﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2010v3.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-05-26T12:40:27-05:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>SMITH WATSON &amp; CO LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>406 MAIN STREET</AddressLine1>
        <City>GREAT BARRINGTON</City>
        <State>MA</State>
        <ZIPCode>01230</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>391950341</EIN>
      <Name>
        <BusinessNameLine1>WHIPPET HEALTH FOUNDATION INC</BusinessNameLine1>
      </Name>
      <NameControl>WHIP</NameControl>
      <Phone>4132697761</Phone>
      <USAddress>
        <AddressLine1>12035 WEST BROWN DEER ROAD</AddressLine1>
        <City>MILWAUKEE</City>
        <State>WI</State>
        <ZIPCode>53224</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>SUSAN BOLDUC</Name>
      <Title>TREASURER</Title>
      <Phone>4132697761</Phone>
      <DateSigned>2011-05-20</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>KIM H WHALEN</Name>
      <Phone>4135281111</Phone>
      <DatePrepared>2011-05-25</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990EZ documentId="RetDoc6" referenceDocumentId="RetDoc5">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <WebSite>WWW.WHIPPETHEALTH.ORG</WebSite>
      <Organization501c3 referenceDocumentId="RetDoc4">X</Organization501c3>
      <GrossReceipts>41381</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>33070</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>6730</ProgramServiceRevenue>
      <InvestmentIncome>967</InvestmentIncome>
      <FundraisingGrossIncome>614</FundraisingGrossIncome>
      <SpecialEventsNetIncomeLoss>614</SpecialEventsNetIncomeLoss>
      <TotalRevenue>41381</TotalRevenue>
      <FeesAndOthPymtToIndContractors>900</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>69</OccupancyRentUtilitiesAndMaint>
      <OtherExpensesTotal>13883</OtherExpensesTotal>
      <TotalExpenses>14852</TotalExpenses>
      <ExcessOrDeficitForYear>26529</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>133480</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>160009</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>133336</BOY>
        <EOY>159934</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <BOY>144</BOY>
        <EOY>75</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>133480</BOY>
        <EOY>160009</EOY>
      </TotalAssets>
      <NetAssetsOrFundBalances>
        <BOY>133480</BOY>
        <EOY>160009</EOY>
      </NetAssetsOrFundBalances>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>TO FURTHER THE UNDERSTANDING OF DISEASES, GENETIC ANOMALIES, INJURIES AND OTHER AILMENTS THAT AFFLICT DOGS IN GENERAL AND THE WHIPPET IN PARTICULAR. DONE THROUGH THE SUPPORT AND RESEARCH OF SUCH DISEASES AND GENETIC ANOMALIES. TO DEVELOP AND MAKE AVAILABLE TO THE PUBLIC AND WHIPPET FANCIERS INFORMATION ABOUT THE PROPER CARE, BREEDING, HEALTH AND SCIENTIFC EDUCTIOANL MATERIALS FOR THE DELVELOPMENT OF WHIPPETS.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>TO HAVE HEALTH CLINICS FOR TESTING, SCREENING AND TO DETERMINE ANY INHERITED EYE DISEASES OR ABNORMALITIES WITH THE HEART AND OR EARS FOR THE GENERAL PURPOSE OF BREEDING AND HEALTH DEVELOPMENTS OF THE WHIPPETS.</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>9062</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>9062</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc3">MARY BETH ARTHUR</PersonName>
        <AddressUS>
          <AddressLine1>12035 WEST BROWN DEER RD</AddressLine1>
          <City>MILWAUKEE</City>
          <State>WI</State>
          <ZIPCode>53224</ZIPCode>
        </AddressUS>
        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc3">CORA MILLER</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 830</AddressLine1>
          <City>OTIS</City>
          <State>MA</State>
          <ZIPCode>01253</ZIPCode>
        </AddressUS>
        <Title>VICE PRES.</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc3">SUSAN BOLDUC</PersonName>
        <AddressUS>
          <AddressLine1>BOX 598 MINER RD</AddressLine1>
          <City>OTIS</City>
          <State>MA</State>
          <ZIPCode>01253</ZIPCode>
        </AddressUS>
        <Title>TREASUER</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc3">JO MEISTER</PersonName>
        <AddressUS>
          <AddressLine1>2226 SHERRY LANE</AddressLine1>
          <City>WICHITA</City>
          <State>KS</State>
          <ZIPCode>67235</ZIPCode>
        </AddressUS>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc3">RACHAEL AMADO</PersonName>
        <AddressUS>
          <AddressLine1>22205 MARIAH WAY</AddressLine1>
          <City>ALPINE</City>
          <State>CA</State>
          <ZIPCode>91901</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc3">CONNIE BRUNKOW</PersonName>
        <AddressUS>
          <AddressLine1>196 HENNING ROAD</AddressLine1>
          <City>DANVILLE</City>
          <State>IL</State>
          <ZIPCode>61834</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc3">LISA COSTELLO</PersonName>
        <AddressUS>
          <AddressLine1>14855 NEWARK ROAD</AddressLine1>
          <City>NEWARK</City>
          <State>IL</State>
          <ZIPCode>60541</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc3">CATHY GAIDOS</PersonName>
        <AddressUS>
          <AddressLine1>10177 BLUE RIVER HILLS ROAD</AddressLine1>
          <City>MANHATTAN</City>
          <State>KS</State>
          <ZIPCode>66502</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc3">KEN LATIMER</PersonName>
        <AddressUS>
          <AddressLine1>680 MORTON ROAD</AddressLine1>
          <City>ATHENS</City>
          <State>GA</State>
          <ZIPCode>30605</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>SUSAN BOLDUC</NamePerson>
        <AddressUS>
          <AddressLine1>BOX 598 MINOR ROAD</AddressLine1>
          <City>OTIS</City>
          <State>MA</State>
          <ZIPCode>01253</ZIPCode>
        </AddressUS>
        <TelephoneNumber>4132690598</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="RetDoc4">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>11623</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>37358</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>34462</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>32107</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>33070</CurrentTaxYear>
        <Total>148620</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus3Years>8065</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>13110</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>19490</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>7344</CurrentTaxYear>
        <Total>48009</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYearMinus4Years>11623</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>45423</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>47572</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>51597</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>40414</CurrentTaxYear>
        <Total>196629</Total>
      </Total509>
      <PublicSupportTotal509>196629</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>1106</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1586</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1335</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>680</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>967</CurrentTaxYear>
        <Total>5674</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>1106</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1586</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1335</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>680</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>967</CurrentTaxYear>
        <Total>5674</Total>
      </InvestmentIncomeAndUBTI>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>12729</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>47009</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>48907</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>52277</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>41381</CurrentTaxYear>
        <Total>202303</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.97200</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.96720</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.03000</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.03000</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <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>
    <IRS990ScheduleO documentId="RetDoc5">
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>CLINIC &amp; TESTING TESTING 9,062 EXPENSES BANK FEES 191 OFFICE EXPENSE 210 WEB SITE 2,400 TAXES- OTHER 40 FUNDRAISING EXPENSE 1,980 TOTAL 13,883</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 24</ReturnReference>
        <Explanation>EQUIPMENT 345 345 LESS ACCUMULATED DEPRECIATION 201 270 TOTAL 144 75</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>PRIMARY EXEMPT PURPOSE</Identifier>
        <ReturnReference>FORM 990-EZ, PART III</ReturnReference>
        <Explanation>TO FURTHER THE UNDERSTANDING OF DISEASES, GENETIC ANOMALIES, INJURIES AND OTHER AILMENTS THAT AFFLICT DOGS IN GENERAL AND THE WHIPPET IN PARTICULAR. DONE THROUGH THE SUPPORT AND RESEARCH OF SUCH DISEASES AND GENETIC ANOMALIES. TO DEVELOP AND MAKE AVAILABLE TO THE PUBLIC AND WHIPPET FANCIERS INFORMATION ABOUT THE PROPER CARE, BREEDING, HEALTH AND SCIENTIFC EDUCTIOANL MATERIALS FOR THE DELVELOPMENT OF WHIPPETS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FIRST ACHIEVEMENT</Identifier>
        <ReturnReference>FORM 990-EZ, PART III, LINE 28</ReturnReference>
        <Explanation>TO HAVE HEALTH CLINICS FOR TESTING, SCREENING AND TO DETERMINE ANY INHERITED EYE DISEASES OR ABNORMALITIES WITH THE HEART AND OR EARS FOR THE GENERAL PURPOSE OF BREEDING AND HEALTH DEVELOPMENTS OF THE WHIPPETS.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="RetDoc3">
      <Compensation>
        <PersonName>MARY BETH ARTHUR</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>CORA MILLER</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>SUSAN BOLDUC</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>JO MEISTER</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>RACHAEL AMADO</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>CONNIE BRUNKOW</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>LISA COSTELLO</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>CATHY GAIDOS</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>KEN LATIMER</PersonName>
      </Compensation>
    </CompensationExplanation>
  </ReturnData>
</Return>