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<Return xmlns="http://www.irs.gov/efile" returnVersion="2010v3.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-08-02T15:53:44-05:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>BTP Services LLC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>718 S Main Street</AddressLine1>
        <City>Quitman</City>
        <State>TX</State>
        <ZIPCode>75783</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>113705642</EIN>
      <Name>
        <BusinessNameLine1>APET SPCA</BusinessNameLine1>
      </Name>
      <NameControl>APET</NameControl>
      <USAddress>
        <AddressLine1>P O BOX 381</AddressLine1>
        <City>MINEOLA</City>
        <State>TX</State>
        <ZIPCode>75773</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>WINNIE BECK</Name>
      <Title>CHAIRPERSON</Title>
      <DateSigned>2011-04-19</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Barry Carlson</Name>
      <Phone>9037635142</Phone>
      <DatePrepared>2011-08-02</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="3">
    <IRS990EZ documentId="990EZ">
      <GroupExemptionNumber>3164</GroupExemptionNumber>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>WWWAPETSPCAORG</WebSite>
      <Organization501c3 referenceDocumentId="990A">X</Organization501c3>
      <GrossReceipts>134669</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>52267</ContributionsGiftsGrantsEtc>
      <InvestmentIncome>603</InvestmentIncome>
      <GrossAmountFromSaleOfAssets>17973</GrossAmountFromSaleOfAssets>
      <CostOtherBasisAndSalesExpenses>16280</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>1693</GainOrLossFromSaleOfAssets>
      <FundraisingGrossIncome>10099</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>5943</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>4156</SpecialEventsNetIncomeLoss>
      <GrossSalesOfInventory>45802</GrossSalesOfInventory>
      <GroProfitLossSalesOfInventory>45802</GroProfitLossSalesOfInventory>
      <OtherRevenueTotal>7925</OtherRevenueTotal>
      <TotalRevenue>112446</TotalRevenue>
      <FeesAndOthPymtToIndContractors>39915</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>12873</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>2891</PrintingPublicationsPostage>
      <OtherExpensesTotal>9434</OtherExpensesTotal>
      <TotalExpenses>65113</TotalExpenses>
      <ExcessOrDeficitForYear>47333</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>151128</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>198461</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>120509</BOY>
        <EOY>164250</EOY>
      </CashSavingsAndInvestments>
      <LandAndBuildings>
        <BOY>169123</BOY>
        <EOY>157550</EOY>
      </LandAndBuildings>
      <OtherAssetsTotal>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>289632</BOY>
        <EOY>321800</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>138504</BOY>
        <EOY>123339</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>151128</BOY>
        <EOY>198461</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>CANINEFELINE LOW COST SPAY AND NEUTER</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>APET SPCA STATED LONG TERM GOAL IS TO BUILD AND OPERATE AN ANIMAL SHELTER SERVING WOOD COUNTY FUNDS FOR THE EFFORT COME FROM DESIGNATED DONATIONS AND SALES FROM THRIFT STORE</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>32257</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>THE NUMBER OF STRAY AND ABANDONED ANIMALS IS BEING REDUCED BY AN AGGRESSIVE LOW COST SPAY AND NEUTER PROGRAM AVERAGE ANNUAL NUMBER OF SURGERIES EXCEEDS 1600</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>38800</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>71057</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>WINNIE BECK</PersonName>
        <AddressUS>
          <AddressLine1>P O BOX 381</AddressLine1>
          <City>MINEOLA</City>
          <State>TX</State>
          <ZIPCode>75773</ZIPCode>
        </AddressUS>
        <Title>CHAIRPERSON</Title>
        <AvgHoursPerWkDevotedToPosition>5</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>CINDY THATCHER</PersonName>
        <AddressUS>
          <AddressLine1>P O BOX 381</AddressLine1>
          <City>MINEOLA</City>
          <State>TX</State>
          <ZIPCode>75773</ZIPCode>
        </AddressUS>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>5</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JOHN PELLIGRINI</PersonName>
        <AddressUS>
          <AddressLine1>P O BOX 381</AddressLine1>
          <City>MINEOLA</City>
          <State>TX</State>
          <ZIPCode>75773</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>6</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <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>BTP SERVICES LLC</NamePerson>
        <AddressUS>
          <AddressLine1>718 S MAIN</AddressLine1>
          <City>QUITMAN</City>
          <State>TX</State>
          <ZIPCode>75783</ZIPCode>
        </AddressUS>
        <TelephoneNumber>9037635142</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <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">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>16353</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>31594</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>104979</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>75378</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>64476</CurrentTaxYear>
        <Total>292780</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromNonUBI>
        <CurrentTaxYearMinus4Years>29628</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>46389</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>51609</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>50862</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>45802</CurrentTaxYear>
        <Total>224290</Total>
      </GrossReceiptsFromNonUBI>
      <Total509>
        <CurrentTaxYearMinus4Years>45981</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>77983</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>156588</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>126240</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>110278</CurrentTaxYear>
        <Total>517070</Total>
      </Total509>
      <PublicSupportTotal509>517070</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>5730</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>7513</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>8251</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>7681</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>8113</CurrentTaxYear>
        <Total>37288</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>5730</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>7513</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>8251</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>7681</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>8113</CurrentTaxYear>
        <Total>37288</Total>
      </InvestmentIncomeAndUBTI>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>51711</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>85496</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>164839</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>133921</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>118391</CurrentTaxYear>
        <Total>554358</Total>
      </TotalSupportTotal>
      <First5Years509>X</First5Years509>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="990O">
      <GeneralExplanation>
        <Identifier>01. Description of other revenue (Part I, line 8)</Identifier>
        <Explanation>DESCRIPTION AMOUNT ADOPTION AND RENT HOUSE INCOME 7925</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>02. Description of other expenses (Part I, line 16)</Identifier>
        <Explanation>DESCRIPTION AMOUNT MORTGAGE INTEREST EXPENSE 9434</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>03. Description of total liabilities (Part II, line 26)</Identifier>
        <Explanation>BEGINNING CATEGORY OF YEAR END OF YEAR SALES TAX PAYABLE 744 1825 PROPERTY NOTE PAYABLE 137760 121514</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>