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  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2012-08-09T03:28:45-07:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>FULL SPECTRUM TAX SERVICE</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>2113 SOMMER ST</AddressLine1>
        <City>NAPA</City>
        <State>CA</State>
        <ZIPCode>94559</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>680437611</EIN>
      <Name>
        <BusinessNameLine1>NAPA VALLEY SPAY NEUTER NETWORK</BusinessNameLine1>
        <BusinessNameLine2>WHISKERS TAILS &amp; FERALS</BusinessNameLine2>
      </Name>
      <NameControl>NAPA</NameControl>
      <Phone>7072582287</Phone>
      <USAddress>
        <AddressLine1>1370 TRANCAS ST</AddressLine1>
        <City>NAPA</City>
        <State>CA</State>
        <ZIPCode>945582912</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>GALE GOMEZ</Name>
      <Title>TREASURER</Title>
      <Phone>7072582287</Phone>
      <DateSigned>2012-08-13</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>L TUCKER</Name>
      <Phone>7072553382</Phone>
      <DatePrepared>2012-08-09</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="6">
    <IRS990EZ documentId="6" referenceDocumentId="5 ">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <WebSite>/www.whiskerstailsandferals.org</WebSite>
      <Organization501c3 referenceDocumentId="1">X</Organization501c3>
      <GrossReceipts>170479</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>37771</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>89892</ProgramServiceRevenue>
      <FundraisingGrossIncome referenceDocumentId="4">42816</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>33408</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>9408</SpecialEventsNetIncomeLoss>
      <TotalRevenue>137071</TotalRevenue>
      <FeesAndOthPymtToIndContractors>68436</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>1266</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>1719</PrintingPublicationsPostage>
      <OtherExpensesTotal>66300</OtherExpensesTotal>
      <TotalExpenses>137721</TotalExpenses>
      <ExcessOrDeficitForYear>-650</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>22511</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>21861</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>22511</BOY>
        <EOY>21861</EOY>
      </CashSavingsAndInvestments>
      <TotalAssets>
        <BOY>22511</BOY>
        <EOY>21861</EOY>
      </TotalAssets>
      <NetAssetsOrFundBalances>
        <BOY>22511</BOY>
        <EOY>21861</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>THE ORGANIZATION'S PRIMARY PURPOSE IS TO HUMANELY REDUCE THE POPULATION OF UNWANTED CATS AND OTHER ANIMALS.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>THROUGH THE FERAL CAT PROGRAM, WILD CATS ARE TRAPPED, THEN SPAYED/NEUTERED ADULT CATS ARE RETURNED TO THEIR COLONIES AND PROVIDED WITH FOOD; KITTENS ARE SOCIALIZED AND PLACED THROUGH ADOPTION AFTER ANY OTHER NECESSARY VETERINARY CARE. THE ORGANIZATION ALSO WORKED WITH LOCAL VETERINARIANS TO PROVIDE LOW COST SPAYING AND NEUTERING TO LOCAL PET OWNERS. OVER 1000 ANIMALS WERE HELPED THROUGH THESE PROGRAMS.</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>137721</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>137721</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MARGO CASSIDY</PersonName>
        <AddressUS>
          <AddressLine1>3848 LASSEN ST</AddressLine1>
          <City>NAPA</City>
          <State>CA</State>
          <ZIPCode>94558</ZIPCode>
        </AddressUS>
        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>20.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MISCHELLE HAASMARTIN</PersonName>
        <AddressUS>
          <AddressLine1>16 BAY TREE WAY</AddressLine1>
          <City>NAPA</City>
          <State>CA</State>
          <ZIPCode>94558</ZIPCode>
        </AddressUS>
        <Title>VICE PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>20.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JUNE HAUSRATH</PersonName>
        <AddressUS>
          <AddressLine1>72 FALCON CREST CIR</AddressLine1>
          <City>NAPA</City>
          <State>CA</State>
          <ZIPCode>94558</ZIPCode>
        </AddressUS>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>20.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>GALE GOMEZ</PersonName>
        <AddressUS>
          <AddressLine1>P O BOX 8266</AddressLine1>
          <City>VALLEJO</City>
          <State>CA</State>
          <ZIPCode>94590</ZIPCode>
        </AddressUS>
        <Title>TREASURER</Title>
        <AvgHoursPerWkDevotedToPosition>20.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <OrganizationFiled990T>false</OrganizationFiled990T>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>CA</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NamePerson>GALE GOMEZ</NamePerson>
        <AddressUS>
          <AddressLine1>456 LA JOLLA ST</AddressLine1>
          <City>VALLEJO</City>
          <State>CA</State>
          <ZIPCode>94591</ZIPCode>
        </AddressUS>
        <TelephoneNumber>7076490507</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <Form720Filed>false</Form720Filed>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <RelatedOrgSection527Org>false</RelatedOrgSection527Org>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
    </IRS990EZ>
    <IRS990ScheduleA documentId="1">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>26215</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>23672</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>25745</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>34452</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>37771</CurrentTaxYear>
        <Total>147855</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus4Years>53725</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>35773</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>46936</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>85242</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>89892</CurrentTaxYear>
        <Total>311568</Total>
      </GrossReceiptsFromAdmissions>
      <GrossReceiptsFromNonUBI>
        <CurrentTaxYearMinus1Year>27492</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>42816</CurrentTaxYear>
        <Total>70308</Total>
      </GrossReceiptsFromNonUBI>
      <Total509>
        <CurrentTaxYearMinus4Years>79940</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>59445</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>72681</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>147186</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>170479</CurrentTaxYear>
        <Total>529731</Total>
      </Total509>
      <PublicSupportTotal509>529731</PublicSupportTotal509>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>79940</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>59445</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>72681</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>147186</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>170479</CurrentTaxYear>
        <Total>529731</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>1.00000</PublicSupportPercentage509>
      <PriorYearSupportPercentage>1.00000</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00000</InvestmentIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="2">
      <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>
    <IRS990ScheduleC documentId="3">
      <Form4720Filed4955Tax>false</Form4720Filed4955Tax>
      <CorrectionMade>false</CorrectionMade>
      <Form1120PolFiled>false</Form1120PolFiled>
      <Form4720Filed>false</Form4720Filed>
      <Volunteers>false</Volunteers>
      <PaidStaffOrManagement>false</PaidStaffOrManagement>
      <MediaAdvertisements>false</MediaAdvertisements>
      <MailingsMembers>false</MailingsMembers>
      <PublicationsOrBroadcast>false</PublicationsOrBroadcast>
      <GrantsOtherOrganizations>false</GrantsOtherOrganizations>
      <DirectContactLegislators>false</DirectContactLegislators>
      <RalliesDemonstrations>false</RalliesDemonstrations>
      <OtherActivities>false</OtherActivities>
      <NotDescribedIn501c3>false</NotDescribedIn501c3>
      <Form4720Filed4912Tax>false</Form4720Filed4912Tax>
      <SubstantiallyAllDuesNondeduct>false</SubstantiallyAllDuesNondeduct>
      <OnlyInHouseLobbying>false</OnlyInHouseLobbying>
      <AgreeToCarryoverPriorYear>false</AgreeToCarryoverPriorYear>
    </IRS990ScheduleC>
    <IRS990ScheduleG documentId="4">
      <AgreementRefFundraising>false</AgreementRefFundraising>
      <TotalGrossReceipts>42816</TotalGrossReceipts>
      <TotalNetToOrganization>42816</TotalNetToOrganization>
      <EventsInformation>
        <NameOfEvent1>CHRISTMAS TREE LOT/CAT ADOPTION</NameOfEvent1>
        <GrossReceiptsEvent1>24450</GrossReceiptsEvent1>
        <GrossRevenueEvent1>24450</GrossRevenueEvent1>
        <OtherDirectExpensesEvent1>21999</OtherDirectExpensesEvent1>
        <NameOfEvent2>SECOND CHANCE</NameOfEvent2>
        <GrossReceiptsEvent2>18366</GrossReceiptsEvent2>
        <GrossRevenueEvent2>18366</GrossRevenueEvent2>
        <FoodAndBeverageEvent2>3476</FoodAndBeverageEvent2>
        <OtherDirectExpensesEvent2>7933</OtherDirectExpensesEvent2>
        <GrossReceiptsTotal>42816</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>42816</GrossRevenueTotalEvents>
        <FoodAndBeverageTotalEvents>3476</FoodAndBeverageTotalEvents>
        <OtherDirectExpensesTotalEvents>29932</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>33408</DirectExpenseSummaryEvents>
        <NetIncomeSummary>9408</NetIncomeSummary>
      </EventsInformation>
      <GamingInformation>
        <VolunteerLaborBingo>false</VolunteerLaborBingo>
        <VolunteerLaborPullTabs>false</VolunteerLaborPullTabs>
        <VolunteerLaborOtherGaming>false</VolunteerLaborOtherGaming>
      </GamingInformation>
      <Licensed>false</Licensed>
      <LicenseSuspendedEtc>false</LicenseSuspendedEtc>
      <GamingWithNonmembers>false</GamingWithNonmembers>
      <MemberOfOtherEntity>false</MemberOfOtherEntity>
      <ContractWith3rdPartyForGamRev>false</ContractWith3rdPartyForGamRev>
      <CharitableDistribRequired>false</CharitableDistribRequired>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="5">
      <GeneralExplanation>
        <Explanation>LINE 16 - OTHER EXPENSES ADVERTISING - 1615 INSURANCE - 2207 SALES TAX, LOCAL TAX, FILING FEES - 2925 MICROCHIPS, VET SUPPLIES, ANIMAL FOOD, OTH SUPP - 47078 MERCHANT, BANK FEES - 3350 DUES/MEMBERSHIPS - 1368 VEHICLE EXPENSES - 2566 RESCUE FEES - 3861 ADOPTION REFUNDS - 1330 LINE 16 TOTAL - 66300</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>