﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-09-09T13:11:23-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>880384266</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SWAN &amp; GARDINER CPA'S LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>9005 W SAHARA AVE</AddressLine1Txt>
        <CityNm>LAS VEGAS</CityNm>
        <StateAbbreviationCd>NV</StateAbbreviationCd>
        <ZIPCd>89117</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>474330694</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SOUTHWEST EXOTIC AVIAN RESCUE</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SOUT</BusinessNameControlTxt>
      <PhoneNum>7029371005</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5413 HICKAM AVE</AddressLine1Txt>
        <CityNm>LAS VEGAS</CityNm>
        <StateAbbreviationCd>NV</StateAbbreviationCd>
        <ZIPCd>89130</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KELLE COBLE</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <PhoneNum>7029371005</PhoneNum>
      <SignatureDt>2025-09-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>BRUCE R GARDINER</PreparerPersonNm>
      <PTIN>P00287027</PTIN>
      <PhoneNum>7028699700</PhoneNum>
      <PreparationDt>2025-09-08</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.SWEARLV.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>128415</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>80387</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>48028</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>128415</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>6677</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>8712</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>280</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>112497</OtherExpensesTotalAmt>
      <TotalExpensesAmt>128166</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>249</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>3297</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>3546</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>3297</BOYAmt>
        <EOYAmt>3546</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>3297</BOYAmt>
        <EOYAmt>3546</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>3297</BOYAmt>
        <EOYAmt>3546</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>FOSTER-HOME BASED PARROT RESCUE</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION HAD 122 BIRD INTAKES THAT RESULTED IN 73 ADOPTIONS AND 56 TRANSFERS TO OTHER 501(C)(3) ORGANIZATIONS. THE ORGANIZATION PROVIDED THEM COMPREHENSIVE VET CARE, PROPER LIVING ARRANGEMENTS, AND DIETARY SUPPORT.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>115697</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>115697</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KELLE COBLE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SKYE MARSH</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>60.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIM BAUER-SHAUB</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25.00</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>KELLE COBLE</PersonNm>
        <USAddress>
          <AddressLine1Txt>5413 HICKAM AVE</AddressLine1Txt>
          <CityNm>LAS VEGAS</CityNm>
          <StateAbbreviationCd>NV</StateAbbreviationCd>
          <ZIPCd>89130</ZIPCd>
        </USAddress>
        <PhoneNum>7029371005</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="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>37614</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>20920</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16143</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>15101</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>80387</CurrentTaxYearAmt>
        <TotalAmt>170165</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>37137</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>38171</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>45536</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>65905</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>48028</CurrentTaxYearAmt>
        <TotalAmt>234777</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>74751</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>59091</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>61679</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>81006</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>128415</CurrentTaxYearAmt>
        <TotalAmt>404942</TotalAmt>
      </Total509Grp>
      <SubstantialContributorsAmtGrp>
        <CurrentTaxYearMinus4YearsAmt>17500</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus1YearAmt>9224</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>26724</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>17500</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus1YearAmt>9224</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>26724</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>378218</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>74751</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>59091</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>61679</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>81006</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>128415</CurrentTaxYearAmt>
        <TotalAmt>404942</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.93400</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.89880</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES 3,210 1,470 6,013 4,556 EVENTS 300 LAB FEES 45,868 PROFESSIONAL FEES 270 REGISTRATION FEES 151 SALES TAX 2,338 SUPPLIES 48,321 TOTAL 112,497</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>