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          <DistributionDt>2024-07-01</DistributionDt>
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          <MethodOfFMVDeterminationTxt>Book</MethodOfFMVDeterminationTxt>
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          <PersonNm>PA SOC FOR THE PREV OF CRUELTY TO A</PersonNm>
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            <CityNm>Philadelphia</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19134</ZIPCd>
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      <RequiredToNotifyAGInd>true</RequiredToNotifyAGInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE N, PART I, LINE 2A:</FormAndLineReferenceDesc>
        <ExplanationTxt>JEFFERY W. GRIFFITHS (MLAR - CHAIR / PSPCA - MEMBER) PENNY ELLISON (MLAR - VICE-CHAIR / PSPCA - CO-CHAIR) SHAUNA BINSWANGER (MLAR - SECRETARY / PSPCA - SECRETARY) CORI DAGGETT (MLAR - TREASURER / PSPCA - MEMBER) PAM BERKMAN (MLAR - DIRECTOR / PSPCA - CO-CHAIR) CHRISTY PITCHFORD (MLAR - DIRECTOR / PSPCA - MEMBER) PHILIP G. KIRCHER, ESQ. (MLAR - DIRECTOR / PSPCA - MEMBER) BO FRIEDMAN (MLAR - DIRECTOR / PSPCA - MEMBER)</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE N, PART I, LINE 5:</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL ASSETS AND LIABILITIES WERE TRANSFERRED TO PENNSYLVANIA SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleN>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PENNSYLVANIA SOCEITY FOR THE PREVENTION OF CRUELTY TO ANIMALS (PSPCA) PROVIDES MANAGEMENT AND ADMINISTRATIVE SUPPORT TO MLAR. SERVICES INCLUDE, BUT ARE NOT LIMITED TO, HIRING, FIRING AND SUPERVISING PERSONNEL AND FINANCIAL OPERATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SOLE MEMBER OF MLAR IS THE PENNSYLVANIA SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, A 501(C)(3) PUBLIC CHARITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SOLE MEMBER ELECTS THE MEMBERS OF MLAR'S GOVERNING BOARD OF DIRECTORS AND MAY REMOVE A MEMBER OF THE GOVERNING BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SOLE MEMBER MUST APPROVE: (A) ANY AMENDMENT OF MLAR'S ARTICLES OF INCORPORATION; (B) ANY SALE, LEASE, EXCHANGE OR OTHER TRANSFER OF ALL OR ANY SUBSTANTIAL PORTION OF MLAR'S ASSETS NOT MADE IN THE ORDINARY COURSE OF BUSINESS; (C) ANY INCURRENCE OF INDEBTEDNESS FOR BORROWED MONEY BY MLAR OR THE GRANTING OF A PLEDGE OR SECURITY INTEREST IN, OR PLACING OF A MORTGAGE, ENCUMBRANCE OR JUDGMENT LIEN UPON, ANY INCOME OR ASSET OF MLAR, OTHER THAN INDEBTEDNESS INCURRED TO PURCHASE AN ASSET NOT IN EXCESS OF THE PURCHASE PRICE OF SUCH ASSET OR OTHER THAN A PURCHASE MONEY SECURITY INTEREST TO SECURE THE PAYMENT OF THE PURCHASE PRICE OF THE ASSET ACQUIRED; (D) ANY MERGER OF MLAR WITH OR INTO ANOTHER ENTITY, AND CONSOLIDATION OF MLAR WITH ANOTHER ENTITY OR ANY INTEREST EXCHANGE, CONVERSION OR DOMESTICATION INVOLVING MLAR; (E) ANY TRANSACTION OR OTHER EVENT IN WHICH MLAR BECOMES AFFILIATED WITH ANOTHER ENTITY OR WHICH CAUSES A CHANGE IN MLAR'S AFFILIATION WITH THE MEMBER; (F) ANY ADOPTION OF A PLAN OF LIQUIDATION OR A PLAN OF DISSOLUTION, OR THE TAKING OF OTHER STEPS IN LIQUIDATION OR DISSOLUTION.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>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 completed form 990 is performed by the organization's CFO and CEO prior to filing. Following their review, the form 990 is provided to and reviewed in detail by the finance committee. After 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 submission of the form 990 to the internal revenue service.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>MLAR 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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS:</FormAndLineReferenceDesc>
        <ExplanationTxt>TRANSFER OF ASSETS TO PENNSYLVANIA SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS: 1,725,543</ExplanationTxt>
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