﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-08-17T12:52:25-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>208508005</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CAROL L HUDSON CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>206A S LOOP 336W 233</AddressLine1Txt>
        <CityNm>CONROE</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>77304</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>450497361</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF JSAC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>9364411120</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3403 WOODED LANE</AddressLine1Txt>
        <CityNm>CONROE</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>77301</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ALAN CEGIELSKI</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>9364411120</PhoneNum>
      <SignatureDt>2024-08-09</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CAROL L HUDSON</PreparerPersonNm>
      <PTIN>P01210136</PTIN>
      <PhoneNum>9364411120</PhoneNum>
      <PreparationDt>2024-08-09</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.FJSAC.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>105710</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>500</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="500" referenceDocumentId="RetDoc2">105210</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>94300</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>10910</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>11410</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>25000</GrantsAndSimilarAmountsPaidAmt>
      <OtherExpensesTotalAmt>2751</OtherExpensesTotalAmt>
      <TotalExpensesAmt>27751</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-16341</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>65959</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>49618</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>65709</BOYAmt>
        <EOYAmt>49368</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>250</BOYAmt>
        <EOYAmt>250</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>65959</BOYAmt>
        <EOYAmt>49618</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>65959</BOYAmt>
        <EOYAmt>49618</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO RAISE SCHOLARSHIP FUNDS AND TO SUPPORT THE SWINE AUCTION COMMITTEE OF THE HOUSTON LIVESTOCK SHOW &amp; RODEO, A IRC 501(C)(3) ORGANIZATION.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION PARTICIPATED IN A BAR-B-Q CONTEST. AN AMOUNT OF 166,342 WAS RAISED AND NUMBEROUS NEW CONTACTS FOR POTENTIAL FUTURE CONTRIBUTORS WERE MADE DURING THE EVENT. RELATED EXPENSES WERE 101,892. ONE SCHOLARSHIP FOR 20,000 WAS AWARDED AND 41,500 WAS SPENT AT THE SWINE AUCTION TO PURCHASE VARIOUS LOTS AND SUPPORT THE SWINE COMMITTEE IN MAINTAINING THE PRICES BEING PAID AT AUCTION.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>25000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>25000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>25000</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARTHA CEBALLOS</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALAN CEGIELSKI</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAY BART</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAROL HUDSON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAN CEBALLOS</PersonNm>
        <TitleTxt>VICE-PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANDREW CLENDENNEN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ED DECORA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN GRIMES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RONNIE GULIHER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RYAN STONE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES TAYLOR</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOE VAN MATRE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>CAROL HUDSON</PersonNm>
        <USAddress>
          <AddressLine1Txt>3403 WOODED LANE</AddressLine1Txt>
          <AddressLine2Txt>3403 WOODED LANE</AddressLine2Txt>
          <CityNm>CONROE</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>77301</ZIPCd>
        </USAddress>
        <PhoneNum>9364411120</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>111575</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1500</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>116834</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10280</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>500</CurrentTaxYearAmt>
        <TotalAmt>240689</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>111575</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1500</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>116834</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10280</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>500</CurrentTaxYearAmt>
        <TotalAmt>240689</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>240689</PublicSupportTotal170Amt>
      <TotalSupportAmt>240689</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>491181</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>BBQ EVENT</Event1Nm>
        <GrossReceiptsEvent1Amt>105710</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>500</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>105210</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>94300</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>105710</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>500</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>105210</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>94300</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>94300</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>10910</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>ADDRESS: PO BOX 20070 HOUSTON, TX 77054 CASH CONTRIBUTION: 25,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES CREDIT CARD FEES 2,315 OFFICE EXPENSES 436 TOTAL 2,751</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>SECURITY DEPOSITS 250 250 TOTAL 250 250</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO RAISE SCHOLARSHIP FUNDS AND TO SUPPORT THE SWINE AUCTION COMMITTEE OF THE HOUSTON LIVESTOCK SHOW &amp; RODEO, A IRC 501(C)(3) ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION PARTICIPATED IN A BAR-B-Q CONTEST. AN AMOUNT OF 166,342 WAS RAISED AND NUMBEROUS NEW CONTACTS FOR POTENTIAL FUTURE CONTRIBUTORS WERE MADE DURING THE EVENT. RELATED EXPENSES WERE 101,892. ONE SCHOLARSHIP FOR 20,000 WAS AWARDED AND 41,500 WAS SPENT AT THE SWINE AUCTION TO PURCHASE VARIOUS LOTS AND SUPPORT THE SWINE COMMITTEE IN MAINTAINING THE PRICES BEING PAID AT AUCTION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>