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    <Timestamp>2012-05-11T13:46:23-05:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
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        <BusinessNameLine1>JOHN P REGISH &amp; CO CPA</BusinessNameLine1>
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      <PreparerFirmUSAddress>
        <AddressLine1>8 RIVER DR</AddressLine1>
        <City>HADLEY</City>
        <State>MA</State>
        <ZIPCode>01035</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>043113102</EIN>
      <Name>
        <BusinessNameLine1>NEW ENGLAND PET GROOMING</BusinessNameLine1>
        <BusinessNameLine2>PROFESSIONALS</BusinessNameLine2>
      </Name>
      <NameControl>NEWE</NameControl>
      <Phone>4132190291</Phone>
      <USAddress>
        <AddressLine1>7 DEWEY CIRCLE</AddressLine1>
        <City>HAYDENVILLE</City>
        <State>MA</State>
        <ZIPCode>01039</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>LINDA CLAFLIN PHELPS</Name>
      <Title>TREASURER</Title>
      <Phone>4132190291</Phone>
      <DateSigned>2012-05-11</DateSigned>
    </Officer>
    <Preparer>
      <Name>WILLIAM BETSOLD</Name>
      <Phone>4135842941</Phone>
      <DatePrepared>2012-05-11</DatePrepared>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <AddressChange>X</AddressChange>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>NEPGP.COM</WebSite>
      <Organization501c typeOf501cOrganization="6">X</Organization501c>
      <GrossReceipts>85871</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>85870</ContributionsGiftsGrantsEtc>
      <InvestmentIncome>1</InvestmentIncome>
      <TotalRevenue>85871</TotalRevenue>
      <FeesAndOthPymtToIndContractors>16778</FeesAndOthPymtToIndContractors>
      <PrintingPublicationsPostage>11628</PrintingPublicationsPostage>
      <OtherExpensesTotal>59854</OtherExpensesTotal>
      <TotalExpenses>88260</TotalExpenses>
      <ExcessOrDeficitForYear>-2389</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>29123</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>26734</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>19660</BOY>
        <EOY>17271</EOY>
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      <OtherAssetsTotal>
        <BOY>9463</BOY>
        <EOY>9463</EOY>
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        <BOY>29123</BOY>
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        <EOY>26734</EOY>
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      <PrimaryExemptPurpose>DOG GROOMING PROFESSIONAL ORGANIZATION</PrimaryExemptPurpose>
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        <PersonName referenceDocumentId="RetDoc1">TONI COPPOLA</PersonName>
        <AddressUS>
          <AddressLine1>24 HEALDVILLE ROAD</AddressLine1>
          <AddressLine2>24 HEALDVILLE ROAD</AddressLine2>
          <City>HUBBARDSTON</City>
          <State>MA</State>
          <ZIPCode>01452</ZIPCode>
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        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">LINDA CLAFLIN PHELPS</PersonName>
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          <City>HAYDENVILLE</City>
          <State>MA</State>
          <ZIPCode>01039</ZIPCode>
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          <AddressLine2>15 HARRIS AVENUE</AddressLine2>
          <City>WOONSOCKET</City>
          <State>RI</State>
          <ZIPCode>02895</ZIPCode>
        </AddressUS>
        <Title>SECRETARY</Title>
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        <Compensation>0</Compensation>
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        <PersonName referenceDocumentId="RetDoc1">LINDA CLAFLIN PHELPS</PersonName>
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          <AddressLine2>7 DEWEY CIRCLE</AddressLine2>
          <City>HAYDENVILLE</City>
          <State>MA</State>
          <ZIPCode>01039</ZIPCode>
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        <Title>TREASURER</Title>
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        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">NIKKI ELIE</PersonName>
        <AddressUS>
          <AddressLine1>1069 MAIN STREET</AddressLine1>
          <AddressLine2>1069 MAIN STREET</AddressLine2>
          <City>LEICESTER</City>
          <State>MA</State>
          <ZIPCode>01524</ZIPCode>
        </AddressUS>
        <Title>BOARD OF DIR</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">DOTTIE MCDERMOTT</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 238</AddressLine1>
          <AddressLine2>PO BOX 238</AddressLine2>
          <City>MENDON</City>
          <State>MA</State>
          <ZIPCode>01756</ZIPCode>
        </AddressUS>
        <Title>BOARD OF DIR</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">SUSAN PRATT</PersonName>
        <AddressUS>
          <AddressLine1>5A FARM STREET</AddressLine1>
          <AddressLine2>5A FARM STREET</AddressLine2>
          <City>BLACKSTONE</City>
          <State>MA</State>
          <ZIPCode>01504</ZIPCode>
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        <Title>BOARD OF DIR</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">LORI VINCENT</PersonName>
        <AddressUS>
          <AddressLine1>32 YALE AVENUE</AddressLine1>
          <AddressLine2>32 YALE AVENUE</AddressLine2>
          <City>FEEDING HILLS</City>
          <State>MA</State>
          <ZIPCode>01030</ZIPCode>
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        <Title>BOARD OF DIR</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">CHRIS HRYCENKO</PersonName>
        <AddressUS>
          <AddressLine1>23 TRENTON STREET</AddressLine1>
          <AddressLine2>23 TRENTON STREET</AddressLine2>
          <City>BROCKTON</City>
          <State>MA</State>
          <ZIPCode>02301</ZIPCode>
        </AddressUS>
        <Title>BOARD OF DIR</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">SUZANNE PITRONE</PersonName>
        <AddressUS>
          <AddressLine1>14 E FOURTH STREET</AddressLine1>
          <AddressLine2>14 E FOURTH STREET</AddressLine2>
          <City>ATTLEBORO</City>
          <State>MA</State>
          <ZIPCode>02703</ZIPCode>
        </AddressUS>
        <Title>BOARD OF DIR</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">TISH THORPE</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 314</AddressLine1>
          <AddressLine2>PO BOX 314</AddressLine2>
          <City>MONTEREY</City>
          <State>MA</State>
          <ZIPCode>01245</ZIPCode>
        </AddressUS>
        <Title>BOARD OF DIR</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
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      <SubjectToProxyTax>false</SubjectToProxyTax>
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      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
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        <NamePerson>LINDA CLAFLIN PHELPS</NamePerson>
        <AddressUS>
          <AddressLine1>7 DEWEY CIRCLE</AddressLine1>
          <AddressLine2>7 DEWEY CIRCLE</AddressLine2>
          <City>HAYDENVILLE</City>
          <State>MA</State>
          <ZIPCode>01039</ZIPCode>
        </AddressUS>
        <TelephoneNumber>4132190291</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
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      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>EXPENSES PROMOTIONAL PRODUCTS 2,029 AUDIO VISUAL SERVICES 2,085 FACILITIES RENTAL 20,562 SECURITY 828 TELEPHONE 304 OFFICE EXPENSE 1,657 FEES 18 ACCOUNTANT 1,580 BANK CHARGES 1,516 VAN SERVICE 3,871 COMMISSIONS 4,081 GIFTS 274 FALL FLING SHOW 2,184 TROPHIES 8,400 SHOW FEES 9,130 MEMBER SERVICES 683 ADVERTISING 100 MISCELLANEOUS SUPPLIES 552 TOTAL 59,854</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 24</ReturnReference>
        <Explanation>AV EQUIPMENT 1,515 1,515 TRAILER 5,000 5,000 COMPUTER 818 818 COMPUTER-APPLE 2,130 2,130 TOTAL 9,463 9,463</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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      <Compensation>
        <PersonName>TONI COPPOLA</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>LINDA CLAFLIN PHELPS</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>CATHERINE FREND</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>LINDA CLAFLIN PHELPS</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>NIKKI ELIE</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>DOTTIE MCDERMOTT</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>SUSAN PRATT</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>LORI VINCENT</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>CHRIS HRYCENKO</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>SUZANNE PITRONE</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>TISH THORPE</PersonName>
      </Compensation>
    </CompensationExplanation>
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