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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
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      <FactsAndCircumstancesTest>Part II, Line 17b--The purpose of this statement is to demonstrate that Just Strays Animal Foundation, Inc. is publicly supported in accordance with Regs. 1.170A-9(f)(3).1) The organization's public support fraction is 20.1%.2) The organization is organized and operated to attract new and additional public support on a continuous basis.3) The organization, based on all pertinent facts and circumstances, is in the nature of publicly supported organization.Public Support FractionA new operating facility (a building used as an animal shelter and adoption center) was donated to the organization in 2007 by substantial contributors. The organization's public support percentage using the five-year computational period is 20.1%, greater than the 10% required by the facts and circumstances test.Organized and operated to attract public supportThe organization actively and continuously conducts numerous programs to solicit new and additional support from the public. Some examples include:1) An informational internet website that solicits and provides an opportunity for making donations.2) The "Sponsorship" program, where donors can commit to monetary support of specific cats, cat adoption rooms or specific veterinary expenses for those cats awaiting adoption.3) Programs to donate in honor or memory of a person or pet, with a special acknowledgement sent to the recipient.4) The "Saving all nine lives one brick at a time" campaign where donors can choose an inscription on a brick in the adoption center memorial garden as a memorial to a pet or person.5) Various Fundraising events such as: No Show Ball; Catsino; Yard Sale; Shelter Cat calendar sale.In the nature of a publicly supported organizationIn years prior to 2007 and the donation of the new facility, the organization consistently exceeded 33 1/3% public support. In the year of the contribution (2007), the public support percentage was 15.21 %, significantly above the required 10%.The organization's public support is derived from a representative number of persons in the community. During 2007 and 2008, contributions were received from over 700 different donors each year. In 2009, contributions were received from over 1000 different donors.The organization has a representative governing body, including not only individuals from the community with an interest in helping animals but also professionals such as an attorney, a business consultant, and a veterinarian with special expertise in the organizations field of operation.The organization provides facilities and services directly for the benefit of the general public on a continuing basis. The organization's animal shelter and adoption center serves the entire Boise metropolitan area, which has a population of over 500,000 people.</FactsAndCircumstancesTest>
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        <Depreciation>89746</Depreciation>
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        <Depreciation>3903</Depreciation>
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      <GeneralExplanation>
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        <ReturnReference>Form 990, Part VI, Line 11: Form 990 Review Process</ReturnReference>
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