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    <Timestamp>2011-08-15T17:23:15-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>Allegent Group LLP CPAs &amp; Advisors</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>5959 Topanga Cyn BlvdSte370</AddressLine1>
        <City>Woodland Hills</City>
        <State>CA</State>
        <ZIPCode>913677315</ZIPCode>
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      <Name>
        <BusinessNameLine1>PET ADOPTION FUND</BusinessNameLine1>
      </Name>
      <NameControl>PETA</NameControl>
      <Phone>8183401186</Phone>
      <USAddress>
        <AddressLine1>7515 Deering Ave</AddressLine1>
        <City>Canoga Park</City>
        <State>CA</State>
        <ZIPCode>91303</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Kay Duffy</Name>
      <Title>President</Title>
      <DateSigned>2011-08-15</DateSigned>
    </Officer>
    <Preparer>
      <Name>Robert L Martin</Name>
      <Phone>8187030807</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <WebSite>N/A</WebSite>
      <ActivityOrMissionDescription>Promotion of humane treatment of dogs and cats along with a program to find new homes for homeless dogs and cats.</ActivityOrMissionDescription>
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        <Revenue>138042</Revenue>
        <Description>Mailings to over 300,000 homes that included educating and raising the awareness of recipients as to the alternative of adoption programs for the humane treatment of animals, rather than destroying them.</Description>
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        <Revenue>143533</Revenue>
        <Description>Production and mailing of semi-annual newsletters with educational and placement information to approximately 13,000 homes.</Description>
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        <NamePerson>Kay Duffy</NamePerson>
        <TelephoneNumber>8183401186</TelephoneNumber>
        <AddressUS>
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          <City>Canoga Park</City>
          <State>CA</State>
          <ZIPCode>91303</ZIPCode>
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        <Title>Executive Secr</Title>
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        <NamePerson>Teresa Cundall</NamePerson>
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        <NamePerson>Pat Huggard</NamePerson>
        <Title>Treasurer</Title>
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        <NamePerson>Marie Davis</NamePerson>
        <Title>Corporate Secr</Title>
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        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
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      <Form990PartVIISectionA>
        <NamePerson>Kay Duffy</NamePerson>
        <Title>President</Title>
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        <NamePerson>Ira Kaplan</NamePerson>
        <Title>Chairman</Title>
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      </Form990PartVIISectionA>
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        <NamePerson>Gene Marie Webster</NamePerson>
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            <BusinessNameLine1>COPLON &amp; COMPANY INC</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
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            <AddressLine1>19904 PACIFIC COAST HWY</AddressLine1>
            <City>MALIBU</City>
            <State>CA</State>
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        <EOY>2669815</EOY>
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        <EOY>0</EOY>
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      <FollowSFAS117>X</FollowSFAS117>
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        <EOY>2669815</EOY>
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      <TotalNetAssetsFundBalances>
        <BOY>2251667</BOY>
        <EOY>2669815</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>2251667</BOY>
        <EOY>2669815</EOY>
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      <ReconcilationRevenueExpenses>418148</ReconcilationRevenueExpenses>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AccountantCompileOrReview>true</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <AuditCommittee>false</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>false</FederalGrantAuditPerformed>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="10000105" softwareVersion="2010v3.2">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
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        <CurrentTaxYearMinus3Years>770910</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>671470</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>881586</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1208519</CurrentTaxYear>
        <Total>4451593</Total>
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      <GrossReceiptsFromAdmissions>
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      <GrossReceiptsFromNonUBI>
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      </GrossReceiptsFromNonUBI>
      <TaxRevLeviedForOrgBenefit509>
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      <ValueOfSvcsFcltsFurnishdByGovt>
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      <Total509>
        <CurrentTaxYearMinus4Years>919108</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>770910</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>671470</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>881586</CurrentTaxYearMinus1Year>
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      <AmtsRecdFromDisqualPersons>
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        <CurrentTaxYearMinus3Years>42070</CurrentTaxYearMinus3Years>
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        <CurrentTaxYearMinus1Year>33261</CurrentTaxYearMinus1Year>
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      <Post1975UBTI>
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      <InvestmentIncomeAndUBTI>
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        <CurrentTaxYearMinus1Year>33261</CurrentTaxYearMinus1Year>
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      <NetIncomeFromOtherUBI>
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      <OtherIncome509>
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        <CurrentTaxYearMinus3Years>842089</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>729606</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>914847</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1227483</CurrentTaxYear>
        <Total>4684642</Total>
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      <PublicSupportPercentage509>0.68240</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.76260</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.04970</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.05800</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="10000105" softwareVersion="2010v3.2">
      <ContributorInfo>
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        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
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        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <AggregateContributions>RESTRICTED</AggregateContributions>
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    <IRS990ScheduleD documentId="IRS990ScheduleD" softwareId="10000105" softwareVersion="2010v3.2">
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        <OtherCostOrOtherBasis>52228</OtherCostOrOtherBasis>
        <BookValue>52228</BookValue>
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      <Buildings>
        <OtherCostOrOtherBasis>327795</OtherCostOrOtherBasis>
        <Depreciation>327198</Depreciation>
        <BookValue>597</BookValue>
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      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>220858</OtherCostOrOtherBasis>
        <Depreciation>67427</Depreciation>
        <BookValue>153431</BookValue>
      </LeaseholdImprovements>
      <Equipment>
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        <Depreciation>87233</Depreciation>
        <BookValue>6322</BookValue>
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      <TotalOfBookValueLandBuildings>212578</TotalOfBookValueLandBuildings>
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    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="10000105" softwareVersion="2010v3.2">
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 19</Identifier>
        <ReturnReference>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</ReturnReference>
        <Explanation>Form 990, which reflects financial statment information, is made available to the public through the California Attorney General's Registry of Charitable Trusts' website.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 11</Identifier>
        <ReturnReference>Form 990, Part VI, Line 11: Form 990 Review Process</ReturnReference>
        <Explanation>The organization's president receives a copy of the 990 for review prior to filing. Copies of the 990 are available upoon request. Also, the 990 is posted on the website of the Registry of Charitable Trusts, Attorney General of California.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 8</Identifier>
        <ReturnReference>Form 990, Part VI, Line 8 : Explanation of No Contemporaneously Documentation of Meetings</ReturnReference>
        <Explanation>There are no committees with the authority to act on behalf of the governing body, therefore there are no minutes of committees.</Explanation>
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</Return>