2023-11-15T23:05:07-06:00 2022-12-31 232896692 BBD LLP 1835 MARKET STREET 3RD FLOOR PHILADELPHIA PA 19103 990 2022-01-01 231352269 PENNSYLVANIA SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS PENN 2154266300 350 EAST ERIE AVENUE PHILADELPHIA PA 19134 JULIE KLIM CEO 2154266300 2023-11-16 1 JULIE KLIM 999009999 0 JENNIFER SOLOT P00749373 2155677770 2023-11-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JULIE KLIM 350 EAST ERIE AVENUE PHILADELPHIA PA 19134 12690968 0 X WWW.PSPCA.ORG X 1867 PA PROTECT ANIMALS, PREVENT CRUELTY AND IMPROVE THE HEALTH AND QUALITY OF LIFE FOR ANIMALS IN PA. 21 21 267 457 0 0 7378204 8987507 2380180 2742447 605141 -54118 172430 75583 10535955 11751419 1130000 0 0 0 6340627 7017886 30750 0 934813 3386235 3790941 10887612 10808827 -351657 942592 29455638 26925084 1221974 1320277 28233664 25604807 X THE MISSION OF THE PENNSYLVANIA SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (PSPCA) IS TO PROTECT ANIMALS, PREVENT CRUELTY, AND IMPROVE THE HEALTH AND QUALITY OF LIFE FOR ANIMALS IN PENNSYLVANIA. THE PSPCA OPERATES UNDER A "NO-KILL" PHILOSOPHY. 0 0 4897691 601699 ADOPTIONS, FOSTER AND RESCUE - TO PLACE FORMERLY NEGLECTED, ABUSED, OR UNWANTED ANIMALS IN FOREVER HOMES, WHICH INCLUDES COLLABORATION WITH OTHER ANIMAL SHELTERS. DURING 2022, THE PSPCA FOUND HOMES FOR OVER 5,091 ANIMALS AND ACHIEVED A 97% LIVE RELEASE RATE. SHELTER HOSPITAL CARE - TO PROVIDE HIGH QUALITY, PERSONALIZED, AND COMPASSIONATE VETERINARY TREATMENT AND MEDICAL REHABILITATION OF SICK AND INJURED ANIMALS IN THE PSPCA'S CARE, A SIGNIFICANT VOLUME OF WHICH ENTER THE SHELTER THROUGH HUMANE LAW ENFORCEMENT. DURING 2022, OVER 2,200 SHELTER ANIMALS WERE TREATED IN THE PSPCA'S SHELTER HOSPITAL. PROGRAM SERVICE ACCOMPLISHMENTS: BEHAVIOR AND ENRICHMENT - TO ASSESS INCOMING ANIMALS, DESIGN INDIVIDUAL ENRICHMENT PLANS AND OFFER CLASSES PROVIDING TRAINING AND SUPPORT TO ADOPTERS AND CURRENT PET OWNERS TO IMPROVE PET RETENTION. THE PSPCA OPERATED THREE FACILITIES DURING 2022, ONE IN PHILADELPHIA (HEADQUARTERS ON ERIE AVENUE) AND TWO REGIONAL LOCATIONS (THE CENTRAL PA CENTER IN DANVILLE (MONTOUR COUNTY) AND THE LANCASTER CENTER.) 2738861 2301714 SURGICAL SERVICES - TO OFFER AFFORDABLE AND ACCESSIBLE SURGICAL SERVICES TO THE COMMUNITY, INCLUDING SPAY/NEUTER, WHICH HELPS REDUCE PET OVERPOPULATION. DURING 2022 THE PSPCA PERFORMED OVER 6,219 SPAY AND NEUTER SURGERIES FOR OWNED PETS AND FERAL CATS AND OVER 3,262 SPAY AND NEUTER SURGERIES FOR SHELTER ANIMALS AS A PRE-ADOPTION REQUIREMENT, AND OVER 744 OTHER SURGERIES FOR OWNED AND SHELTER ANIMALS. PUBLIC VETERINARY CARE - TO PROVIDE LOW-COST WELLNESS, PREVENTATIVE, GERIATRIC, AND END OF LIFE PET CARE SERVICES TO THE COMMUNITY, INCLUDING VACCINE CLINICS, MICRO-CHIPPING, AND FLEA/TICK PREVENTION. THE PSPCA'S PUBLIC VETERINARY CARE CLINIC SERVED NEARLY 16,000 ANIMALS DURING 2022. 1599866 36898 ANIMAL LAW ENFORCEMENT ("ALE") - TO PREVENT ANIMAL CRUELTY AND NEGLECT BY ENFORCING PENNSYLVANIA'S ANTI-CRUELTY LAWS. HUMANE LITIGATION - TO OVERSEE THE PROSECUTION OF CRUELTY CASES BROUGHT BY THE ANIMAL LAW ENFORCEMENT TEAM. NEARLY 3,700 ANIMAL CRUELTY COMPLAINTS WERE INVESTIGATED BY ALE OFFICERS DURING 2022. HUMANE EDUCATION - TO PREVENT ANIMAL CRUELTY AND TO PROMOTE RESPONSIBLE PET OWNERSHIP BY EDUCATING CHILDREN AND ADULTS IN THE COMMUNITY ABOUT HUMAN TREATMENT OF ANIMALS. IN 2022, NEARLY 1,500 YOUTH PARTICIPATED IN HUMANE EDUCATION PROGRAMS AND OVER 7,200 PETS WERE SERVED THROUGH THE COMMUNITY OUTREACH PROGRAM. 9236418 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 43 0 1 267 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 21 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 PA NJ X X FINANCE DEPARTMENT 2154266300 350 EAST ERIE AVENUE PHILADELPHIA PA 19134 AGNES ALONSO MEMBER 0.00 X 0 0 0 PAM BERKMAN CO-CHAIR 0.00 X X 0 0 0 SHAUNA BINSWANGER SECRETARY 0.00 X X 0 0 0 LESLIE BRILEY MEMBER 0.00 X 0 0 0 MARY CARROLL MEMBER 0.00 X 0 0 0 JIM CLAYTON MEMBER 0.00 X 0 0 0 JENNIFER CRAWFORD MEMBER 0.00 X 0 0 0 CORI DAGGETT TREASURER 0.00 X X 0 0 0 PENNY ELLISON CO-CHAIR 0.00 X X 0 0 0 CAROL ERICKSON MEMBER 0.00 X 0 0 0 BO FRIEDMAN MEMBER 0.00 X 0 0 0 JEFFERY GRIFFITHS MEMBER 0.00 X 0 0 0 LEE HALLADAY MEMBER 0.00 X 0 0 0 KATE HEMBROUGH MEMBER 0.00 X 0 0 0 ALEX KAUFMAN MEMBER 0.00 X 0 0 0 PHILIP KIRCHER MEMBER 0.00 X 0 0 0 CHRISTY PITCHFORD MEMBER 0.00 X 0 0 0 GERRY SHREIBER MEMBER 0.00 X 0 0 0 LINDSAY SHREIBER MEMBER 0.00 X 0 0 0 LINDY SNIDER MEMBER 0.00 X 0 0 0 LEIGH WARING MEMBER 0.00 X 0 0 0 JULIE KLIM CEO 40.00 X 245633 0 7680 BARBARA VARELA CFO THRU JUNE 2022 40.00 X 58874 0 7171 LISA GERMANIS MEDICAL DIRECTOR 40.00 X 135086 0 19735 NICOLE WILSON DIRECTOR OF HUMANE LAW ENFORCEMENT AND SHELTER OPE 40.00 X 123920 0 1300 MICHELLE MCCOOL DIRECTOR - HUMAN RESOURCES 40.00 X 120724 0 12321 GILLIAN KOCHER DIRECTOR OF PUBLIC RELATIONS & MARKETING 40.00 X 110674 0 7935 IAN OAKLEY DIRECTOR OF HUMANE LITGATION AND GENERAL COUNSEL 40.00 X 111369 0 6514 906280 0 62656 6 0 1 0 0 714553 8272954 457775 8987507 SPAY, NEUTER AND PUBLIC VET 541940 1794797 1794797 ADOPTIONS, LIFESAVING, HOSPITAL 812910 601699 601699 MANAGEMENT FEE 812910 309053 309053 HLE & LITIGATION 813312 36898 36898 2742447 111419 111419 196494 362031 -165537 -165537 -165537 37000 714553 185279 -148279 -148279 590103 392239 197864 197864 OTHER 900009 25998 25998 25998 11751419 2940311 0 -176399 319358 161895 106801 50662 5545193 4808641 327858 408694 26020 21446 1824 2750 691955 578860 39930 73165 435360 369930 25070 40360 22902 9904 5581 7417 40285 40285 391730 284613 46113 61004 235279 91140 2293 141846 110250 81325 5313 23612 700428 640639 11237 48552 457046 440723 5829 10494 377784 365263 5772 6749 168623 168225 398 MEDICAL SUPPLIES 530258 530258 HUMANE SERVICES 228307 228307 BANK, CREDIT CARD AND P 172432 119566 7578 45288 LEASED EQUIPMENT AND FA 125931 117473 4121 4337 229686 218210 1991 9485 10808827 9236418 637596 934813 2264493 2331711 290005 482202 12650 52966 91175 93405 46577 111247 13315724 7575929 5966956 5739795 5222173 4801478 15561609 13312280 29455638 26925084 848261 745418 148206 144544 225507 430315 1221974 1320277 X 11983967 11983340 16249697 13621467 28233664 25604807 29455638 26925084 X 942592 -415360 -3156089 X 0 1 X 1 0 X 7316296 6388461 7307811 7378204 8987507 37378279 7316296 6388461 7307811 7378204 8987507 37378279 429632 36948647 147261 131626 110691 112570 111419 613567 17082 4335 20384 10311 25998 78110 38069956 15298168 0.97050 0.96500 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 17,082. 2019 AMOUNT: $ 4,335. 2020 AMOUNT: $ 20,384. 2021 AMOUNT: $ 10,311. 2022 AMOUNT: $ 25,998. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15871150 -2701521 39001 13130628 14789157 1121494 39501 15871150 13498155 1297627 6625 14789157 11965472 1532683 13498155 13431286 -1465814 11965472 1.00000 1 0 788296 788296 9578633 5126016 4452617 31794 31794 0 2042294 1658242 384052 874707 759877 114830 5739795 BENEFICIAL INTERESTS IN PERPETUAL TRUSTS HELD BY THIRD PARTIES 12157576 DUE FROM SUBSIDIARY 965444 RIGHT TO USE ASSETS 189260 13312280 POSTRETIREMENT HEALTH BENEFITS OBLIGATION 209840 CHARITABLE GIFT ANNUITY 31215 LEASE LIABILITY 189260 430315 X 8584287 -415360 52363 -3156089 -3519086 12103373 40285 -392239 -351954 11751419 11213144 52363 392239 444602 10768542 40285 40285 10808827 PART V, LINE 4: THE PSPCA'S ENDOWMENT INCLUDED IN PART V INCLUDES TWO COMPONENTS: (1) BENEFICIAL INTEREST IN PERPETUAL TRUSTS HELD BY THIRD PARTIES REPRESENTS THE PSPCA'S PROPORTIONATE SHARE OF THE FAIR VALUE OF ASSETS CONTRIBUTED TO SEVERAL TRUSTS FROM WHICH THE PSPCA HAS THE IRREVOCABLE RIGHTS TO RECEIVE INCOME EARNED IN PERPETUITY. BECAUSE THE PSPCA DOES NOT HAVE THE RIGHT TO RECEIVE THE ASSETS IN THESE TRUSTS, THE ORIGINAL CONTRIBUTION AND SUBSEQUENT CHANGES IN FAIR VALUE HAVE BEEN REPORTED AS NET ASSETS WITH DONOR RESTRICTIONS. (2) ENDOWMENT NET ASSETS HELD BY PSPCA IN PERPETUITY ARE TO SUPPORT GENERAL OPERATIONS AND VETERINARY SALARIES. IN ACCORDANCE WITH PENNSYLVANIA STATUTES, THE PSPCA HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ITS ENDOWMENT ASSETS THAT ATTEMPT TO BUILD AND PROTECT CAPITAL FOR FUTURE OBLIGATIONS WHILE SUPPORTING CURRENT OPERATIONS THROUGH A TOTAL RETURN INVESTMENT STRATEGY AND A SPENDING POLICY SET TO MAINTAIN, AND IDEALLY INCREASE, THE PURCHASING POWER OF THE ENDOWMENT AND THE INVESTMENTS. THE PSPCA'S SPENDING AND INVESTMENT POLICIES WORK TOGETHER TO ACHIEVE THIS OBJECTIVE. THE INVESTMENT POLICY ESTABLISHES AN ACHIEVABLE RETURN OBJECTIVE THROUGH DIVERSIFICATION OF ASSET CLASSES. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS CLASSIFIED THE PSPCA AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("CODE"); AS AN ORGANIZATION, CONTRIBUTIONS TO WHICH ARE DEDUCTIBLE UNDER SECTION 170(C) OF THE CODE; AND AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION AS DEFINED IN SECTION 509(A) OF THE CODE. AS A RESULT, NO PROVISION OR LIABILITY FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. GAAP REQUIRES ENTITIES TO EVALUATE, MEASURE, RECOGNIZE AND DISCLOSE ANY UNCERTAIN INCOME TAX POSITIONS TAKEN ON THEIR TAX RETURNS. GAAP PRESCRIBES A MINIMUM THRESHOLD THAT A TAX POSITION IS REQUIRED TO MEET IN ORDER TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS. THE PSPCA BELIEVES THAT IT HAD NO UNCERTAIN TAX POSITIONS AS DEFINED IN GAAP. PART XI, LINE 2D - OTHER ADJUSTMENTS: DECREASE IN FAIR VALUE OF BENEFICIAL INTERESTS IN PERPETUAL TRUSTS -3,156,089. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD FOR INVENTORY -392,239. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD FOR INVENTORY 392,239. BARK & WHINE 751453 714453 37000 25753 55375 975 103176 751453 714453 37000 25753 55375 975 103176 185279 -148279 X X 0 0 0 0 0 0 0 0 0 JULIE KLIM CEO 245633 0 0 0 0 0 1447 0 6233 0 253313 0 0 0 LISA GERMANIS MEDICAL DIRECTOR 135086 0 0 0 0 0 1447 0 18288 0 154821 0 0 0 X 2 31933 FAIR MARKET VALUE X 1 5492 FAIR MARKET VALUE X PET FOOD, TREATS, ETC. 2 413560 FAIR MARKET VALUE X MISCELLANEOUS 1 6790 FAIR MARKET VALUE 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 GERRY SHREIBER AND LINDSAY SHREIBER HAVE A FAMILY RELATIONSHIP (FATHER-SON). FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCE DEPARTMENT. AN INITIAL AND DETAILED REVIEW OF THE FORM 990 IS PERFORMED BY THE ORGANIZATION'S CHIEF FINANCIAL OFFICER AND CHIEF EXECUTIVE OFFICER. FOLLOWING THEIR REVIEW, THE FORM 990 IS PROVIDED TO AND REVIEWED IN DETAIL BY THE FINANCE COMMITTEE. AFTER THE REVIEW BY THE FINANCE COMMITTEE, A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE PRACTICES FOR MONITORING CONFLICTS OF INTEREST AND DEALING WITH POTENTIAL OR ACTUAL CONFLICTS IS DESCRIBED IN THE POLICY WHICH REQUIRES BOARD MEMBERS TO COMPLETE AN ANNUAL DISCLOSURE FORM AND SUBMIT TO THE BOARD LIAISON, AND: DISCLOSE THE CONFLICT PRIOR TO DISCUSSION (THE BOARD WILL MAKE THE DETERMINATION AS TO WHETHER A CONFLICT OF INTEREST EXISTS AND DULY DOCUMENT THE DECISION); NOT BE COUNTED AS PART OF THE QUORUM; PHYSICALLY EXCUSE HIM/HERSELF FROM THE DISCUSSION AT THE BOARD'S REQUEST AND PHYSICALLY EXCUSE HIM/HERSELF FROM VOTING ON THE ISSUE BEING DISCUSSED. BOARD CONFLICTS ARE REVIEWED AT THE EXECUTIVE COMMITTEE LEVEL. BOARD PROCEEDINGS ARE DOCUMENTED IN THE BOARD MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 DETERMINING COMPENSATION OF HIGH LEVEL RANKING OFFICIALS: RESEARCH WAS DONE TO DETERMINE AN APPROPRIATE COMPENSATION PACKAGE. THE COMPENSATION PACKAGE WAS DETERMINED USING COMPARABLE-SIZED ORGANIZATIONS AS WELL AS INDUSTRY SPECIFIC ORGANIZATIONS. ADDITIONAL COMPENSATION DATA WAS GATHERED FROM RECRUITMENT FIRMS AND RESOURCES. APPROVAL OF THE COMPENSATION PACKAGE MUST BE HELD AT BOARD LEVEL AND DOCUMENTED IN BOARD MINUTES OR PRESENTED TO THE BOARD IN THE BUDGET. IN THE EVENT RECRUITMENT FOR A HIGH LEVEL RANKING POSITION IS OUTSOURCED, THE POLICY MUST STILL BE FOLLOWED AND DOCUMENTED BY THE FIRM. FORM 990, PART VI, SECTION C, LINE 19 THE PSPCA WILL PROVIDE COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST. ADDITIONALLY, THE ORGANIZATION POSTS ITS AUDITED FINANCIAL STATEMENTS ON ITS WEBSITE. FORM 990, PART XI, LINE 9: DECREASE IN FAIR VALUE OF BENEFICIAL INTERESTS IN PERPETUAL TRUSTS -3,156,089. MAIN LINE ANIMAL RESCUE INC PO BOX 89 CHESTER SPRINGS PA 19425 233017210 RESCUE & PLACEMENT OF ABANDONED, UNWANTED & ABUSED COMPANION ANIMALS PA 501(C)(3) LINE 7 PENNSYLVANIA SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 1 0 MAIN LINE ANIMAL RESCUE INC L 276203 CASH MAIN LINE ANIMAL RESCUE INC R 965444 YEAR END BALANCE