<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-02-15T11:05:52-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>843856953</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GP Accounting and Tax Services LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>420 South Riverside Ave</AddressLine1Txt>
        <CityNm>Croton On Hudson</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10520</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>861660545</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Friends For Life Animal Rescue</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>186 Morningside Rd</AddressLine1Txt>
        <CityNm>Paramus</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>07652</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Tamar Fabian</PersonNm>
      <PersonTitleTxt>Chair Executiv</PersonTitleTxt>
      <PhoneNum>9083122109</PhoneNum>
      <SignatureDt>2024-02-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Tamar</PersonFirstNm>
        <PersonLastNm>Fabian</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Galyna Pysmenna</PreparerPersonNm>
      <PTIN>P01847031</PTIN>
      <PhoneNum>5185470798</PhoneNum>
      <PreparationDt>2024-02-15</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <OOBSecurityVerificationCd>00</OOBSecurityVerificationCd>
        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>www.friendsforlifeanimalrescue.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>72224</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>8242</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>63343</ProgramServiceRevenueAmt>
      <GrossSalesOfInventoryAmt>639</GrossSalesOfInventoryAmt>
      <GrossProfitLossSlsOfInvntryAmt>639</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>72224</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>785</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>67077</OtherExpensesTotalAmt>
      <TotalExpensesAmt>67862</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>4362</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>38369</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>42731</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>41025</BOYAmt>
        <EOYAmt>43843</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>41025</BOYAmt>
        <EOYAmt>43843</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>2656</BOYAmt>
        <EOYAmt>1112</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>38369</BOYAmt>
        <EOYAmt>42731</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Animal Rescue</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Saving adoptable dogs from high-kill shelters and adopting them into loving homes. Our organization has saved 124 dogs in the first year of operation</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>25853</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Vetting and reviving animals in health crisis. Weve saved numerous animals with treatable illnesses that without our help would be put down due to the lack of shelter funding</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>41909</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Reabilitating dogs with behavioral issues and preparing them for adoption. We put time, effort and funds into training less adoptable dogs suffering from past traumas</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>67762</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Tamar Fabian</PersonNm>
        <TitleTxt>Chair Executive Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Beth Markert</PersonNm>
        <TitleTxt>Treasurer Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jennifer Stadler Leary</PersonNm>
        <TitleTxt>Secretary Administative Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Michelle Carl Bosak</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </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>
      <StatesWhereCopyOfReturnIsFldCd>NJ</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Tamar Fabian</PersonNm>
        <USAddress>
          <AddressLine1Txt>186 Morningside Rd</AddressLine1Txt>
          <CityNm>Paramus</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>07652</ZIPCd>
        </USAddress>
        <PhoneNum>9083122109</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="990A">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus2YearsAmt>17570</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>14577</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8242</CurrentTaxYearAmt>
        <TotalAmt>40389</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus2YearsAmt>17570</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>14577</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8242</CurrentTaxYearAmt>
        <TotalAmt>40389</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>40389</PublicSupportTotal170Amt>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus2YearsAmt>50136</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>99782</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>63982</CurrentTaxYearAmt>
        <TotalAmt>213900</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>254289</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>Our non-profit continuously pursues its mission of animal rescue. 124 dogs have been saved, rehabilitated, and adopted into loving homes within the first year, 249 were saved in the second year of operation.We had 30 animals in our care at the start of 2023. We took in 149 animals during 2023 (35 strays, 80 owner surrenders, 20 from shelters, and 14 other).And we had 44 animals remaining in our care at the end of 2023.Many animals come with treatable illnesses not typical in the NorthEast states. We put time, effort, and funds into rehabilitating these animals, giving them a chance to get out of high kill shelters, and be adopted into loving homes.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountTransport expenses 14,120Medical expenses 34,399Foster supplies 2,607Microchips 1,748Foster food 5,936Administative expense 308Office supplies 270Insurance expense 1,827Spay/neuter expense 5,762Donation 100</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearCredit Card balance 2,656 1,112</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
