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    <Timestamp>2013-06-28T11:34:32-05:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>721373013</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Hutchison &amp; Company CPAs P A</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>116 Price Street</AddressLine1>
        <City>McComb</City>
        <State>MS</State>
        <ZIPCode>39648</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>770670047</EIN>
      <Name>
        <BusinessNameLine1>PALS Rescue Inc</BusinessNameLine1>
      </Name>
      <NameControl>PALS</NameControl>
      <USAddress>
        <AddressLine1>P O Box 167</AddressLine1>
        <City>McComb</City>
        <State>MS</State>
        <ZIPCode>396490167</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Gay Austin</Name>
      <Title>President</Title>
      <Phone>6013240878</Phone>
      <DateSigned>2013-06-07</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>P Wayne Hutchison</Name>
      <PTIN>P00105710</PTIN>
      <Phone>6012490963</Phone>
      <DatePrepared>2013-06-05</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <Organization501c3 referenceDocumentId="990A">X</Organization501c3>
      <GrossReceipts>189497</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>138554</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>12985</ProgramServiceRevenue>
      <MembershipDues>410</MembershipDues>
      <InvestmentIncome>86</InvestmentIncome>
      <FundraisingGrossIncome>37462</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>7022</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>30440</SpecialEventsNetIncomeLoss>
      <TotalRevenue>182475</TotalRevenue>
      <SalariesOtherCompEmplBenefits>91822</SalariesOtherCompEmplBenefits>
      <OccupancyRentUtilitiesAndMaint>8981</OccupancyRentUtilitiesAndMaint>
      <OtherExpensesTotal>98780</OtherExpensesTotal>
      <TotalExpenses>199583</TotalExpenses>
      <ExcessOrDeficitForYear>-17108</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>288805</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>271697</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>42960</BOY>
        <EOY>35899</EOY>
      </CashSavingsAndInvestments>
      <LandAndBuildings>
        <BOY>248865</BOY>
        <EOY>237970</EOY>
      </LandAndBuildings>
      <OtherAssetsTotal>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>291825</BOY>
        <EOY>273869</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>3020</BOY>
        <EOY>2172</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>288805</BOY>
        <EOY>271697</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>Welfare and humane treatment of animals</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Operated a shelter that housed an average of 100 animals sucessfully rescued over 500 animals &amp;#x26 provided over 350 healthy companion animals that have been adopted</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>187488</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>187488</TotalProgramServiceExpenses>
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        <PersonName>Gay Austin</PersonName>
        <Title>President</Title>
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        <PersonName>Melisa Decoux</PersonName>
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        <PersonName>Melanie Carruth</PersonName>
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        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
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        <PersonName>Lydia Beebe</PersonName>
        <Title>Corresponding Secretary</Title>
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        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
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        <PersonName>Casey Hoffman</PersonName>
        <Title>Recording Secretary</Title>
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        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Gay Austin</PersonName>
        <Title>Parliamentarian</Title>
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        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Kiki Byrd</PersonName>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Janet Moore</PersonName>
        <Title>Director</Title>
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        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Alana Gabler DVM</PersonName>
        <Title>Director</Title>
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        <Compensation>0</Compensation>
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      </OfficerDirectorTrusteeKeyEmpl>
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        <PersonName>Deidre Brewer</PersonName>
        <Title>Director</Title>
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        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
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      </OfficerDirectorTrusteeKeyEmpl>
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        <PersonName>Lynn Williams</PersonName>
        <Title>Director</Title>
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        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
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        <PersonName>Sandy Morrish</PersonName>
        <Title>Director</Title>
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        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Larry McDaniel</PersonName>
        <Title>Director</Title>
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        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>MS</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NamePerson>Melisa Decoux</NamePerson>
        <AddressUS>
          <AddressLine1>915 James Avenue</AddressLine1>
          <City>McComb</City>
          <State>MS</State>
          <ZIPCode>39648</ZIPCode>
        </AddressUS>
        <TelephoneNumber>6013240878</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
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        <CurrentTaxYearMinus3Years>8420</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>151750</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>176533</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>138964</CurrentTaxYear>
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      </GiftsGrantsContribReceived170>
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        <CurrentTaxYearMinus4Years>13671</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>8420</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>151750</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>176533</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>138964</CurrentTaxYear>
        <Total>489338</Total>
      </Total170>
      <AmountsSubstContributorsTotal>317977</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>171361</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>244</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>223</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>289</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>93</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>86</CurrentTaxYear>
        <Total>935</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>490273</TotalSupport>
      <PublicSupportPertcentage170>0.34950</PublicSupportPertcentage170>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
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      <SpecialFundraisingEvents>X</SpecialFundraisingEvents>
      <AgreementRefFundraising>false</AgreementRefFundraising>
      <LicensedStates>MS</LicensedStates>
      <EventsInformation>
        <NameOfEvent1>Barbeque Con</NameOfEvent1>
        <GrossReceiptsEvent1>11082</GrossReceiptsEvent1>
        <GrossRevenueEvent1>11082</GrossRevenueEvent1>
        <CashPrizesEvent1>1700</CashPrizesEvent1>
        <OtherDirectExpensesEvent1>2258</OtherDirectExpensesEvent1>
        <NameOfEvent2>Toast &amp; tail</NameOfEvent2>
        <GrossReceiptsEvent2>8240</GrossReceiptsEvent2>
        <GrossRevenueEvent2>8240</GrossRevenueEvent2>
        <TotalNumberOfOtherEvents>1</TotalNumberOfOtherEvents>
        <GrossReceiptsOtherEvents>5232</GrossReceiptsOtherEvents>
        <GrossRevenueOtherEvents>5232</GrossRevenueOtherEvents>
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        <GrossRevenueTotalEvents>24554</GrossRevenueTotalEvents>
        <CashPrizesTotalEvents>1700</CashPrizesTotalEvents>
        <OtherDirectExpensesTotalEvents>3641</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>5341</DirectExpenseSummaryEvents>
        <NetIncomeSummary>19213</NetIncomeSummary>
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      <GeneralExplanation>
        <Identifier>O01</Identifier>
        <ReturnReference>Description of other expenses Part I line 16</ReturnReference>
        <Explanation>Description Amount Accounting 550 Animal transport 1,032 Advertising 10,655 Auto expense 314 Dues and subscriptions 200 Insurance 4,037 Miscellaneous 43 Office supplies 547 Shelter animal food and meds 35,214 Spay and neuter expense 12,491 Taxes - payroll 8,508 Telephone 2,474 Supplies 3,535 Depreciation 16,305 Contract Vet 2,775 Taxes - general 100</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>O02</Identifier>
        <ReturnReference>Description of total liabilities Part II line 26</ReturnReference>
        <Explanation>Category Beginning of Year End of Year Payroll taxes payable 3,020 2,172</Explanation>
      </GeneralExplanation>
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