2023-08-02T16:08:03-05:00 2022-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2022-01-01 510183474 NORTHEAST ANIMAL SHELTER INC NORT 9787459888 347 HIGHLAND AVENUE SALEM MA 01970 TODD M MCCANN TREASURER 6175415050 2023-07-27 1 TODD MCCANN 999009999 0 CHARLES J WEBB CPA P01584539 5083669100 2023-07-27 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X KATHLEEN K COLLINS 347 HIGHLAND AVENUE SALEM MA 01970 9411549 0 X WWW.NEAS.ORG X 1976 MA TO PROVIDE, PROMOTE, AND ADVANCE HUMANE PROTECTION, CARE AND TREATMENT OF ANIMALS THRU EDUCATION OF THE PUBLIC AND THE OPERATION OF AN ANIMAL SHELTER WHICH CARES FOR, SPAYS AND NEUTERS, AND PLACES HOMELESS PETS IN PERMANENT HOMES. X 6 6 81 181 0 0 4699084 5380937 1377143 1437410 1547433 333009 55755 73011 7679415 7224367 0 0 0 0 2556629 2580137 420075 478931 1094348 2811668 2735618 5788372 5794686 1891043 1429681 19710543 0 3925441 0 15785102 0 X TO PROVIDE, PROMOTE, AND ADVANCE HUMANE PROTECTION, CARE AND TREATMENT OF ANIMALS THRU EDUCATION OF THE PUBLIC AND THE OPERATION OF AN ANIMAL SHELTER WHICH CARES FOR, SPAYS AND NEUTERS, AND PLACES HOMELESS PETS IN PERMANENT HOMES. 0 0 4107289 1437410 NORTHEAST ANIMAL SHELTER, INC. (THE SHELTER) AIMS TO HELP AS MANY ANIMALS, AND PEOPLE, AS POSSIBLE BY PROVIDING HUMANE CARE AND RESOURCES FOR HOMELESS AND OWNED PETS. EACH YEAR, THE SHELTER'S ANIMAL RELOCATION PROGRAM TRANPORTS THOUSANDS OF CATS AND DOGS FROM OVERPOPULATED ANIMAL SHELTERS ACCROSS THE COUNTRY TO MASSACHUSETTS, WHERE EACH ANIMAL RECEIVES MEDICAL CARE, ENRICHMENT AND BEHAVIOR TRAINING PRIOR TO ADOPTION. THE SHELTER PROMOTES COMPASSION FOR ALL ANIMALS THROUGH ITS COMMUNITY PROGRAMS, AND PARTNERSHIPS THAT FOCUS ON STRENGHTENING THE HUMAN-ANIMAL BOND TO KEEP PEOPLE AND PETS TOGETHER. IN 2022, THE SHELTER PLACED 3,855 ANIMALS IN HOMES. THE COMMUNITY OUTREACH TEAM ALSO SUPPORTED 12,501 ANIMALS THROUGH OUTREACH EFFORTS - INCLUDING VACCINE CLINICS, WELLNESS EXAMS, SPAY/NEUTER SERVICES, AND THE COMMUNITY PET FOOD BANK WHICH DONATED 604,625 PET FOOD MEALS AND 14,607 POUNDS OF CAT LITTER TO SUPPORT STRUGGLING PET OWNERS IN THE COMMUNITY. 4107289 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 1 0 0 1 0 0 0 1 1 0 81 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 1 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MA MI NH NJ NY SC VA WV FL ME MS MN NC WI IL IN KS KY NM ND OH OK OR WA UT RI AK CT TN MD PA AL CA DC GA AR CO HI NV VT X X X TODD M MCCANN 9787459888 347 HIGHLAND AVENUE SALEM MA 01970 KATHLEEN COLLINS PRESIDENT 5.00 40.00 X X 0 418258 132262 NEAL LITVACK VICE PRESIDENT 2.00 40.00 X X 0 694629 32762 TODD M MCCANN TREASURER 10.00 40.00 X X 0 264989 13209 MICHAEL KEILEY CLERK AND EXEC. DIRECTOR 30.00 20.00 X X 0 185069 29330 DR ANN MARIE GREENLEAF DIRECTOR 1.00 40.00 X 0 389795 103259 CINDI SHAPIRO DIRECTOR 1.00 0.00 X 0 0 0 LINDSEY RYNK MEDICAL DIRECTOR 40.00 0.00 X 134205 0 60 134205 1952740 310882 3 0 1 0 SANKY COMMUNICATIONS INC 599 11TH AVENUE 6TH FLOOR NEW YORK NY 10036 FUNDRAISING AND WEB SERVICES 352536 UNIVERSAL MAILING SERVICESS 10 NEW ENGLAND AVENUE PISCATAWAY NJ 08854 MAILSHOP 145387 2 5380937 56025 5380937 ANIMAL ADMISSIONS 812900 1437410 1437410 1437410 160464 160464 2290264 2117719 172545 172545 172545 142474 69463 73011 73011 7224367 1437410 0 406020 134265 134265 2149107 1901510 24030 223567 99046 88306 1042 9698 197719 176279 2081 19359 497624 243521 247564 6539 28839 28839 81087 81087 478931 478931 52134 52134 62281 36602 25679 27095 27095 37408 33351 394 3663 52601 46897 554 5150 369675 362693 3183 3799 12489 11135 131 1223 131898 129407 1135 1356 370124 363133 3187 3804 22424 22001 193 230 POSTAGE & MAILING 293506 293506 MEDICAL SUPPLIES & SERV 279023 279023 KENNEL SUPPLIES 128935 128935 BANK FEES 34103 34103 254372 123136 87713 43523 5794686 4107289 593049 1094348 0 1818252 0 237642 0 0 0 0 0 0 47359 0 0 6273851 0 6833439 0 4500000 0 0 0 0 19710543 0 266933 1217089 1801804 639615 0 3925441 0 X 15165102 0 620000 0 15785102 0 19710543 0 X 1429681 -2035981 -15178802 X 0 1 X 1 0 X 3093427 3252808 3636192 4586408 5380937 19949772 3093427 3252808 3636192 4586408 5380937 19949772 940301 19009471 188982 288372 161302 84684 160464 883804 55000 207 55207 20888783 7150557 0.91000 0.91920 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 5205715 -2035981 69463 -1966518 7172233 52134 52134 7224367 5812015 69463 69463 5742552 52134 52134 5794686 PART X, LINE 2: NORTHEAST ANIMAL SHELTER, INC. ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A MORE-LIKELY-THAN-NOT THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A CUMULATIVE PROBABILITY ASSESSMENT THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. INTEREST AND PENALTIES ASSESSED, IF ANY, ARE ACCRUED AS INCOME TAX EXPENSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES FOR SALES OF INVENTORY PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES FOR SALES OF INVENTORY INVESTMENTS 0 0 INVESTMENT 3256336 0 0 0 0 0 0 3256336 0 3256336 0 0 0 1 0 0 PART III ACCOUNTING METHOD: SCHEDULE F, PART IV, LINE 4: NORTHEAST ANIMAL SHELTER, INC. IS NOT REQUIRED TO FILE FORM 8621 AS THE PRIVATE FOREIGN INVESTMENT (PFIC) RULES DO NOT APPLY TO TAX EXEMPT ORGANIZATIONS. X X X 1 SANKY COMMUNICATIONS 599 11TH AVENUE 6TH FLOOR NEW YORK NY 10036 DIRECT MAIL CAMPAIGN 0 2547249 246007 2301242 2547249 246007 2301242 AL AK AR CA CO CT DC FL GA IL IN KS KY ME MD MA MI MN MS NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VT VA WA WV WI HI SCHEDULE G, PART I, LINE 2B, COLUMN (V) DURING THE YEAR ENDED DECEMBER 31, 2022, NORTHEAST ANIMAL SHELTER, INC. REIMBURSED SANKY COMMUNICATIONS $209,429 FOR PRINTING, MAILING, POSTAGE AND OTHER FUNDRAISING COSTS. THIS AMOUNT WAS INVOICED BY SANKY COMMUNICATIONS AND WAS IN ADDITION TO THE PROFESSIONAL FUNDRAISING FEES THAT HAVE BEEN REPORTED ON PART I, COLUMN V. X X X X X X 0 0 0 0 0 0 0 1 0 NEAL LITVACK VICE PRESIDENT 0 601521 0 86250 0 6858 0 15250 0 17512 0 727391 0 0 KATHLEEN COLLINS PRESIDENT 0 361294 0 53400 0 3564 0 88995 0 43267 0 550520 0 0 DR ANN MARIE GREENLEAF DIRECTOR 0 346723 0 40750 0 2322 0 62059 0 41200 0 493054 0 0 TODD M MCCANN TREASURER 0 264183 0 0 0 806 0 13209 0 0 0 278198 0 0 MICHAEL KEILEY CLERK AND EXEC. DIRECTOR 0 163228 0 20000 0 1841 0 1890 0 27440 0 214399 0 0 PART I, LINE 7 BONUSES DETERMINED ON A DISCRETIONARY BASIS WERE GIVEN TO EMPLOYEES BASED ON PERFOMANCE AND TAKING ON ADDITIONAL RESPONSIBILITIES. X PET FOOD 1 56025 FAIR MARKET VALUE 0 0 0 SCHEDULE M, PART I, COLUMN (B): LINE 25B (PET FOOD) IS RECEIVED FROM ONE CONTRIBUTOR. CASH AND CASH EQUIVALENTS 2022-12-31 2436127 FAIR MARKET VALUE 042103597 MASSACHUSETTS SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS 350 SOUTH HUNTINGTON AVENUE BOSTON MA 02130 501(C)3 CONTRIBUTIONS RECEIVABLE 2022-12-31 703358 FAIR MARKET VALUE 042103597 MASSACHUSETTS SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS 350 SOUTH HUNTINGTON AVENUE BOSTON MA 02130 501(C)3 INVESTMENTS 2022-12-31 9559729 FAIR MARKET VALUE 042103597 MASSACHUSETTS SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS 350 SOUTH HUNTINGTON AVENUE BOSTON MA 02130 501(C)3 PROPERTY AND EQUIPMENT 2022-12-31 6113915 FAIR MARKET VALUE 042103597 MASSACHUSETTS SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS 350 SOUTH HUNTINGTON AVENUE BOSTON MA 02130 501(C)3 0 0 0 0 1 1 1 1 0 FORM 990, PART VI, SECTION A, LINE 2 THE FOLLOWING DIRECTORS OF THE ORGANIZATION ARE ALL OFFICERS OF MASSACHUSETS SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (MSPCA) (A RELATED ORGANIZATION): NEAL LITVACK, KATHLEEN COLLINS, DR. ANN MARIE GREENLEAF, AND TODD MCCANN. MICHAEL KEILEY IS A NON-OFFICER, EMPLOYEE OF MSPCA. FORM 990, PART VI, SECTION A, LINE 4 ON DECEMBER 31, 2022, NORTHEAST ANIMAL SHELTER MERGED WITH AND INTO MASSACHUSETTS SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (MSPCA), WITH MSPCA AS THE SURVIVING ENTITY. MSPCA ACCORDINGLY FILED ARTICLES OF MERGER WITH THE MASSACHSUETTS SECRETARY OF THE COMMONWEALTHS OFFICE AS A RESULT OF THIS MERGER. FORM 990, PART VI, SECTION A, LINE 6 MSPCA-ANGELL WAS THE SOLE MEMBER OF NORTHEAST ANIMAL SHELTER, INC. FORM 990, PART VI, SECTION A, LINE 7A THE NORTHEAST ANIMAL SHELTER, INC.'S (NEAS) BY-LAWS ALLOWED MSPCA-ANGELL, AS SOLE MEMBER, TO ELECT, APPOINT AND REMOVE DIRECTORS AND OFFICERS OF NEAS. FORM 990, PART VI, SECTION A, LINE 7B THE NEAS BY-LAWS CONTAINED CERTAIN RESERVED POWERS THAT REQUIRE MSPCA-ANGELL AS SOLE MEMBER, TO APPROVE THE NEAS OPERATING AND CAPITAL BUDGET, BANKING RELATIONSHIPS, INVESTMENT STRATEGIES, APPROVE AUDITORS AMONG OTHER SPECIFIED RESERVED POWERS. FORM 990, PART VI, SECTION B, LINE 11B THE NEAS FORM 990 IS PREPARED BY THE TREASURER AND REVIEWED BY THE PRESIDENT AND VICE PRESIDENT THEN SUBSEQUENTLY BY AN INDEPENDENT ACCOUNTING FIRM. THE FINAL DRAFT OF THE FORM 990 IS THEN PRESENTED TO THE AUDIT AND RISK MANAGEMENT COMMITTEE. THE BOARD OF DIRECTORS DELEGATED THE RESPONSIBILITY TO THE AUDIT AND RISK MANAGEMENT COMMITTEE TO REVIEW AND TAKE ACTION REGARDING THE FILING OF THE FORM 990. ONCE THE AUDIT AND RISK MANAGEMENT COMMITTEE APPROVES THE 990, IT IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS, OFFICERS, AND KEY EMPLOYEES OF THE ORGANIZATION ARE SUBJECT TO AND MUST COMPLY WITH THE NEAS CONFLICT OF INTEREST POLICY AND ACKNOWLEGE THE SAME ON AN ANNUAL BASIS. PURSUANT TO THAT POLICY, DIRECTORS ARE REQUIRED TO DISCLOSE CONFLICTS TO THE PRESIDENT OR THE APPROPRIATE BOARD COMMITTEE (E.G. A FINANCIAL CONFLICT WOULD BE ADDRESSED BY THE AUDIT AND RISK MANAGEMENT COMMITTEE) WHEN THEY BECOME AWARE OF A CONFLICT. IF THE CONFLICT INVOLVES AN OFFICER OR BOARD MEMBER, THAT INDIVIDUAL WOULD BE PROHIBITED FROM PARTICIPATING IN ANY VOTES OR DECISIONS REGARDING THE SITUATION. THE COMMITTEE WOULD THEN DETERMINE THE APPROPRIATE INVESTIGATION AND ACTION. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR OFFICERS AND KEY EMPLOYEES IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. AN INDEPENDENT CONSULTANT IS UTILIZED TO COMPARE NEAS COMPENSATION WITH THE MARKET FOR SIMILAR POSITIONS. THOSE RESULTS AND ADDITIONAL EXECUTIVE COMPENSATION DATA ARE REVIEWED BY THE BOARD OF DIRECTORS FOR APPROVAL. THERE IS CONTEMPORANEOUS DOCUMENTED SUBSTANTIATION OF THE DELIBERATION AND DECISION. COMPENSATION IS DETERMINED BY INDEPENDENT PERSONS. FORM 990, PART VI, SECTION C, LINE 19 NEAS WILL FUNRNISH POLICY AND GOVERNING DOCUMENTS TO THE PUBLIC UPON REQUEST. ADDITIONALLY, THE FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE NEAS WEBSITE. FORM 990, PART XI, LINE 9: NET ASSETS TRANSFERRED TO MSPCA -15,178,802. MASSACHUSETTS SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS 350 SOUTH HUNTINGTON AVENUE BOSTON MA 021304803 042103597 ANIMAL WELFARE MA 501(C)(3) LINE 7 MASSACHUSETTS SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 MASSACHUSETTS SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS E 626333 BOOK VALUE MASSACHUSETTS SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS O 497624 COST MASSACHUSETTS SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS P 562345 COST MASSACHUSETTS SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS R 1073251 COST