2024-11-04T07:53:18-06:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2023-01-01 473987701 ASPCA VETERINARY SERVICES OF NORTH CAROLINA PC ASPC 8282522079 25 HERITAGE DRIVE ASHEVILLE NC 28806 GORDON LAVALETTE CFO 8282522079 2024-10-17 1 1 KERRI N BOGDA CPA P00760402 7177404863 2024-10-17 2023 2024-10-15 13:58:12Z GORDON LAVALETTE 25 HERITAGE DRIVE ASHEVILLE NC 28806 142476 0 X N/A X 2015 NC PROVIDE HIGH-VOLUME HIGH-QUALITY COMPANION ANIMAL STERILIZATION TO ALLEVIATE SHELTER OVERPOPULATION. 5 0 16 0 0 0 37751 39015 80190 103461 0 0 0 0 117941 142476 0 0 0 0 276813 307538 0 0 0 9739 981 286552 308519 -168611 -166043 1397815 630268 2235246 1427379 -837431 -797111 X ASPCA VETERINARY SERVICES OF NORTH CAROLINA, P.C. IS A PROFESSIONAL CORPORATION THAT PROVIDES THE VETERINARY SERVICES OF QUALIFIED, LICENSED VETERINARIANS EXCLUSIVELY TO THE ASPCA IN NORTH CAROLINA. THESE SERVICES INCLUDE THE VETERINARY SERVICES NEEDED TO PROVIDE HIGH-VOLUME, HIGH-QUALITY COMPANION ANIMAL STERILIZATION TO ALLEVIATE SHELTER PET OVERPOPULATION. THIS CORPORATION WAS FORMED PURSUANT TO THE NORTH CAROLINA VETERINARY PRACTICE ACT, WHICH FORBIDS THE OWNERSHIP OF ANY VETERINARY PRACTICE IN NORTH CAROLINA BY CORPORATIONS, OTHER THAN DULY-REGISTERED PROFESSIONAL CORPORATIONS. ASPCA PROVIDES MANAGEMENT SERVICES TO ASPCA VETERINARY SERVICES OF NORTH CAROLINA, P.C. PER A MANAGEMENT SERVICES AGREEMENT. 0 0 308519 0 103461 TO PROVIDE THE VETERINARY SERVICES OF QUALIFIED, LICENSED VETERINARIANS EXCLUSIVELY TO THE ASPCA IN NORTH CAROLINA. THESE SERVICES INCLUDE THE VETERINARY SERVICES NEEDED TO PROVIDE HIGH-VOLUME, HIGH-QUALITY COMPANION ANIMAL STERILIZATION IN ORDER TO ALLEVIATE SHELTER PET OVERPOPULATION. 308519 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 16 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 0 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X GORDON LAVALETTE CFO 2128767700 520 EIGHTH AVENUE 7TH FLOOR NEW YORK NY 10018 MATTHEW BERSHADKER DIRECTOR 2.00 65.00 X 0 1085129 118138 BERT TROUGHTON PRESIDENT & TREASURER 2.00 50.00 X X 0 460116 54422 DR KARLA BRESTLE DVM VICE PRESIDENT 5.00 50.00 X X 0 175718 42339 DR INGAR KREBS DVM SECRETARY 5.00 50.00 X X 0 183854 36705 DR MICHAELA ORWIG DVM DIRECTOR, VETS - ASPCA SPAY/NEUTER 5.00 50.00 X 0 150202 56532 0 2055019 308136 0 0 1 0 0 39015 39015 ANIMAL HEALTH SERVICE 900099 103461 103461 103461 142476 103461 0 0 226155 226155 64343 64343 17040 17040 981 981 308519 308519 0 0 589452 630268 808363 1397815 630268 2028884 0 206362 1427379 2235246 1427379 X -837431 -799051 1940 -837431 -797111 1397815 630268 X -166043 206363 X 0 1 X 1 0 X 12374 45259 128894 37751 39015 263293 220956 59624 89937 80190 103461 554168 233330 104883 218831 117941 142476 817461 15000 15000 15000 15000 60000 0 15000 15000 15000 15000 60000 757461 233330 104883 218831 117941 142476 817461 0.92660 0.94950 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO ASPCA 1427379 1427379 X 142476 0 142476 0 142476 308519 0 308519 0 308519 PART X, LINE 2: THE ASPCA, ASPCA CARSON, LLC AND ASPCA VETERINARY SERVICES OF NORTH CAROLINA, P.C. QUALIFY AS TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND CORRESPONDING PROVISIONS OF THE LAWS IN NEW YORK STATE, CALIFORNIA AND NORTH CAROLINA AND ARE NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. ACCORDINGLY, DONORS ARE ENTITLED TO A CHARITABLE CONTRIBUTION DEDUCTION AS DEFINED IN THE IRC. CONTINUED QUALIFICATION OF TAX-EXEMPT STATUS IS CONTINGENT UPON COMPLIANCE WITH THE REQUIREMENTS OF THE IRC. THE ASPCA RECOGNIZES THE EFFECTS OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. NO PROVISION FOR INCOME TAXES WAS REQUIRED FOR 2023 OR 2022. 0 1 0 0 0 0 0 1 0 MATTHEW BERSHADKER DIRECTOR 0 889496 0 171891 0 23742 0 76400 0 41738 0 1203267 0 0 BERT TROUGHTON PRESIDENT & TREASURER 0 384011 0 47182 0 28923 0 26400 0 28022 0 514538 0 0 DR INGAR KREBS DVM SECRETARY 0 163380 0 20000 0 474 0 0 0 36705 0 220559 0 0 DR KARLA BRESTLE DVM VICE PRESIDENT 0 175047 0 0 0 671 0 14337 0 28002 0 218057 0 0 DR MICHAELA ORWIG DVM DIRECTOR, VETS - ASPCA SPAY/NEUTER 0 149916 0 0 0 286 0 12564 0 43968 0 206734 0 0 PART I, LINE 3 THE AUDIT COMMITTEE OF THE ASPCA BOARD IS THE AUTHORIZED COMPENSATION SETTING BODY THAT REVIEWS AND APPROVES THE COMPENSATION OF THE "DISQUALIFIED PERSONS" OF THE ASPCA. SALARY AND BENEFITS PAID TO MATTHEW BERSHADKER WAS DETERMINED ON THE BASIS OF THE ASPCA COMPENSATION PROCESS. THE ASPCA ENGAGES AN INDEPENDENT COMPENSATION EXPERT TO CONDUCT A COMPENSATION STUDY TO ASSESS THE REASONABLENESS OF EACH "DISQUALIFIED PERSON'S" TOTAL COMPENSATION IN ACCORDANCE WITH THE REBUTTABLE PRESUMPTION "SAFE HARBOR" PROVISIONS OF SECTION 4958 OF THE INTERNAL REVENUE CODE. THE COMPENSATION EXPERT ASSESSES THE REASONABLENESS OF EACH PERSON'S TOTAL COMPENSATION BASED ON COMPARABILITY DATA FOR THE POSITIONS UNDER REVIEW AND PROVIDES SUCH DATA AND ANALYSIS TO THE AUDIT COMMITTEE FOR ITS REVIEW. THE COMPARABILITY DATA IS DRAWN FROM INDUSTRY SURVEYS AND DATA SOURCES FOR COMPARABLE POSITIONS IN ORGANIZATIONS OF SIMILAR SCOPE, OPERATING BUDGET, AND TYPE. WITH RESPECT TO "DISQUALIFIED PERSONS" OTHER THAN THE PRESIDENT & CEO, THE AUDIT COMMITTEE REVIEWS THE COMPENSATION EXPERT'S STUDY AND COMPARABILITY DATA AND THE PRESIDENT & CEO'S ANALYSIS OF EACH INDIVIDUAL'S PERFORMANCE, DELIBERATES, AND VOTES ON WHETHER TO APPROVE THE TOTAL COMPENSATION RECOMMENDATION PROPOSED BY THE PRESIDENT & CEO. WITH RESPECT TO THE PRESIDENT & CEO, THE AUDIT COMMITTEE REVIEWS THE COMPENSATION EXPERT'S STUDY AND COMPARABILITY DATA AND THE EXECUTIVE COMMITTEE'S ANALYSIS OF THE PRESIDENT & CEO'S PERFORMANCE, DELIBERATES, AND VOTES ON A RECOMMENDATION ON THE PRESIDENT & CEO'S TOTAL COMPENSATION (INCLUDING PERFORMANCE BONUS), WHICH RECOMMENDATION IT PROVIDES TO THE FULL BOARD OF DIRECTORS. THE FULL BOARD OF DIRECTORS ASSESSES THE AUDIT COMMITTEE'S RECOMMENDATIONS AND VOTES WHETHER TO APPROVE THE TOTAL COMPENSATION (INCLUDING PERFORMANCE BONUS) FOR THE PRESIDENT & CEO. THE PRESIDENT & CEO IS NOT PRESENT DURING EITHER THE AUDIT COMMITTEE'S REVIEW OF HIS COMPENSATION NOR THE FULL BOARD'S APPROVAL OF THE COMPENSATION AND DOES NOT PARTICIPATE IN THE DELIBERATIONS, EXCEPT THAT HE MAY ANSWER QUESTIONS THAT WILL HELP THE COMMITTEE OR THE FULL BOARD IN THEIR DELIBERATIONS. FOR ALL "DISQUALIFIED PERSONS," THE AUDIT COMMITTEE DOCUMENTS THE BASIS FOR ITS DETERMINATIONS CONCURRENTLY WITH THE APPROVAL OF THE COMPENSATION BY DRAFTING MINUTES OF THE MEETING AT WHICH THE DETERMINATIONS WERE MADE. THE MINUTES INCLUDE THE FOLLOWING INFORMATION: 1. THE TERMS OF THE APPROVED COMPENSATION AND THE DATE APPROVED; 2. THE NAMES OF MEMBERS OF THE AUDIT COMMITTEE WHO WERE PRESENT DURING DISCUSSION OF THE COMPENSATION AND THOSE WHO VOTED ON IT; 3. THE COMPARABILITY DATA THAT WAS RELIED ON BY THE AUDIT COMMITTEE AND HOW SUCH DATA WAS OBTAINED; AND 4. ANY ACTIONS (SUCH AS RECUSAL) TAKEN BY A MEMBER OF THE AUDIT COMMITTEE HAVING A CONFLICT OF INTEREST. THE AUDIT COMMITTEE THEN APPROVES THE MINUTES WITHIN A REASONABLE PERIOD OF TIME AFTER ITS PREPARATION. SIMILARLY, THE BOARD DOCUMENTS THE BASIS FOR ITS DETERMINATION OF THE PRESIDENT & CEO'S COMPENSATION CONCURRENTLY WITH THE APPROVAL OF THE COMPENSATION BY DRAFTING MINUTES OF THE MEETING AT WHICH THE DETERMINATION WAS MADE. PART I, LINE 4B LINE 4B: THE ASPCA HAS A 457(F) DEFERRED COMPENSATION PLAN (THE F PLAN) FOR THE PRESIDENT AND CHIEF EXECUTIVE OFFICER. THE F PLAN ACCRUES AN ANNUAL EMPLOYER FUNDED AMOUNT OF $50,000 THAT REMAINS UNVESTED UNTIL THE END OF A FIVE YEAR EMPLOYMENT TERM, AT WHICH POINT THE F PLAN RENEWS IN FIVE YEAR INCREMENTS CONTINGENT ON CONTINUOUS EMPLOYMENT. THIS AMOUNT IS NOT INCREASED FOR INVESTMENT EARNINGS. SCHEDULE J, PART II, COLUMN B(II) THE FOLLOWING EMPLOYEES RECEIVED DISCRETIONARY, NONFIXED PAYMENTS THAT ARE REPORTED IN SCHEDULE J, PART II, COLUMN B(II). THE DISCRETIONARY NONFIXED PAYMENTS ARE DETERMINED BASED ON THE PERFORMANCE EVALUATION PROCESS: MATTHEW BERSHADKER $171,891 BERT TROUGHTON $47,182 PART V, LINE 2A ASPCA VETERINARY SERVICES OF NORTH CAROLINA, PC IS AN AFFILIATE OF THE AMERICAN SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ("ASPCA", EIN: 13-1623829). ASPCA IS CONSIDERED A COMMON PAY AGENT FOR W-2 REPORTING FOR BOTH ENTITIES. ASPCA REPORTS ALL EMPLOYEES ON ITS FORM W-3, OF WHICH 16 EMPLOYEES ARE INCLUDED IN ASPCA VETERINARY SERVICES OF NORTH CAROLINA, PC. THESE EMPLOYEES ALLOCATE 10% OF THEIR TIME TO ASPCA VETERINARY SERVICES OF NORTH CAROLINA, PC. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS COMMON STOCK SHAREHOLDERS WHICH ELECT THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS COMMON STOCK SHAREHOLDERS WHICH ELECT THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 8B AT PRESENT, THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. SHOULD THERE BE SUCH COMMITTEES IN THE FUTURE, CONTEMPORANEOUS MINUTES WILL BE TAKEN OF THEIR MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY A NATIONALLY-RENOWNED ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCE DEPARTMENT. THE DRAFT OF THE FORM 990 IS REVIEWED BY SENIOR MANAGEMENT AND LEGAL COUNSEL, AS WELL AS THE ASPCA'S AUDIT COMMITTEE OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C ALL SHAREHOLDERS, DIRECTORS AND OFFICERS ARE ASKED TO DISCLOSE, ON AN ANNUAL BASIS, ANY CONFLICTS OF INTEREST OTHER THAN THOSE ARISING FROM THE RELATIONSHIP BETWEEN ASPCA AND ASPCA VETERINARY SERVICES OF NORTH CAROLINA, PC. ALL DISCLOSURES OF ACTUAL OR POTENTIAL CONFLICTS OF INTEREST SHALL BE COMMUNICATED BY THE ASPCA VETERINARY SERVICES OF NORTH CAROLINA, PC. PRESIDENT TO THE AUDIT COMMITTEE CHAIR OF THE ASPCA. THE PRESIDENT SHALL DISCLOSE TO THE BOARD OF DIRECTORS ALL CONFLICTS OF INTEREST REPORTED TO HIM OR HER UNDER THIS POLICY. THE BOARD OF DIRECTORS WILL EVALUATE THE DISCLOSURES TO DETERMINE WHETHER THEY INVOLVE ACTUAL CONFLICTS OF INTEREST AND MAY ATTEMPT TO DEVELOP ALTERNATIVES TO REMOVE THE CONFLICT FROM THE SITUATION. FORM 990, PART VI, SECTION C, LINE 19 AUDITED FINANCIAL STATEMENTS, CERTIFICATE OF INCORPORATION AND BY-LAWS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: DUE TO ASPCA 206,363. THE AMERICAN SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS 424 EAST 92ND STREET NEW YORK NY 10128 131623829 SAFETY AND PROTECTION OF ANIMALS NY 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0