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      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
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      </BuildingsGrp>
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      </LeaseholdImprovementsGrp>
      <TotalBookValueLandBuildingsAmt>57570</TotalBookValueLandBuildingsAmt>
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      <RevenueSubtotalAmt>381376</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>381376</TotalRevenuePerForm990Amt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 1, ITEM C</FormAndLineReferenceDesc>
        <ExplanationTxt>WHISKERS ANIMAL BENEVOLENT LEAGUE</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>OUR MISSION IS TO PROVIDE ABANDONED, ABUSED, AND STRAY ANIMALS WITH A PLACE OF COMFORT, SAFETY, AND HEALTH AND ULTIMATELY FIND THEM LOVING, RESPONSIBLE, PERMANENT HOMES. WE SPECIALIZE IN HELPING ANIMALS THAT HAVE NO ADVOCATE, THOSE THAT HAVE BEEN ABANDONED ON THE STREETS OR WHO HAVE BEEN ABUSED. SECONDLY, WE SEEK TO REDUCE THE POPULATION OF UNWANTED COMPANION ANIMALS BY ARRANGING FOR THEIR SPAY/NEUTERING PRIOR TO THEIR ADOPTION. FINALLY, WE SEEK TO PROVIDE INFORMATION TO THE PUBLIC ON HOW TO BETTER PROVIDE FOR AND ENJOY THEIR COMPANION ANIMALS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTOR'S REVIEWS THE FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION CONSISTENTLY ENFORCED THE CONFLICT OF INTEREST POLICY BY REQUIRING ALL BOARD MEMBERS TO COMPLETE AND SIGN ANNUAL DISCLOSURE FORMS. ANY POTENTIAL CONFLICTS WOULD BE REVIEWED BY THE BOARD OFFICERS FOR CORRECTIVE ACTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENT IS PROVIDED TO THE PUBLIC UPON REQUEST TO THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>FRACTION OF CENTS 1</ExplanationTxt>
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</Return>