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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>PART X,LINE 2: WINGS OF RESCUE INC. IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE"), AND IS EXEMPT FROM STATE INCOME TAXES UNDER THE COMPARABLE STATE TAX CODE, AS CHARITABLE ORGANIZATIONS WHEREBY ONLY UNRELATED INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. BOTH ENTITIES FILE AN EXEMPT ORGANIZATION RETURN IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARD FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THE GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR FINANICAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE ORGANIZATION FOR UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2022 AND 2021.</ExplanationTxt>
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          <BusinessNameLine1Txt>FETCH INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>63342 POWELL BUTTE HWY</AddressLine1Txt>
          <CityNm>BEND</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97701</ZIPCd>
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        <CashGrantAmt>639365</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>ANIMAL TRANSPORTATION</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Humane Society of North Texas</BusinessNameLine1Txt>
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          <AddressLine1Txt>1840 E Lancaster Ave</AddressLine1Txt>
          <CityNm>Forth Worth</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
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        <PurposeOfGrantTxt>OPERATIONAL SUPPORT</PurposeOfGrantTxt>
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      <RecipientTable>
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          <BusinessNameLine1Txt>New Beginnings for Merced Cou</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 1045</AddressLine1Txt>
          <CityNm>WINTON</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
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        <PurposeOfGrantTxt>Transport Supplies</PurposeOfGrantTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS HOLLY BROWDE AND RIC BROWDE ARE MARRIED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A DRAFT COPY OF THE FORM 990 WILL BE REVIEWED BY THE BOARD. THE FINAL COPY OF THE FORM 990 WILL BE FORWARDED TO ALL MEMBERS OF THE BOARD BEFORE IT IS FILED WITH US.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>The two independent directors reviewed and approved the compensation of Ric Browde's compensation as President/CEO.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>adjustment to correct fund balance = -$56556</ExplanationTxt>
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    </IRS990ScheduleO>
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</Return>
