<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v4.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-03-14T11:16:39-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-01-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>591838144</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>STONE PARKER &amp; COMPANY CPA PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>7512 RIDGE RD</AddressLine1Txt>
        <CityNm>PORT RICHEY</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>34668</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-02-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>261076656</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF ANIMAL SERVICES INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 215</AddressLine1Txt>
        <CityNm>ELFERS</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>34680</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DARLENE GREEN</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8139207165</PhoneNum>
      <SignatureDt>2023-03-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>DARLENE</PersonFirstNm>
        <PersonLastNm>GREEN</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARIANNE E GRABOWSKI</PreparerPersonNm>
      <PTIN>P00098174</PTIN>
      <PhoneNum>7278423180</PhoneNum>
      <PreparationDt>2023-03-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>85240</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>85240</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>85240</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>750</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>256</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>90029</OtherExpensesTotalAmt>
      <TotalExpensesAmt>91035</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-5795</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>68735</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>62940</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>68735</BOYAmt>
        <EOYAmt>62940</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>68735</BOYAmt>
        <EOYAmt>62940</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>68735</BOYAmt>
        <EOYAmt>62940</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>ENRICH THE LIVES OF ABUSED AND ABANDONED ANIMALS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SERVING A COMMUNITY OF OVER 300,000, WE SUPPORT THE WELL BEING OF ABUSED AND ABANDONED ANIMALS AT PASCO COUNTY ANIMAL SHELTER, PROVIDING TOYS, BEDDING, PET TRAINING EQUIPMENT, EXERCISE FACILITIES, MEDICAL EQUIPMENT AND SUPPLIES, HEARTWORM TREATMENTS, SPAY/NEUTER FUNDING TO APPROXIMATELY 3,000 ANIMALS AS WELL AS PROVIDE PUBLIC EDUCATION MATERIALS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>86122</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDED SUPPORT AND MAINTENANCE OF OUR PROGRAM BY EDUCATING THE COMMUNITY ON CARING FOR PETS, RECOGNIZING AND REPORTING ABUSED AND ABANDONED ANIMALS THROUGH CORRESPONDENCE, COMMUNITY ACTIVITIES AND EDUCATIONAL SUPPLIES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>1391</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>87513</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DARLENE GREEN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PATRICIA WESTON-BOGART</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL COX</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSAN WILLIAMS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NANCY BOYCE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ABBEY COX</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KELLY YZAGUIRRE</PersonNm>
        <TitleTxt>VICE-PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHELLE HENNESSY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DIANA HESSMAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JANA PAULK</PersonNm>
        <TitleTxt>ASSISTANT TR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</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>DARLENE GREEN</PersonNm>
        <USAddress>
          <AddressLine1Txt>P O BOX 215</AddressLine1Txt>
          <CityNm>ELFERS</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>346800215</ZIPCd>
        </USAddress>
        <PhoneNum>8139207165</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="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>108675</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>31678</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>38118</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>81564</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>85240</CurrentTaxYearAmt>
        <TotalAmt>345275</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>108675</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>31678</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>38118</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>81564</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>85240</CurrentTaxYearAmt>
        <TotalAmt>345275</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>158942</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>186333</PublicSupportTotal170Amt>
      <TotalSupportAmt>345275</TotalSupportAmt>
      <PublicSupportCY170Pct>0.53970</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.69210</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <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>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES FUNDRAISER PRINTING 990 ADVERTISING 194 WEBSITE/GO DADDY 450 LICENSES &amp; REGISTRATIONS 138 DOG/CAT SUPPLIES 10,695 EQUIPMENT &amp; SUPPLIES 7,681 MEDICAL EQPT &amp; TREATMENT 52,822 ADOPTION EVENT EXPENSES 2,637 EDUCATIONAL SUPPLIES 1,391 PAYPAL &amp; EBAY FEES 594 ANIMAL BOARDING 12,287 ZOOM FEES 150 TOTAL 90,029</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>SERVING A COMMUNITY OF OVER 300,000, WE SUPPORT THE WELL BEING OF ABUSED AND ABANDONED ANIMALS AT PASCO COUNTY ANIMAL SHELTER, PROVIDING TOYS, BEDDING, PET TRAINING EQUIPMENT, EXERCISE FACILITIES, MEDICAL EQUIPMENT AND SUPPLIES, HEARTWORM TREATMENTS, SPAY/NEUTER FUNDING TO APPROXIMATELY 3,000 ANIMALS AS WELL AS PROVIDE PUBLIC EDUCATION MATERIALS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
