﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2018v3.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2019-11-15T17:01:41-06:00</ReturnTs>
    <TaxPeriodEndDt>2018-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>453269313</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>YH ADVISORS INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5882 BOLSA AVENUE SUITE 100</AddressLine1Txt>
        <CityNm>HUNTINGTON BEACH</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92649</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2018-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>453343408</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WINGS OF RESCUE INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WING</BusinessNameControlTxt>
      <PhoneNum>9259989309</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 21747</AddressLine1Txt>
        <CityNm>SEATTLE</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>98111</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>FERA MOSTOW</PersonNm>
      <PersonTitleTxt>VICE PRESIDENT</PersonTitleTxt>
      <PhoneNum>9259989309</PhoneNum>
      <SignatureDt>2019-11-15</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>BRIAN YACKER</PreparerPersonNm>
      <PTIN>P00401346</PTIN>
      <PhoneNum>3109822803</PhoneNum>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>38.98.172.90</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2019-11-15</IPDt>
      <IPTm>14:56:36</IPTm>
      <IPTimezoneCd>PS</IPTimezoneCd>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>CF83E5C490003369155472C97745BD4117DF37AD</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>CF83E5C490003369155472C97745BD4117DF37AD</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2018</TaxYr>
    <BuildTS>2020-03-31 21:24:44Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <AddressChangeInd>X</AddressChangeInd>
      <PrincipalOfficerNm>FERA MOSTOW</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>PO BOX 21747</AddressLine1Txt>
        <CityNm>SEATTLE</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>98111</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>2138672</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WINGSOFRESCUE.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2012</FormationYr>
      <LegalDomicileStateCd>CA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>FLIES LARGE SCALE TRANSPORTS OF AT-RISK SHELTER PETS FROM DISASTER SITUATIONS AND OVERCROWDED SHELTERS TO SHELTERS WHERE THERE IS EMPTY KENNEL SPACE AND WHERE NO LOCAL SHELTER PETS ARE DISPLACED BY OUR FLIGHTS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>3</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>3</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>20</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>4069323</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>2138572</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>0</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>0</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>95</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>0</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>5</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>4069323</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>2138672</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>23305</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>54910</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>5131</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>4174595</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>2415397</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>4229505</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>2438702</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-160182</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-300030</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>2140169</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1241074</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>1287301</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>1298380</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>852868</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-57306</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>FLIES LARGE SCALE TRANSPORTS OF AT-RISK SHELTER PETS FROM DISASTER SITUATIONS AND OVERCROWDED SHELTERS TO SHELTERS WHERE THERE IS EMPTY KENNEL SPACE AND WHERE NO LOCAL SHELTER PETS ARE DISPLACED BY OUR FLIGHTS.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>2008474</ExpenseAmt>
      <GrantAmt>23305</GrantAmt>
      <Desc>FLIES LARGE SCALE TRANSPORTS OF AT-RISK SHELTER PETS FROM DISASTER SITUATIONS AND OVERCROWDED SHELTERS TO SHELTERS WHERE THERE IS EMPTY KENNEL SPACE AND WHERE NO LOCAL SHELTER PETS ARE DISPLACED BY OUR FLIGHTS. IN 2018, WINGS OF RESCUE FLEW 7,212 PETS (5,454 DOGS, 1,756 CATS AND 2 POT-BELLIED PIGS) WEIGHING 124,151 POUNDS A DISTANCE OF 248,233 MILES ON 103 FLIGHTS TO SAFETY. WE RESPONDED TO HURRICANES FLORENCE AND MICHAEL AND THE CALIFORNIA WILDFIRES.</Desc>
      <TotalProgramServiceExpensesAmt>2008474</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <TempOrPermanentEndowmentsInd referenceDocumentId="RetDoc1040000001">0</TempOrPermanentEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">1</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc1041900001">1</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc1041900001">0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd referenceDocumentId="RetDoc1042800001">1</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd referenceDocumentId="RetDoc1042800001">1</PYExcessBenefitTransInd>
      <LoanOutstandingInd referenceDocumentId="RetDoc1042800001">1</LoanOutstandingInd>
      <GrantToRelatedPersonInd referenceDocumentId="RetDoc1042800001">0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd referenceDocumentId="RetDoc1042800001">0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd referenceDocumentId="RetDoc1042800001">0</BusinessRlnWithFamMemInd>
      <BusinessRlnWithOfficerEntInd referenceDocumentId="RetDoc1042800001">0</BusinessRlnWithOfficerEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>1</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>3</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>3</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>0</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>0</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>0</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>FERA MORSTOW</PersonNm>
        <PhoneNum>8186209598</PhoneNum>
        <USAddress>
          <AddressLine1Txt>PO BOX 6045</AddressLine1Txt>
          <CityNm>LA QUINTA</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92248</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>RIC BROWDE</PersonNm>
        <TitleTxt>PRESIDENT &amp; CEO</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>FERA MOSTOW</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAMIAN CROSS</PersonNm>
        <TitleTxt>CFO</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <AllOtherContributionsAmt>2138572</AllOtherContributionsAmt>
      <TotalContributionsAmt>2138572</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>95</TotalRevenueColumnAmt>
        <ExclusionAmt>95</ExclusionAmt>
      </InvestmentIncomeGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>5</TotalRevenueColumnAmt>
        <ExclusionAmt>5</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>5</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>2138672</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>100</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>23305</TotalAmt>
        <ProgramServicesAmt>23305</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>84150</TotalAmt>
        <ManagementAndGeneralAmt>84150</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>37081</TotalAmt>
        <ProgramServicesAmt>29665</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3708</ManagementAndGeneralAmt>
        <FundraisingAmt>3708</FundraisingAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>26822</TotalAmt>
        <ManagementAndGeneralAmt>26822</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>14227</TotalAmt>
        <ProgramServicesAmt>11381</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1423</ManagementAndGeneralAmt>
        <FundraisingAmt>1423</FundraisingAmt>
      </OfficeExpensesGrp>
      <TravelGrp>
        <TotalAmt>107532</TotalAmt>
        <ProgramServicesAmt>107532</ProgramServicesAmt>
      </TravelGrp>
      <InterestGrp>
        <TotalAmt>61466</TotalAmt>
        <ManagementAndGeneralAmt>61466</ManagementAndGeneralAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>391658</TotalAmt>
        <ProgramServicesAmt>391658</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>12926</TotalAmt>
        <ManagementAndGeneralAmt>12926</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>CHARTERED RESCUE FLIGHT</Desc>
        <TotalAmt>1162700</TotalAmt>
        <ProgramServicesAmt>1162700</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>AIRCRAFT EXPENSE</Desc>
        <TotalAmt>267878</TotalAmt>
        <ProgramServicesAmt>267878</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>TAXES &amp; LICENSES</Desc>
        <TotalAmt>202227</TotalAmt>
        <ManagementAndGeneralAmt>202227</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>EMBEZZLEMENT</Desc>
        <TotalAmt>26499</TotalAmt>
        <ManagementAndGeneralAmt>26499</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>20231</TotalAmt>
        <ProgramServicesAmt>14355</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5876</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>2438702</TotalAmt>
        <ProgramServicesAmt>2008474</ProgramServicesAmt>
        <ManagementAndGeneralAmt>425097</ManagementAndGeneralAmt>
        <FundraisingAmt>5131</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>932944</BOYAmt>
        <EOYAmt>490360</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>163246</BOYAmt>
        <EOYAmt>100404</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <ReceivablesFromOfficersEtcGrp>
        <EOYAmt>100000</EOYAmt>
      </ReceivablesFromOfficersEtcGrp>
      <LandBldgEquipCostOrOtherBssAmt>1958290</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>1409969</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>1043979</BOYAmt>
        <EOYAmt>548321</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>1989</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>2140169</BOYAmt>
        <EOYAmt>1241074</EOYAmt>
      </TotalAssetsGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>1287301</BOYAmt>
        <EOYAmt>1270280</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>28100</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>1287301</BOYAmt>
        <EOYAmt>1298380</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowSFAS117Ind>X</OrgDoesNotFollowSFAS117Ind>
      <CapStkTrPrinCurrentFundsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </CapStkTrPrinCurrentFundsGrp>
      <PdInCapSrplsLandBldgEqpFundGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </PdInCapSrplsLandBldgEqpFundGrp>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>852868</BOYAmt>
        <EOYAmt>-57306</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>852868</BOYAmt>
        <EOYAmt>-57306</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>2140169</BOYAmt>
        <EOYAmt>1241074</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-300030</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>-610144</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>438511</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1335850</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>746901</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4728945</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2138572</CurrentTaxYearAmt>
        <TotalAmt>9388779</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>438511</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1335850</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>746901</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4728945</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2138572</CurrentTaxYearAmt>
        <TotalAmt>9388779</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>9388779</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearAmt>95</CurrentTaxYearAmt>
        <TotalAmt>95</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearAmt>5</CurrentTaxYearAmt>
        <TotalAmt>5</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>9388879</TotalSupportAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <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>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>1958290</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1409969</DepreciationAmt>
        <BookValueAmt>548321</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>548321</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>CREDIT CARDS</Desc>
        <Amt>28100</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>28100</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SHELTER TRANSPORT ANIMAL RESCUE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 4792</AddressLine1Txt>
          <CityNm>VALLEY VILLAGE</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91617</ZIPCd>
        </USAddress>
        <RecipientEIN>454258426</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>6831</CashGrantAmt>
        <PurposeOfGrantTxt>OPERATIONAL SUPPORT</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>1</Total501c3OrgCnt>
      <TotalOtherOrgCnt>0</TotalOtherOrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>FOR ANY GRANTS MADE BY WINGS OF RESCUE, WE CONDUCT THE PROPER PRE-GRANT DUE DILIGENCE TO ENSURE THAT THE GRANT RECIPIENT IS TRULY CHARITABLE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <DisqualifiedPersonExBnftTrGrp>
        <PersonNm>DAMIAN CROSS</PersonNm>
        <RlnDisqualifiedPersonOrgTxt>CFO</RlnDisqualifiedPersonOrgTxt>
        <TransactionDesc>WINGS OF RESCUE IS IN THE PROCESS OF TAKING LEGAL ACTION AGAINST ITS CFO WHO ALLEGEDLY EMBEZZLED THE ORGANIZATIONS FUNDS IN 2018 (AMOUNT STILL TO BE DETERMINED - MOST LIKELY UNDER $50,000).</TransactionDesc>
        <TransactionCorrectedInd>1</TransactionCorrectedInd>
      </DisqualifiedPersonExBnftTrGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>DAMIAN CROSS</PersonNm>
        <RelationshipWithOrgTxt>CFO</RelationshipWithOrgTxt>
        <LoanPurposeTxt>ASSIST CFO REGARDING RESIDENCE</LoanPurposeTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <OriginalPrincipalAmt>100000</OriginalPrincipalAmt>
        <BalanceDueAmt>100000</BalanceDueAmt>
        <DefaultInd>1</DefaultInd>
        <BoardOrCommitteeApprovalInd>1</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>1</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>100000</TotalBalanceDueAmt>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A DRAFT 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 THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24D</FormAndLineReferenceDesc>
        <ExplanationTxt>WINGS OF RESCUE IS IN THE PROCESS OF TAKING LEGAL ACTION AGAINST ITS CFO WHO ALLEGEDLY EMBEZZLED THE ORGANIZATIONS FUNDS IN 2018 (AMOUNT STILL TO BE DETERMINED - MOST LIKELY UNDER $50,000).</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>