRI-CITY ANIMAL SHELTER	75-6000480	GOVERNMENT	5,550	0			PROGRAM SERVICE SUPPORT
(290) TULSA SPCA	73-0608144	501(C)(3)	5,250	0			PROGRAM SERVICE SUPPORT
(291) TURQUOISE PAW RESCUE	85-0737555	501(C)(3)	11,250	0			PROGRAM SERVICE SUPPORT
(292) UINTAH ANIMAL CONTROL AND SHELTER SPECIAL SERVICE DISTRICT	32-0196342	GOVERNMENT	12,250	0			PROGRAM SERVICE SUPPORT
(293) ULSTER COUNTY SPCA	14-1422082	501(C)(3)	15,500	0			PROGRAM SERVICE SUPPORT
(294) URBAN CAT COALITION	81-4257827	501(C)(3)	15,000	0			PROGRAM SERVICE SUPPORT
(295) UTAH ASSOCIATION OF COUNTIES	87-6000577	501(C)(3)	15,000	0			PROGRAM SERVICE SUPPORT
(296) UTAH'S FIRST LADY FOUNDATION	86-2475015	501(C)(3)	7,000	0			PROGRAM SERVICE SUPPORT
(297) VALLEY VIEW EQUINE RESCUE	26-3832985	501(C)(3)	11,400	0			PROGRAM SERVICE SUPPORT
(298) VANDERBURGH HUMANE SOCIETY	35-1068837	501(C)(3)	152,625	0			PROGRAM SERVICE SUPPORT
(299) VERMILION COUNTY ANIMAL REGULATIONS & ANIMAL SHELTER	37-6002224	501(C)(3)	6,650	0			PROGRAM SERVICE SUPPORT
(300) VVC OF TEXAS LLC	81-4469290	501(C)(3)	8,680	0			PROGRAM SERVICE SUPPORT
(301) WAGS & WALKS	45-3749303	501(C)(3)	27,000	0			PROGRAM SERVICE SUPPORT
(302) WARRICK COUNTY ANIMAL CONTROL	35-6000210	GOVERNMENT	10,075	0			PROGRAM SERVICE SUPPORT
(303) WASHOE COUNTY	88-6000138	501(C)(3)	15,000	0			PROGRAM SERVICE SUPPORT
(304) WELLINGTON HUMANE SOCIETY	48-1209251	501(C)(3)	30,700	0			PROGRAM SERVICE SUPPORT
(305) WILD BLUE CATS	27-1184549	501(C)(3)	24,000	0			PROGRAM SERVICE SUPPORT
(306) WILLIAMSON COUNTY REGIONAL ANIMAL SHELTER	74-6000978	GOVERNMENT	47,000	0			PROGRAM SERVICE SUPPORT
(307) WILSON COUNTY	56-6000351	501(C)(3)	77,000	0			PROGRAM SERVICE SUPPORT
(308) WILSON COUNTY CATS	82-2417897	501(C)(3)	10,600	0			PROGRAM SERVICE SUPPORT
(309) YOUNG-WILLIAMS ANIMAL CTR OF EAST TN	45-5326778	501(C)(3)	7,300	0			PROGRAM SERVICE SUPPORT

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

309

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) 2022

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance

(1) CASH GRANT	14	47,045
(1)
(2)
(3)
(4)
(5)
(6)
(7)

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Return Reference	Explanation
PART I, LINE 2:	ALL GRANT RECIPIENTS ARE RESEARCHED PRIOR TO RECEIVING FUNDS. WHEN PROVIDING A LARGE GRANT, AN AGREEMENT IS SIGNED BY BOTH PARTIES AND A WRITTEN REPORT IS REQUIRED SHOWING HOW THE FUNDS WERE SPENT. FOR SMALLER GRANTS, A BRIEF DESCRIPTION IS OBTAINED NOTING HOW THE FUNDS WERE SPENT.

Schedule I (Form 990) 2022

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
SchJMediumBullet

Attach to Form 990.
SchJMediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2022

Open to Public Inspection

Name of the organization

BEST FRIENDS ANIMAL SOCIETY

Employer identification number

23-7147797

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Yes

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2022

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1JULIANNE CASTLE CHIEF EXECUTIVE OFFICER	(i) (ii)	467,705 ------------- 0	60,000 ------------- 0	0 ------------- 0	7,000 ------------- 0	2,072 ------------- 0	536,777 ------------- 0	0 ------------- 0
2STEPHEN HOWELL CFO AND COO	(i) (ii)	412,462 ------------- 0	9,500 ------------- 0	0 ------------- 0	7,000 ------------- 0	6,248 ------------- 0	435,210 ------------- 0	0 ------------- 0
3SUSAN CITRO CHIEF EXPERIENCE OFFICER	(i) (ii)	272,401 ------------- 0	9,100 ------------- 0	0 ------------- 0	7,000 ------------- 0	11,136 ------------- 0	299,637 ------------- 0	0 ------------- 0
4VALERIE DORIAN CHIEF DEVELOPMENT OFFICER	(i) (ii)	231,804 ------------- 0	27,000 ------------- 0	0 ------------- 0	7,000 ------------- 0	5,096 ------------- 0	270,900 ------------- 0	0 ------------- 0
5KAREN GALLARDO SR. DIRECTOR - MAJOR & PLANNED GIVIN	(i) (ii)	228,457 ------------- 0	31,555 ------------- 0	0 ------------- 0	7,000 ------------- 0	2,144 ------------- 0	269,156 ------------- 0	0 ------------- 0
6HOLLY SIZEMORE CHIEF MISSIONS OFFICER	(i) (ii)	215,946 ------------- 0	7,000 ------------- 0	0 ------------- 0	7,000 ------------- 0	2,144 ------------- 0	232,090 ------------- 0	0 ------------- 0
7GREGORY CASTLE BOARD MEMBER / CEO EMERITUS	(i) (ii)	220,092 ------------- 0	0 ------------- 0	0 ------------- 0	7,000 ------------- 0	2,072 ------------- 0	229,164 ------------- 0	0 ------------- 0
8JUDAH BATTISTA CHIEF SANCTUARY OFFICER	(i) (ii)	213,349 ------------- 0	5,000 ------------- 0	0 ------------- 0	7,000 ------------- 0	3,136 ------------- 0	228,485 ------------- 0	0 ------------- 0
9ELISE TRAUB CHIEF EXTERNAL AFFAIRS OFFICER & CHI	(i) (ii)	203,061 ------------- 0	12,000 ------------- 0	0 ------------- 0	7,000 ------------- 0	1,648 ------------- 0	223,709 ------------- 0	0 ------------- 0
10MARC PERALTA CHIEF PROGRAM OFFICER	(i) (ii)	203,579 ------------- 0	7,120 ------------- 0	0 ------------- 0	7,000 ------------- 0	4,136 ------------- 0	221,835 ------------- 0	0 ------------- 0
11GRETA PALMER CHIEF BRAND & COMMUNICATIONS	(i) (ii)	203,413 ------------- 0	7,500 ------------- 0	0 ------------- 0	7,000 ------------- 0	2,072 ------------- 0	219,985 ------------- 0	0 ------------- 0
12REBECCA HUSS GENERAL COUNSEL	(i) (ii)	196,538 ------------- 0	5,000 ------------- 0	0 ------------- 0	7,000 ------------- 0	2,051 ------------- 0	210,589 ------------- 0	0 ------------- 0
13AMY STARNES CHIEF INNOVATION OFFICER	(i) (ii)	182,363 ------------- 0	11,000 ------------- 0	0 ------------- 0	7,000 ------------- 0	4,280 ------------- 0	204,643 ------------- 0	0 ------------- 0
14ALFRED BATTISTA BOARD CHAIR INTERNAL CONSULTANT	(i) (ii)	186,487 ------------- 0	1,500 ------------- 0	0 ------------- 0	7,000 ------------- 0	2,072 ------------- 0	197,059 ------------- 0	0 ------------- 0
15ERIKA ARNOLD DIRECTOR - PROCESS EXCELLENCE	(i) (ii)	185,085 ------------- 0	2,500 ------------- 0	0 ------------- 0	7,000 ------------- 0	200 ------------- 0	194,785 ------------- 0	0 ------------- 0
16JOSE OCANO SR. DIRECTOR - TALENT & CULTURE	(i) (ii)	178,995 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	4,266 ------------- 0	183,261 ------------- 0	0 ------------- 0
17TARA TIMPSON STAFF VETERINARIAN	(i) (ii)	148,527 ------------- 0	1,000 ------------- 0	32,473 ------------- 0	0 ------------- 0	0 ------------- 0	182,000 ------------- 0	0 ------------- 0
18BERNADETTE MEJIA DIRECTOR OF PRINCIPAL GIFTS	(i) (ii)	152,867 ------------- 0	20,000 ------------- 0	0 ------------- 0	7,000 ------------- 0	2,072 ------------- 0	181,939 ------------- 0	0 ------------- 0

Schedule J (Form 990) 2022

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation
PART I, LINE 3	THE BOARD REVIEWED AND APPROVED THE COMPENSATION OF THE CEO AFTER CONSIDERING DATA FROM DIFFERENT SOURCES, INCLUDING COMPENSATION AMOUNTS OF COMPARABLE POSITIONS AT COMPARABLE ORGANIZATIONS.
PART I, LINE 4A	TARA TIMPSON $32,473

Schedule J (Form 990) 2022

Additional Data

Software ID:
Software Version:

- TIN:

Schedule L
(Form 990)

Department of the Treasury
Internal Revenue Service

Transactions with Interested Persons

Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
MediumBullet

Attach to Form 990 or Form 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization

BEST FRIENDS ANIMAL SOCIETY

Employer identification number

23-7147797

Part I

Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.

1(a) Name of disqualified person	(c) Description of transaction	(d) Corrected?
1(a) Name of disqualified person	(c) Description of transaction	Yes	No

Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... Bullet Image

Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ Bullet Image

Part II

Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22

(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	(d) Loan to or from the organization?		(e) Original principal amount	(f) Balance due	(g) In default?		(h) Approved by board or committee?		(i) Written agreement?
(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	To	From	(e) Original principal amount	(f) Balance due	Yes	No	Yes	No	Yes	No






Total ............... $

Part III

Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of assistance	(d) Type of assistance	(e) Purpose of assistance

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50056A

Schedule L (Form 990) 2021

Page 2

Part IV

Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of transaction	(d) Description of transaction	(e) Sharing of organization's revenues?
(a) Name of interested person		(c) Amount of transaction	(d) Description of transaction	Yes	No
(1) CARRAGH MALONEY	DAUGHTER: BD MEMBER CASTLE	108,213	EMPLOYEE COMPENSATION		No
(2) JONATHAN SIZEMORE	SPOUSE: OFFICER SIZEMORE	57,987	EMPLOYEE COMPENSATION		No
(3) BART BATTISTA	SON: BD MEMBER BATTISTA	149,475	EMPLOYEE COMPENSATION		No
(4) MARK EBBS	SON: FOUNDER EBBS	61,633	EMPLOYEE COMPENSATION		No
(5) JUDAH BATTISTA	SON: BD MEMBER BATTISTA	228,485	EMPLOYEE COMPENSATION		No

Part V

Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).

Return Reference	Explanation

Schedule L (Form 990) 2021

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE M
(Form 990)

Department of the Treasury

Internal Revenue Service

Noncash Contributions

Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image

Attach to Form 990.
Right pointing arrow large image

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2022

Open to Public Inspection

Name of the organization

BEST FRIENDS ANIMAL SOCIETY

Employer identification number

23-7147797

Part I

Types of Property

	(a) Check if applicable	(b) Number of contributions or items contributed	(c) Noncash contribution amounts reported on Form 990, Part VIII, line 1g	(d) Method of determining noncash contribution amounts
1 Art—Works of art ....
2 Art—Historical treasures .
3 Art—Fractional interests ..
4 Books and publications ..
5 Clothing and household goods .......
6 Cars and other vehicles ..
7 Boats and planes ....
8 Intellectual property ...
9 Securities—Publicly traded .
10 Securities—Closely held stock .
11 Securities—Partnership, LLC, or trust interests ....
12 Securities—Miscellaneous ..
13 Qualified conservation contribution—Historic structures .....
14 Qualified conservation contribution—Other ...
15 Real estate—Residential .
16 Real estate—Commercial ..
17 Real estate—Other ...	X	2	1,010,000	FMV
18 Collectibles .....
19 Food inventory ...	X	5,404	1,936,858	FMV
20 Drugs and medical supplies .	X	145	232,768	FMV
21 Taxidermy ......
22 Historical artifacts ....
23 Scientific specimens ..
24 Archeological artifacts ...
25 Other ( EVENT FEES )	X	2	17,634	FMV
26 Other ( JANITORIAL AND OFFICE SUPPLIES )	X	5	5,681	FMV
27 Other ( )
28 Other ( )

Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement

Yes

30a

During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't required to be used for exempt purposes for the entire holding period? ...................

30a

If "Yes," describe the arrangement in Part II.

Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?

Yes

32a

Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash

contributions? ..........................

32a

Yes

If "Yes," describe in Part II.

If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked,

describe in Part II.

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 51227J

Schedule M (Form 990) (2022)

Page 2

Part IISupplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.

Return Reference	Explanation
PART I, LINE 32B:	BEST FRIENDS ANIMAL SOCIETY UTILIZES THE SERVICES OF AN AUTOMOBILE BROKER TO SELL DONATED VEHICLES.

Schedule M (Form 990) (2022)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

BEST FRIENDS ANIMAL SOCIETY

Employer identification number

23-7147797

Return Reference	Explanation
FORM 990 PART III LINE 4A	DIRECT ANIMAL LIFESAVING: WHILE BEST FRIENDS ANIMAL SANCTUARY REMAINS THE HEART AND SOUL OF OUR ORGANIZATION, WE NOW HAVE LIFESAVING CENTERS AND PROGRAMS IN SALT LAKE CITY, LOS ANGELES, NEW YORK CITY, ATLANTA, HOUSTON, NORTHWEST ARKANSAS, AND OTHER AREAS. IN FISCAL YEAR 2023, BEST FRIENDS DIRECTLY HELPED THOUSANDS OF ANIMALS THROUGH THESE CENTERS AND PROGRAMS. BEST FRIENDS ANIMAL SANCTUARY, THE COUNTRY'S LARGEST NO-KILL SANCTUARY FOR COMPANION ANIMALS, CARES FOR UP TO 1,600 ANIMALS ON ANY GIVEN DAY. LIFESAVING ACHIEVEMENTS AT THE SANCTUARY IN 2023 INCLUDE: 2,963 ANIMALS WELCOMED 894 ANIMALS FOSTERED 1,594 ANIMALS ADOPTED 1,712 ANIMALS TRANSPORTED (INCLUDING ANIMALS BELONGING TO OTHER ORGANIZATIONS THAT BEST FRIENDS HELPED TRANSPORT.) 3,394 SPAY AND NEUTER SURGERIES BEST FRIENDS' NATIONAL WORK INCLUDES PET ADOPTION AND FOSTER PROGRAMS, SPAY AND NEUTER SERVICES, AND PROGRAMS FOR OUTDOOR CATS. LIFESAVING ACHIEVEMENTS (ACROSS ALL PROGRAMMING AND INCLUDING SANCTUARY NUMBERS ABOVE) IN 2023 INCLUDE: 15,235 ANIMALS WELCOMED 11,913 ANIMALS ADOPTED 8,717 ANIMALS FOSTERED 6,238 ANIMALS TRANSPORTED (INCLUDING ANIMALS BELONGING TO OTHER ORGANIZATIONS THAT BEST FRIENDS HELPED TRANSPORT.) 22,118 SPAY AND NEUTER SURGERIES AS PART OF OUR EMERGENCY RESPONSE EFFORTS, BEST FRIENDS HELPED SHELTERS AND ANIMALS AFFECTED BY NATURAL DISASTERS, INCLUDING THE MAUI WILDFIRES, TEXAS HEATWAVE, AND HURRICANE IDALIA. DEPENDING ON THE NEED, BEST FRIENDS SENT FOOD AND SUPPLIES, COVERED VETERINARY BILLS, AND TRANSPORTED ANIMALS TO SAFETY.
FORM 990 PART III LINE 4B	LEADING THE NO-KILL MOVEMENT THROUGH STRATEGIC PARTNERSHIPS AND COMMUNITY ENGAGEMENT: BEST FRIENDS IS WORKING WITH ANIMAL WELFARE ORGANIZATIONS NATIONWIDE TO CREATE NEW APPROACHES TO LIFESAVING AND TO HELP EVERY SHELTER AND COMMUNITY REACH THEIR NO-KILL GOALS. THROUGH THE BEST FRIENDS NETWORK, WE COLLABORATE WITH AND SUPPORT MORE THAN 4,700 (AND COUNTING) ANIMAL SHELTERS, RESCUE GROUPS, SPAY/NEUTER ORGANIZATIONS, AND OTHER ANIMAL WELFARE ORGANIZATIONS. WE OFFER NETWORK PARTNERS MENTORSHIPS, PEER-TO-PEER CONNECTIONS, TRAINING, LIFESAVING RESOURCES, GRANT OPPORTUNITIES, AND MORE. BEST FRIENDS' TOTAL FUNDING TO NETWORK PARTNERS AND OTHER ORGANIZATIONS WAS $13,628,102 MILLION ACROSS 3,135 ORGANIZATIONS. BEST FRIENDS NATIONAL ADOPTION WEEKENDS HELP DOGS AND CATS FROM NETWORK PARTNERS AND OUR OWN LOCATIONS FIND HOMES. MORE THAN 30,000 PETS WERE ADOPTED THROUGH THREE NATIONAL ADOPTION WEEKENDS IN 2023. BECAUSE DATA GUIDES OUR WORK, WE DEVELOPED THE SHELTER PET DATA ALLIANCE IN 2023. THE PLATFORM IS THE FIRST NATIONAL DATABASE OF REAL-TIME PET LIFESAVING DATA FROM SHELTERS ACROSS THE COUNTRY. IT MAKES IT EASY FOR ORGANIZATIONS TO SHARE DATA, TRACK TRENDS, MAKE STRATEGIC DECISIONS, AND BENCHMARK THEMSELVES AGAINST PEER ORGANIZATIONS. THROUGH BEST FRIENDS' NATIONAL SHELTER EMBED PROGRAM, OUR EXPERTS WORK IN SHELTERS ALONGSIDE THEIR STAFF AND COACH THEM THROUGH PROGRAMMATIC AND OPERATIONAL CHANGES. IN 2023, BEST FRIENDS STARTED 6 NEW EMBED PROGRAMS ACROSS 5 STATES. BEST FRIENDS CONTINUED PARTNERING WITH SOUTHERN UTAH UNIVERSITY TO CREATE LEARNING OPPORTUNITIES IN CONTEMPORARY ANIMAL SERVICES. PRIOR TO THIS PARTNERSHIP, NO COLLEGE OR UNIVERSITY IN THE U.S. OFFERED ACADEMIC OR CONTINUING EDUCATION OPPORTUNITIES IN THIS FIELD. IN 2023, 203 PEOPLE GRADUATED FROM BEST FRIENDS' LEARNING ADVANCEMENT PROGRAMS. LEGISLATION AND ADVOCACY ARE ALSO A KEY PART OF BEST FRIENDS' WORK TO REACH NO-KILL IN EVERY COMMUNITY NATIONWIDE. WE FOCUS ON THE MOST PRESSING ISSUES OUR NATION'S PETS FACE. IN 2023, BEST FRIENDS' LEGISLATIVE TEAM HELPED ACHIEVE 47 ADVOCACY WINS: 9 IN THE FIGHT AGAINST PUPPY MILLS; 5 TO HELP END BREED-SPECIFIC LEGISLATION; 12 TO PROTECT COMMUNITY CATS; AND 21 OTHERS THAT HELPED PETS AND THE PEOPLE WHO LOVE THEM. THESE WINS WERE SUPPORTED BY BEST FRIENDS' GRASSROOTS ADVOCACY TEAM COMPRISED OF 114,000 ANIMAL ADVOCATES NATIONWIDE. DURING BEST FRIENDS' FIRST-EVER NATIONAL ACTION WEEK FOR ANIMALS, 3,285 PEOPLE SIGNED UP AND TOOK MORE THAN 4,250 ACTIONS TO HELP COMMUNITY CATS. A LEGISLATIVE HIGHLIGHT FROM 2023 IS THAT NEW YORK, WASHINGTON, AND OREGON JOINED FOUR OTHER STATES THAT HAVE PASSED LAWS BANNING OR RESTRICTING THE SALE OF DOGS AND CATS FROM COMMERCIAL BREEDING OPERATIONS. THESE WERE BIG VICTORIES IN THE FIGHT AGAINST PUPPY MILLS. ADDITIONALLY, BEST FRIENDS HELPED REPEAL A 34-YEAR BAN ON PIT BULL TERRIER-TYPE DOGS IN MIAMI-DADE COUNTY, FLORIDA. FOR THE FIRST TIME IN DECADES, BLOCKY-HEADED DOGS IN MIAMI-DADE COUNTY HAVE A CHANCE TO FIND LOVING FAMILIES. ALL TOLD, BEST FRIENDS' DIRECT ANIMAL LIFESAVING AND EFFORTS TO LEAD THE NATIONAL NO-KILL MOVEMENT SAVED THE LIVES OF THOUSANDS OF DOGS AND CATS, WHILE HELPING 62% OF SHELTERS ACHIEVE NO-KILL STATUS IN 2023.
FORM 990, PART VI, SECTION A, LINE 2	ANNE MEJIA, SECRETARY AND CYRUS MEJIA, BOARD MEMBER, ARE HUSBAND AND WIFE. GREGORY CASTLE, BOARD MEMBER AND CEO EMERITUS AND JULIE CASTLE, CEO ARE HUSBAND AND WIFE.
FORM 990, PART VI, SECTION B, LINE 11B	THE 990 IS PREPARED INTERNALLY AND REVIEWED BY TANNER LLC, THE CHIEF FINANCIAL/OPERATING OFFICER AND THE CHAIR OF THE AUDIT COMMITTEE. THE RETURN IS THEN MADE AVAILABLE TO THE WHOLE BOARD FOR REVIEW BEFORE BEING FILED.
FORM 990, PART VI, SECTION B, LINE 12C	UPON BEING APPOINTED, ALL BOARD MEMBERS, OFFICERS, AND STAFF ARE REQUIRED TO SIGN AN AGREEMENT THAT ACKNOWLEDGES ACCEPTANCE OF BEST FRIENDS' CONFLICT OF INTEREST POLICY. THIS POLICY APPLIES TO ALL BOARD MEMBERS, DIRECTORS, COMMITTEE MEMBERS AND STAFF OF BEST FRIENDS ANIMAL SOCIETY. THIS POLICY REQUIRES THAT ALL AFFILIATIONS WITH ENTITIES IN WHICH A FINANCIAL INTEREST IS HELD BE DISCLOSED TO THE BOARD. THE SENIOR FINANCIAL MANAGEMENT OF BEST FRIENDS, INCLUDING THE COO AND THE DIRECTOR OF FINANCE, ROUTINELY MONITOR ALL TRANSACTIONS TO ENSURE THAT ANY RELATED PARTY TRANSACTIONS ARE FULLY DISCLOSED TO THE BOARD AT LEAST ANNUALLY AND IN THE FINANCIAL STATEMENTS TO ENSURE THAT THE TRANSACTIONS COMPLY WITH POLICY. THIS POLICY IS CURRENTLY UNDER REVIEW BY THE BOARD TO PROVIDE GREATER STRUCTURE; INCLUDING REQUIRING MORE FREQUENT SIGN-OFF ON POLICY,MORE REPORTING, AND RESTRICTIONS ON PARTICIPATION BY RELEVANT BOARD AND STAFF IN THE DEALING WITH THE CONFLICT.
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD REVIEWED AND APPROVED THE COMPENSATION OF THE CEO AFTER CONSIDERING DATA FROM DIFFERENT SOURCES, INCLUDING COMPENSATION AMOUNTS OF COMPARABLE POSITIONS AT COMPARABLE ORGANIZATIONS. THE CHIEF EXECUTIVE OFFICER DETERMINES THE COMPENSATION OF THE CORPORATE OFFICERS, AFTER CONSIDERING DATA FROM DIFFERENT SOURCES, INCLUDING COMPENSATION AMOUNTS OF COMPARABLE POSITIONS AT COMPARABLE ORGANIZATIONS. THE CEO REVIEWS THOSE SALARIES WITH THE BOARD.
FORM 990, PART VI, SECTION C, LINE 19	COPIES OF THE FORM 990, FORM 990-T, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC VIEWING ON THE BEST FRIENDS' WEBSITE. GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST, SUBJECT TO APPROVAL OF SENIOR MANAGEMENT.
FORM 990 PART IX LINE 26	BEST FRIENDS ACHEIVES SOME OF ITS PROGRAMMATIC AND FUNDRAISING GOALS IN DIRECT MAIL CAMPAIGNS THAT INCLUDE REQUESTS FOR CONTRIBUTIONS. THE COSTS OF CONDUCTING THOSE CAMPAIGNS INCLUDED CERTAIN JOINT COSTS THAT ARE NOT DIRECTLY ATTRIBUTABLE TO THE PROGRAM, MANAGEMENT AND GENERAL, OR THE FUNDRAISING COMPONENT OF THE ACTIVITIES. THOSE JOINT COSTS WERE ALLOCATED BETWEEN PROGRAM AND FUNDRAISING. BEST FRIENDS ANIMAL SOCIETY, INC. IS COMMITTED TO EFFICIENCY AND TRANSPARENCY. WE COMMUNICATE WITH OUR DONORS AND PROSPECITVE DONORS BY EMAIL, POSTAL MAIL, PHONE AND OTHER MEANS, BOTH TO REQUEST CONTRIBUTIONS TO OUR CAUSE AND TO EDUCATE THE PUBLIC ABOUT BEST FRIENDS ANIMAL SOCIETY, INC. PROGRAMS, VOLUNTEER OPPORTUNITIES AND EVENTS ACROSS THE UNITED STATES. THESE EFFORTS HELP ADVANCE OUR MISSION TO END THE KILLING OF SHELTER ANIMALS BY 2025. AS A RESULT, IN ACCORDANCE WITH THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) GUIDELINES AND INTERNAL REVENUE SERVICE (IRS) GUIDANCE, BEST FRIENDS ANIMAL SOCIETY, INC. ALLOCATES A PORTION OF OUR FUNDRAISING COSTS TO PROGRAM SERVICES. AS A NONPROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL TAXATION, WE ENSURE OUR DONORS' MONEY IS SPENT AS FFICIENTLY AND EFFECTIVELY AS POSSIBLE.
FORM 990, PART XI, LINE 9:	AGENCY FUNDS DESIGNATED FOR OTHER ORGANIZATIONS 300,000. SUBSIDIARY INCOME 106,020. OTHER ADJUSTMENTS 524,886.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2021

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBullet

Attach to Form 990.
MediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization

BEST FRIENDS ANIMAL SOCIETY

Employer identification number

23-7147797

Part I

Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity
(1) BEST FRIENDS PRODUCTIONS LLC 5001 ANGEL CANYON ROAD KANAB,UT84741 47-2566720	PARTICIPATE IN JOINT VENTURE TO PRODUCE A FILM	UT		87,310	BEST FRIENDS ANIMAL SOCIETY
(2) 307 WEST BROADWAY LLC 5001 ANGEL CANYON ROAD KANAB,UT84741 47-4201980	HOLD LEASE ON BUILDING IN MANHATTAN, NY	UT	-353,639	100,123	BEST FRIENDS ANIMAL SOCIETY

Part II

Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2021

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	Yes	No
(1) BEST FRIENDS WELLNESS CENTER INC 5001 ANGEL CANYON ROAD KANAB,UT84741 47-3149724	OPERATE FITNESS CENTER	UT	BEST FRIENDS ANIMAL SOCIETY	C	-65,770	759,272	100.000 %	Yes

Schedule R (Form 990) 2021

Page 3

Part V

Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................

b Gift, grant, or capital contribution to related organization(s) ............................

c Gift, grant, or capital contribution from related organization(s) ............................

d Loans or loan guarantees to or for related organization(s) ............................

e Loans or loan guarantees by related organization(s) ............................

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

Yes

k Lease of facilities, equipment, or other assets from related organization(s) ......................

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

m Performance of services or membership or fundraising solicitations by related organization(s) .................

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

o Sharing of paid employees with related organization(s) ............................

Yes

p Reimbursement paid to related organization(s) for expenses ............................

q Reimbursement paid by related organization(s) for expenses ............................

r Other transfer of cash or property to related organization(s) ............................

s Other transfer of cash or property from related organization(s) ............................

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved
(1) BEST FRIENDS WELLNESS CENTER INC	J	56,220	ARM'S LENGTH ESTIMATE OF MGMT FEE
(2) BEST FRIENDS WELLNESS CENTER INC	O	75,010	SALARY AND PAYROLL TAX

Schedule R (Form 990) 2021

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Schedule R (Form 990) 2021

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R. See instructions.

Return Reference	Explanation

Schedule R (Form 990) 2021

Additional Data

Software ID:
Software Version: