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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The Placer SPCA qualifies for exemption from income taxes under provision Section 501 (c)(3) of the Internal Revenue Code and exempt from state income taxes. Accordingly, there is no provision for income taxes recorded in the financial statements. As required by the Income Tax Topic of FASB ASC 740, the Placer SPCA recognizes the effect of income tax positions only if those positions are more likely then not be being sustained. The Placer SPCA does not believe its financial statements include any uncertain tax positions.</ExplanationTxt>
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          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>75284</ZIPCd>
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        <Event2Nm>Guardian Angel Gala</Event2Nm>
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        <FoodAndBeverageOtherEventsAmt>5077</FoodAndBeverageOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>16698</OthDirectExpnssOtherEventsAmt>
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        <CharitableContributionsTotAmt>306430</CharitableContributionsTotAmt>
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      <Form990OfOtherOrganizationsInd>X</Form990OfOtherOrganizationsInd>
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      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Danile Hamil</PersonNm>
        <TitleTxt>Chief Deputy Dir</TitleTxt>
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        <TotalCompensationFilingOrgAmt>165036</TotalCompensationFilingOrgAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Lea Early-Thompson</PersonNm>
        <TitleTxt>Dir of Vet Service</TitleTxt>
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        <PersonNm>Leilani Fratis</PersonNm>
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        <ExplanationTxt>AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM PREPARES THE FORM 990. INITIAL DRAFTS ARE REVIEWED BY THE ORGANIZATION'S MANAGEMENT. THE FINAL DRAFT IS PRESENTED FOR REVIEW, COMMENT, AND APPROVAL TO THE BOARD OF DIRECTORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL STAFF ARE SUBJECT TO A CONFLICT OF INTEREST POLICY INCORPORATED INTO THE PERSONNEL PLAN. ADHERENCE TO AND MONITORING OF THE POLICY IS THE RESPONSIBILITY OF EACH EMPLOYEE, THEIR SUPERVISOR, AND THE HUMAN RESOURCES DEPARTMENT. IN ADDITION, ALL OFFICERS, BOARD OF DIRECTOR MEMBERS, AND SENIOR STAFF ARE SUBJECT TO AN ADDITIONAL "CONFLICT OF INTEREST AND CONFLICT OF LOYALTY POLICY". THIS ADDITIONAL POLICY REQUIRES ANNUAL REPORTING BY EACH PERSON AND PERIODIC REVIEWS BY INTERNAL OR EXTERNAL PARTIES.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION SURVEYS ARE CONDUCTED AND THEN CURRENT SALARIES (ALONG WITH ANY INCREASES) ARE REVIEWED AND APPROVED ANNUALLY BY THE BOARD.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>KEY EMPLOYEE COMPENSATION IS REVIEWED BY THE CEO.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS AVAILABLE UPON REQUEST.</ExplanationTxt>
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