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    <Timestamp>2011-08-12T10:39:13-06:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Hutchison &amp; Company CPAs PA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>116 Price Street</AddressLine1>
        <City>McComb</City>
        <State>MS</State>
        <ZIPCode>39648</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</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>2011-08-11</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>P Wayne Hutchison</Name>
      <Phone>6012490963</Phone>
      <DatePrepared>2011-08-10</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
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      <GrossReceiptsLessThan25000>X</GrossReceiptsLessThan25000>
      <GrossReceipts>153677</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>138021</ContributionsGiftsGrantsEtc>
      <MembershipDues>3005</MembershipDues>
      <InvestmentIncome>289</InvestmentIncome>
      <FundraisingGrossIncome>12362</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>1416</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>10946</SpecialEventsNetIncomeLoss>
      <TotalRevenue>152261</TotalRevenue>
      <PrintingPublicationsPostage>1889</PrintingPublicationsPostage>
      <OtherExpensesTotal>4819</OtherExpensesTotal>
      <TotalExpenses>6708</TotalExpenses>
      <ExcessOrDeficitForYear>145553</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>34855</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>180408</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>34855</BOY>
        <EOY>177558</EOY>
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      <LandAndBuildings>
        <BOY>0</BOY>
        <EOY>2850</EOY>
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      <OtherAssetsTotal>
        <BOY>0</BOY>
        <EOY>0</EOY>
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      <TotalAssets>
        <BOY>34855</BOY>
        <EOY>180408</EOY>
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      <SumOfTotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
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      <NetAssetsOrFundBalances>
        <BOY>34855</BOY>
        <EOY>180408</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>Welfare and humane treatment of animals</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Foster animal care consisted of transport of 10 animals and fosteringplacing around 100 animals in 2010</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>3790</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>3790</TotalProgramServiceExpenses>
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        <PersonName>Gay Austin</PersonName>
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          <AddressLine1>P O Box 167</AddressLine1>
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          <State>MS</State>
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        <PersonName>Jane Quin</PersonName>
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          <AddressLine1>P O Box 167</AddressLine1>
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        <PersonName>Melanie Carruth</PersonName>
        <AddressUS>
          <AddressLine1>P O Box 167</AddressLine1>
          <City>McComb</City>
          <State>MS</State>
          <ZIPCode>396490167</ZIPCode>
        </AddressUS>
        <Title>Vice President</Title>
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        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Nancy Martin</PersonName>
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          <AddressLine1>P O Box 167</AddressLine1>
          <City>McComb</City>
          <State>MS</State>
          <ZIPCode>396490167</ZIPCode>
        </AddressUS>
        <Title>Corresponding S</Title>
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        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Casey Hoffman</PersonName>
        <AddressUS>
          <AddressLine1>P O Box 167</AddressLine1>
          <City>McComb</City>
          <State>MS</State>
          <ZIPCode>396490167</ZIPCode>
        </AddressUS>
        <Title>Recording Secre</Title>
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        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Lisa Cameron</PersonName>
        <AddressUS>
          <AddressLine1>P O Box 167</AddressLine1>
          <City>McComb</City>
          <State>MS</State>
          <ZIPCode>396490167</ZIPCode>
        </AddressUS>
        <Title>Parliamentarian</Title>
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        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
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      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Kiki Byrd</PersonName>
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          <AddressLine1>P O Box 167</AddressLine1>
          <City>McComb</City>
          <State>MS</State>
          <ZIPCode>396490167</ZIPCode>
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        <Title>Director</Title>
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      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Betsy Robichaux</PersonName>
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          <AddressLine1>P O Box 167</AddressLine1>
          <City>McComb</City>
          <State>MS</State>
          <ZIPCode>396490167</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
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      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>William K Austin</PersonName>
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        <PersonName>Janet Moore</PersonName>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Alana Gabler</PersonName>
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          <AddressLine1>P O Box 167</AddressLine1>
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          <State>MS</State>
          <ZIPCode>396490167</ZIPCode>
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      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Frances Bowlin</PersonName>
        <AddressUS>
          <AddressLine1>P O Box 167</AddressLine1>
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          <State>MS</State>
          <ZIPCode>396490167</ZIPCode>
        </AddressUS>
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        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </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>Jane Quin</NamePerson>
        <AddressUS>
          <AddressLine1>P O Box 167</AddressLine1>
          <City>McComb</City>
          <State>MS</State>
          <ZIPCode>396490167</ZIPCode>
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        <TelephoneNumber>6016842231</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 referenceDocumentId="990E">false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
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    <IRS990ScheduleA documentId="990A">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus3Years>10361</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>13671</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>8420</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>141025</CurrentTaxYear>
        <Total>173477</Total>
      </GiftsGrantsContribReceived170>
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        <CurrentTaxYearMinus2Years>13671</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>8420</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>141025</CurrentTaxYear>
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      <GrossInvestmentIncome170>
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        <CurrentTaxYearMinus1Year>223</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>289</CurrentTaxYear>
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      <First5Years170>X</First5Years170>
      <PublicSupportPertcentage170>0.00000</PublicSupportPertcentage170>
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        <ContributorNameBusiness>
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        </ContributorNameBusiness>
        <ContributorAddressUS>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="990O">
      <GeneralExplanation>
        <Identifier>01. Description of other expenses (Part I, line 16)</Identifier>
        <Explanation>Description Amount Insurance 900 Safety deposit box rental 35 Post office box rental 44 Secretary of State filings 50 Program expenses 3790</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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