﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-06-12T08:44:18-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>841564678</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Swift CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>965 North Ten Mile Dr Unit A9</AddressLine1Txt>
        <CityNm>Frisco</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>80443</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>841157625</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LEAGUE FOR ANIMALS</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>AND PEOPLE OF THE SUMMIT</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>LEAG</BusinessNameControlTxt>
      <PhoneNum>7203730837</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 2512</AddressLine1Txt>
        <CityNm>Frisco</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>80443</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARY HARMEYER</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2025-06-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Teresia A Swift CPA</PreparerPersonNm>
      <PTIN>P00297283</PTIN>
      <PhoneNum>9706685850</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="TransfersPersonalBenefitsContr IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.1">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>www.summitlaps.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>193196</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>154002</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>3811</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">35383</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>5870</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>29513</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>187326</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>705</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>1478</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>27</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>90002</OtherExpensesTotalAmt>
      <TotalExpensesAmt>92212</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>95114</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>83899</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>179013</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>83899</BOYAmt>
        <EOYAmt>179013</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>83899</BOYAmt>
        <EOYAmt>179013</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>83899</BOYAmt>
        <EOYAmt>179013</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>The League for Animals &amp; People of the Summit was established in 1990 and obtained 501(c)(3) status in 1992. We work to reduce the number of unwanted pets through comprehensive spay/neuter programs and give financial aid to low income residents to obtain necessary veterinary care for their animals. We seek to promote and enhance the human-animal bond with our financial aid programs and our fun-draisers that get whole families to participate in events with their dogs. L.A.P.S. also financially assists the Summit County Animal Shelter to offset the spay/neuter costs for adoptee animals in residence by subsidizing their entire spay/neuter program through grants LAPS receives.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Medical/Surgical Veterinary Assistance</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>56365</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Spayed/Neuter Assistance</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>56365</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JESSLYN MCGILL</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAUREN CHASE</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JANET GOOD</PersonNm>
        <TitleTxt>MBRSHP DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BETH HAYDEN</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHANNON MCCOLLOUGH</PersonNm>
        <TitleTxt>VET ADVISOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VICTORIA NESTOR</PersonNm>
        <TitleTxt>EVENT DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EMILY CURRY</PersonNm>
        <TitleTxt>VLTR Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CATHERINE ADAIR</PersonNm>
        <TitleTxt>EVENT DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HEIDI AGGELER</PersonNm>
        <TitleTxt>GRANT DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</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>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>MARY HARMEYER</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 2512</AddressLine1Txt>
          <CityNm>FRISCO</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>80443</ZIPCd>
        </USAddress>
        <PhoneNum>7203730837</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="IRS990ScheduleA" softwareId="24020490" softwareVersionNum="2024v5.1">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus3YearsAmt>70177</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>55556</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>64371</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>154002</CurrentTaxYearAmt>
        <TotalAmt>344106</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <TaxRevLeviedOrgnztnlBnft509Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft509Grp>
      <GovtFurnSrvcFcltsVl509Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus3YearsAmt>70177</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>55556</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>64371</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>154002</CurrentTaxYearAmt>
        <TotalAmt>344106</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <PublicSupportTotal509Amt>344106</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearAmt>3811</CurrentTaxYearAmt>
        <TotalAmt>3811</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearAmt>3811</CurrentTaxYearAmt>
        <TotalAmt>3811</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus3YearsAmt>70177</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>55556</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>64371</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>157813</CurrentTaxYearAmt>
        <TotalAmt>347917</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <First5Years509Ind>X</First5Years509Ind>
      <PublicSupportCY509Pct>0.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="24020490" softwareVersionNum="2024v5.1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="24020490" softwareVersionNum="2024v5.1">
      <FundraisingEventInformationGrp>
        <Event1Nm>K9-4K</Event1Nm>
        <GrossReceiptsEvent1Amt>20757</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>20757</GrossRevenueEvent1Amt>
        <Event2Nm>Marina Mutt</Event2Nm>
        <GrossReceiptsEvent2Amt>5069</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>5069</GrossRevenueEvent2Amt>
        <GrossReceiptsTotalAmt>25826</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>25826</GrossRevenueTotalEventsAmt>
        <NetIncomeSummaryAmt>25826</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Advertising and Promotion $733</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expenses $1754</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $1968</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Med/Surg Assistance $56364</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>Spay/Neuter $23852</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>General Assistance grant $4400</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>MEETING EXPENSE $625</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>DUES &amp; SUBSCRIPTIONS $170</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPLIES $120</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.8</FormAndLineReferenceDesc>
        <ExplanationTxt>GIFTS $16</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>