<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-08-21T10:29:14-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>203823628</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SLATTERY PERKINS RAMIREZ PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 12808</AddressLine1Txt>
        <CityNm>SAN ANTONIO</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>78212</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>981429981</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ROATAN OPERATION ANIMAL RESCUE</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROAT</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>539 W COMMERCE ST 862</AddressLine1Txt>
        <CityNm>DALLAS</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>75208</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SHERRI VISKER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <SignatureDt>2023-08-21</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>SHERRI</PersonFirstNm>
        <PersonLastNm>VISKER</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MICHAEL D PERKINS</PreparerPersonNm>
      <PTIN>P00841580</PTIN>
      <PhoneNum>2105612668</PhoneNum>
      <PreparationDt>2023-08-21</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>SHERRI VISKER</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>539 W COMMERCE ST 862</AddressLine1Txt>
        <CityNm>DALLAS</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>75208</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>83606</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.ROARESCUE.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2018</FormationYr>
      <LegalDomicileStateCd>TX</LegalDomicileStateCd>
      <ActivityOrMissionDesc>OUR MISSION IS TO SERVE THE STRAY AND NEGLECTED ANIMAL POPULATION THROUGH PUBLIC AWARENESS OF OVERPOPULATION AND ANIMAL CRUELTY, AND THROUGH EDUCATION ON THE CARE OF COMPANION ANIMALS. ROATAN HAS A LARGE COMMUNITY OF UNWANTED &amp; ABANDONED ANIMALS. EVEN WHEN THEY ARE WELL TAKEN CARE OF, ANIMALS IN DEVELOPING COUNTRIES ARE STILL AT RISK DUE TO LACK OF ACCESSIBLE VET CARE, THE INABILITY OF MANY FAMILIES TO SPAY/NEUTER THEIR PETS, &amp; TRANSIENT VISITORS ABANDONING ANIMALS WHEN THEY MOVE. BY PROVIDING SPAY/NEUTER ASSISTANCE, DAILY CARE, SOCIALIZATION, ADOPTION, WE HOPE TO FOSTER &amp; IMPROVE THE RELATIONSHIP BETWEEN THESE ANIMALS AND THE ISLAND COMMUNITY.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>3</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>3</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>0</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>94569</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>83606</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>0</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>0</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>0</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>94569</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>83606</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>50</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>40286</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>0</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>84887</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>54412</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>84937</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>94698</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>9632</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-11092</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>26290</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>15198</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>26290</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>15198</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>OUR MISSION IS TO SERVE THE STRAY AND NEGLECTED ANIMAL POPULATION THROUGH PUBLIC AWARENESS OF OVERPOPULATION AND ANIMAL CRUELTY, AND THROUGH EDUCATION ON THE CARE OF COMPANION ANIMALS. ROATAN HAS A LARGE COMMUNITY OF UNWANTED &amp; ABANDONED ANIMALS. EVEN WHEN THEY ARE WELL TAKEN CARE OF, ANIMALS IN DEVELOPING COUNTRIES ARE STILL AT RISK DUE TO LACK OF ACCESSIBLE VET CARE, THE INABILITY OF MANY FAMILIES TO SPAY/NEUTER THEIR PETS, &amp; TRANSIENT VISITORS ABANDONING ANIMALS WHEN THEY MOVE. BY PROVIDING SPAY/NEUTER ASSISTANCE, DAILY CARE, SOCIALIZATION, ADOPTION, WE HOPE TO FOSTER &amp; IMPROVE THE RELATIONSHIP BETWEEN THESE ANIMALS AND THE ISLAND COMMUNITY.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>94698</ExpenseAmt>
      <GrantAmt>40286</GrantAmt>
      <Desc>MONTHLY GOAL TO SPAY AND NEUTER AS MANY DOGS AND CATS TO HELP WITH THE OVERPOPULATION AS WELL AS TO DECREASE TRANSMITTABLE DISEASES. PROVIDING NEEDED MEDICAL CARE ASSISTANCE TO PET OWNERS THAT CAN NOT AFFORD CARE.</Desc>
      <TotalProgramServiceExpensesAmt>94698</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>0</DonorAdvisedFundInd>
      <ConservationEasementsInd>0</ConservationEasementsInd>
      <CollectionsOfArtInd>0</CollectionsOfArtInd>
      <CreditCounselingInd>0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd>0</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>1</ForeignOfficeInd>
      <ForeignActivitiesInd referenceDocumentId="RetDoc1040500001">1</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd referenceDocumentId="RetDoc1040500001">1</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd referenceDocumentId="RetDoc1040500001">0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>0</Form8899Filedind>
      <Form1098CFiledInd>0</Form1098CFiledInd>
      <DAFExcessBusinessHoldingsInd>0</DAFExcessBusinessHoldingsInd>
      <TaxableDistributionsInd>0</TaxableDistributionsInd>
      <DistributionToDonorInd>0</DistributionToDonorInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>3</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>3</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>0</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>0</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>0</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>AMY BEASLEY</PersonNm>
        <PhoneNum>2103266160</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1321 UPLAND DRIVE</AddressLine1Txt>
          <CityNm>HOUSTON</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>77043</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>SHERRI VISKER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>20.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JENNIFER WONG</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>25.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DIANA ROBERTS</PersonNm>
        <TitleTxt>MEDICAL CONSULTANT</TitleTxt>
        <AverageHoursPerWeekRt>15.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FundraisingAmt>7197</FundraisingAmt>
      <AllOtherContributionsAmt>76409</AllOtherContributionsAmt>
      <TotalContributionsAmt>83606</TotalContributionsAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>7197</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>0</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>83606</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <ForeignGrantsGrp>
        <TotalAmt>40286</TotalAmt>
        <ProgramServicesAmt>40286</ProgramServicesAmt>
      </ForeignGrantsGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>1104</TotalAmt>
        <ProgramServicesAmt>1104</ProgramServicesAmt>
      </FeesForServicesLegalGrp>
      <AdvertisingGrp>
        <TotalAmt>4380</TotalAmt>
        <ProgramServicesAmt>4380</ProgramServicesAmt>
      </AdvertisingGrp>
      <TravelGrp>
        <TotalAmt>882</TotalAmt>
        <ProgramServicesAmt>882</ProgramServicesAmt>
      </TravelGrp>
      <OtherExpensesGrp>
        <Desc>VET EXPENSE</Desc>
        <TotalAmt>23520</TotalAmt>
        <ProgramServicesAmt>23520</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>HORSE FEED</Desc>
        <TotalAmt>7139</TotalAmt>
        <ProgramServicesAmt>7139</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MEDICINE</Desc>
        <TotalAmt>3595</TotalAmt>
        <ProgramServicesAmt>3595</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>LABOR</Desc>
        <TotalAmt>3518</TotalAmt>
        <ProgramServicesAmt>3518</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>10274</TotalAmt>
        <ProgramServicesAmt>10274</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>94698</TotalAmt>
        <ProgramServicesAmt>94698</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>15290</BOYAmt>
        <EOYAmt>15198</EOYAmt>
      </CashNonInterestBearingGrp>
      <LandBldgEquipCostOrOtherBssAmt>0</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>0</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>11000</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>26290</BOYAmt>
        <EOYAmt>15198</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <CapStkTrPrinCurrentFundsGrp>
        <BOYAmt>26290</BOYAmt>
        <EOYAmt>15198</EOYAmt>
      </CapStkTrPrinCurrentFundsGrp>
      <PdInCapSrplsLandBldgEqpFundGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </PdInCapSrplsLandBldgEqpFundGrp>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>26290</BOYAmt>
        <EOYAmt>15198</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>26290</BOYAmt>
        <EOYAmt>15198</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-11092</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>1324</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>16267</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>56950</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>94569</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>80605</CurrentTaxYearAmt>
        <TotalAmt>249715</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>1324</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>16267</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>56950</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>94569</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>80605</CurrentTaxYearAmt>
        <TotalAmt>249715</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>6</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>249709</PublicSupportTotal170Amt>
      <TotalSupportAmt>249715</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleF documentId="RetDoc1040500001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA &amp; BARBUDA, ARUBA, BAHAMAS,</RegionTxt>
        <OfficesCnt>1</OfficesCnt>
        <EmployeeCnt>0</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES AND FUNDRAISING</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>PROVIDING NEEDED MEDICAL CARE ASSISTANCE TO PET OWNERS THAT CAN NOT AFFORD CARE.</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>94698</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <SubtotalOfficesCnt>1</SubtotalOfficesCnt>
      <SubtotalEmployeesCnt>0</SubtotalEmployeesCnt>
      <ContinuationTotalOfficeCnt>0</ContinuationTotalOfficeCnt>
      <ContinuationTotalEmployeeCnt>0</ContinuationTotalEmployeeCnt>
      <TotalOfficeCnt>1</TotalOfficeCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <SubtotalSpentAmt>94698</SubtotalSpentAmt>
      <ContinuationSpentAmt>0</ContinuationSpentAmt>
      <TotalSpentAmt>94698</TotalSpentAmt>
      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>CENTRAL AMERICA AND THE CARIBBEAN</RegionTxt>
        <PurposeOfGrantTxt>TO SUPPORT MEDICAL CARE, PREVENTATIVES, FEEDING AND STERILIZATION OF ISLAND ANIMALS SO THAT FAMILIES MAY KEEP THEIR PETS AND TO REDUCE THE UNWANTED PET POPULATION.</PurposeOfGrantTxt>
        <CashGrantAmt>29286</CashGrantAmt>
        <MannerOfCashDisbursementTxt>BANK TRANSFER</MannerOfCashDisbursementTxt>
        <NonCashAssistanceAmt>11000</NonCashAssistanceAmt>
        <DescriptionOfNonCashAsstTxt>VAN</DescriptionOfNonCashAsstTxt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
      </GrantsToOrgOutsideUSGrp>
      <TransferToForeignCorpInd>0</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>0</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>0</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>0</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>0</ForeignPartnershipInd>
      <BoycottCountriesInd>0</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III ACCOUNTING METHOD:</FormAndLineReferenceDesc>
      </SupplementalInformationDetail>
    </IRS990ScheduleF>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORMAL MEETING IN WHICH FORM 990 IS REVIEWED AND DISCUSSED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>PUBLIC POSTING ON SITE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>MEDICAL SUPPLIES: PROGRAM SERVICE EXPENSES 2,677. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,677. HORSE EXPENSE: PROGRAM SERVICE EXPENSES 1,570. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,570. PET FOOD: PROGRAM SERVICE EXPENSES 1,350. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,350. PAYMENT PROCESSING FEES: PROGRAM SERVICE EXPENSES 877. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 877. SUPPLIES: PROGRAM SERVICE EXPENSES 863. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 863. HORSE MEDICAL: PROGRAM SERVICE EXPENSES 733. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 733. POSTAGE: PROGRAM SERVICE EXPENSES 643. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 643. REGISTRATION, PERMITS, LICENSES: PROGRAM SERVICE EXPENSES 558. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 558. BOOKS, SUBSCRIPTIONS, REFERENCE: PROGRAM SERVICE EXPENSES 549. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 549. REPAIRS: PROGRAM SERVICE EXPENSES 192. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 192. PRINTING &amp; COPYING: PROGRAM SERVICE EXPENSES 181. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 181. MEALS: PROGRAM SERVICE EXPENSES 74. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 74. TRANSPORTATION: PROGRAM SERVICE EXPENSES 4. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4. BANK CHARGES: PROGRAM SERVICE EXPENSES 3. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
