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    <Timestamp>2011-02-01T06:59:51-08:00</Timestamp>
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        <BusinessNameLine1>VALLEY PROGRAM FOR AGING SERVICES INC</BusinessNameLine1>
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      <Phone>5409497141</Phone>
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        <AddressLine1>PO BOX 817</AddressLine1>
        <City>WAYNESBORO</City>
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      <OtherExpenses>
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        <EOY>3025</EOY>
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        <EOY>15532</EOY>
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      <TotalAssets>
        <BOY>1427514</BOY>
        <EOY>1521040</EOY>
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      <AccountsPayableAccruedExpenses>
        <BOY>337711</BOY>
        <EOY>275777</EOY>
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      <DeferredRevenue>
        <BOY>6847</BOY>
        <EOY>6595</EOY>
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      <OtherLiabilities>
        <EOY>79831</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>344558</BOY>
        <EOY>362203</EOY>
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      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
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        <EOY>854409</EOY>
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      <TemporarilyRestrictedNetAssets>
        <BOY>138228</BOY>
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      <PermanentlyRestrictedNetAssets>
        <EOY>100000</EOY>
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      <TotalNetAssetsFundBalances>
        <BOY>1082956</BOY>
        <EOY>1158837</EOY>
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      <TotalLiabNetAssetsFundBalances>
        <BOY>1427514</BOY>
        <EOY>1521040</EOY>
      </TotalLiabNetAssetsFundBalances>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
      <FederalGrantAuditRequired>true</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>true</FederalGrantAuditPerformed>
    </IRS990>
    <IRS990ScheduleA documentId="00000002" softwareId="09000048">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>2496083</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>2468328</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2568484</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>2648692</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>2839766</CurrentTaxYear>
        <Total>13021353</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>2496083</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>2468328</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2568484</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>2648692</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>2839766</CurrentTaxYear>
        <Total>13021353</Total>
      </Total170>
      <PublicSupportTotal170>13021353</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>10412</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>17240</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>12168</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>9040</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>5483</CurrentTaxYear>
        <Total>54343</Total>
      </GrossInvestmentIncome170>
      <NetUBI>
        <CurrentTaxYearMinus4Years>565</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>350</CurrentTaxYearMinus3Years>
        <Total>915</Total>
      </NetUBI>
      <OtherIncome170>
        <CurrentTaxYearMinus2Years>575</CurrentTaxYearMinus2Years>
        <CurrentTaxYear>125</CurrentTaxYear>
        <Total>700</Total>
      </OtherIncome170>
      <TotalSupport>13077311</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>423713</GrossReceiptsFromAdmissionsEtc>
      <PublicSupportPertcentage170>0.99570</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.99550</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
      <PublicSupportTotal509>0</PublicSupportTotal509>
      <PublicSupportPercentage509>0</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0</InvestmentIncomePercentage>
      <FactsAndCircumstancesTest>OTHER INCOME PART II, LINE 10; DESCRIPTION: SALE OF EQUIPMENT; 2007: 575.; 2009: 125.;</FactsAndCircumstancesTest>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="00000003" softwareId="09000048">
      <CurrentYear>
        <BeginningOfYearBalance>92134</BeginningOfYearBalance>
        <Contributions>100000</Contributions>
        <InvestmentEarningsOrLosses>8603</InvestmentEarningsOrLosses>
        <OtherExpenditures>4000</OtherExpenditures>
        <EndOfYearBalance>196737</EndOfYearBalance>
      </CurrentYear>
      <CurrentYearMinus1Year>
        <BeginningOfYearBalance>89521</BeginningOfYearBalance>
        <InvestmentEarningsOrLosses>2613</InvestmentEarningsOrLosses>
        <EndOfYearBalance>92134</EndOfYearBalance>
      </CurrentYearMinus1Year>
      <BoardDesignatedEOYBalance>0.49000</BoardDesignatedEOYBalance>
      <PermanentEndowmentEOYBalance>0.51000</PermanentEndowmentEOYBalance>
      <EndowmentsHeldByUnrelatedOrgs>true</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <Land>
        <OtherCostOrOtherBasis>3000</OtherCostOrOtherBasis>
        <BookValue>3000</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>118400</OtherCostOrOtherBasis>
        <Depreciation>26388</Depreciation>
        <BookValue>92012</BookValue>
      </Buildings>
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>101678</OtherCostOrOtherBasis>
        <Depreciation>101678</Depreciation>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>655890</OtherCostOrOtherBasis>
        <Depreciation>597734</Depreciation>
        <BookValue>58156</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>153168</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>Returnable Advance</Description>
        <Amount>79831</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>79831</TotalOfAmounts>
      <TotalRevenue>2845374</TotalRevenue>
      <TotalExpenses>2770772</TotalExpenses>
      <ExcessOrDeficitForYear>74602</ExcessOrDeficitForYear>
      <NetUnrealizedGLOnInvestments>1280</NetUnrealizedGLOnInvestments>
      <TotalAdjustments>1280</TotalAdjustments>
      <ExcessOrDeficitPerFS>75882</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>2882820</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>1280</NetUnrealizedGainsInvestments>
      <DonatedSrvcAndUseOfFacilities>36166</DonatedSrvcAndUseOfFacilities>
      <RevenueNotRptdF990>37446</RevenueNotRptdF990>
      <RevenueSubtotal>2845374</RevenueSubtotal>
      <TotalRevenuePerForm990>2845374</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>2806938</TotExpensesEtcAuditedFinclStmt>
      <DonatedServicesUseOfFacilities>36166</DonatedServicesUseOfFacilities>
      <ExpensesNotRptdF990>36166</ExpensesNotRptdF990>
      <ExpensesSubtotal>2770772</ExpensesSubtotal>
      <TotalExpensesPerForm990>2770772</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="00000004" softwareId="09000048">
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 11A</Identifier>
        <Explanation>The Board of Directors audit committee will review the 990 before it is filed with</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 11A</Identifier>
        <Explanation>the IRS. A copy of the filed form 990 is provided to each board member.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 12c</Identifier>
        <Explanation>Annually, the policy is reviewed with Board members. Directors complete a conflict of interest</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 12c</Identifier>
        <Explanation>Annually, the policy is reviewed with Board members. Directors complete a conflict of interest</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 15</Identifier>
        <Explanation>Compensation of the chief executive officer and key employees</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 15</Identifier>
        <Explanation>is reviewed and approved by the board.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-C, Line 19</Identifier>
        <Explanation>The Organization makes its governing documents, conflict of interest policy</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-C, Line 19</Identifier>
        <Explanation>and financial statements available to the public.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>