﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-03-20T19:33:44-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>264753621</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LISK &amp; SMITH</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3030 OLD RANCH PARKWAY 160</AddressLine1Txt>
        <CityNm>SEAL BEACH</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>907402752</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>263124447</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WESTIE RESCUE OF ORANGE COUNTY &amp;</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>BEYOND</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>WEST</BusinessNameControlTxt>
      <PhoneNum>7149601083</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 5006</AddressLine1Txt>
        <CityNm>HUNTINGTON BEACH</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92615</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KAY DELOACH</PersonNm>
      <PersonTitleTxt>PRESIDENT &amp; CEO</PersonTitleTxt>
      <PhoneNum>7149601083</PhoneNum>
      <SignatureDt>2026-03-31</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>DARREN SMITH CPA</PreparerPersonNm>
      <PTIN>P00788838</PTIN>
      <PhoneNum>5622866800</PhoneNum>
      <PreparationDt>2026-03-19</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.WESTIERESCUEOC.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>198341</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>107904</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>11776</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>78661</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>22137</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>56524</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>176204</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3148</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>13072</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>123620</OtherExpensesTotalAmt>
      <TotalExpensesAmt>139840</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>36364</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>269439</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>305803</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>269439</BOYAmt>
        <EOYAmt>305803</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>269439</BOYAmt>
        <EOYAmt>305803</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>269439</BOYAmt>
        <EOYAmt>305803</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO RESCUE, REHABILITATE AND FIND HOMES FOR WEST HIGHLAND WHITE TERRIERS, TO HELP CONTROL THE ANIMAL POPULATION BY SPAYING AND NEUTERING OUR DOGS BEFORE THEY ARE PLACED IN PERMANENT HOMES, AND TO PROVIDE THE PUBLIC WITH EDUCATION ABOUT OUR BREED AND ITS NEEDS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THIS YEAR WE RESCUED 34 DOGS, SAVED 8 DOGS FROM HOARDING SITUATIONS, 1 VET RELINQUISHED LIFESAVING EMERGENCY SURGERY, 1 DIABETIC DOG, 10 OPHTHALMOLOGY SPECIALTY CONSULTATIONS AND TREATMENT, 11 SPAY &amp; NEUTERS AND 18 DENTALS INCLUDING REMOVAL OF ORAL TUMORS, INSTALLED 15 MICROCHIPS, AND COUNTLESS VACCINATIONS. WE SAVED 7 SENIORS AND 4 12-WEEK OLD BABIES. WE ACHIEVED A MAJOR MILESTONE WITH OUR 700TH ADOPTION OF 13 YEAR OLD MONTY</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>128890</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>128890</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAY DELOACH</PersonNm>
        <TitleTxt>PRESIDENT &amp;</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAN OZVATH</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAREN SIMONDET</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL CASSIDY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</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>KAY DELOACH</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 5006</AddressLine1Txt>
          <CityNm>HUNTINGTON BEACH</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92615</ZIPCd>
        </USAddress>
        <PhoneNum>7149601083</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">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>77530</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>50694</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>60421</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>79068</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>107904</CurrentTaxYearAmt>
        <TotalAmt>375617</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>77530</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>50694</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>60421</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>79068</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>107904</CurrentTaxYearAmt>
        <TotalAmt>375617</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>375617</PublicSupportTotal170Amt>
      <TotalSupportAmt>375617</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>364630</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES POSTAGE 403 SUPPLIES 1,645 TELEPHONE 871 WEBSITE 3,574 TRAVEL 8,795 PET EXPENSES 108,007 TAXES 75 SMALL DONATIONS 250 TOTAL 123,620</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO RESCUE, REHABILITATE AND FIND HOMES FOR WEST HIGHLAND WHITE TERRIERS, TO HELP CONTROL THE ANIMAL POPULATION BY SPAYING AND NEUTERING OUR DOGS BEFORE THEY ARE PLACED IN PERMANENT HOMES, AND TO PROVIDE THE PUBLIC WITH EDUCATION ABOUT OUR BREED AND ITS NEEDS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THIS YEAR WE RESCUED 34 DOGS, SAVED 8 DOGS FROM HOARDING SITUATIONS, 1 VET RELINQUISHED LIFESAVING EMERGENCY SURGERY, 1 DIABETIC DOG, 10 OPHTHALMOLOGY SPECIALTY CONSULTATIONS AND TREATMENT, 11 SPAY &amp; NEUTERS AND 18 DENTALS INCLUDING REMOVAL OF ORAL TUMORS, INSTALLED 15 MICROCHIPS, AND COUNTLESS VACCINATIONS. WE SAVED 7 SENIORS AND 4 12-WEEK OLD BABIES. WE ACHIEVED A MAJOR MILESTONE WITH OUR 700TH ADOPTION OF 13 YEAR OLD MONTY</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>